v3.26.1
Fair Value Measurement – Financial Instruments - Schedule of Carrying Value and Fair Value of Level III Financial Assets and Liabilities (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($)
Mar. 31, 2026
Dec. 31, 2025
Carrying Value [Member]    
Financial Assets    
Account receivables, net [1] $ 7,265,911 $ 8,566,654
Lease receivables [2] 2,073,401 1,410,589
Other non-current financial assets [3] 241,367 248,027
Total 9,580,679 10,225,270
Financial Liabilities    
Lease liabilities [3] 2,086,534 2,337,697
Total 2,086,534 2,337,697
Fair Value [Member]    
Financial Assets    
Account receivables, net [1] 7,265,911 8,566,654
Lease receivables [2] 2,073,401 1,410,589
Other non-current financial assets [3] 241,367 248,027
Total 9,580,679 10,225,270
Financial Liabilities    
Lease liabilities [3] 2,086,534 2,337,697
Total $ 2,086,534 $ 2,337,697
[1] Account receivable net of allowance represents the long-term debtors of the company in relation to the sales made during the year. The Company has presented the receivable balances account after reducing the significant financing component included using the discount rate of 10%.
[2] Lease receivables arising from sales-type leases are measured which is based on a discounted cash flow methodology that incorporates significant unobservable inputs, including assumptions related to discount rate, expected timing of cash flows etc. (Refer Note 5).
[3] Other non-current assets include security deposits and long-term fixed deposits with banks. Company has calculated the fair value of security deposit at present value of future receipt using discount rate of 7% and fair value of long-term fixed deposit with banks are carried at cost which is approximate to the fair value.