| Schedule of finance income and finance costs |
Finance income and finance costs comprise of the following: | | | | | | | | | | | | | | | | | | | | | | | For the year ended December 31, | | In thousands of USD | | 2023 | | 2024 | | 2025 | | Foreign exchange gain | | 1,336 | | | 3,229 | | | 7,103 | | | Interest and similar income | | 1,738 | | | 2,304 | | | 1,470 | | | Interest income from financial assets at fair value through OCI | | 2,788 | | | 1,212 | | | 520 | | | | | | | | | | | | | | | | | Fair value gain on financial assets at fair value through profit or loss | | 237 | | | — | | | — | | | | | | | | | | Other income | | 90 | | | 574 | | | 138 | | | Finance income | | 6,189 | | | 7,319 | | | 9,231 | | | Foreign exchange loss | | 11,804 | | | 16,252 | | | 855 | | | Interest and similar expense | | 2,168 | | | 2,905 | | | 2,804 | | | Fair value loss on financial assets at fair value through profit and loss | | 13,601 | | | 16,163 | | | — | | | | | | | | | | Loss recognized on disposal of debt instruments held at fair value through OCI (Note 12) | | 3,908 | | | 3,427 | | | 2,577 | | | | | | | | | | Other charges | | — | | | 126 | | | (87) | | | Finance costs | | 31,481 | | | 38,873 | | | 6,149 | |
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