Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2022

Retirement Benefits [Abstract]

Defined Benefit Plan, Plan with Projected Benefit Obligation in Excess of Plan Assets

A summary of the changes in projected benefit obligations (“PBO”) and plan assets is presented below:

	December 31, 2022		December 31, 2021
Beginning PBO	$	1,322,874	$	—
Service cost	451,075		143,467
Interest cost	5,056		—
Contributions by plan participants	138,243		64,954
Actuarial (gain) / losses	(374,317)		174,012
Transfers (in) / out	(204,695)		931,257
Foreign currency exchange rates changes	(16,267)		9,184
Ending PBO	$	1,321,969	$	1,322,874

	December 31, 2022		December 31, 2021
Beginning fair value of plan assets	$	1,083,014	$	—
Actual return on plan assets	15,522		5,835
Return on plan assets above expected return	(115,877)		—
Contributions by the employer	138,243		73,448
Contributions by plan participants	138,243		64,954
Transfers (in) / out	(204,695)		931,257
Foreign currency exchange rates changes	(14,687)		7,520
Ending fair value of plan assets	$	1,039,763	$	1,083,014

Schedule of Defined Benefit Plans Disclosures

Amounts recorded on the consolidated balance sheet:

	December 31, 2022		December 31, 2021
Fair value of plan assets	$	1,039,763	$	1,083,014
Present value of projected benefit obligation	(1,321,969)		(1,322,874)
Funded status	$	(282,206)	$	(239,860)

Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss)

Amounts recorded in accumulated other comprehensive (income) / loss:

	December 31, 2022		December 31, 2021
Actuarial (gain) / loss - beginning of period	$	168,177	$	—
Actuarial (gain) / loss of current year / period	(268,076)		168,177
Amortization	(1,817)		—
Total	$	(101,716)	$	168,177

Defined Benefit Plan, Assumptions

The assumptions used to calculate the ASC 715 liabilities are summarized in the table below:

	December 31, 2022			December 31, 2021
Discount rate	2.20	%	p.a.	0.40	%	p.a.
Expected return on plan assets	3.80	%	p.a.	1.50	%	p.a.
Inflation	1.80	%	p.a.	1.10	%	p.a.
Long-term expected rate of salary increase	2.30	%	p.a.	1.60	%	p.a.

Defined Benefit Plan, Plan Assets, Allocation

The allocation of plan assets is presented below:

	December 31, 2022		December 31, 2021
Equities	34.11	%	35.13	%
Bonds	28.89	%	30.89	%
Mortgages	3.86	%	3.83	%
Liquidity	2.41	%	2.90	%
Real estate	27.17	%	24.37	%
Alternative investments	3.40	%	2.88	%
Infrastructure	0.16	%	—	%