Trade Receivables, Net (Tables)
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12 Months Ended |
Dec. 31, 2025 |
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| Statement [LineItems] |
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| Summary of Trade Receivables, Net |
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| At amortized cost |
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| Gross carrying amount |
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$ |
107,294,445 |
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$ |
119,393,787 |
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$ |
3,805,986 |
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| Less: Allowance for impairment loss |
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|
407,133 |
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534,377 |
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17,035 |
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106,887,312 |
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118,859,410 |
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3,788,951 |
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| At FVTOCI |
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6,532,508 |
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6,182,804 |
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197,093 |
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$ |
113,419,820 |
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$ |
125,042,214 |
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$ |
3,986,044 |
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| Summary of Loss Allowance of Trade Receivables Based on Group's Provision Matrix |
The following table details the loss allowance of trade receivables based on the Group’s provision matrix.
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| Expected credit loss rate |
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0% |
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0%-10% |
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0%-70% |
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1%-100% |
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0%-100% |
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| Gross carrying amount |
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$ |
98,650,390 |
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$ |
6,644,672 |
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$ |
1,431,402 |
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$ |
472,061 |
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$ |
95,920 |
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$ |
107,294,445 |
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| Loss allowance (Lifetime ECLs) |
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(31,490 |
) |
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(4,262 |
) |
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(57,708 |
) |
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(229,042 |
) |
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(84,631 |
) |
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(407,133 |
) |
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$ |
98,618,900 |
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$ |
6,640,410 |
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$ |
1,373,694 |
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$ |
243,019 |
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$ |
11,289 |
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$ |
106,887,312 |
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| Expected credit loss rate |
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0% |
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0%-10% |
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0%-70% |
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1%-100% |
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0%-100% |
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| Gross carrying amount |
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$ |
110,633,879 |
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$ |
7,190,205 |
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$ |
981,559 |
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$ |
368,990 |
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$ |
219,154 |
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$ |
119,393,787 |
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| Loss allowance (Lifetime ECLs) |
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(27,120 |
) |
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(4,191 |
) |
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(36,780 |
) |
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(252,558 |
) |
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(213,728 |
) |
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(534,377 |
) |
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$ |
110,606,759 |
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$ |
7,186,014 |
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$ |
944,779 |
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$ |
116,432 |
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$ |
5,426 |
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$ |
118,859,410 |
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| Gross carrying amount |
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$ |
3,526,742 |
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$ |
229,206 |
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$ |
31,290 |
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$ |
11,762 |
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$ |
6,986 |
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$ |
3,805,986 |
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| Loss allowance (Lifetime ECLs) |
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(865 |
) |
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(134 |
) |
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(1,172 |
) |
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(8,051 |
) |
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(6,813 |
) |
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(17,035 |
) |
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$ |
3,525,877 |
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$ |
229,072 |
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$ |
30,118 |
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$ |
3,711 |
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$ |
173 |
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$ |
3,788,951 |
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| Summary of Movements of Loss Allowance of Trade Receivables |
The movements of the loss allowance of trade receivables were as follows:
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| Balance at January 1 |
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$ |
164,408 |
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$ |
332,756 |
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$ |
407,133 |
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$ |
12,979 |
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| Remeasurement of loss allowance |
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108,672 |
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|
154,301 |
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|
225,969 |
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|
7,203 |
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| Acquisitions through business combinations |
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67,034 |
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- |
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- |
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- |
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| Amounts written off |
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(8,376 |
) |
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(92,319 |
) |
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(106,228 |
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(3,386 |
) |
| Effects of foreign currency exchange differences |
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1,018 |
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12,395 |
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7,503 |
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|
239 |
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| Balance at December 31 |
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$ |
332,756 |
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$ |
407,133 |
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$ |
534,377 |
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$ |
17,035 |
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| Summary of Loss Allowance For Current Financial Assets At Fair Value Routed Through Other Comprehensive Income |
The following table details the loss allowance of trade receivables at FVTOCI based on the Group’s provision matrix.
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| Expected credit loss rate |
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0% |
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0% |
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0% |
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0% |
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| Gross carrying amount |
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$ |
6,407,425 |
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$ |
5,549 |
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$ |
106,134 |
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$ |
13,400 |
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$ |
6,532,508 |
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| Loss allowance (Lifetime ECLs) |
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- |
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- |
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- |
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- |
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- |
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$ |
6,407,425 |
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$ |
5,549 |
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$ |
106,134 |
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$ |
13,400 |
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$ |
6,532,508 |
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| Expected credit loss rate |
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0% |
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0% |
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0% |
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0% |
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| Gross carrying amount |
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$ |
6,072,904 |
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$ |
38 |
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$ |
109,547 |
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$ |
315 |
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$ |
6,182,804 |
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| Loss allowance (Lifetime ECLs) |
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- |
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- |
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- |
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- |
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- |
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$ |
6,072,904 |
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$ |
38 |
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$ |
109,547 |
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$ |
315 |
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$ |
6,182,804 |
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| Gross carrying amount |
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$ |
193,590 |
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$ |
1 |
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$ |
3,492 |
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$ |
10 |
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$ |
197,093 |
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| Loss allowance (Lifetime ECLs) |
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- |
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- |
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- |
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- |
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- |
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$ |
193,590 |
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$ |
1 |
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$ |
3,492 |
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$ |
10 |
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$ |
197,093 |
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