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"dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "Fxbrl_20260603230511748": { "value": "\n 1. GENERAL These annual financial statements are the audited consolidated financial statements for Amicorp FS (UK) Plc and its subsidiaries. Amicorp FS (UK) Plc (the \u2018Company\u2019), a public limited company incorporated and domiciled in the United \n \n \n Kingdom\n \n with its company number being 14704124 under the Companies Act 2006, together with its subsidiaries (collectively, the \u2018Group\u2019), is a provider of fund administration services, regulatory reporting, fiduciary services \n \n and multi-faceted business support alternatives for hedge funds, private equity funds and family offices investing in listed or unlisted equities, financial instruments, projects, real estate and various asset classes locally or globally. The Group also offers administration and fiduciary services to special purpose vehicles associated with fund structures or entities with passive investment in financial instruments. \n The address of the Company\u2019s registered office is 5 Lloyd\u2019s Avenue, London, United Kingdom, EC3N 3AE.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603222637813": { "value": "Amicorp FS (UK) Plc", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603230045143": { "value": "Amicorp FS (UK) Plc", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603230131344": { "value": "Amicorp FS (UK) Plc", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603223614288": { "value": "public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603222745524": { "value": "United\n \n Kingdom\n \n ", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603223718068": { "value": "United\n Kingdom\n ", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603230416094": { "value": "is a provider of fund administration services, regulatory reporting, fiduciary services\n and multi-faceted business support alternatives for hedge funds, private equity funds and family offices investing in listed or unlisted equities, financial instruments, projects, real estate and various asset classes locally or globally. The Group also offers administration and fiduciary services to special purpose vehicles associated with fund structures or entities with passive investment in financial instruments. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603223806901": { "value": "5 Lloyd\u2019s Avenue, London, United Kingdom, EC3N 3AE", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603223840773": { "value": "United Kingdom", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603230814359": { "value": "\n 2. BACKGROUND AND BASIS OF PREPARATION (a) Background and purposes of the consolidated financial information organisation The Group is a business division of Amicorp Group, which is a multinational providing, in addition to fund administration services, a broad range of corporate management, capital market and financial services to clients globally with a dedicated network of international experts and specialists. Since year 2018, newly incorporated subsidiaries of the Group and former subsidiaries of Amicorp Group entered into multiple conditional agreements for the sale and purchase of the respective equity share capital of such former subsidiaries, being a set of fund administration services within Amicorp Group. The Group was not formed of a separate standalone legal group of entities, and the Company was incorporated on 3 March 2023 and inserted as the holding company of the Group on 26 May 2023. As announced on 5 June 2023, the Company successfully raised gross proceeds of US$6.47 million through a placing of 6,468,000 new ordinary shares, with a further placing of 9,702,000 existing ordinary shares that raised US$9.70 million. On 8 June 2023, the Company was successfully admitted to the Main Market of the London Stock Exchange, as a holding company of the Group. In the financial year ended 31 December 2023, the insertion of the Company as the holding company of the Group constituted a carve-out reconstruction involving transfer of shares in the Group\u2019s entities, in which merger accounting was applied. Accordingly, the consolidated financial statements of the Group were prepared as if the Company, together with its subsidiaries, collectively had already existed before the start of the earliest period presented. The prior year financial information was, therefore, presented as if the carve-out reconstruction had already occurred, and it was derived from the HFI included in the listing prospectus, primarily adjusted for the demerger equity, reserve and consolidation adjustments, except for Amicorp Fund Services Luxembourg S.A (\u201cAFS Luxembourg\u201d); AFS Luxembourg was incorporated as a new legal entity in the Luxembourg jurisdiction during the prior financial year and transferred to the Group as a new subsidiary, and the previous carved-out portion related to AFS business in Luxembourg included in the HFI were excluded from the prior year financials, . in order to be in compliance with the IFRS reporting frameworkDetails on such reconciliations from the historical financial information to the IFRS comparatives of previous years were included in the 2023 annual report. \n \n In December 2024, the Group acquired three entities via two common control transactions with Amicorp Group\u2019s Financial Markets and Management Services divisions, for a total consideration of US$4.5 million, settled specialize through the related party receivable balance due from Amicorp Group. These acquired entities in business process outsourcing and trusteeship administrative services, and they have been accounted for consistently under the same merger accounting policies within these consolidated financial statements, as if they had always existed collectively with the Group prior to the start of the earliest period presented. \n \n These consolidated financial statements of Amicorp FS (UK) Plc for the year ended 31 December 2025, have been prepared in accordance with UK-adopted International Financial Reporting Standards (IFRS), including interpretations issued by the IFRS Interpretations Committee (IFRIC), and the requirements of the Companies Act 2006. The accounting policies have been applied consistently to the comparative figures in these consolidated financial statements. \n The consolidated financial statements are presented in thousands of US Dollars (\u2018US$\u2019000\u2019) unless otherwise indicated and prepared under the historical cost convention and based upon the accounting policies disclosed below. Unless otherwise stated, the prior year consolidated financial statements of the Group under the merger accounting principles were presented as if the Company, with its subsidiaries, had always collectively existed at its earliest period, with consistency in the accounting policies with those applied to the current financial year. Where applicable, the Group has taken into account and implemented IFRS standards, along with any related interpretations and amendments, which were issued and effective as of 1 January 2025. The Group has not chosen to adopt any standards, interpretations, or amendments before their effective date. While there have been some new amendments effective in 2025, they are not considered to impact the consolidated financial statements. \n \n (b) Entities included within the Group The financial position and financial performance of the following entities are included as part of the consolidated financial statements: \u2022 Amicorp Fund Services Asia Limited \u2022 Amicorp Fund Services (Asia) Pte. Ltd. \u2022 Amicorp (Shanghai) Consultants Ltd. \u2022 Amicorp Fund Services N.V. \u2022 Amicorp Fund Services N.V. (Barbados Branch) \u2022 Amicorp Fund Services N.V. (Bahamas Branch) \u2022 Administradora de Fondos de Inversi\u00f3n Amicorp S.A. \u2022 Amicorp Administradora General de Fondos SA (formerly known as ECUS Administradora General de Fondos SA) \u2022 AFS BRASIL LTDA. \u2022 Soluciones y Servicios AFS M\u00e9xico, S.A. de C.V. \u2022 Amicorp Fund Services Malta Limited \u2022 Amicorp Support Services Ltd \u2022 Amicorp Fund Services (Mumbai) Private Limited \u2022 Amicorp Fund Services (Mumbai) Private Limited (Bangalore Branch) \u2022 Amicorp Fund Services (Cyprus) Ltd \u2022 Amicorp Fund Services Luxembourg S.A \u2022 Administradora Amicorp Peru S.A.C.\n \n \n \n \u2022 Amicorp Fund Services (AIFC) Limited \u2022 Amicapital Services Limited \u2022 Amicorp Financial Services Philippines, Inc. \u2022 Amicorp Trustees (India) Private Limited \u2022 Amicorp Trustees (India) Private Limited (GIFT SEZ Branch) \u2022 AFS BPO Services SPA \u2022 Amicorp Financial Markets (UK) Ltd \u2022 Amicorp Fund Service (DIFC) Limited \n (c) Basis of measurement and going concern assumption The consolidated financial statements have been prepared under the historical cost basis except for certain financial assets and liabilities which are measured at fair value in accordance with UK-adopted IFRS and IAS. The measurement bases are fully described in the accounting policies below. The material accounting policies that have been used in the preparation of the consolidated financial statements summarized are below. These policies have been consistently applied to years and periods presented unless otherwise stated. It should be noted that accounting estimates and assumptions are used in preparation of the consolidated financial statements. Although these estimates are based on management\u2019s best knowledge and judgment of current events and actions, actual results may ultimately differ from those estimates. The area involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements, are disclosed in note 4. \n \n Going concern The Directors are satisfied that the Group has sufficient resources to continue in operation for the foreseeable future, a period of not less than 12 months from the date these financial statements are issued. Accordingly, they continue to adopt the going concern basis in preparing the consolidated financial statements. In assessing going concern, the Directors considered the Group\u2019s cash flows, solvency and liquidity positions, considering a range of scenarios. The worst-case scenario applies adverse assumptions on key business metrics, presuming fund launch rates of new funds and existing launching funds respectively are reduced by half and attrition rates increased twofold compared to normal scenarios, as well as a reverse stress test, which is -unlikely based on historical trends. In this reasonably worst case scenario, the net current assets and cash and cash equivalents are projected to remain positive throughout the going concern period. As at the year ended 31 December 2025, the Group had cash and cash equivalents of US$3.7 million (31 December 2024: US$3.2m million) and net current assets of US$6.0 million (31 December 2024: US$4.0 million), which the Directors believe will be sufficient to maintain the Group\u2019s liquidity over the going concern period (i.e. at least 12 months from the date of issue of these financial statements), including continued investments to meet existing financial commitments and to deliver future growth.\n \n \n (d) Functional and presentation currency \n \n Items included in the financial information of each of the Group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates (the \u2018functional currency\u2019). The presentational \n \n currency of the Group is United States Dollars (\u2018US$\u2019), and hence the financial information is presented in US$, unless specified otherwise.\n In the individual financial statements of the Group\u2019s entities, foreign currency transactions are translated into the functional currency of the individual entity using the exchange rates prevailing at the dates of the transactions. At the reporting date, monetary assets and liabilities denominated in foreign currencies are translated at the foreign exchange rates ruling at the reporting date. Foreign exchange gains and losses resulting from the settlement of such transactions and from the reporting date retranslation of monetary assets and liabilities are in profit or loss.\n Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the date when the fair value was determined and are reported as part of the exchange revaluation gain or loss. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated. In the consolidated financial information, all individual financial statements of foreign operations, originally presented in a currency different from the Group\u2019s presentation currency, have been converted into US$. Assets and liabilities have been translated into US$ at the closing rates at the reporting dates. Income and expenses have been converted into US$ at the exchange rates ruling at the transaction dates, or at the average rates over the reporting year provided that the exchange rates do not fluctuate significantly. Any differences arising from this procedure have been dealt with separately in other comprehensive income and the translation reserves in equity.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603231453062": { "value": "\n These consolidated financial statements of Amicorp FS (UK) Plc for the year ended 31 December 2025, have been prepared in accordance with UK-adopted International Financial Reporting Standards (IFRS), including interpretations issued by the IFRS Interpretations Committee (IFRIC), and the requirements of the Companies Act 2006. The accounting policies have been applied consistently to the comparative figures in these consolidated financial statements. \n ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603232345301": { "value": "\n (b) Entities included within the Group The financial position and financial performance of the following entities are included as part of the consolidated financial statements: \u2022 Amicorp Fund Services Asia Limited \u2022 Amicorp Fund Services (Asia) Pte. Ltd. \u2022 Amicorp (Shanghai) Consultants Ltd. \u2022 Amicorp Fund Services N.V. \u2022 Amicorp Fund Services N.V. (Barbados Branch) \u2022 Amicorp Fund Services N.V. (Bahamas Branch) \u2022 Administradora de Fondos de Inversi\u00f3n Amicorp S.A. \u2022 Amicorp Administradora General de Fondos SA (formerly known as ECUS Administradora General de Fondos SA) \u2022 AFS BRASIL LTDA. \u2022 Soluciones y Servicios AFS M\u00e9xico, S.A. de C.V. \u2022 Amicorp Fund Services Malta Limited \u2022 Amicorp Support Services Ltd \u2022 Amicorp Fund Services (Mumbai) Private Limited \u2022 Amicorp Fund Services (Mumbai) Private Limited (Bangalore Branch) \u2022 Amicorp Fund Services (Cyprus) Ltd \u2022 Amicorp Fund Services Luxembourg S.A \u2022 Administradora Amicorp Peru S.A.C.\n \n \u2022 Amicorp Fund Services (AIFC) Limited \u2022 Amicapital Services Limited \u2022 Amicorp Financial Services Philippines, Inc. \u2022 Amicorp Trustees (India) Private Limited \u2022 Amicorp Trustees (India) Private Limited (GIFT SEZ Branch) \u2022 AFS BPO Services SPA \u2022 Amicorp Financial Markets (UK) Ltd \u2022 Amicorp Fund Service (DIFC) Limited \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603232739860": { "value": "\n Going concern The Directors are satisfied that the Group has sufficient resources to continue in operation for the foreseeable future, a period of not less than 12 months from the date these financial statements are issued. Accordingly, they continue to adopt the going concern basis in preparing the consolidated financial statements. In assessing going concern, the Directors considered the Group\u2019s cash flows, solvency and liquidity positions, considering a range of scenarios. The worst-case scenario applies adverse assumptions on key business metrics, presuming fund launch rates of new funds and existing launching funds respectively are reduced by half and attrition rates increased twofold compared to normal scenarios, as well as a reverse stress test, which is -unlikely based on historical trends. In this reasonably worst case scenario, the net current assets and cash and cash equivalents are projected to remain positive throughout the going concern period. As at the year ended 31 December 2025, the Group had cash and cash equivalents of US$3.7 million (31 December 2024: US$3.2m million) and net current assets of US$6.0 million (31 December 2024: US$4.0 million), which the Directors believe will be sufficient to maintain the Group\u2019s liquidity over the going concern period (i.e. at least 12 months from the date of issue of these financial statements), including continued investments to meet existing financial commitments and to deliver future growth.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604171140987": { "value": "\n Items included in the financial information of each of the Group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates (the \u2018functional currency\u2019). The presentational \n \n currency of the Group is United States Dollars (\u2018US$\u2019), and hence the financial information is presented in US$, unless specified otherwise.\n In the individual financial statements of the Group\u2019s entities, foreign currency transactions are translated into the functional currency of the individual entity using the exchange rates prevailing at the dates of the transactions. At the reporting date, monetary assets and liabilities denominated in foreign currencies are translated at the foreign exchange rates ruling at the reporting date. Foreign exchange gains and losses resulting from the settlement of such transactions and from the reporting date retranslation of monetary assets and liabilities are in profit or loss.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604171635469": { "value": "The presentational\n currency of the Group is United States Dollars (\u2018US$\u2019), and hence the financial information is presented in US$, unless specified otherwise.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfPresentationCurrency", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603232822087": { "value": "\n Accounting Policies 3. MATERIAL ACCOUNTING POLICIES \n \n (a) Basis of consolidation On consolidation, the results and financial position of foreign operations are translated into the presentation currency of the Group, as follows: \u2022 Assets and liabilities for the consolidated statement of financial position presented are translated at the closing rate at the reporting date; \u2022 income and expense items are translated at exchange rates ruling at the date of the transactions; \u2022 all resulting exchange differences are in other comprehensive income (foreign exchange reserves); and \u2022 cash flow items are translated at the exchange rates ruling at the date of the transaction. unrealized Inter-company transactions and balances between group companies together with profits are Unrealized eliminated in full in preparing the consolidated financial statements. losses are also eliminated unless the transaction provides evidence of impairment on the asset transferred, in which case the loss is in profit or loss. The results of subsidiaries acquired or disposed of, if any, during the year are included in the consolidated statement of comprehensive income from the dates of acquisition or up to the dates of disposal, as appropriate. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by other members of the Group.\n \n \n \n Common control acquisition of subsidiaries or businesses is accounted for using the acquisition method. The cost of an acquisition is measured at the aggregate of the acquisition date fair value of assets transferred, liabilities incurred, and equity interests issued by the Group, as the acquirer. The identifiable assets acquired, and liabilities assumed are principally measured at acquisition-date fair value. The Group\u2019s previously held equity interest in the acquiree is re-measured at acquisition-date fair value and the resulting gains or losses are in profit or loss. The Group may elect, on a transaction-by-transaction basis, to measure the non-controlling interests that represent present ownership interests in the subsidiary either at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. All other non-controlling interests are measured at fair value unless another measurement basis is required by IFRSs. Acquisition-related costs incurred are expensed unless they are incurred in issuing equity instruments in which case the costs are deducted from equity. Any contingent consideration to be transferred by the acquirer is at acquisition-date fair value. Subsequent adjustments to consideration are against goodwill only to the extent that they arise from new information obtained within the measurement period (a maximum of 12 months from the acquisition date) about the fair value at the acquisition date. All other subsequent adjustments to contingent consideration classified as an asset or a liability are in profit or loss. Changes in the Group\u2019s interests in subsidiaries that do not result in a loss of control are accounted for as equity transactions. The carrying amounts of the Group\u2019s interest and the non-controlling interest are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the noncontrolling interest is adjusted and the fair value of the consideration paid or received is directly in equity and attributed to owners of the Group. When the Group loses control of a subsidiary, the profit or loss on disposal is calculated as the difference between (i) the aggregate of the fair value of the consideration received and the fair value of any retained interest and (ii) the previous carrying amount of the assets (including goodwill), and liabilities of the subsidiary and any non-controlling interest. Amounts previously in other comprehensive income in relation to the subsidiary are accounted for in the same manner as would be required if the relevant assets or liabilities were disposed of.\n \n \n (b) Subsidiaries A subsidiary is an investee over which the Group is able to exercise control. The Group controls an investee if all three of the following elements are present: power over the investee, exposure, or rights, to variable returns from the investee, and the ability to use its power to affect those variable returns. Control is reassessed whenever facts and circumstances indicate that there may be a change in any of these elements of control.\n \n \n (c) Merger accounting In its first-time annual report for the year ended 31 December 2023, merger accounting was initially applied for the Company inserted as the holding company of the Group, by way of receiving transferred shares of certain entities under common control as part of the carve-out reconstruction described in Note 2(a), given the ultimate controlling parent remained the same. This method treated the Company, together with its subsidiaries, as if they had been merged and integrated before the start of the earliest period presented. The net assets of the consolidated entities or businesses used the existing book values from the controlling parties\u2019 perspective. No amount was in consideration for goodwill or excess of acquirers\u2019 interest in the net fair value of acquiree\u2019s identifiable assets, liabilities and contingent liabilities over cost at the time of the carve-out reconstruction, to the extent of the continuation of the controlling parties\u2019 interest. When the Company was inserted as the holding company of the Group, the excess of the carrying amount of integrated net assets over the consideration to Amicorp Group was represented as a merger reserve in equity in the consolidated statement of financial position, under the predecessor method.\n \n \n \n Additionally, in December 2024, the Group acquired three entities via two common control transactions with Amicorp Group\u2019s Financial Markets and Management Services divisions. These acquired entities have been consistently accounted for under the same merger accounting policies within these consolidated financial statements. Meanwhile, transaction costs, including professional fees, registration fees, costs of furnishing information to shareholders, costs or losses incurred in operations of the previously separate businesses, etc., incurred in relation to the carve-out reconstruction that were accounted for by using merger accounting have been as an expense in the corresponding financial years in which they were incurred.\n \n \n (d) Tangible assets Tangible assets are stated at cost less accumulated depreciation and accumulated impairment losses. The cost of tangible asset includes its purchase price and the costs directly attributable to the acquisition of the items. Subsequent costs are included in the assets' carrying amount or as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of the replaced part is de. All other repairs and maintenance are as an expense in profit or loss during the financial period in which they are incurred. Tangible assets are depreciated so as to write off their cost or valuation net of expected residual value over their estimated useful lives on a straight-line basis. The useful lives, residual value and depreciation method are reviewed, and adjusted if appropriate, at the end of each reporting period. The useful lives are as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Asset Useful life
Machinery and equipment 3 - 10 years
Furniture and fixtures 3 - 10 years
Motor vehicles 3 - 5 years
Leasehold improvements in line with lease terms
\n An asset is written down immediately to its recoverable amount if its carrying amount is higher than the asset\u2019s estimated recoverable amount. The gain or loss on disposal of an item of tangible assets is the difference between the net sale proceeds and its carrying amount, and is in profit or loss on disposal.\n \n \n (e) Financial instruments \n \n (i) Financial assets A financial asset (unless it is a trade receivable without a significant financing component) is initially measured at fair value plus, for an item not at fair value through profit or loss (\u201cFVTPL\u201d), transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price. All regular way purchases and sales of financial assets are on the trade date, that is, the date that the Group commits to purchase or sell the asset. Regular way purchases or sales are purchases or sales of financial assets market that require delivery of assets within the period generally established by regulation or convention in the place. Financial assets with embedded derivatives are considered in their entirely when determining whether their cash flows are solely payment of principal and interest.\n \n \n \n \n \n Investments It represents an investment in an equity fund classified as a financial asset measured at fair value through profit recognize or loss, given that it was not elected by management at inception to fair value gains and losses through OCI; the Group held 2,386 units of Series B in Fondo De Inversion Ecus Agri-food, which is a Chilean public fund regulated by the Chilean Financial Market Commission (\u201cCMF\u201d), with aims to generate long-term capital appreciation from its investment portfolio for food and agricultural products, and the units of Series B held by the Group represent 1.69 per cent of the total units issued by the fund. The Group\u2019s valuation technique used for this investment is the net asset value (which equates to fair value), based on the ratio of the units held over the total unit issued by the fund. The fair value hierarchy of this investment is considered as level 1, given that the fund is required to report its net asset value to the CMF on a quarterly basis, following the guidelines provided by the CMF for the fair value inputs. The fair value of the investment by the Group is measured as at reporting dates. Debt instruments Subsequent measurement of debt instruments depends on the Group\u2019s business model for managing the asset and the cash flow characteristics of the asset. The Group only has the following type of debt instruments: Amortised cost: Assets that are held for collection of contractual cash flows and the cash flows represent solely amortised payments of principal and interest are measured at amortised cost. Financial assets at cost are subsequently measured using the effective interest rate method. Interest income, foreign exchange gains and losses and impairment are in profit or loss. Any gain on derecognition is in profit or loss.\n \n \n (ii) Impairment loss on financial assets recognizes The Group loss allowances for expected credit loss (\u2018ECL\u2019) on trade receivables and other receivables amortised that are financial assets measured at cost. The ECLs are measured on either of the following bases: (1) 12 months ECLs: these are the ECLs that result from possible default events within the 12 months after the reporting date: and (2) lifetime ECLs: these are ECLs that result from all possible default events over the expected life of a financial instrument. The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to credit risk. ECLs are a probability-weighted estimate of credit losses. Credit losses are measured as the difference between all contractual cash flows that are due to the Group in accordance with the contract and all the cash flows that the Group expects to receive. The shortfall is then discounted at an approximation to the assets\u2019 original effective interest rate. The Group has elected to measure loss allowances for trade and other receivables using IFRS 9 simplified approach and has calculated ECLs based on lifetime ECLs. The Group has established a provision matrix that is based on the Group\u2019s historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment. For other financial assets, such as amount due from related companies, deposits and other current assets, the ECLs are based on the 12-months ECLs. However, when there has been a significant increase in credit risk since origination, the allowance will be based on the lifetime ECLs.\n \n \n \n \n \n When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECL, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information analysis, based on the Group\u2019s historical experience and informed credit assessment and including forward-looking information. The Group assumes that the credit risk on a financial asset has increased significantly if it is more than 30 days past due. The Group considers a financial asset to be credit-impaired when: (1) the counterparty is unlikely to pay its credit realizing obligations to the Group in full, without recourse by the Group to actions such as security (if any is held); or (2) the financial asset is more than 30 days past due. Interest income on credit-impaired financial assets is calculated based on the amortised cost (i.e., the gross carrying amount less loss allowance) of the financial asset. For non-credit-impaired financial assets interest income is calculated based on the gross carrying amount. \n \n \n (iii) Financial liabilities The Group classifies its financial liabilities, depending on the purpose for which the liabilities were incurred. Financial liabilities at fair value through profit or loss are initially measured at fair value and financial liabilities at amortised costs are initially measured at fair value, net of directly attributable costs incurred. Financial liabilities at amortised cost amortised amortised Financial liabilities at cost including trade and other payables are subsequently measured at cost. derecognised amortisation Gains or losses are in profit or loss when the liabilities are as well as through the process. Financial liabilities at fair value through P&L Any deferred consideration, arising from business acquisitions, is measured at fair value at the date of acquisition. If an obligation to pay deferred consideration that does not meet the definition of an equity instrument is remeasured at fair value at each reporting date and subsequent changes in the fair value of the deferred consideration are in profit or loss.\n \n \n \n \n (iv) Effective interest method amortised The effective interest method is a method of calculating the cost of a financial asset or financial liability and of allocating interest income or interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts or payments through the expected life of the financial asset or liability, or where appropriate, a shorter period. (v) Equity instruments Equity instruments issued by the Group are recorded at the proceeds received, net of direct issue costs. \n \n (vi) Derecognition derecognizes The Group a financial asset when the contractual rights to the future cash flows in relation to the financial asset expire or when the financial asset has been transferred and the transfer meets the criteria for derecognition in accordance with IFRS 9. de Financial liabilities are when the obligation specified in the relevant contract is discharged, cancelled or expires.\n \n \n \n (f) Revenue recognition Revenue from contracts with customers is when control of goods or services is transferred to the customers at an amount that reflects the consideration to which the Group expects to be entitled in exchange for those goods or services, excluding those amounts collected on behalf of third parties. Revenue excludes value added tax or other sales taxes and is after deduction of any trade discounts. Depending on the terms of the contract and the laws that apply to the contract, control of the goods or service may be transferred over time or at a point in time. Control of the goods or service is transferred over time if the Group\u2019s performance: provides all of the benefits received and consumed simultaneously by the customer; \u2022 creates or enhances an asset that the customer controls as the Group performs; or \u2022 does not create an asset with an alternative use to the Group, and the Group has an enforceable right to payment for performance completed to date. Revenue comprises the provision of fund administration services, regulatory and compliance services and also business process outsourcing services. Fund administration services represent fund onboarding, registrar and transfer agency and NAV calculation, and preparation of financial statements; regulatory and compliance and business process outsourcing include services of AML, directorship, board support, FATCA, CRS and other tax reporting. The majority of these services\u2014such as ongoing fund administration activities, continuous regulatory support, and integrated outsourcing\u2014are over time, typically on a monthly basis, as they involve continuous performance obligations with benefits consumed simultaneously by clients. If control of the goods or services transfers over time, revenue is over the period of the contract by reference to the progress towards complete satisfaction of that performance obligation; for instance, certain services are activities performed to fulfil AFS\u2019s continuous integrated fund administrative service, where the benefits consumed by the client are substantially the same for each monthly service (i.e., 12 distinct instances of admin service provision), with corresponding revenue monthly. However, certain services\u2014such as the delivery of completed financial statements or specific regulatory reporting (e.g., tax-related reports)\u2014are at a point in time when the discrete deliverable is transferred to the customer.\n \n \n \n (g) Income taxes \n \n Income taxes for the year comprise current tax and deferred tax.\n Current tax is based on the profit or loss from ordinary activities adjusted for items that are non-assessable or disallowable for income tax purposes and is calculated using tax rates that have been enacted or substantively enacted at the end of the reporting year. \n \n Deferred tax is in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the corresponding amounts used for tax purposes. Except for assets and recognized liabilities that affect neither accounting nor taxable profits, deferred tax liabilities are for all taxable recognized temporary differences. Deferred tax assets are to the extent that it is probable that taxable profits will .utilisedbe available against which deductible temporary differences can be . Deferred tax is measured at the tax realized rates appropriate to the expected manner in which the carrying amount of the asset or liability is or settled and that have been enacted or substantively enacted at the end of reporting period. recognized Deferred tax liabilities are for taxable temporary differences arising on investments in subsidiaries, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future.\n recognized recognized Income taxes are in profit or loss except when they relate to items in other comprehensive recognized income in which case the taxes are also in other comprehensive income or when they relate to items recognized recognized directly in equity in which case the taxes are also directly in equity.\n \n \n (h) Foreign currency Transactions entered into by group entities in currencies other than the currency of the primary economic environment in which it/they operate(s) (the \u201cfunctional currency\u201d) are recorded at the rates ruling when the transactions occur. Foreign currency monetary assets and liabilities are translated at the rates ruling at the end of the reporting year. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the date when the fair value was determined. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated. Exchange differences arising on the settlement of monetary items, and on the translation of monetary items, are recognized in profit or loss in the year in which they arise. Exchange differences arising on the retranslation of nonmonetary items carried at fair value are included in profit or loss for the period except for differences arising on recognized the retranslation of non-monetary items in respect of which gains and losses are in other recognized comprehensive income, in which case, the exchange differences are also in other comprehensive income. On consolidation, income and expense items of foreign operations are translated into the presentation currency of the Group (i.e. United States dollars) at the average exchange rates for the year, unless exchange rates fluctuate significantly during the period, in which case, the rates approximating to those ruling when the transactions took place are used. All assets and liabilities of foreign operations are translated at the rate ruling recognized at the end of the reporting year. Exchange differences arising, if any, are in other comprehensive income and accumulated in equity as foreign exchange reserve (attributed to non-controlling interests as appropriate).\n \n \n \n Exchange differences recognized in profit or loss of group entities\u2019 separate financial statements on the translationof long-term monetary items forming part of the Group\u2019s net investment in the foreign operation concerned are reclassified to other comprehensive income and accumulated in equity as foreign exchange reserve. On disposal of a foreign operation, the cumulative exchange differences recognized in the foreign exchange reserve relating to that operation up to the date of disposal are reclassified to profit or loss as part of the profit or loss on disposal.\n \n \n (i) Impairment of other assets At the end of each reporting year, the Group reviews the carrying amounts of the following assets to determine whether there is any indication that those assets have suffered an impairment loss or an impairment loss recognized previously that no longer exists or may have decreased: \u2022 tangible assets and intangible assets; If the recoverable amount (i.e. the greater of the fair value less costs to sell and value in use) of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable recognized amount. An impairment loss is as an expense immediately. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, to the extent that the increased carrying amount does not exceed the recognized carrying amount that would have been determined had no impairment loss been for the asset recognized previously. A reversal of an impairment loss is as income immediately.\n \n \n (j) Share capital In accordance with IAS 32, expenses incurred specifically for issuing shares, such as underwriting fees, are deducted from equity. Conversely, expenses associated with listing on the stock market, such as listing fees, or recognized those not directly linked to issuing new shares, are as expenses in the income statement when they are incurred. For costs that pertain to both share issuance and listing, such as legal fees, they are allocated between these two functions in a reasonable and consistent manner.\n \n \n (k) Distributable reserve recognised It represents certain net earnings of prior years according to the carve-out principles of the HFI included in the listing prospectus, at the time when the Group was previously not yet formed as a separate standalone legal entity or group of entities.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603234210684": { "value": "\n (a) Basis of consolidation On consolidation, the results and financial position of foreign operations are translated into the presentation currency of the Group, as follows: \u2022 Assets and liabilities for the consolidated statement of financial position presented are translated at the closing rate at the reporting date; \u2022 income and expense items are translated at exchange rates ruling at the date of the transactions; \u2022 all resulting exchange differences are in other comprehensive income (foreign exchange reserves); and \u2022 cash flow items are translated at the exchange rates ruling at the date of the transaction. unrealized Inter-company transactions and balances between group companies together with profits are Unrealized eliminated in full in preparing the consolidated financial statements. losses are also eliminated unless the transaction provides evidence of impairment on the asset transferred, in which case the loss is in profit or loss. The results of subsidiaries acquired or disposed of, if any, during the year are included in the consolidated statement of comprehensive income from the dates of acquisition or up to the dates of disposal, as appropriate. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by other members of the Group.\n \n Common control acquisition of subsidiaries or businesses is accounted for using the acquisition method. The cost of an acquisition is measured at the aggregate of the acquisition date fair value of assets transferred, liabilities incurred, and equity interests issued by the Group, as the acquirer. The identifiable assets acquired, and liabilities assumed are principally measured at acquisition-date fair value. The Group\u2019s previously held equity interest in the acquiree is re-measured at acquisition-date fair value and the resulting gains or losses are in profit or loss. The Group may elect, on a transaction-by-transaction basis, to measure the non-controlling interests that represent present ownership interests in the subsidiary either at fair value or at the proportionate share of the acquiree\u2019s identifiable net assets. All other non-controlling interests are measured at fair value unless another measurement basis is required by IFRSs. Acquisition-related costs incurred are expensed unless they are incurred in issuing equity instruments in which case the costs are deducted from equity. Any contingent consideration to be transferred by the acquirer is at acquisition-date fair value. Subsequent adjustments to consideration are against goodwill only to the extent that they arise from new information obtained within the measurement period (a maximum of 12 months from the acquisition date) about the fair value at the acquisition date. All other subsequent adjustments to contingent consideration classified as an asset or a liability are in profit or loss. Changes in the Group\u2019s interests in subsidiaries that do not result in a loss of control are accounted for as equity transactions. The carrying amounts of the Group\u2019s interest and the non-controlling interest are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the noncontrolling interest is adjusted and the fair value of the consideration paid or received is directly in equity and attributed to owners of the Group. When the Group loses control of a subsidiary, the profit or loss on disposal is calculated as the difference between (i) the aggregate of the fair value of the consideration received and the fair value of any retained interest and (ii) the previous carrying amount of the assets (including goodwill), and liabilities of the subsidiary and any non-controlling interest. Amounts previously in other comprehensive income in relation to the subsidiary are accounted for in the same manner as would be required if the relevant assets or liabilities were disposed of.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603234358576": { "value": "\n (b) Subsidiaries A subsidiary is an investee over which the Group is able to exercise control. The Group controls an investee if all three of the following elements are present: power over the investee, exposure, or rights, to variable returns from the investee, and the ability to use its power to affect those variable returns. Control is reassessed whenever facts and circumstances indicate that there may be a change in any of these elements of control.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603234421041": { "value": "\n (c) Merger accounting In its first-time annual report for the year ended 31 December 2023, merger accounting was initially applied for the Company inserted as the holding company of the Group, by way of receiving transferred shares of certain entities under common control as part of the carve-out reconstruction described in Note 2(a), given the ultimate controlling parent remained the same. This method treated the Company, together with its subsidiaries, as if they had been merged and integrated before the start of the earliest period presented. The net assets of the consolidated entities or businesses used the existing book values from the controlling parties\u2019 perspective. No amount was in consideration for goodwill or excess of acquirers\u2019 interest in the net fair value of acquiree\u2019s identifiable assets, liabilities and contingent liabilities over cost at the time of the carve-out reconstruction, to the extent of the continuation of the controlling parties\u2019 interest. When the Company was inserted as the holding company of the Group, the excess of the carrying amount of integrated net assets over the consideration to Amicorp Group was represented as a merger reserve in equity in the consolidated statement of financial position, under the predecessor method.\n \n Additionally, in December 2024, the Group acquired three entities via two common control transactions with Amicorp Group\u2019s Financial Markets and Management Services divisions. These acquired entities have been consistently accounted for under the same merger accounting policies within these consolidated financial statements. Meanwhile, transaction costs, including professional fees, registration fees, costs of furnishing information to shareholders, costs or losses incurred in operations of the previously separate businesses, etc., incurred in relation to the carve-out reconstruction that were accounted for by using merger accounting have been as an expense in the corresponding financial years in which they were incurred.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260603234610721": { "value": "\n (d) Tangible assets Tangible assets are stated at cost less accumulated depreciation and accumulated impairment losses. The cost of tangible asset includes its purchase price and the costs directly attributable to the acquisition of the items. Subsequent costs are included in the assets' carrying amount or as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of the replaced part is de. All other repairs and maintenance are as an expense in profit or loss during the financial period in which they are incurred. Tangible assets are depreciated so as to write off their cost or valuation net of expected residual value over their estimated useful lives on a straight-line basis. The useful lives, residual value and depreciation method are reviewed, and adjusted if appropriate, at the end of each reporting period. The useful lives are as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Asset Useful life
Machinery and equipment 3 - 10 years
Furniture and fixtures 3 - 10 years
Motor vehicles 3 - 5 years
Leasehold improvements in line with lease terms
\n An asset is written down immediately to its recoverable amount if its carrying amount is higher than the asset\u2019s estimated recoverable amount. The gain or loss on disposal of an item of tangible assets is the difference between the net sale proceeds and its carrying amount, and is in profit or loss on disposal.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604001646622": { "value": "\n (e) Financial instruments \n \n (i) Financial assets A financial asset (unless it is a trade receivable without a significant financing component) is initially measured at fair value plus, for an item not at fair value through profit or loss (\u201cFVTPL\u201d), transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price. All regular way purchases and sales of financial assets are on the trade date, that is, the date that the Group commits to purchase or sell the asset. Regular way purchases or sales are purchases or sales of financial assets market that require delivery of assets within the period generally established by regulation or convention in the place. Financial assets with embedded derivatives are considered in their entirely when determining whether their cash flows are solely payment of principal and interest.\n \n \n \n Investments It represents an investment in an equity fund classified as a financial asset measured at fair value through profit recognize or loss, given that it was not elected by management at inception to fair value gains and losses through OCI; the Group held 2,386 units of Series B in Fondo De Inversion Ecus Agri-food, which is a Chilean public fund regulated by the Chilean Financial Market Commission (\u201cCMF\u201d), with aims to generate long-term capital appreciation from its investment portfolio for food and agricultural products, and the units of Series B held by the Group represent 1.69 per cent of the total units issued by the fund. The Group\u2019s valuation technique used for this investment is the net asset value (which equates to fair value), based on the ratio of the units held over the total unit issued by the fund. The fair value hierarchy of this investment is considered as level 1, given that the fund is required to report its net asset value to the CMF on a quarterly basis, following the guidelines provided by the CMF for the fair value inputs. The fair value of the investment by the Group is measured as at reporting dates. Debt instruments Subsequent measurement of debt instruments depends on the Group\u2019s business model for managing the asset and the cash flow characteristics of the asset. The Group only has the following type of debt instruments: Amortised cost: Assets that are held for collection of contractual cash flows and the cash flows represent solely amortised payments of principal and interest are measured at amortised cost. Financial assets at cost are subsequently measured using the effective interest rate method. Interest income, foreign exchange gains and losses and impairment are in profit or loss. Any gain on derecognition is in profit or loss.\n \n \n (ii) Impairment loss on financial assets recognizes The Group loss allowances for expected credit loss (\u2018ECL\u2019) on trade receivables and other receivables amortised that are financial assets measured at cost. The ECLs are measured on either of the following bases: (1) 12 months ECLs: these are the ECLs that result from possible default events within the 12 months after the reporting date: and (2) lifetime ECLs: these are ECLs that result from all possible default events over the expected life of a financial instrument. The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to credit risk. ECLs are a probability-weighted estimate of credit losses. Credit losses are measured as the difference between all contractual cash flows that are due to the Group in accordance with the contract and all the cash flows that the Group expects to receive. The shortfall is then discounted at an approximation to the assets\u2019 original effective interest rate. The Group has elected to measure loss allowances for trade and other receivables using IFRS 9 simplified approach and has calculated ECLs based on lifetime ECLs. The Group has established a provision matrix that is based on the Group\u2019s historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment. For other financial assets, such as amount due from related companies, deposits and other current assets, the ECLs are based on the 12-months ECLs. However, when there has been a significant increase in credit risk since origination, the allowance will be based on the lifetime ECLs.\n \n \n \n When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECL, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information analysis, based on the Group\u2019s historical experience and informed credit assessment and including forward-looking information. The Group assumes that the credit risk on a financial asset has increased significantly if it is more than 30 days past due. The Group considers a financial asset to be credit-impaired when: (1) the counterparty is unlikely to pay its credit realizing obligations to the Group in full, without recourse by the Group to actions such as security (if any is held); or (2) the financial asset is more than 30 days past due. Interest income on credit-impaired financial assets is calculated based on the amortised cost (i.e., the gross carrying amount less loss allowance) of the financial asset. For non-credit-impaired financial assets interest income is calculated based on the gross carrying amount. \n \n \n (iii) Financial liabilities The Group classifies its financial liabilities, depending on the purpose for which the liabilities were incurred. Financial liabilities at fair value through profit or loss are initially measured at fair value and financial liabilities at amortised costs are initially measured at fair value, net of directly attributable costs incurred. Financial liabilities at amortised cost amortised amortised Financial liabilities at cost including trade and other payables are subsequently measured at cost. derecognised amortisation Gains or losses are in profit or loss when the liabilities are as well as through the process. Financial liabilities at fair value through P&L Any deferred consideration, arising from business acquisitions, is measured at fair value at the date of acquisition. If an obligation to pay deferred consideration that does not meet the definition of an equity instrument is remeasured at fair value at each reporting date and subsequent changes in the fair value of the deferred consideration are in profit or loss.\n \n \n (iv) Effective interest method amortised The effective interest method is a method of calculating the cost of a financial asset or financial liability and of allocating interest income or interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts or payments through the expected life of the financial asset or liability, or where appropriate, a shorter period. (v) Equity instruments Equity instruments issued by the Group are recorded at the proceeds received, net of direct issue costs. \n \n (vi) Derecognition derecognizes The Group a financial asset when the contractual rights to the future cash flows in relation to the financial asset expire or when the financial asset has been transferred and the transfer meets the criteria for derecognition in accordance with IFRS 9. de Financial liabilities are when the obligation specified in the relevant contract is discharged, cancelled or expires.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604163858892": { "value": "\n (i) Financial assets A financial asset (unless it is a trade receivable without a significant financing component) is initially measured at fair value plus, for an item not at fair value through profit or loss (\u201cFVTPL\u201d), transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price. All regular way purchases and sales of financial assets are on the trade date, that is, the date that the Group commits to purchase or sell the asset. Regular way purchases or sales are purchases or sales of financial assets market that require delivery of assets within the period generally established by regulation or convention in the place. Financial assets with embedded derivatives are considered in their entirely when determining whether their cash flows are solely payment of principal and interest.\n \n Investments It represents an investment in an equity fund classified as a financial asset measured at fair value through profit recognize or loss, given that it was not elected by management at inception to fair value gains and losses through OCI; the Group held 2,386 units of Series B in Fondo De Inversion Ecus Agri-food, which is a Chilean public fund regulated by the Chilean Financial Market Commission (\u201cCMF\u201d), with aims to generate long-term capital appreciation from its investment portfolio for food and agricultural products, and the units of Series B held by the Group represent 1.69 per cent of the total units issued by the fund. The Group\u2019s valuation technique used for this investment is the net asset value (which equates to fair value), based on the ratio of the units held over the total unit issued by the fund. The fair value hierarchy of this investment is considered as level 1, given that the fund is required to report its net asset value to the CMF on a quarterly basis, following the guidelines provided by the CMF for the fair value inputs. The fair value of the investment by the Group is measured as at reporting dates. Debt instruments Subsequent measurement of debt instruments depends on the Group\u2019s business model for managing the asset and the cash flow characteristics of the asset. The Group only has the following type of debt instruments: Amortised cost: Assets that are held for collection of contractual cash flows and the cash flows represent solely amortised payments of principal and interest are measured at amortised cost. Financial assets at cost are subsequently measured using the effective interest rate method. Interest income, foreign exchange gains and losses and impairment are in profit or loss. Any gain on derecognition is in profit or loss.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604001916377": { "value": "\n (ii) Impairment loss on financial assets recognizes The Group loss allowances for expected credit loss (\u2018ECL\u2019) on trade receivables and other receivables amortised that are financial assets measured at cost. The ECLs are measured on either of the following bases: (1) 12 months ECLs: these are the ECLs that result from possible default events within the 12 months after the reporting date: and (2) lifetime ECLs: these are ECLs that result from all possible default events over the expected life of a financial instrument. The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to credit risk. ECLs are a probability-weighted estimate of credit losses. Credit losses are measured as the difference between all contractual cash flows that are due to the Group in accordance with the contract and all the cash flows that the Group expects to receive. The shortfall is then discounted at an approximation to the assets\u2019 original effective interest rate. The Group has elected to measure loss allowances for trade and other receivables using IFRS 9 simplified approach and has calculated ECLs based on lifetime ECLs. The Group has established a provision matrix that is based on the Group\u2019s historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment. For other financial assets, such as amount due from related companies, deposits and other current assets, the ECLs are based on the 12-months ECLs. However, when there has been a significant increase in credit risk since origination, the allowance will be based on the lifetime ECLs.\n \n When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECL, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information analysis, based on the Group\u2019s historical experience and informed credit assessment and including forward-looking information. The Group assumes that the credit risk on a financial asset has increased significantly if it is more than 30 days past due. The Group considers a financial asset to be credit-impaired when: (1) the counterparty is unlikely to pay its credit realizing obligations to the Group in full, without recourse by the Group to actions such as security (if any is held); or (2) the financial asset is more than 30 days past due. Interest income on credit-impaired financial assets is calculated based on the amortised cost (i.e., the gross carrying amount less loss allowance) of the financial asset. For non-credit-impaired financial assets interest income is calculated based on the gross carrying amount. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604002010463": { "value": "\n (iii) Financial liabilities The Group classifies its financial liabilities, depending on the purpose for which the liabilities were incurred. Financial liabilities at fair value through profit or loss are initially measured at fair value and financial liabilities at amortised costs are initially measured at fair value, net of directly attributable costs incurred. Financial liabilities at amortised cost amortised amortised Financial liabilities at cost including trade and other payables are subsequently measured at cost. derecognised amortisation Gains or losses are in profit or loss when the liabilities are as well as through the process. Financial liabilities at fair value through P&L Any deferred consideration, arising from business acquisitions, is measured at fair value at the date of acquisition. If an obligation to pay deferred consideration that does not meet the definition of an equity instrument is remeasured at fair value at each reporting date and subsequent changes in the fair value of the deferred consideration are in profit or loss.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604002109171": { "value": "\n (vi) Derecognition derecognizes The Group a financial asset when the contractual rights to the future cash flows in relation to the financial asset expire or when the financial asset has been transferred and the transfer meets the criteria for derecognition in accordance with IFRS 9. de Financial liabilities are when the obligation specified in the relevant contract is discharged, cancelled or expires.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604002138244": { "value": "\n (f) Revenue recognition Revenue from contracts with customers is when control of goods or services is transferred to the customers at an amount that reflects the consideration to which the Group expects to be entitled in exchange for those goods or services, excluding those amounts collected on behalf of third parties. Revenue excludes value added tax or other sales taxes and is after deduction of any trade discounts. Depending on the terms of the contract and the laws that apply to the contract, control of the goods or service may be transferred over time or at a point in time. Control of the goods or service is transferred over time if the Group\u2019s performance: provides all of the benefits received and consumed simultaneously by the customer; \u2022 creates or enhances an asset that the customer controls as the Group performs; or \u2022 does not create an asset with an alternative use to the Group, and the Group has an enforceable right to payment for performance completed to date. Revenue comprises the provision of fund administration services, regulatory and compliance services and also business process outsourcing services. Fund administration services represent fund onboarding, registrar and transfer agency and NAV calculation, and preparation of financial statements; regulatory and compliance and business process outsourcing include services of AML, directorship, board support, FATCA, CRS and other tax reporting. The majority of these services\u2014such as ongoing fund administration activities, continuous regulatory support, and integrated outsourcing\u2014are over time, typically on a monthly basis, as they involve continuous performance obligations with benefits consumed simultaneously by clients. If control of the goods or services transfers over time, revenue is over the period of the contract by reference to the progress towards complete satisfaction of that performance obligation; for instance, certain services are activities performed to fulfil AFS\u2019s continuous integrated fund administrative service, where the benefits consumed by the client are substantially the same for each monthly service (i.e., 12 distinct instances of admin service provision), with corresponding revenue monthly. However, certain services\u2014such as the delivery of completed financial statements or specific regulatory reporting (e.g., tax-related reports)\u2014are at a point in time when the discrete deliverable is transferred to the customer.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604002215679": { "value": "\n (g) Income taxes \n \n Income taxes for the year comprise current tax and deferred tax.\n Current tax is based on the profit or loss from ordinary activities adjusted for items that are non-assessable or disallowable for income tax purposes and is calculated using tax rates that have been enacted or substantively enacted at the end of the reporting year. \n \n Deferred tax is in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the corresponding amounts used for tax purposes. Except for assets and recognized liabilities that affect neither accounting nor taxable profits, deferred tax liabilities are for all taxable recognized temporary differences. Deferred tax assets are to the extent that it is probable that taxable profits will .utilisedbe available against which deductible temporary differences can be . Deferred tax is measured at the tax realized rates appropriate to the expected manner in which the carrying amount of the asset or liability is or settled and that have been enacted or substantively enacted at the end of reporting period. recognized Deferred tax liabilities are for taxable temporary differences arising on investments in subsidiaries, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future.\n recognized recognized Income taxes are in profit or loss except when they relate to items in other comprehensive recognized income in which case the taxes are also in other comprehensive income or when they relate to items recognized recognized directly in equity in which case the taxes are also directly in equity.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604002251196": { "value": "\n Income taxes for the year comprise current tax and deferred tax.\n \n Deferred tax is in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the corresponding amounts used for tax purposes. Except for assets and recognized liabilities that affect neither accounting nor taxable profits, deferred tax liabilities are for all taxable recognized temporary differences. Deferred tax assets are to the extent that it is probable that taxable profits will .utilisedbe available against which deductible temporary differences can be . Deferred tax is measured at the tax realized rates appropriate to the expected manner in which the carrying amount of the asset or liability is or settled and that have been enacted or substantively enacted at the end of reporting period. recognized Deferred tax liabilities are for taxable temporary differences arising on investments in subsidiaries, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604002346322": { "value": "\n (h) Foreign currency Transactions entered into by group entities in currencies other than the currency of the primary economic environment in which it/they operate(s) (the \u201cfunctional currency\u201d) are recorded at the rates ruling when the transactions occur. Foreign currency monetary assets and liabilities are translated at the rates ruling at the end of the reporting year. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the date when the fair value was determined. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated. Exchange differences arising on the settlement of monetary items, and on the translation of monetary items, are recognized in profit or loss in the year in which they arise. Exchange differences arising on the retranslation of nonmonetary items carried at fair value are included in profit or loss for the period except for differences arising on recognized the retranslation of non-monetary items in respect of which gains and losses are in other recognized comprehensive income, in which case, the exchange differences are also in other comprehensive income. On consolidation, income and expense items of foreign operations are translated into the presentation currency of the Group (i.e. United States dollars) at the average exchange rates for the year, unless exchange rates fluctuate significantly during the period, in which case, the rates approximating to those ruling when the transactions took place are used. All assets and liabilities of foreign operations are translated at the rate ruling recognized at the end of the reporting year. Exchange differences arising, if any, are in other comprehensive income and accumulated in equity as foreign exchange reserve (attributed to non-controlling interests as appropriate).\n \n Exchange differences recognized in profit or loss of group entities\u2019 separate financial statements on the translationof long-term monetary items forming part of the Group\u2019s net investment in the foreign operation concerned are reclassified to other comprehensive income and accumulated in equity as foreign exchange reserve. On disposal of a foreign operation, the cumulative exchange differences recognized in the foreign exchange reserve relating to that operation up to the date of disposal are reclassified to profit or loss as part of the profit or loss on disposal.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604002423217": { "value": "\n (i) Impairment of other assets At the end of each reporting year, the Group reviews the carrying amounts of the following assets to determine whether there is any indication that those assets have suffered an impairment loss or an impairment loss recognized previously that no longer exists or may have decreased: \u2022 tangible assets and intangible assets; If the recoverable amount (i.e. the greater of the fair value less costs to sell and value in use) of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable recognized amount. An impairment loss is as an expense immediately. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, to the extent that the increased carrying amount does not exceed the recognized carrying amount that would have been determined had no impairment loss been for the asset recognized previously. A reversal of an impairment loss is as income immediately.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604005137437": { "value": "\n (j) Share capital In accordance with IAS 32, expenses incurred specifically for issuing shares, such as underwriting fees, are deducted from equity. Conversely, expenses associated with listing on the stock market, such as listing fees, or recognized those not directly linked to issuing new shares, are as expenses in the income statement when they are incurred. For costs that pertain to both share issuance and listing, such as legal fees, they are allocated between these two functions in a reasonable and consistent manner.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604005259250": { "value": "\n (k) Distributable reserve recognised It represents certain net earnings of prior years according to the carve-out principles of the HFI included in the listing prospectus, at the time when the Group was previously not yet formed as a separate standalone legal entity or group of entities.\n ", "dimensions": { "concept": "amif:DescriptionOfAccountingPolicyForDistributableReserveTextBlock", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604005334557": { "value": "\n 4. KEY ACCOUNTING ESTIMATES In the application of the Group\u2019s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates recognized are in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. Key sources of estimation uncertainty In addition to information disclosed elsewhere in this financial information, other key sources of estimation uncertainty that have a significant risk of resulting a material adjustment to the carrying amounts of assets and liabilities within next financial year are as follows: \n \n (i) Impairment of financial assets measured at amortised cost amortised Management estimates the amount of loss allowance for ECL on financial assets that are measured at cost based on the credit risk of the respective financial asset. The loss allowance amount is measured as the difference between the asset\u2019s carrying amount and the present value of estimated future cash flows after taking into consideration of expected future credit loss of the respective financial asset. The assessment of the credit risk of the respective financial as set involves high degree of estimation and uncertainty. When the actual future cash flows are different from expected, a material impairment loss or a material reversal of impairment loss may arise, accordingly.\n (ii) Merger reserve These consolidated financial statements have involved the recognition and measurement of merger reserves arising from business combinations under common control in both financial years ended 31 December 2024 and 31 December 2023, since the Company was inserted in May 2023 into the Group as the listing company for the AFS business. The measurement of merger reserves is subject to estimations due to the complexity and judgment involved in determining the value of net assets received via the receipt of shares in certain subsidiaries transferred to the .utilises Company. Management exercises professional judgment and appropriate valuation methodologies to determine the initial recognition and measurement of merger reserves. For details, please see the accounting policy described in Note 3c.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604005409532": { "value": "\n (i) Impairment of financial assets measured at amortised cost amortised Management estimates the amount of loss allowance for ECL on financial assets that are measured at cost based on the credit risk of the respective financial asset. The loss allowance amount is measured as the difference between the asset\u2019s carrying amount and the present value of estimated future cash flows after taking into consideration of expected future credit loss of the respective financial asset. The assessment of the credit risk of the respective financial as set involves high degree of estimation and uncertainty. When the actual future cash flows are different from expected, a material impairment loss or a material reversal of impairment loss may arise, accordingly.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604005433970": { "value": "\n 5. SEGMENTAL REPORTING The Group\u2019s decision makers, consisting of the chief executive officer, chief operating officer, the chief financial officer and managers for corporate planning, examine the Group\u2019s performance from a fund service provider\u2019s perspective and have identified three reportable segments of its business under IFRS 8. The reportable segments are identified as fund administration, business process outsourcing and regulatory and compliance. Management primarily uses a measure of net earnings by services to assess the performance of the reportable segments. The customer base is primarily institutional clients, including private equity funds, family offices and hedge funds. No individual client in Fund Administration and Governance and Compliance represents more than 2% of revenue in the year ended 31 December 2025 (31 December 2024: same).\n \n Business Process Outsourcing segment includes a contribution of US$1.4m (2024: US$0.9mfrom a single 2025external client for the year ended 31 December .This external revenue alongside revenue from Amicorp Group (See Note 21), reflects a more concentrated revenue profile in this segment. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 Revenue Direct staff cost Other direct costs Gross profit
$ '000 $ '000 $ '000 $ '000
Fund Administration 7,913 (3,407) (453) 4,053
Business Process Outsourcing 7,101 (1,863) - 5,238
Governance and Compliance 1,867 (637) - 1,230
Total 16,881 (5,907) (453) 10,521
Indirect staff costs (3,834)
Other operating expenses (4,849)
Other gains and income 64
Net finance income 213
Profit before income tax 2,115
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2024 Revenue Direct staff cost Other direct costs Gross profit
$ '000 $ '000 $ '000 $ '000
Fund Administration 7,901 (3,290) (531) 4,080
Business Process Outsourcing 6,084 (1,296) - 4,788
Governance and Compliance 1,631 (662) - 969
Total 15,616 (5,248) (531) 9,837
Indirect staff costs (3,819)
Other operating expenses (5,198)
Other gains and income 181
Net finance income 52
Profit before income tax 1,053
\n Geographical information The amount of its revenue from external customers broken down by geographical region of contracting entities in the Group is shown in the table below. Geographical revenue \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
$ '000 $ '000
LatAm 2,371 2,366
Europe 5,260 3,984
MEAI \u00b9 9,250 9,266
Total 16,881 15,616
\n \u00b9 MEAI refers to geographical region of Middle East, Asia and India. Geographical assets and liabilities The total assets and liabilities by geographical region are shown as below: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 LatAm Europe MEAI \u00b9 Consolidation elimination Total
$ '000 $ '000 $ '000 $ '000 $ '000
Total assets 2,586 5,687 8,131 (5,223) 11,181
Total liabilities 1,887 (4,079) 5,223 1,688 4,719
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2024 LatAm Europe MEAI \u00b9 Consolidation elimination Total
$ '000 $ '000 $ '000 $ '000 $ '000
Total assets 2,829 7,162 3,982 (6,063) 7,910
Total liabilities 567 1,097 1,436 131 3,231
\n \u00b9 MEAI refers to geographical region of Middle East, Asia and India\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604005530258": { "value": "\n \n 6. OTHER OPERATING EXPENSES \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
$ '000 $ '000
Business development expenses (including travelling expenses) 398 584
Statutory fee expenses 73 71
Other overhead expenses 1,276 861
Total other operating expenses 1,747 1,516
Recognition of doubtful debt provision\u00b9 246 219
Bad debt recognised\u00b9 41 151
Provision for impairment of other receivables - 150
Net impairment loss on financial assets 287 520
2,034 2,036
\n \u00b9 Recognition of doubtful debt provision represents the estimation and adjustment of a provision for potential uncollectible debts, and bad debt recognised is the specific amount of accounts receivable deemed uncollectible and is hence written off as an expense. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604005603001": { "value": "\n 6. OTHER OPERATING EXPENSES \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
$ '000 $ '000
Business development expenses (including travelling expenses) 398 584
Statutory fee expenses 73 71
Other overhead expenses 1,276 861
Total other operating expenses 1,747 1,516
Recognition of doubtful debt provision\u00b9 246 219
Bad debt recognised\u00b9 41 151
Provision for impairment of other receivables - 150
Net impairment loss on financial assets 287 520
2,034 2,036
\n \u00b9 Recognition of doubtful debt provision represents the estimation and adjustment of a provision for potential uncollectible debts, and bad debt recognised is the specific amount of accounts receivable deemed uncollectible and is hence written off as an expense. \n \n \n 7. PAYROLL AND REMUNERATION COSTS \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
$ '000 $ '000
Employee costs (including directors) comprise:
Wages and salaries 8,049 8,183
Social security costs 537 534
Contributions on defined contribution retirement plans 39 21
Other employment benefits 1,116 329
9,741 9,067
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
'000 '000
Average monthly number of employees (including Executive Directors) by function
Sales staff 7 15
Operational staff including production 165 201
172 216
\n \n \n \n 8. PROFESSIONAL FEES 496kThe total professional fees include the group audit fee of US$, and such audit services align with the statutory and listing requirements in the UK and other relevant jurisdictions where the Group operates.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604020029242": { "value": "\n 7. PAYROLL AND REMUNERATION COSTS \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
$ '000 $ '000
Employee costs (including directors) comprise:
Wages and salaries 8,049 8,183
Social security costs 537 534
Contributions on defined contribution retirement plans 39 21
Other employment benefits 1,116 329
9,741 9,067
\n \n 17. ACCRUED PAYROLL AND EMPLOYEE BENEFITS \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
$ '000 $ '000
Accruals for wages and social securities 219 515
Wage tax accruals 504 191
Long term services accruals 35 37
Leave accruals 80 75
838 818
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604005749914": { "value": "\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
'000 '000
Average monthly number of employees (including Executive Directors) by function
Sales staff 7 15
Operational staff including production 165 201
172 216
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604020132074": { "value": "\n 8. PROFESSIONAL FEES 496kThe total professional fees include the group audit fee of US$, and such audit services align with the statutory and listing requirements in the UK and other relevant jurisdictions where the Group operates.\n \n \n 18. FEES FOR COMPANY\u2019S AUDITORS AND ITS ASSOCIATES \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
$ '000 $ '000
Fees payable to the Company\u2019s auditor and its associates:
Audit of the company and consolidated financial statements 310 433
Audit of the company\u2019s subsidiaries 186 126
Total audit services 496 559
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604005851243": { "value": "\n 9. TAX (a) Income tax expense \n \n This note provides an analysis of the Group\u2019s current income tax and deferred tax. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
$ '000 $ '000
Current income tax
Current tax on profits for the year 491 294
Deferred income tax
Deferred tax expense for the year (Note 9d) 91 59
Total income tax expenses 582 353
\n recognized In the respective financial years, tax expense or income in other comprehensive income amounted to nil, in addition to the income tax expenses above charged to profit or loss. Also, there was no significant uncertain tax position or tax-related contingency identified in the Group. Reconciliation of income tax expense to prima facie tax payable. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
$ '000 $ '000
Profit before income tax expense 2,115 1,053
Current tax charge at the UK average rate of 25.00% (2024: 25.00%) 529 263
Effects of material amounts that are not taxable/deductible in calculating income tax: \u00b9
Recognition/ (use of) brought forward losses unrecognized 80 (24)
Non-deductible expenses 28 22
Non-taxable or deductible items from foreign sources (366) (590)
Losses not recognized 729 1,137
Difference in overseas tax rates\u00b2 (418) (455)
Income tax expenses 582 353
\n \u00b9 The financial impact of standard non-deductible items, such as depreciation and interest expenses, is considered insignificant in the Group, and hence are excluded from the reconciliation. \u00b2 Income tax on overseas profits has been calculated on the estimated assessable profit for the years at the respective tax rates prevailing in the countries in which the Group operates. Cyprus corporate tax has been provided at the rate of 12.5% (2024: 12.5%) on the estimated assessable profits of the Group\u2019s operations in Cyprus. Malta corporate tax has been provided at the rate of 35% (2024: 35%) on the estimated assessable profits of the Group\u2019s operations in Malta. Luxembourg corporate tax has been provided at the rate of 23.87% (2024: 24.94%) on the estimated assessable profits of the Group\u2019s operations in Luxembourg.\n \n India corporate tax has been provided at the rate of 25% (2024: 25%) on the estimated assessable profits of the Group\u2019s operations in India. 25% is the statutory rate of corporate income tax in India in this period although a higher effective tax rate can apply to profit in this jurisdiction owing to the application of surtaxes. Hong Kong corporate tax has been provided at the rate of 16.5% (2024: 16.5%) on the estimated assessable profits of the Group\u2019s operations in Hong Kong. Singapore corporate tax has been provided at the rate of 17% (2024: 17%) on the estimated assessable profits of the Group\u2019s operations in Singapore. Chile corporate tax has been provided at the rate of 27% (2024: 27%) on the estimated assessable profits of the Group\u2019s operations in Chile. Curacao corporate tax has been provided at the rate of 3% (2024: 3%) on the estimated assessable profits of the Group\u2019s operations in Curacao. Philippines corporate tax has been provided at the rate of 25% (2024: 25%) on the estimated assessable profits of the Group\u2019s operations in the Philippines. The UK\u2019s corporate tax has been provided at the rate of 25% (2024: 25%) on the estimated assessable profits of the Group\u2019s operations in the United Kingdom. \n \n b) Income tax receivable \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
$ '000 $ '000
Current income tax receivable 352 -
352 -
\n c) Income tax payable \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
$ '000 $ '000
Current income tax payable 603 387
603 387
\n \n \n (d) Deferred tax assets \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Balances as at 1 January 213 298
Deferred tax expense recognized (222) (59)
Tax loss recognition 131 -
Foreign exchange difference 12 (26)
Balances as at 31 December 134 213
\n recognized The deferred tax assets are for the carry forward of unused tax losses and unused tax credits to the extent that it is probable that future taxable profit will be available against which the unused tax losses and utilised. unused tax credits can be (e) Unused tax losses\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Accumulated unused tax losses for which no deferred tax asset has been recognized 11,830 8,077
Potential tax benefits at effective tax rates in respective years2,998 2,085
\n The unused tax losses are seen in some entities within the Group, for which no deferred tax asset has been recognized on the prudency basis, given the unpredictability of profit streams and future economic benefits; unrecognized .utilised unrecognized tax losses of US$284k were in 2025 (2024: US$71k), and remaining tax losses can be carried forward indefinitely for future use.\n (f) OECD reforms and developments On 8 October 2021, 136 countries reached an agreement for a two-pillar approach to international tax reform (\u2018the OECD agreement\u2019). Amongst other things, Pillar One proposes a reallocation of a proportion of tax to market jurisdictions, while Pillar Two seeks to apply a global minimum effective tax rate of 15%. Whilst the Group is below the size thresholds for these proposals to apply, the OECD agreement is likely to see changes in corporate tax rates in a number of countries in the next few years. The impact of changes in corporate tax rates on the measurement of tax assets and liabilities depends on the nature and timing of the legislative changes in each country, which will become known and certain in the near future.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604010418946": { "value": "\n This note provides an analysis of the Group\u2019s current income tax and deferred tax. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
$ '000 $ '000
Current income tax
Current tax on profits for the year 491 294
Deferred income tax
Deferred tax expense for the year (Note 9d) 91 59
Total income tax expenses 582 353
\n \n (d) Deferred tax assets \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Balances as at 1 January 213 298
Deferred tax expense recognized (222) (59)
Tax loss recognition 131 -
Foreign exchange difference 12 (26)
Balances as at 31 December 134 213
\n recognized The deferred tax assets are for the carry forward of unused tax losses and unused tax credits to the extent that it is probable that future taxable profit will be available against which the unused tax losses and utilised. unused tax credits can be (e) Unused tax losses\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Accumulated unused tax losses for which no deferred tax asset has been recognized 11,830 8,077
Potential tax benefits at effective tax rates in respective years2,998 2,085
\n The unused tax losses are seen in some entities within the Group, for which no deferred tax asset has been recognized on the prudency basis, given the unpredictability of profit streams and future economic benefits; unrecognized .utilised unrecognized tax losses of US$284k were in 2025 (2024: US$71k), and remaining tax losses can be carried forward indefinitely for future use.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604010056708": { "value": "\n b) Income tax receivable \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
$ '000 $ '000
Current income tax receivable 352 -
352 -
\n c) Income tax payable \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
$ '000 $ '000
Current income tax payable 603 387
603 387
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604010608216": { "value": "\n \n 10. PROPERTY, PLANT AND EQUIPMENT \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Machinery and equipment Furniture and fixtures Leasehold improvement Motor vehicles Total
$ '000 $ '000 $ '000 $ '000 $ '000
Cost
At 1 January 2025 281 26 306 44 657
Additions 12 1 1 - 14
Written off/disposals -
Exchange differences (16) 5 (2) - (13)
At 31 December 2025 277 32 305 44 658
Cost
At 1 January 2024 257 61 316 44 678
Additions 27 4 - - 31
Written off/disposals (1) (38) - - (39)
Exchange differences (2) (1) (10) - (13)
At 31 December 2024 281 26 306 44 657
Accumulated depreciation -
At 1 January 2025 217 22 242 44 525
Charge for the year 27 2 46 - 75
Written off/disposals - - - -
Exchange differences (16) 5 (3) - (14)
At 31 December 2025 228 29 285 44 586
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Accumulated depreciation -
At 1 January 2024 188 59 189 44 480
Charge for the year 31 1 60 - 92
Written off/disposals (1) (38) - - (39)
Exchange differences (1) - (7) - (8)
At 31 December 2024 217 22 242 44 525
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Net Book value Machinery and equipment Furniture and fixtures Leasehold improvement Motor vehicles Total
At 31 December 2025 49 3 20 - 72
At 31 December 2024 64 4 - 64 132
\n There were no tangible assets pledged as security by the Group in the years ended 31 December 2025 and 2024.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260605010957540": { "value": "\n 10. PROPERTY, PLANT AND EQUIPMENT \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Machinery and equipment Furniture and fixtures Leasehold improvement Motor vehicles Total
$ '000 $ '000 $ '000 $ '000 $ '000
Cost
At 1 January 2025 281 26 306 44 657
Additions 12 1 1 - 14
Written off/disposals -
Exchange differences (16) 5 (2) - (13)
At 31 December 2025 277 32 305 44 658
Cost
At 1 January 2024 257 61 316 44 678
Additions 27 4 - - 31
Written off/disposals (1) (38) - - (39)
Exchange differences (2) (1) (10) - (13)
At 31 December 2024 281 26 306 44 657
Accumulated depreciation -
At 1 January 2025 217 22 242 44 525
Charge for the year 27 2 46 - 75
Written off/disposals - - - -
Exchange differences (16) 5 (3) - (14)
At 31 December 2025 228 29 285 44 586
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Accumulated depreciation -
At 1 January 2024 188 59 189 44 480
Charge for the year 31 1 60 - 92
Written off/disposals (1) (38) - - (39)
Exchange differences (1) - (7) - (8)
At 31 December 2024 217 22 242 44 525
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Net Book value Machinery and equipment Furniture and fixtures Leasehold improvement Motor vehicles Total
At 31 December 2025 49 3 20 - 72
At 31 December 2024 64 4 - 64 132
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604010654906": { "value": "\n 11. TRADE RECEIVABLES \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Trade receivables 4,473 3,232
Less: allowance for doubtful debts (695) (426)
3,778 2,806
\n The Group allows a credit period of 30 days upon the services rendered to customers. Due to the short-term nature of the current trade receivables, their carrying amounts are considered to be the same as their fair value. Information about the Group\u2019s exposure to credit risk and foreign currency risk can be found in note 23. At 31 December, the ageing analysis of the trade receivables based on invoice date is as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Up to 3 months 3,006 2,431
3 to 6 months 549 284
6 to 12 months 551 285
Over 1 year 367 232
4,473 3,232
\n Also, the following is an ageing analysis of trade receivables past due but not impaired at 31 December: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Up to 3 months 527 878
3 to 6 months 235 109
6 to 12 months 500 24
Over 1 year 172 30
1,434 1,041
\n \n \n The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. In measuring the expected credit losses, receivables are grouped based on their shared credit risk characteristics and numbers of days past due. The expected credit losses on these trade receivables are estimated using a provision rate based on the Group\u2019s historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions and an assessment of both the current and the forecast direction of conditions as at the reporting dates, including time value of money where appropriate. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2025 Up to 3 months 3 to 6 months 6 to 12 months Over 1 year Total
$ '000 $ '000 $ '000 $ '000 $ '000
Expected credit loss rate 2.3% 32.8% 44.5% 54.5% 15.5%
Gross trade receivables 3,006 549 551 367 4,473
Loss allowance 70 180 245 200 695
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2024 Up to 3 months 3 to 6 months 6 to 12 months Over 1 year Total
$ '000 $ '000 $ '000 $ '000 $ '000
Expected credit loss rate 3.0% 11.6% 55.1% 70.3% 13.2%
Gross trade receivables 2,431 284 285 232 3,232
Loss allowance 73 33 157 163 426
\n \n \n \n 12. OTHER RECEIVABLES, DEPOSITS AND PREPAYMENTS \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Deposits 33 67
Accrued income 641 42
Prepayments and other receivables 1,438 382
Withholding tax receivables - 102
VAT receivables 232 398
2,344 991
\n Accrued income includes invoices not yet issued as at year end of US$ 603,439. There are no amounts carried forward from the prior year.\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604010848896": { "value": "\n The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. In measuring the expected credit losses, receivables are grouped based on their shared credit risk characteristics and numbers of days past due. The expected credit losses on these trade receivables are estimated using a provision rate based on the Group\u2019s historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions and an assessment of both the current and the forecast direction of conditions as at the reporting dates, including time value of money where appropriate. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2025 Up to 3 months 3 to 6 months 6 to 12 months Over 1 year Total
$ '000 $ '000 $ '000 $ '000 $ '000
Expected credit loss rate 2.3% 32.8% 44.5% 54.5% 15.5%
Gross trade receivables 3,006 549 551 367 4,473
Loss allowance 70 180 245 200 695
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 December 2024 Up to 3 months 3 to 6 months 6 to 12 months Over 1 year Total
$ '000 $ '000 $ '000 $ '000 $ '000
Expected credit loss rate 3.0% 11.6% 55.1% 70.3% 13.2%
Gross trade receivables 2,431 284 285 232 3,232
Loss allowance 73 33 157 163 426
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604010944722": { "value": "\n \n 12. OTHER RECEIVABLES, DEPOSITS AND PREPAYMENTS \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Deposits 33 67
Accrued income 641 42
Prepayments and other receivables 1,438 382
Withholding tax receivables - 102
VAT receivables 232 398
2,344 991
\n Accrued income includes invoices not yet issued as at year end of US$ 603,439. There are no amounts carried forward from the prior year.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604051244409": { "value": "\n 12. OTHER RECEIVABLES, DEPOSITS AND PREPAYMENTS \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Deposits 33 67
Accrued income 641 42
Prepayments and other receivables 1,438 382
Withholding tax receivables - 102
VAT receivables 232 398
2,344 991
\n Accrued income includes invoices not yet issued as at year end of US$ 603,439. There are no amounts carried forward from the prior year.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604011007934": { "value": "\n 13. CASH AND CASH EQUIVALENTS \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Cash and cash equivalents 3,706 3,205
\n Cash and cash equivalents are denominated in the following currencies: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
United States dollar 2,410 2,055
Chilean Peso 790 561
INR 46 319
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Euro 79 220
Others 381 50
3,706 3,205
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604015117314": { "value": "\n 14. TRADE PAYABLES \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Trade payables 925 395
\n Trade payables represent payables to service providers. The credit period granted by service providers is normally 30 days. The Group has financial risk management policies in place to ensure that all payables are settled within the credit time frame. Details are set out in note 23. \n \n \n 15. OTHER PAYABLES AND ACCRUALS \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Current
Other payables and accruals 797 426
Fees billed in advance 1,072 78
VAT payables 69 36
Group audit fee accruals 153 378
Witholding tax payable 21 -
Payment in advance from customers - 58
2,112 976
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604015435579": { "value": "\n \n 15. OTHER PAYABLES AND ACCRUALS \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Current
Other payables and accruals 797 426
Fees billed in advance 1,072 78
VAT payables 69 36
Group audit fee accruals 153 378
Witholding tax payable 21 -
Payment in advance from customers - 58
2,112 976
\n \n \n \n 17. ACCRUED PAYROLL AND EMPLOYEE BENEFITS \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
$ '000 $ '000
Accruals for wages and social securities 219 515
Wage tax accruals 504 191
Long term services accruals 35 37
Leave accruals 80 75
838 818
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604051324182": { "value": "\n 15. OTHER PAYABLES AND ACCRUALS \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Current
Other payables and accruals 797 426
Fees billed in advance 1,072 78
VAT payables 69 36
Group audit fee accruals 153 378
Witholding tax payable 21 -
Payment in advance from customers - 58
2,112 976
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604015615464": { "value": "\n 16. LEASES This note provides information for leases where Group is a lessee within the scope of IFRS 16. In mid-November 2024, the lease for the Group\u2019s India office was terminated in preparation for a new workplace in the same city the following year, and hence its corresponding right of use assets and lease liabilities were derecognized. The Group does not have options to purchase certain offices for a nominal amount at the end of the lease term. Also, these leases do not contain variable lease payments throughout the lease terms. The total cash outflow for leases amount to US$261k in financial year ended 31 December 2025 (US$316k in 2024). \n \n (i) Right of use assets\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Office premise Office premise
2025 2024
$ '000 $ '000
Cost
At 1 January 961 1,189
Additions 18 71
Disposals - (283)
Exchange differences (7) (16)
At 31 December 972 961
Accumulated depreciation
At 1 January 550 464
Depreciation for the year 218 275
Disposals - (191)
Exchange differences (6) 2
At 31 December 762 550
Net carrying balance as at 31 December 210 411
\n (ii) Lease liabilities \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Office premise Office premise
2025 2024
$ '000 $ '000
Cost
At 1 January 462 790
Additions 18 70
Interest expense 23 49
Lease payments (261) (316)
Disposals - (119)
Foreign exchange (1) (12)
At 31 December 241 462
\n Discounted lease payments are due as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
$ '000 $ '000
Within one year 147 246
In between one and two years 68 153
In between two and five years 26 63
241 462
\n Undiscounted lease payments are due as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
$ '000 $ '000
Within one year 158 267
In between one and two years 66 164
In between two and five years 39 73
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2025 2024
$ '000 $ '000
Subtotal 263 504
Less: Future finance charges (22) (42)
Lease liabilities 241 462
Disclosed as:
Current 147 246
Non-current 94 216
\n (iii) Short term leases Short-term leases are leases with a lease term of 12 months or less without a purchase option. Under IFRS 16, these leases are not included in right of use assets or lease liabilities, and such lease expenses are recognized in profit and loss when incurred; these short- term leases are immaterial to the Group in the financial year ended 31 December 2025 (2024: same).\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604015832705": { "value": "\n \n (i) Right of use assets\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Office premise Office premise
2025 2024
$ '000 $ '000
Cost
At 1 January 961 1,189
Additions 18 71
Disposals - (283)
Exchange differences (7) (16)
At 31 December 972 961
Accumulated depreciation
At 1 January 550 464
Depreciation for the year 218 275
Disposals - (191)
Exchange differences (6) 2
At 31 December 762 550
Net carrying balance as at 31 December 210 411
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604021855410": { "value": "\n 18. FEES FOR COMPANY\u2019S AUDITORS AND ITS ASSOCIATES \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Year ended 31 December 2025 2024
$ '000 $ '000
Fees payable to the Company\u2019s auditor and its associates:
Audit of the company and consolidated financial statements 310 433
Audit of the company\u2019s subsidiaries 186 126
Total audit services 496 559
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604020215563": { "value": "\n 19. SHARE CAPITAL On 3 March 2023, the Company was established with an initial capital of GBP 50,000, which was divided into 5,000,000 ordinary shares valued at GBP 0.01 per share. Subsequently, on 4 April 2023, the share capital was converted to US dollars at a rate of US$0.0124 per share, resulting in a total of US$62,000. On 23 May 2023, this existing share capital was further divided into 62,000,000 ordinary shares, each valued at US$0.001, while maintaining the total share capital at US$62,000. Moreover, additional allotments of 51,500,000 and 6,468,000 shares at US$0.001 each were made on 23 May 2023, and 8 June 2023, respectively, bringing the total number of shares to 119,968,000, with a total value of US$119,968. As disclosed in Note 20, the Company issued 718,562 additional ordinary shares of US$0.001 each as a bonus issue to shareholders resulting in a increase in the total value of share capital to US$120,686.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604020246451": { "value": "\n 20. DIVIDENDS \n \n There was no dividend declared during the current financial year ended 31 December 2025. recognizes The Board the value of dividends to shareholders but in order to preserve cash for on-going growth, the Company intends to return value by way of a bonus issue to shareholders (the \u2018Bonus Issue\u2019). The Bonus Issue of 718,562 ordinary shares of US$0.001 each in the capital of the Company (in aggregate) valued at approximately US$1.2 million based on the share price of US$1.67, being the closing share price of the Company on 24 September 2025. Shareholders on the register on 24 September 2025 received the shares pursuant to the Bonus Issue.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604020345251": { "value": "\n 21. RELATED PARTIES TRANSACTIONS (a) Transactions with Amicorp Group The following transactions were carried out with related parties who are members of Amicorp Group. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Revenue 2,466 4,342
Rental and remuneration expenses 1,758 1,033
Interest income derived from term deposits 66 76
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Amounts due from / (to) related parties 452 (193)
Bank balances with Amicorp Bank and Trust 37 10
Term deposits with Amicorp Bank and Trust 1,627 1,846
\n The expected credit loss assessment does not have a material impact on the carrying amount of the amounts recognizeddue from related companies, and no bad debt allowance associated with these balances was . All related party balance with Amicorp Group are shown net as this reflects the substance of the respective agreements which management will formalise in the coming year. (b) Transactions with related parties other than Amicorp Group There has been no related party other than Amicorp Group that the Group enters into transactions with, related to fund administrative business, throughout the current financial year (prior year: same). The Group\u2019s transactions are conducted on an arm\u2019s length basis. \n \n (c) Transactions with key management personnel, remuneration and other compensation recognized Executive members of the board (Executive Directors) are as being key management personnel who are those persons having authority and responsibility for planning, directing and controlling the activities of the Group, directly or indirectly. The summary of compensation of key management personnel is as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Salaries and short-term benefits 837 857
\n \n \n \n Information on the remuneration of both the Executive Directors and Non-Executive Directors (including their respective interests in shares of the Company) is given in the remuneration report of this annual report. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604020501089": { "value": "\n (c) Transactions with key management personnel, remuneration and other compensation recognized Executive members of the board (Executive Directors) are as being key management personnel who are those persons having authority and responsibility for planning, directing and controlling the activities of the Group, directly or indirectly. The summary of compensation of key management personnel is as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Salaries and short-term benefits 837 857
\n \n Information on the remuneration of both the Executive Directors and Non-Executive Directors (including their respective interests in shares of the Company) is given in the remuneration report of this annual report. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604021145795": { "value": "\n \n 22. CAPITAL RISK MANAGEMENT The Group\u2019s objectives on managing capital are to finance its operations with its owned capital and to safeguard the Group\u2019s ability to continue as a going concern in order to provide returns for major stakeholders. The Group monitors the sufficiency of capital based on the positions of cash, net current assets and also total net assets. Lease liabilities are not considered as debts for capital risk management given that corresponding right of use recognized assets are at inception for the equivalent amounts. There have been no external debts in both financial years ended 31 December 2024 and 31 December 2025, and the mentioned financial positions remain positive at a healthy level.\n \n ", "dimensions": { "concept": "amif:DisclosureOfCapitalRiskManagementTextBlock", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604051421726": { "value": "\n 22. CAPITAL RISK MANAGEMENT The Group\u2019s objectives on managing capital are to finance its operations with its owned capital and to safeguard the Group\u2019s ability to continue as a going concern in order to provide returns for major stakeholders. The Group monitors the sufficiency of capital based on the positions of cash, net current assets and also total net assets. Lease liabilities are not considered as debts for capital risk management given that corresponding right of use recognized assets are at inception for the equivalent amounts. There have been no external debts in both financial years ended 31 December 2024 and 31 December 2025, and the mentioned financial positions remain positive at a healthy level.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604021229354": { "value": "\n 23. FINANCIAL RISK MANAGEMENT The Group\u2019s major financial instruments include trade receivables, other receivables, deposit and prepayments, amounts due from related companies, cash and cash equivalent, and trade payables which are disclosed in respective notes. The risks associated with these financial instruments include liquidity risk, foreign currency risk, credit risk and interest rate risk. The policies on how to mitigate these risks are set out below. The management team manages and monitors these exposures to ensure appropriate measures are implemented on a timely and effective manner. \n \n (a) Liquidity risk Individual operating entities within the Group are responsible for their own cash management, including the uses of cash surpluses, to cover expected cash demands, subject to approval by management when involved amounts exceeds certain predetermined levels of authority. The Group\u2019s policy is to regularly monitor its liquidity requirements and its compliance with lending covenants, to ensure that it maintains sufficient reserves of cash to meet its liquidity requirements in the short and longer term. The following tables show the remaining contractual maturities at the end of the reporting period of the Group\u2019s non-derivative financial liabilities, based on undiscounted cash flows (including interest payments computed using contractual rates or, if floating, based on rates current at the reporting date) and the earliest date the Group can be required to pay. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Within 1 year or on demand 2-5 years Total undiscounted cash flows Carrying amount
$ '000 $ '000 $ '000 $ '000
At 31 December
Trade payables 925 - 925 925
Accrued payroll and employee benefits 838 - 838 838
Other provisions and payables 1,040 - 1,040 1,040
Lease liabilities 158 105 263 241
2,961 105 3,066 3,044
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Within 1 year or on demand 2-5 years Total undiscounted cash flows Carrying amount
$ '000 $ '000 $ '000 $ '000
At 31 December 2024
Trade payables 395 - 395 395
Accrued payroll and employee benefits 627 - 627 627
Other provisions and payables 804 - 804 804
Lease liabilities 267 237 504 462
2,093 237 2,330 2,288
\n \n \n (b) Market risk Foreign currency risk The Group operates internationally and is exposed to foreign exchange risk arising from its ongoing transactions and the financial assets and liabilities denominated in foreign currencies, arising primarily from transactions and financial assets and liabilities denominated in currencies other than the functional currencies of its entities. Translation exposures with a functional currency different from Group\u2019s presentation currency are excluded from the assessment of foreign currency risks in accordance with IFRS 7 \u2013 Financial Instruments: Disclosures. In countries where the Group operates, except for Hong Kong, income and expenditure are transacted primarily in the respective functional currencies, resulting in limited transactional foreign exchange risk. In Hong Kong, income is predominantly in US$ whilst the expenditure is in HK$. Given the HK$ has been pegged to the US$ at a fixed rate of approximately 7.8 since 1983, foreign currency risk in this jurisdiction is negligible. During the year ended 31 December 2025, the Group recognised a foreign exchange gain of US$273k (2024: loss 239kof US$) in the consolidated income statement, primarily from the retranslation of USD-denominated intercompany payables in certain subsidiaries with functional currencies that strengthened against the US dollar. This loss that is recognised per IAS 21 for monetary items expected to be settled is immaterial, given its intercompany nature, to the Group\u2019s overall financial performance and does not indicate significant ongoing transactional foreign exchange risk. The Group monitors currency exposures and applies operational measures, minimize such as matching income and expenditure currencies where feasible, to such risks without using derivative financial instruments. Overall, the Group\u2019s exposure to significant transactional foreign currency risk remains limited, with no material impact expected on future financial performance. Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. Management considers the interest rate risk as insignificant to the Group since there has been no interest bearing borrowings, significant interest income or tangible assets with fair values substantially subject to interest rates. Price risk The Group\u2019s exposure to price risk arises from its investment measured at fair value through profit or loss (FVTPL). Given the value of this investment for US$88k as at 31 December 2025 (prior year: US$83k) and its limited exposure to market price volatility, management considers price risk to be insignificant to the Group\u2019s financial position and performance. No specific hedging strategies are employed for price risk, as the risk is not material.\n \n \n \n (c) Credit risk The Group\u2019s credit risk is primarily attributable to its trade and other receivables, and cash and cash equivalents. Management has a credit policy in place and the exposures to these credit risks are monitored on an ongoing basis. Management of credit risk involves a number of considerations, such as the financial profile of the counterparty, and specific terms and duration of the contractual agreement, and for cash and cash equivalents, the credit quality of financial institutions and their stable financial profiles. Customer credit risk is managed subject to the Group\u2019s established policy, procedures and control relating to analysed customer credit risk management. The requirement for impairment is at each reporting date on an individual basis for customers. The Group evaluates the concentration of risk with respect to trade and other receivables and contract assets as low, as its customer base consists of a large number of individual customers who operate in several jurisdictions, industries and largely independent markets. The Group measures loss allowances for trade and other receivables at an amount equal to lifetime ECLs, which is calculated using a provision matrix. As the Group\u2019s historical credit loss experience does not indicate significantly different loss patterns for different customer segments, the loss allowance based on past due status is not further distinguished between the Group\u2019s different customer bases. The Group does not have any significant credit risk exposure to any individual client or counterparty. amortised In respect of financial assets at cost composed of other receivables and amounts due from related companies, the directors are of the opinion that the credit risk is low because these companies have high credit recognized quality and no recent history of default payment, and the loss allowance during the year was therefore limited to 12 months ECLs. Trade receivables, as detailed in Note 11, are assessed using the simplified approach under IFRS 9. The maximum exposure to credit risk is represented by the carrying amount of each financial asset at the end of reporting period. For transactions with open accounts, funds which equal to a certain percentage of the gross purchase amounts are deposited with the Group by debtors in advance before the execution of those transactions. For transactions with letters of credit, transferrable letters of credit will be arranged to creditors to remove counterparty default risk.\n \n \n (d) Financial instruments amortised The carrying values of financial instruments held at cost approximate their fair values. As these instruments are not measured at fair value, a fair value hierarchy disclosure is not required. Financial assets include an investment, trade receivables, other receivables and deposits (excluding VAT receivables and prepayments), amounts due from related companies and cash and cash equivalents; financial liabilities are trade payables, accrued payroll and employee benefits, other provisions and payables, lease liabilities and also deferred consideration payable. These financial assets and financial liabilities, except for an investment measured at FVTPL, are all measured at amortised costs, approximate to their carrying values.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604021344573": { "value": "\n (a) Liquidity risk Individual operating entities within the Group are responsible for their own cash management, including the uses of cash surpluses, to cover expected cash demands, subject to approval by management when involved amounts exceeds certain predetermined levels of authority. The Group\u2019s policy is to regularly monitor its liquidity requirements and its compliance with lending covenants, to ensure that it maintains sufficient reserves of cash to meet its liquidity requirements in the short and longer term. The following tables show the remaining contractual maturities at the end of the reporting period of the Group\u2019s non-derivative financial liabilities, based on undiscounted cash flows (including interest payments computed using contractual rates or, if floating, based on rates current at the reporting date) and the earliest date the Group can be required to pay. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Within 1 year or on demand 2-5 years Total undiscounted cash flows Carrying amount
$ '000 $ '000 $ '000 $ '000
At 31 December
Trade payables 925 - 925 925
Accrued payroll and employee benefits 838 - 838 838
Other provisions and payables 1,040 - 1,040 1,040
Lease liabilities 158 105 263 241
2,961 105 3,066 3,044
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Within 1 year or on demand 2-5 years Total undiscounted cash flows Carrying amount
$ '000 $ '000 $ '000 $ '000
At 31 December 2024
Trade payables 395 - 395 395
Accrued payroll and employee benefits 627 - 627 627
Other provisions and payables 804 - 804 804
Lease liabilities 267 237 504 462
2,093 237 2,330 2,288
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604021430131": { "value": "\n (b) Market risk Foreign currency risk The Group operates internationally and is exposed to foreign exchange risk arising from its ongoing transactions and the financial assets and liabilities denominated in foreign currencies, arising primarily from transactions and financial assets and liabilities denominated in currencies other than the functional currencies of its entities. Translation exposures with a functional currency different from Group\u2019s presentation currency are excluded from the assessment of foreign currency risks in accordance with IFRS 7 \u2013 Financial Instruments: Disclosures. In countries where the Group operates, except for Hong Kong, income and expenditure are transacted primarily in the respective functional currencies, resulting in limited transactional foreign exchange risk. In Hong Kong, income is predominantly in US$ whilst the expenditure is in HK$. Given the HK$ has been pegged to the US$ at a fixed rate of approximately 7.8 since 1983, foreign currency risk in this jurisdiction is negligible. During the year ended 31 December 2025, the Group recognised a foreign exchange gain of US$273k (2024: loss 239kof US$) in the consolidated income statement, primarily from the retranslation of USD-denominated intercompany payables in certain subsidiaries with functional currencies that strengthened against the US dollar. This loss that is recognised per IAS 21 for monetary items expected to be settled is immaterial, given its intercompany nature, to the Group\u2019s overall financial performance and does not indicate significant ongoing transactional foreign exchange risk. The Group monitors currency exposures and applies operational measures, minimize such as matching income and expenditure currencies where feasible, to such risks without using derivative financial instruments. Overall, the Group\u2019s exposure to significant transactional foreign currency risk remains limited, with no material impact expected on future financial performance. Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. Management considers the interest rate risk as insignificant to the Group since there has been no interest bearing borrowings, significant interest income or tangible assets with fair values substantially subject to interest rates. Price risk The Group\u2019s exposure to price risk arises from its investment measured at fair value through profit or loss (FVTPL). Given the value of this investment for US$88k as at 31 December 2025 (prior year: US$83k) and its limited exposure to market price volatility, management considers price risk to be insignificant to the Group\u2019s financial position and performance. No specific hedging strategies are employed for price risk, as the risk is not material.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604021516780": { "value": "\n (c) Credit risk The Group\u2019s credit risk is primarily attributable to its trade and other receivables, and cash and cash equivalents. Management has a credit policy in place and the exposures to these credit risks are monitored on an ongoing basis. Management of credit risk involves a number of considerations, such as the financial profile of the counterparty, and specific terms and duration of the contractual agreement, and for cash and cash equivalents, the credit quality of financial institutions and their stable financial profiles. Customer credit risk is managed subject to the Group\u2019s established policy, procedures and control relating to analysed customer credit risk management. The requirement for impairment is at each reporting date on an individual basis for customers. The Group evaluates the concentration of risk with respect to trade and other receivables and contract assets as low, as its customer base consists of a large number of individual customers who operate in several jurisdictions, industries and largely independent markets. The Group measures loss allowances for trade and other receivables at an amount equal to lifetime ECLs, which is calculated using a provision matrix. As the Group\u2019s historical credit loss experience does not indicate significantly different loss patterns for different customer segments, the loss allowance based on past due status is not further distinguished between the Group\u2019s different customer bases. The Group does not have any significant credit risk exposure to any individual client or counterparty. amortised In respect of financial assets at cost composed of other receivables and amounts due from related companies, the directors are of the opinion that the credit risk is low because these companies have high credit recognized quality and no recent history of default payment, and the loss allowance during the year was therefore limited to 12 months ECLs. Trade receivables, as detailed in Note 11, are assessed using the simplified approach under IFRS 9. The maximum exposure to credit risk is represented by the carrying amount of each financial asset at the end of reporting period. For transactions with open accounts, funds which equal to a certain percentage of the gross purchase amounts are deposited with the Group by debtors in advance before the execution of those transactions. For transactions with letters of credit, transferrable letters of credit will be arranged to creditors to remove counterparty default risk.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604021609486": { "value": "\n (d) Financial instruments amortised The carrying values of financial instruments held at cost approximate their fair values. As these instruments are not measured at fair value, a fair value hierarchy disclosure is not required. Financial assets include an investment, trade receivables, other receivables and deposits (excluding VAT receivables and prepayments), amounts due from related companies and cash and cash equivalents; financial liabilities are trade payables, accrued payroll and employee benefits, other provisions and payables, lease liabilities and also deferred consideration payable. These financial assets and financial liabilities, except for an investment measured at FVTPL, are all measured at amortised costs, approximate to their carrying values.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604021644029": { "value": "\n \n 24. COMMITMENTS The Group rents various offices to conduct its business, which the Group has no control over, and hence these leases are not within the scope of IFRS 16 Leases. Such rental expenses incurred were charged to the income statement on a straight-line basis over the relevant lease periods. recognized For leases within scope of IFRS 16, lease liabilities are (Note 16) to reflect the discounted committed future rental payments. Also, the portfolio of short-term leases to which the Group is committed at the end of the reporting periods are not dissimilar to that which the details of short-term lease expense disclosed on Note 16 relate to. Therefore, these two types of leases are excluded from this commitments disclosure. The table below presents a maturity analysis of lease payments showing the undiscounted lease payments to be made on an annual basis: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Minimum lease payments for non-cancellable leases:
Within one year 158 449
Later than one year but not later than five years 66 -
Later than 5 years 39 -
263 449
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604021713062": { "value": "\n 24. COMMITMENTS The Group rents various offices to conduct its business, which the Group has no control over, and hence these leases are not within the scope of IFRS 16 Leases. Such rental expenses incurred were charged to the income statement on a straight-line basis over the relevant lease periods. recognized For leases within scope of IFRS 16, lease liabilities are (Note 16) to reflect the discounted committed future rental payments. Also, the portfolio of short-term leases to which the Group is committed at the end of the reporting periods are not dissimilar to that which the details of short-term lease expense disclosed on Note 16 relate to. Therefore, these two types of leases are excluded from this commitments disclosure. The table below presents a maturity analysis of lease payments showing the undiscounted lease payments to be made on an annual basis: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
$ '000 $ '000
Minimum lease payments for non-cancellable leases:
Within one year 158 449
Later than one year but not later than five years 66 -
Later than 5 years 39 -
263 449
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604021747472": { "value": "\n 25. EARNINGS PER SHARE Basic earnings per share (EPS) is calculated based on the profit or loss for the financial year divided by the weighted average number of ordinary shares during the same financial year. Diluted EPS is calculated by adjusting the weighted average number of common shares to include the potentially dilutive effect of additional ordinary shares. There have been no dilutive shares during the financial year ended 31 December 2025 (2024: same), and therefore the weighted average number of ordinary shares are the same for the calculations of both Basic EPS and Diluted EPS. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 December 2025 2024
Net profit in US$ 1,533,000 700,000
Weighted average number of ordinary shares (basic & diluted) 120,160,929 119,968,000
Basic EPS in USD cent 1.28 0.58
Diluted EPS in USD cent 1.28 0.58
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Fxbrl_20260604021809389": { "value": "\n 26. EVENTS OCCURRING AFTER THE REPORTING PERIOD There have been no material subsequent events as of the report date.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:21380028AUYWGMYXQA57", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "FN20260604102908173": { "value": "The purchase price of the common control acquisition that took place in the prior year was finalised during FY2025", "dimensions": { "concept": "xbrl:note", "noteId": "FN20260604102908173", "language": "en" } } } }