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Consolidated Statements of Financial Position - USD ($)
Dec. 31, 2023
Dec. 31, 2022
Current assets:    
Cash $ 467,235 $ 161,022
Trade receivables 7,037,942 4,155,737
Prepayment and other current assets 2,667,166 425,649
Amount due from related parties 31,298 457,312
Total Current Assets 10,203,641 5,199,720
Non-current assets:    
Right-of-use assets 78,434 210,651
Property and equipment, net 368,621 278,866
Prepayment, non-current 18,656
Deferred tax assets 738 78,545
Total Non-current assets 466,449 568,062
Total Assets 10,670,090 5,767,782
Currents Liabilities:    
Trade and other payables 2,996,636 2,013,743
Amount due to related parties 67,521 74,292
Lease liabilities, current 69,135 147,474
Loans and borrowings, current 2,856,491 1,279,314
Total Current Liabilities 5,989,783 3,514,823
Non-current Liabilities:    
Loans and borrowings, non-current 523,607 503,286
Convertible notes – liability component 736,129
Lease liabilities, non-current 15,187 71,895
Total Non-current Liabilities 538,794 1,311,310
Total Liabilities 6,528,577 4,826,133
Equity    
Share Capital [1] 3,564,150 1,228,037
Reserves 20,667 20,825
Retained earnings (accumulated deficit) 545,797 (306,537)
Equity attributable to owners of the Company 4,130,614 942,325
Non-controlling interests 10,899 (676)
Total equity 4,141,513 941,649
Total liabilities and equity $ 10,670,090 $ 5,767,782
[1] The shares and per share information are presented on a retroactive basis to reflect the reorganization.