2024

2023

2022

Interest income under the effective interest method on:

-Debt securities - at amortized cost

1,976

2,536

222

- Debt securities - at FVOCI

69

68

13

- Loans receivable

70

1,403

1,404

- Tax refund

48

—

- Bank deposits

181

10

—

Total interest income arising from financial assets

2,344

4,017

1,639

Dividend income:

- Equity securities at FVTPL

1,371

1,231

229

Finance income - other

1,371

1,231

229

Financial assets at FVTPL - net change in fair value:

- Mandatorily measured at FVTPL - held for trading

(1,698)

(115)

—

Interest expense

(76)

(61)

(116)

Bank charges

(353)

(347)

(585)

Transaction cost

(116)

—

(104)

Unwinding of discount on the put option liability

(129)

(366)

Net foreign exchange loss

(5,186)

(3,395)

(1,020)

Finance expenses

(7,558)

(4,047)

(2,191)