v3.26.1
Shareholders’ equity (Tables)
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Schedule of issuance of shares upon conversion of notes and settlement of debts

The following tables summarize the issuance of shares upon conversion of notes and settlement of debts discussed above:

 

  

Settlement

Agreement

  

Settlement

Agreement

2

  

Tan 2023

Note

  

Chen

Settlement

Agreement

   Total 
Restricted Ordinary shares issued for settlements   23,910    14,455    35,000    28,922    102,287 
Share price as of settlement date  $28.80   $28.80    28.80   $29.40      
Fair value of settlement shares  $688,608   $416,304    1,008,000   $850,306   $2,963,218 
Debt settled on May 16, 2023  $(478,200)  $(289,100)   (700,000)  $(850,306)  $(2,317,606)
Loss on Debt Settlements  $210,408   $127,204    308,000   $-   $645,612 
 

The following tables summarize the issuance of shares upon conversion of notes and settlement of debts discussed above:

 

  

Executive
Settlement

Agreement

  

8iEPL

Settlement

Agreement

   Total 
Restricted Ordinary shares issued for settlements   14,769    35,000    49,769 
Share price as of settlement date  $25.50    38.20      
Fair value of settlement shares  $376,587    1,337,000   $1,713,587 
Debt settled on May 16, 2023  $(376,587)   (889,000)  $(1,265,587)
Loss on Debt Settlements  $-    448,000   $448,000 
 
Schedule of warrant activities

The summary of warrants activity is as follows:

 

  

Warrants

Outstanding

  

Ordinary

Shares Issuable

  

Weighted

Average

Exercise

Price

  

Average

Remaining

Contractual

Life

 
December 31, 2022   8,917,250    222,931   $230.00    4.88 
Granted   -    -    -    - 
Forfeited   -    -    -    - 
Exercised   -    -    -    - 
December 31, 2023   8,917,250    222,931   $230.00    3.88 
Granted   -    -    -    - 
Forfeited   -    -    -    - 
Exercised   -    -    -    - 
December 31, 2024   8,917,250    222,931   $230.00    2.88 
Granted   -    -    -    - 
Forfeited   -    -    -    - 
Exercised   -    -    -    - 
December 31, 2025   8,917,250    222,931   $230.00    1.88 
Schedule of earnout shares for triggering event

The fair value of the Earnout Shares for Triggering Event 1 and 2 was estimated using the following assumptions:

  

Closing date  November 17, 2022 
Share price of the Company as of closing date  $5.21 
Average daily return rate   0.02%
Daily volatility for Triggering Event 1   4.74%
Daily volatility for Triggering Event 2   4.30%
      
Risk-free rate for Triggering Event 1   4.75%
Risk-free rate for Triggering Event 2   4.49%
      
Grant Price for Trigging Event 1  $15.0 
Grant Price for Trigging Event 2  $20.0