v3.26.1
Expenses by Nature
 6 Months Ended
Jun. 30, 2026
Expenses by Nature [Abstract]  
Expenses by nature
3. Expenses by nature

 

   For the six months ended
June 30,		 
   2026   2025 
Cost of revenue (Note 3 (i))   5,454,850    2,771,953 
Payroll and employee benefits (Note 3 (ii))   1,076,873    1,649,661 
Depreciation and amortization   3,007    1,744 
Professional services fee   990,312    752,328 
Provision (reverse) for credit loss   19,580,249    
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Office and other expenses   44,240    83,840 
Total cost of revenue, administrative expenses and selling expenses   27,149,531    5,259,526 

 

   For the Six Months Ended
June 30,		 
i) Service Category  2026   2025 
Cost of goods sold   from sales of devices to support AI data collection and analysis   3,934,850    2,771,953 
Cost of goods sold   from sales of robots   1,520,000    
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Total cost   5,454,850    2,771,953 
   For the Six Months Ended
June 30,		 
ii) Payroll and employee benefits:  2026   2025 
Payroll and employee benefits incurred and classified as selling and administration expenses:        
Salaries, allowances, bonus, benefits and in kind   206,873    120,523 
Share based payments   870,000    1,529,138 
Payroll and employee benefits incurred and classified as cost of revenue   
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