Gorilla Technology (GRRR) 20-F28 Apr 232022 FY Annual report (foreign)Financial data

Company Profile

Document And Entity Information

Document And Entity Information	12 Months Ended
Document And Entity Information	Dec. 31, 2022 shares
Document Information Line Items
Entity Registrant Name	GORILLA TECHNOLOGY GROUP INC.
Trading Symbol	GRRR
Document Type	20-F
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	68,542,842
Amendment Flag	false
Entity Central Index Key	0001903145
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-41448
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	Meridien House 42 Upper Berkeley Street
Entity Address, Address Line Two	Marble Arch
Entity Address, City or Town	London
Entity Address, Country	GB
Entity Address, Postal Zip Code	5QJ
Title of 12(b) Security	Ordinary Shares
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Document Accounting Standard	International Financial Reporting Standards
Auditor Firm ID	1345
Auditor Name	PricewaterhouseCoopers, Taiwan
Auditor Location	Taipei, Taiwan
Business Contact
Document Information Line Items
Entity Address, Address Line One	Meridien House 42 Upper Berkeley Street
Entity Address, Address Line Two	Marble Arch
Entity Address, City or Town	London
Entity Address, Country	GB
Entity Address, Postal Zip Code	5QJ
Contact Personnel Name	Daphne Huang
City Area Code	+44
Local Phone Number	2039880574
Contact Personnel Email Address	dhuang@gorilla-technology.com

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 22,996,377	$ 9,944,748
Financial assets at fair value through profit or loss - current	1,073,229
Financial assets at amortized cost - current	6,871,187	9,008,499
Contract assets	725,441	1,639,893
Accounts receivable	14,041,611	34,821,818
Inventories	68,629	152,227
Prepayments - current	1,266,442	231,531
Other receivables	648,617	19,930
Other current assets	61,803	5,971
Total current assets	47,753,336	55,824,617
Non-current assets
Financial assets at amortized cost - non-current		50,578
Property, plant and equipment	16,132,567	34,395,070
Right-of-use assets	16,675	123,375
Intangible assets	56,342	3,419,469
Deferred income tax assets	29,905	410,203
Prepayments - non-current	612,982
Other non-current assets	659,071	707,391
Total non-current assets	17,507,542	39,106,086
Total assets	65,260,878	94,930,703
Current liabilities
Short-term borrowings	13,492,935	22,968,092
Contract liabilities	58,475	20,194
Notes payable	602	668
Accounts payable	6,674,528	8,060,501
Other payables	3,620,998	4,532,628
Provisions - current	88,469	152,778
Lease liabilities - current	16,981	54,588
Warrant liabilities	2,042,410
Long-term borrowings, current portion	2,108,896	2,077,634
Other current liabilities, others	152,373	129,356
Total current liabilities	28,256,667	37,996,439
Non-current liabilities
Long-term borrowings	8,251,788	10,751,630
Provisions - non-current	61,057	105,542
Deferred income tax liabilities	148,183	78,402
Lease liabilities - non-current		69,587
Total non-current liabilities	8,461,028	11,005,161
Total liabilities	36,717,695	49,001,600
Share capital
Ordinary share	7,136	6,191,100
Preference share		5,844,892
Advance receipts for share capital		33,720
Capital surplus
Capital surplus	154,730,389	41,301,738
Retained earnings
Accumulated deficit	(96,984,380)	(9,454,565)
Other equity interest
Financial statements translation differences of foreign operations	370,178	2,042,218
Treasury shares	(29,580,140)	(30,000)
Equity attributable to owners of the parent	28,543,183	45,929,103
Total equity	28,543,183	45,929,103
Significant contingent liabilities and unrecognized contract commitments
Total liabilities and equity	$ 65,260,878	$ 94,930,703

Statements of Comprehensive Los

Statements of Comprehensive Loss - USD ($)	12 Months Ended
Statements of Comprehensive Loss - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue	$ 22,408,808	$ 42,242,863	$ 45,412,589
Cost of revenue	(14,071,902)	(26,468,662)	(26,857,201)
Gross profit	8,336,906	15,774,201	18,555,388
Operating expenses
Selling and marketing expenses	(3,644,316)	(4,961,639)	(5,331,150)
General and administrative expenses	(9,191,505)	(3,430,230)	(2,932,144)
Share listing expenses	(70,104,989)
Research and development expenses	(14,110,408)	(15,053,175)	(14,342,826)
Expected credit losses		(404,210)
Other income	983,932	43,819	59,198
Other gains (losses) – net	1,222,885	(127,025)	(1,702,379)
Total operating expenses	(94,844,401)	(23,932,460)	(24,249,301)
Operating loss	(86,507,495)	(8,158,259)	(5,693,913)
Non-operating income and expenses
Interest income	235,912	37,869	159,275
Finance costs	(835,273)	(666,349)	(461,118)
Total non-operating income and expenses	(599,361)	(628,480)	(301,843)
Loss before income tax	(87,106,856)	(8,786,739)	(5,995,756)
Income tax (expense) benefit	(430,368)	238,445	74,903
Loss for the year	(87,537,224)	(8,548,294)	(5,920,853)
Components of other comprehensive income that may not be reclassified to profit or loss
Remeasurement of defined benefit plans	7,409	13,087	(7,589)
Components of other comprehensive (loss) income that may be reclassified to profit or loss
Exchange differences on translation of foreign operations	(1,672,040)	453,007	778,758
Other comprehensive (loss) income for the year, net of tax	(1,664,631)	466,094	771,169
Total comprehensive loss for the year	$ (89,201,855)	$ (8,082,200)	$ (5,149,684)
Loss per share
Basic loss per share (in Dollars per share)	$ (1.78)	$ (0.29)	$ (0.2)
Diluted loss per share (in Dollars per share)	$ (1.78)	$ (0.29)	$ (0.2)

Statements of Changes In Equity

Statements of Changes In Equity - USD ($)	Share capital - ordinary share	Share capital - preference share	Advance receipts for share capital	Additional paid in capital in excess of par value of ordinary share	Additional paid in capital-treasury share transactions	Employee share options	Additional paid in capital in excess of par value of preference share	Accumulated deficit	Financial statements translation differences of foreign operations	Treasury shares	Total
Balance at Dec. 31, 2019	$ 6,099,525	$ 5,844,892		$ 142,966	$ 935,731	$ 978,828	$ 38,603,627	$ 5,009,084	$ 810,453	$ (30,000)	$ 58,395,106
Loss for the year								(5,920,853)			(5,920,853)
Other comprehensive income (loss)								(7,589)	778,758		771,169
Total comprehensive loss for the year								(5,928,442)	778,758		(5,149,684)
Exercise of share options	53,775			79,678		(21,449)					112,004
Employee share option plans						142,416					142,416
Balance at Dec. 31, 2020	6,153,300	5,844,892		222,644	935,731	1,099,795	38,603,627	(919,358)	1,589,211	(30,000)	53,499,842
Loss for the year								(8,548,294)			(8,548,294)
Other comprehensive income (loss)								13,087	453,007		466,094
Total comprehensive loss for the year								(8,535,207)	453,007		(8,082,200)
Exercise of share options	37,800		33,720	138,590		(74,590)					135,520
Expiration of share options				125,530		(125,530)
Employee share option plans						375,941					375,941
Balance at Dec. 31, 2021	6,191,100	5,844,892	33,720	486,764	935,731	1,275,616	38,603,627	(9,454,565)	2,042,218	(30,000)	45,929,103
Loss for the year								(87,537,224)			(87,537,224)
Other comprehensive income (loss)								7,409	(1,672,040)		(1,664,631)
Total comprehensive loss for the year								(87,529,815)	(1,672,040)		(89,201,855)
Issuance of ordinary shares	6,000		(33,720)	26,470							(1,250)
Expiration of share options				179,392		(179,392)
Employee share option plans						346,122					346,122
Conversion of preference shares to ordinary shares	6,627,412	(5,813,247)		37,789,462			$ (38,603,627)
Capital recapitalization	(12,812,331)			12,812,331
Capital reorganization	949			101,268,486	(937,376)						100,332,059
Cancellation of ordinary shares	(6,000)			(4,600)							(10,600)
Cancellation of treasury shares		$ (31,645)			$ 1,645					30,000
Exercise of warrants	6			729,738							729,744
Purchase of treasury shares										(29,580,140)	(29,580,140)
Balance at Dec. 31, 2022	$ 7,136			$ 153,288,043		$ 1,442,346		$ (96,984,380)	$ 370,178	$ (29,580,140)	$ 28,543,183

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
Statements of Cash Flows - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Loss before tax	$ (87,106,856)	$ (8,786,739)	$ (5,995,756)
Adjustments to reconcile profit (loss)
Expected credit losses		404,210
Depreciation expenses	5,938,167	6,385,999	5,307,581
Amortization expenses	1,687,618	2,361,009	2,897,975
Loss (gain) on disposal of property, plant and equipment	70,698	(459)	856
Impairment loss			1,238,548
Loss on lease modification	48,488
Share listing expenses	70,104,989
Share option expenses	346,122	375,941	142,416
Interest expense	835,273	666,349	461,118
Interest income	(235,912)	(37,869)	(159,275)
Gains on reversal of accounts and other payables	(960,564)		(25,523)
Loss on disposal of subsidiaries	69,335		124,441
Gains on financial assets and liabilities at fair value through profit or loss	(405,008)
Changes in operating assets
Contract assets	914,452	(158,970)	(972,189)
Notes receivable			3,074,266
Accounts receivable	3,580,932	(1,579,304)	(5,060,026)
Inventories	83,598	(62,449)	68,568
Prepayments	(1,245,559)	344,354	(108,164)
Other receivables	(628,687)	(187,708)	79,218
Other current assets	(55,832)		(21,840)
Other non-current assets	55,361	(30,235)	(18,657)
Changes in operating liabilities
Contract liabilities	38,281	20,194
Notes payable	(66)	(35,835)	(5,850,712)
Accounts payable	(1,378,916)	1,371,017	3,102,523
Other payables	9,129	1,163,036	31,344
Provisions	(108,794)	837	103,850
Other current liabilities	23,017	28,566	(64,222)
Cash (outflow) inflow generated from operations	(8,320,734)	2,241,944	(1,643,660)
Interest received	235,912	37,869	159,275
Interest paid	(686,841)	(655,673)	(461,118)
Tax paid	(2,174)	(1,167)
Net cash flows (used in) from operating activities	(8,773,837)	1,622,973	(1,945,503)
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of financial assets at fair value through profit or loss	(1,105,540)
Acquisition of property, plant and equipment	(2,935,249)	(7,496,271)	(4,121,887)
Proceeds from disposal of property, plant and equipment		459	6,180
Acquisition of intangible assets	(73,093)	(899,005)	(1,404,192)
Disposal in financial assets at amortized cost	2,187,890	135,937	26,483
Investment in financial assets at amortized cost		(1,579,329)	(2,245,333)
Decrease (increase) in guarantee deposits	368	(72,142)	5,087
Net cash flows used in investing activities	(1,925,624)	(9,910,351)	(7,733,662)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short-term borrowings	12,492,935	5,000,000	3,508,961
Repayments of short-term borrowings	(20,089,523)	(327,098)
Proceeds from long-term borrowings	3,447,526	6,146,341	1,184,469
Repayments of long-term borrowings	(4,899,022)	(4,933,134)	(900,682)
Principal repayment of lease liabilities	(90,549)	(33,864)	(29,716)
Exercise of share options		135,520	112,004
Payment of transaction cost	(292,416)
Proceeds from capital reorganization	32,324,004
Exercise of warrants	714,230
Net cash flows from financing activities	23,607,185	5,987,765	3,875,036
Effect of foreign exchange rate changes	143,905	91,105	324,900
Net increase (decrease) in cash and cash equivalents	13,051,629	(2,208,508)	(5,479,229)
Cash and cash equivalents at beginning of year	9,944,748	12,153,256	17,632,485
Cash and cash equivalents at end of year	$ 22,996,377	$ 9,944,748	$ 12,153,256

Corporate and group information

Corporate and group information	12 Months Ended
Corporate and group information	Dec. 31, 2022
Corporate and Group Information [Abstract]
Corporate and group information	1. Corporate and group information Gorilla Technology Group Inc. (the “Company”) was incorporated in the Cayman Islands in May 2001. The Company and its subsidiaries (collectively referred herein as the “Group”) are primarily engaged in providing information, software and data processing services. On July 14, 2022, with consummation of capital recapitalization as provided in Note 23, the Company’s shares and warrants commenced trading on The Nasdaq Capital Markets under the ticker symbols “GRRR” and “GRRRW”, respectively.

The authorization of the consol

The authorization of the consolidated financial statements	12 Months Ended
The authorization of the consolidated financial statements	Dec. 31, 2022
The authorization of the consolidated financial statements [Abstract]
The authorization of the consolidated financial statements	2. The authorization of the consolidated financial statements The accompanying consolidated financial statements were authorized for issuance by the Audit Committee on April 28, 2023.

Applications of new and revised

Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB	12 Months Ended
	Dec. 31, 2022
Application of New and Revised International Financial Reporting Standards Ifrs International Accounting Standards Ias International Financial Reporting Interpretations Committee Ifric Interpretations an [Abstract]
Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB	3. Application of new and revised International Financial Reporting Standards (“IFRS”), International Accounting Standards (“IAS”), International Financial Reporting Interpretations Committee (“IFRIC”) Interpretations and Standing Interpretations Committee (“SIC”) Interpretations issued by the International Accounting Standards Board (“IASB”), (collectively, “IFRSs”) a) Amendments to IFRSs and the new interpretation that are mandatorily effective for the current year New Standards, Interpretations and Amendments Effective date issued by IASB Amendments to IFRS 3, ‘Reference to the conceptual framework’ January 1, 2022 Amendments to IAS 16, ‘Property, plant and equipment: proceeds before intended use’ January 1, 2022 Amendments to IAS 37, ‘Onerous contracts – cost of fulfilling a contract’ January 1, 2022 Annual improvements to IFRS Standards 2018 – 2020 January 1, 2022 The Group has adopted the above new standards, interpretations and amendments as of the effective date. Based on the Group’s assessment, the above standards and interpretations have no significant impact to the Group’s financial condition and financial performance. b) New standards, interpretations and amendments in issue but not yet effective New standards, interpretations and amendments in issue but not yet effective are as follows: New Standards, Interpretations and Amendments Effective date issued by IASB Amendments to IAS 1, ‘Disclosure of accounting policies’ January 1, 2023 Amendments to IAS 8, ‘Definition of accounting estimates’ January 1, 2023 Amendments to IAS 12, ‘Deferred tax related to assets and liabilities arising from a single transaction’ January 1, 2023 IFRS 17, ‘Insurance contracts’ January 1, 2023 Amendments to IFRS 17, ‘Insurance contracts’ January 1, 2023 Amendment to IFRS 17, ‘Initial application of IFRS 17 and IFRS 9 – comparative information’ January 1, 2023 Amendments to IFRS 16, ‘Lease liability in a sale and leaseback’ January 1, 2024 Amendments to IAS 1, ‘Classification of liabilities as current or noncurrent’ January 1, 2024 Amendments to IAS 1, ‘Non-current liabilities with covenants’ January 1, 2024 Amendments to IFRS 10 and IAS 28, ’Sale or contribution of assets between an investor and its associate or joint venture’ To be determined by Based on the Group’s assessment, the above standards and interpretations have no significant impact to the Group’s financial condition and financial performance.

Summary of significant accounti

Summary of significant accounting policies	12 Months Ended
Summary of significant accounting policies	Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract]
Summary of significant accounting policies	4. Summary of significant accounting policies The principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated. a) Statement of compliance The consolidated financial statements of the Group have been prepared in accordance with IFRSs that came into effective as issued by the IASB. b) The capital reorganization With consummation of the business combination with Global SPAC Partners Co. (“Global”) on July 13, 2022 (the “Closing Date”) as provided in Note 23, this transaction is accounted for as a capital reorganization. The business combination, which is not within the scope of IFRS 3 as Global does not meet the definition of a business in accordance with IFRS 3, is accounted for within the scope of IFRS 2. As such, the business combination is treated as the equivalent of the Company issuing shares at the closing of the business combination for the net assets of Global as of the Closing Date, accompanied by a capital recapitalization. The net assets of Global are stated at historical cost, with no goodwill or other intangible assets recorded. Any excess of the fair value of the Company’s shares issued considering a fair value of the Gorilla Ordinary Shares of $10.6 per share (price of Gorilla’s Ordinary Shares at the Closing Date) over the fair value of Global’s identifiable net assets acquired represents compensation for the service of a share exchange listing for its shares and is expensed as incurred (“share listing expense”) and further details of share listing expense is provided in Note 30. c) Basis of preparation (a) Except for the following items, the consolidated financial statements have been prepared under the historical cost convention: i) Defined benefit assets are recognized based on the net amount of pension fund assets less present value of defined benefit obligation. ii) Financial assets and liabilities at fair value through profit or loss. (b) The preparation of financial statements in conformity with IFRSs requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Group’s accounting policies. The areas 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 dd). (c) Certain amounts in the prior year financial statements have been reclassified to conform to the current year presentation. d) Basis of consolidation (a) Basis for preparation of consolidated financial statements: i) All subsidiaries are included in the Group’s consolidated financial statements. Subsidiaries are all entities controlled by the Group. The Group controls an entity when the Group is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Consolidation of subsidiaries begins from the date the Group obtains control of the subsidiaries and ceases when the Group loses control of the subsidiaries. ii) Inter-company transactions, balances and unrealized gains or losses on transactions between companies within the Group are eliminated. Accounting policies of subsidiaries have been adjusted where necessary to ensure consistency with the policies adopted by the Group. iii) When the Group loses control of a subsidiary, the Group remeasures any investment retained in the former subsidiary at its fair value. That fair value is regarded as the fair value on initial recognition of a financial asset or the cost on initial recognition of the associate or joint venture. Any difference between fair value and carrying amount is recognized in profit or loss. All amounts previously recognized in other comprehensive income in relation to the subsidiary are reclassified to profit or loss on the same basis as would be required if the related assets or liabilities were disposed of. That is, when the Group loses control of a subsidiary, all gains or losses previously recognized in other comprehensive income in relation to the subsidiary should be reclassified from equity to profit or loss, if such gains or losses would be reclassified to profit or loss when the related assets or liabilities are disposed of. (b) Subsidiaries included in the consolidated financial statements: Ownership (%) Name of Name of Main Business December 31, 2022 December 31, 2021 Note The Company Gorilla Science & Technology Holding, Inc. (Gorilla BVI) Information, software and data processing services 100 % 100 % The Company Gorilla Intelligence Technology Co. Ltd. (Gorilla Shanghai) Information, software and data processing services N/A 100 % Note 3 The Company ISSCore Technology, Inc. Information, software and data processing services 100 % 100 % The Company Telmedia Technology Limited (Telmedia) Information, software and data processing services 100 % 100 % The Company Gorilla Merger Sub, Inc. Investment holdings N/A 100 % Note 1 The Company Global SPAC Partners Co. (Global) Dormant corporation 100 % 0 % Note 1 The Company Gorilla Technology UK Limited (Gorilla UK) Information, software and data processing services 100 % 0 % Note 2 Gorilla Gorilla Technology Inc. (Gorilla Taiwan) Information, software and data processing services 100 % 100 % Telmedia NSGUARD Technology Inc. Information, software and data processing services 100 % 100 % Telmedia Gorilla Technology Japan Inc. Iinformation, software and data processing services 100 % 100 % Note1: Gorilla Merger Sub, Inc. was established in December 2021 for a designated purpose as an acquirer to complete the de-SPAC merger deal with Global. On the Closing Date, as contemplated by the business combination agreement, Gorilla Merger Sub, Inc. merged with and into Global, with Global surviving as a wholly-owned subsidiary of the Company. Information relating to business combination is provided in Note 23. Note 2: Gorilla UK was established in August 2022. Note 3: Gorilla Shanghai was dissolved in November 2022. (c) Subsidiaries not included in the consolidated financial statements: None. (d) Adjustments for subsidiaries with different balance sheet dates: None. (e) Significant restrictions: None. (f) Subsidiaries that have non-controlling interests that are material to the Group: None. e) Foreign currency translation Items included in the financial statements of each of the Group’s entities are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). The consolidated financial statements are presented in United States dollars, which is the Company’s functional and the Group’s presentation currency. (a) Foreign currency transactions and balances i) Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such transactions are recognized in profit or loss in the period in which they arise. ii) Monetary assets and liabilities denominated in foreign currencies at the period end are retranslated at the exchange rates prevailing at the balance sheet date. Exchange differences arising upon re-translation at the balance sheet date are recognized in profit or loss. iii) Non-monetary assets and liabilities denominated in foreign currencies that are not measures at fair value are translated using the historical exchange rates at the dates of the initial transactions. All foreign exchange gains and losses are presented in the statement of comprehensive loss within ‘other gains (losses) – net’. (b) Translation of foreign operations i) The operating results and financial position of all the group entities that have a functional currency different from the presentation currency are translated into the presentation currency as follows: ● Assets and liabilities for each balance sheet presented are translated at the closing exchange rate at the date of that balance sheet; ● Income and expenses for each statement of comprehensive loss are translated at average exchange rates of that period; and ● All resulting exchange differences are recognized in other comprehensive income. ii) When the foreign operation partially disposed of or sold is a subsidiary, cumulative exchange differences that were recorded in other comprehensive income are proportionately transferred to the non-controlling interest in this foreign operation. In addition, even when the Group retains partial interest in the former foreign subsidiary after losing control of the former foreign subsidiary, such transactions should be accounted for as disposal of all interest in the foreign operation. f) Classification of current and non-current items (a) Assets that meet one of the following criteria are classified as current assets; otherwise they are classified as non-current assets: i) Assets arising from operating activities that are expected to be realized, or are intended to be sold or consumed within the normal operating cycle; ii) Assets held mainly for trading purposes; iii) Assets that are expected to be realized within twelve months from the balance sheet date; and iv) Cash and cash equivalents, excluding restricted cash and cash equivalents. (b) Liabilities that meet one of the following criteria are classified as current liabilities; otherwise they are classified as non-current liabilities: i) Liabilities that are expected to be paid off within the normal operating cycle; ii) Liabilities arising mainly from trading activities; iii) Liabilities that are to be paid off within twelve months from the balance sheet date; and iv) Liabilities for which the repayment date cannot be extended unconditionally to more than twelve months after the balance sheet date. g) Cash equivalents Cash equivalents refer to short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Time deposits that meet the definition above and are held for the purpose of meeting short-term cash commitments in operations are classified as cash equivalents. h) Financial assets at fair value through profit or loss (a) Financial assets at fair value through profit or loss are financial assets that are not measured at amortized cost or fair value through other comprehensive income. (b) On a regular way purchase or sale basis, financial assets at fair value through profit or loss are recognized and derecognized using trade date accounting. (c) At initial recognition, the Group measures the financial assets at fair value and recognizes the transaction costs in profit or loss. The Group subsequently measures the financial assets at fair value, and recognizes the gain or loss in profit or loss. i) Financial assets at amortized cost (a) The Group classifies its financial assets as at amortized cost only if both of the following criteria are met: i) the asset is held within a business model whose objective is to collect the contractual cash flows, and ii) the contractual terms give rise to cash flows that are solely payments of principal and interest. (b) On a regular way purchase or sale basis, financial assets at amortized cost are recognized and derecognized using trade date accounting. (c) At initial recognition, the Group measures the financial assets at fair value plus transaction costs. Interest income from these financial assets is included in finance income using the effective interest method. A gain or loss is recognized in profit or loss when the asset is derecognized or impaired. (d) The Group’s time deposit which do not fall under cash equivalents are those with a short maturity period and are measured at initial investment amount as the effect of discounting is immaterial. j) Accounts receivable (a) Accounts receivable represent the Group’s contractual right to receive consideration in exchange for transferred goods or rendered services. (b) Non-interest bearing short-term accounts receivable are measured at the original invoice amount as the effect of discounting is immaterial. k) Impairment of financial assets For debt instruments measured at financial assets at amortized cost, at each reporting date, the Group recognizes the impairment provision for 12 months expected credit losses if there has not been a significant increase in credit risk since initial recognition or recognizes the impairment provision for the lifetime expected credit losses (ECLs) if such credit risk has increased since initial recognition after taking into consideration all reasonable and verifiable information that includes forecasts. On the other hand, for accounts receivable or contract assets that do not contain a significant financing component, the Group recognizes the impairment provision for lifetime ECLs. l) Derecognition of financial assets (a) The Group derecognizes a financial asset when the contractual rights to receive the cash flows from the financial asset have expired. (b) The Group derecognizes a financial asset when the contractual rights to receive cash flows of the financial asset have been transferred and the Group has transferred substantially all risks and rewards of ownership of the financial asset. m) Operating leases (lessor) Lease income from an operating lease (net of any incentives given to the lessee) is recognized in profit or loss on a straight-line basis over the lease term. n) Inventories Inventories are stated at the lower of cost and net realizable value. Cost is determined using the weighted-average method. The item by item approach is used in applying the lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and the estimated costs necessary to make the sale. o) Property, plant and equipment (a) Property, plant and equipment are initially recorded at cost. (b) Subsequent costs are included in the asset’s carrying amount or recognized 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 derecognized. All other repairs and maintenance are charged to profit or loss during the financial period in which they are incurred. (c) Land is not depreciated. Property, plant and equipment apply cost model and are depreciated using the straight-line method over their estimated useful lives. Each part of an item of property, plant, and equipment with a cost that is significant in relation to the total cost of the item must be depreciated separately. (d) The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each financial year-end. If expectations for the assets’ residual values and useful lives differ from previous estimates or the patterns of consumption of the assets’ future economic benefits embodied in the assets have changed significantly, any change is accounted for as a change in estimate under IAS 8, ‘Accounting Policies, Changes in Accounting Estimates and Errors’, from the date of the change. The estimated useful lives of property, plant and equipment are as follows: Buildings and structures 50 years Transportation equipment 5 years Office equipment 3~5 years Leasehold equipment 3~5 years Other equipment (Note) 5 years Note: Other equipment primarily includes big data platform for image analytics, data storage equipment and server equipment. p) Leasing arrangements (lessee)－right-of-use assets/ lease liabilities (a) Leases are recognized as a right-of-use asset and a corresponding lease liability at the date at which the leased asset is available for use by the Group. For short-term leases or leases of low-value assets, lease payments are recognized as an expense on a straight-line basis over the lease term. (b) Lease liabilities include the net present value of the remaining lease payments at the commencement date, discounted using the incremental borrowing interest rate. Lease payments are comprised of fixed payments, less any lease incentives receivable. The Group subsequently measures lease liabilities at amortized cost using the interest method and recognizes interest expense over the lease term. The lease liability is remeasured and the amount of remeasurement is recognized as an adjustment to the right-of-use asset when there are changes in the lease term or lease payments and such changes do not arise from contract modifications. (c) At the commencement date, the right-of-use asset is stated at cost comprising the amount of the initial measurement of lease liability. The right-of-use asset is measured subsequently using the cost model and is depreciated from the commencement date to the earlier of the end of the asset’s useful life or the end of the lease term. When the lease liability is remeasured, the amount of remeasurement is recognized as an adjustment to the right-of-use asset. (d) For lease modifications that decrease the scope of the lease, the lessee shall decrease the carrying amount of the right-of-use asset and remeasure the lease liability to reflect the partial or full termination of the lease, and recognize the difference in profit or loss. q) Intangible assets Computer software is stated at cost and amortized on a straight-line basis over its estimated useful life of 1 to 5 years. r) Impairment of non-financial assets The Group assesses at each balance sheet date the recoverable amounts of those assets where there is an indication that they are impaired. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell or value in use. The fair value less costs of disposal calculation is based on available data from binding sales transactions, conducted at arm’s length, for similar assets or observable market prices less incremental costs for disposing of the asset. The value in use calculation is based on a discounted cash flow (‘DCF’) model. The cash flows are derived from the budget for the next five years and do not include restructuring activities that the Group is not yet committed to or significant future investments that will enhance the asset’s performance of the cash generating unit being tested. The recoverable amount is sensitive to the discount rate used for the DCF model as well as the expected future cash-inflows and the growth rate used for the extrapolation purposes. When the circumstances or reasons for recognizing impairment loss for an asset in prior years no longer exist or diminish, the impairment loss is reversed. The increased carrying amount due to reversal should not be more than what the depreciated or amortized historical cost would have been if the impairment had not been recognized. There was no impairment of non-financial assets for the years ended December 31, 2022 and 2021. s) Loans Loans comprise long-term and short-term bank borrowings and other short-term loans. Loans are recognized initially at fair value, net of transaction costs incurred. Loans are subsequently stated at amortized cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognized in profit or loss over the period of the borrowings using the effective interest method. t) Notes and accounts payable (a) Accounts payable are liabilities for purchases of goods or services and notes payable are those resulting from operating and non-operating activities. (b) Non-interest bearing short-term notes and accounts payable are measured at the original invoice amount as the effect of discounting is immaterial. u) Derecognition of financial liabilities A financial liability is derecognized when the obligation under the liability specified in the contract is discharged, cancelled or expired. v) Provisions Assurance-type warranties are recognized when the Group has a present legal obligation as a result of past events, and it is probable that an outflow of economic resources will be required to settle the obligation and the amount of the obligation can be reliably estimated. Warranties are measured at the present value of the expenditures expected to be required to settle the obligation on the balance sheet date. w) Employee benefits (a) Short-term employee benefits Short-term employee benefits are recognized when the employee has rendered the service and are measured at undiscounted amount of benefits expected to be paid in exchange for that service. (b) Pensions i) Defined contribution plans Under defined contribution plans, contributions are recognized as pension expenses when they are due on an accrual basis. Prepaid contributions are recognized as an asset to the extent of a cash refund or a reduction in the future payments. ii) Defined benefit plans ● Net obligation under a defined benefit plan is defined as the present value of an amount of pension benefits that employees will receive on retirement for their services with the Group in current period or prior periods. The liability recognized in the balance sheet in respect of defined benefit pension plans is the present value of the defined benefit obligation at the balance sheet date less the fair value of plan assets. The net defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The rate used to discount is determined by using interest rates of government bonds (at the balance sheet date) of a currency and term consistent with the currency and term of the employment benefit obligations. ● Remeasurements arising on defined benefit plans are recognized in other comprehensive income in the period in which they arise and are recorded as retained earnings. (c) Employees’ compensation and directors’ remuneration Employees’ compensation and directors’ remuneration are recognized as expenses and liabilities, provided that such recognition is required under legal or constructive obligation and those amounts can be reliably estimated. Any difference between the resolved amounts and the subsequently actual distributed amounts is accounted for as changes in estimates. x) Employee share-based payment Under the equity-settled share-based payment arrangements, the employee services received are measured at the fair value of the equity instruments granted at the grant date, and are recognized as compensation cost over the vesting period, with a corresponding adjustment to equity. The fair value of the equity instruments granted shall reflect the impact of market vesting conditions and non-vesting conditions. Compensation cost is subject to adjustment based on the service conditions that are expected to be satisfied and the estimates of the number of equity instruments that are expected to vest under the non-market vesting conditions at each balance sheet date. Ultimately, the amount of compensation cost recognized is based on the number of equity instruments that eventually vest. Having recognized the goods or services received and a corresponding increase in equity, the Company shall make no subsequent adjustment to total equity after vesting date. However, this requirement does not preclude the Company from recognizing a transfer within equity. y) Income tax (a) The tax expense for the period comprises current and deferred tax. Tax is recognized in profit or loss. (b) The current income tax expense is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries where the Company and its subsidiaries operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in accordance with applicable tax regulations. It establishes provisions where appropriate based on the amounts expected to be paid to the tax authorities. (c) Deferred tax is recognized, using the balance sheet liability method, on temporary differences between the tax bases of assets and liabilities and their carrying amounts in the consolidated balance sheet. Deferred tax is provided on temporary differences arising from investments in subsidiaries, except where the timing of the reversal of the temporary difference is controlled by the Group and it is probable that the temporary difference will not be reversed in the foreseeable future. Deferred tax assets and liabilities are measured based on the tax rates and laws that are expected to apply when the assets and liabilities will be realized or settled. (d) Deferred tax assets are recognized only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized. At each balance sheet date, unrecognized and recognized deferred tax assets are reassessed. (e) Current income tax assets and liabilities are offset and the net amount reported in the balance sheet when there is a legally enforceable right to offset the recognized amounts and an intention to settle on a net basis or realize the asset and settle the liability simultaneously. Deferred tax assets and liabilities are offset on the balance sheet when the entity has the legally enforceable right to offset current tax assets against current tax liabilities and they are levied by the same taxation authority on either the same entity or different entities that intend to settle on a net basis or realize the asset and settle the liability simultaneously. (f) When the Company has a history of recent losses, the Company recognizes a deferred tax asset arising from unused tax losses only to the extent that the Company has sufficient taxable temporary differences or there is convincing other evidence that sufficient taxable profit will be available against which the unused tax losses can be utilized by the Company. z) Share capital (a) Ordinary shares are classified as equity. The classification of preference shares is determined according to the special rights attached to preference shares based on the substance of the contract and the definition of financial liabilities and equity instruments. Incremental costs directly attributable to the issue of new shares or share options are shown in equity as a deduction from the proceeds. (b) Where the Company repurchases the Company’s equity share capital that has been issued, the consideration paid, including any directly attributable incremental costs (net of income taxes) is deducted from equity attributable to the Company’s equity holders. Where such shares are subsequently reissued, the difference between their book value and any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the Company’s equity holders. aa) Revenue recognition The Group generates revenue from offering hardware and software products as well as professional services to its customers. Sales of hardware consists of single performance obligation. Sales of software consists of both single or multiple performance obligations and transaction price of which is allocated to each performance obligation on a relative stand-alone selling price basis. Major types of sales of services offered are system integration service and maintenance service. The Group only offers one contract when a customer purchases more than one offering at or near the same time. Such contract including more than one offering is only made in relation to system integration service. For system integration service, services promised in the contract are highly dependent on and highly interrelated with each other and is not separately identifiable from other promises in the contract. Therefore, all goods and services in the contract are exclusively accounted for as a single performance obligation. For maintenance service project, the inputs of labor hours and resources are expended evenly throughout the performance period. Therefore, the Group recognizes revenue on a straight-line basis. (a) Sales of goods-hardware i) The Group’s sales of goods-hardware are primarily selling of externally purchased server, solid state drive, hard drives, and computer peripheral to the customer. Sales are recognized when control of the products has transferred, being when the products are delivered to the customer, the customer has full discretion over the channel and price to sell the products, and there is no unfulfilled obligation that could affect the customer’s acceptance of the products. Delivery occurs when the products have been shipped to the specific location, the risks of obsolescence and loss have been transferred to the customer, and either the customer has accepted the products in accordance with the sales contract, or the Group has objective evidence that all criteria for acceptance have been satisfied. ii) Revenue is recognized based on the price specified in the contract, net of estimated business tax, sales return and discounts. Accumulated experience is used to estimate and provide for the discounts, using the expected value method, and revenue is only recognized to the extent that it is highly probable that a significant reversal will not occur. The estimation is subject to an assessment at each reporting date. iii) A receivable is recognized when the goods are delivered as the right to consideration is unconditional because only a passage of time is required before the payment of that consideration is due. (b) Sales of goods-software i) The Group develops and sells video intelligence and security convergence products. Sales are from sell of software products such as system software, database and platform by providing a right of use to customers which can be accounted for as a single or multiple performance obligations, depending on whether or not the customer can benefit from the good on its own and the Group’s promise to transfer the goods to the customer is separately identifiable from other promises in the contract. The Group only offers one offering in sales of software contract and it may offer several software products within the same contract and each software product is distinct and independent from one another. Under such circumstance, a contract contains multiple performance obligations and revenue is recognized upon fulfilment of each performance obligation. ii) The only post-sale obligation to customers is in respect of warranties that provide assurance that products will operate in accordance with agreed-upon specifications and function as intended. These warranty provisions are only invoked when a customer makes requests relating to flawed, malfunctional or defective products. Since customers do not have the option to purchase the warranty separately and the warranty does not offer any technical support or the right to receive unspecified updates, upgrades or enhancements, the warranty is not considered a separate performance obligation pursuant to IFRS 15. B28 through B33 and, accordingly, is accounted for as a liability in accordance with IAS 37. iii) Transaction prices are determined at contract inception based on the price specified in the contract, net of estimated business tax, sales return and discounts. Accumulated experience is used to estimate and provide for the discounts, using the expected value method, and revenue is only recognized to the extent that it is highly probable that a significant reversal will not occur. The estimation is subject to an assessment at each reporting date. The Group allocates the transaction price to each performance obligation on a relative stand-alone selling price basis. The Group sells each of its software products separately so that the relative stand-alone selling price can be determined accordingly. Revenue is recognized as the control of each performance obligations is transferred at a point in time, being when the software installed to the customer. The customer can direct the use of, and obtain substantially all of the remaining benefits from, the software at the point in time at which the software is installed, and there is no unfulfilled obligation that could affect the customer’s acceptance of the products. iv) A receivable is recognized when the goods are delivered as the right to consideration is unconditional because only a passage of time is required before the payment of that consid

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
Cash and cash equivalents	Dec. 31, 2022
Disclosure Of Cash And Cash Equivalents Text Block Abstract
Cash and cash equivalents	5. Cash and cash equivalents December 31, December 31, Cash on hand and petty cash $ 7,957 $ 9,549 Checking accounts 130,362 18,244 Demand deposits 22,858,058 6,416,955 Time deposits 6,871,187 12,559,077 29,867,564 19,003,825 Transferred to financial assets at amortized cost (6,871,187 ) (9,059,077 ) $ 22,996,377 $ 9,944,748 a) The Group transacts with a variety of financial institutions all with high credit quality to disperse credit risk, so it expects that the probability of counterparty default is remote. b) As of December 31, 2022 and December 31, 2021, range of interest rate of time deposits was 0.22%~3.80% and 0.18%~1.75%, respectively. Some of time deposits provided as guarantees and with maturity over three months were reclassified as “financial assets at amortized cost” based on its nature. Details of the Group’s time deposits transferred to investments in debt instruments without active market are provided in Note 7. c) Details of time deposits pledged to others as collaterals are provided in Note 38.

Financial assets at fair value

Financial assets at fair value through profit or loss	12 Months Ended
Financial assets at fair value through profit or loss	Dec. 31, 2022
Disclosure Of Financial Instruments At Fair Value Through Profit Or Loss Text Block Abstract
Financial assets at fair value through profit or loss	6. Financial assets at fair value through profit or loss December 31, Current items: Financial assets mandatorily measured at fair value through profit or loss Investment in a rent-a-captive company $ 1,073,229 During the year ended December 31, 2022, the Group entered into a protected cell rent-a-captive arrangement with an insurance company and made investment of $1,105,540 in a rent-a-captive company, which was established by the insurance company, and the Group recognized losses on financial assets at fair value through profit or loss amounting to $32,311. In a rent-a-captive structure, an insurance company establishes a rent-a-captive company and provides services related to insurance to the Group. The Group participates in the captive insurance agreement by investing certain capital and retaining the premium to insure itself against future losses and the premium will be kept in the rent-a-captive company for future claims payments. The insurance company agrees to cause dividends of the rent-a-captive company to be declared and paid to the Group only as approved by Board of Directors of the insurance company.

Financial Assets at Amortized C

Financial Assets at Amortized Cost	12 Months Ended
Financial Assets at Amortized Cost	Dec. 31, 2022
Disclosure of financial assets that are either past due or impaired [line items]
Financial assets at amortized cost	7. Financial assets at amortized cost Items December 31, December 31, Current items: Time deposits $ 6,871,187 $ 9,008,499 Non-current items: Time deposits $ - $ 50,578 a) Amounts recognized in profit or loss in relation to financial assets at amortized cost are listed below: Year ended Year ended Year ended Interest income $ 31,604 $ 12,810 $ 20,603 b) As of December 31, 2022 and 2021, without taking into account any collateral held or other credit enhancements, the maximum exposure to credit risk in respect of the amount that best represents the financial assets at amortized cost held by the Group was $6,871,187 and $9,059,077, respectively. c) As of December 31, 2022 and 2021, the interest rate of time deposits was 0.22%~3.80% and 0.18%~1.75%, respectively. d) Information relating to financial assets at amortized cost that were pledged to others as collaterals is provided in Note 38. e) The Group transacts with a variety of financial institutions all with high credit quality to disperse credit risk, so it expects that the probability of counterparty default is remote.

Accounts receivable

Accounts receivable	12 Months Ended
Accounts receivable	Dec. 31, 2022
Accounts And Non Trade Receivable Abstract
Accounts receivable	8. Accounts receivable December 31, December 31, Accounts receivable $ 15,523,390 $ 36,308,109 Less: Allowance for uncollectable accounts (1,481,779 ) (1,486,291 ) $ 14,041,611 $ 34,821,818 a) The aging analysis of accounts receivable is as follows: December 31, December 31, Not past due $ 11,022,374 $ 29,794,677 Up to 180 days 4,091,598 5,049,007 181 to 365 days 409,418 167,750 Over 366 days - 1,296,675 $ 15,523,390 $ 36,308,109 The above aging analysis was based on days overdue. b) As of December 31, 2022 and December 31, 2021, accounts receivable were all from contracts with customers. As of January 1, 2021, the balance of receivables from contracts with customers amounting to $35,469,123. c) As of December 31, 2022 and 2021, without taking into account any collateral held or other credit enhancements, the maximum exposure to credit risk in respect of the amount that best represents the Group’s accounts receivable were $14,041,611 and $34,821,818, respectively. d) Information relating to credit risk of accounts receivable is provided in Note 42. e) Information relating to purchase of treasury shares by transferring accounts receivable, as part of considerations, with Koh Sih-Ping, the former Director and Chief Executive Officer (“CEO”) of the Company, is provides in Note 37.

Inventories

Inventories	12 Months Ended
Inventories	Dec. 31, 2022
Inventories [Abstract]
Inventories	9. Inventories December 31, 2022 Allowance for Cost valuation loss Book value Finished goods $ 68,629 $ - $ 68,629 December 31, 2021 Allowance for Cost valuation loss Book value Finished goods $ 152,227 $ - $ 152,227 The cost of inventories and services recognized as expense for the year: Year ended Year ended Year ended December 31, December 31, December 31, Cost of goods sold $ 7,266,283 $ 16,790,457 $ 14,977,217 Cost of services 6,805,619 9,678,205 11,879,984 $ 14,071,902 $ 26,468,662 $ 26,857,201

Prepayments

Prepayments	12 Months Ended
Prepayments	Dec. 31, 2022
Disclosure Of Prepayments And Other Assets Text Block Abstract
Prepayments	10. Prepayments Items December 31, December 31, Current items: Prepayment for insurance expenses $ 1,034,217 $ - Prepayment for professional services expenses 227,000 - Prepayments for transaction costs - 194,272 Others 5,225 37,259 $ 1,266,442 $ 231,531 Non-current items: Prepayment for insurance expenses $ 537,684 $ - Others 75,298 - $ 612,982 $ -

Other Receivables

Other Receivables	12 Months Ended
Other Receivables	Dec. 31, 2022
Other receivables [Abstract]
Other receivables	11. Other receivables December 31, December 31, Other receivables from a related party (Note) $ 521,852 $ - Others 126,765 19,930 $ 648,617 $ 19,930 Note: Information relating to this transaction is provided in Note 37 (d).

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
Property, Plant and Equipment	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property, plant and equipment	12. Property, plant and equipment Buildings and Other Land structures Transportation Office equipment Total At January 1, 2022 Cost $ 14,110,197 $ 3,575,363 $ 34,953 $ 7,238,662 $ 33,427,990 $ 58,387,165 Accumulated depreciation - (853,996 ) (22,879 ) (3,065,014 ) (20,050,206 ) (23,992,095 ) $ 14,110,197 $ 2,721,367 $ 12,074 $ 4,173,648 $ 13,377,784 $ 34,395,070 2022 January 1 $ 14,110,197 $ 2,721,367 $ 12,074 $ 4,173,648 $ 13,377,784 $ 34,395,070 Additions - 24,368 - 653,628 2,208,757 2,886,753 Disposals (Note 3) - - - (2,590,890 ) (9,977,212 ) (12,568,102 ) Depreciation expenses - (78,172 ) (5,343 ) (1,329,350 ) (4,484,888 ) (5,897,753 ) Net exchange differences (1,392,182 ) (266,917 ) (1,034 ) (64,686 ) (958,582 ) (2,683,401 ) December 31 $ 12,718,015 $ 2,400,646 $ 5,697 $ 842,350 $ 165,859 $ 16,132,567 At December 31, 2022 Cost $ 12,718,015 $ 3,246,249 $ 31,504 $ 1,635,691 $ 12,112,226 $ 29,743,685 Accumulated depreciation - (845,603 ) (25,807 ) (793,341 ) (11,946,367 ) (13,611,118 ) $ 12,718,015 $ 2,400,646 $ 5,697 $ 842,350 $ 165,859 $ 16,132,567 Buildings and Other Land structures Transportation Office equipment Total At January 1, 2021 Cost $ 13,713,844 $ 3,469,595 $ 44,903 $ 5,905,654 $ 27,338,767 $ 50,472,763 Accumulated depreciation - (750,555 ) (27,493 ) (2,357,547 ) (14,564,161 ) (17,699,756 ) Accumulated impairment - - - (381,395 ) - (381,395 ) $ 13,713,844 $ 2,719,040 $ 17,410 $ 3,166,712 $ 12,774,606 $ 32,391,612 2021 January 1 $ 13,713,844 $ 2,719,040 $ 17,410 $ 3,166,712 $ 12,774,606 $ 32,391,612 Additions - 5,427 - 2,253,533 5,236,878 7,495,838 Depreciation expenses - (80,788 ) (5,771 ) (1,259,346 ) (5,005,656 ) (6,351,561 ) Net exchange differences 396,353 77,688 435 12,749 371,956 859,181 December 31 $ 14,110,197 $ 2,721,367 $ 12,074 $ 4,173,648 $ 13,377,784 $ 34,395,070 At December 31, 2021 Cost $ 14,110,197 $ 3,575,363 $ 34,953 $ 7,238,662 $ 33,427,990 $ 58,387,165 Accumulated depreciation - (853,996 ) (22,879 ) (3,065,014 ) (20,050,206 ) (23,992,095 ) $ 14,110,197 $ 2,721,367 $ 12,074 $ 4,173,648 $ 13,377,784 $ 34,395,070 Note 1: Information relating to property, plant and equipment that were pledged to others as collaterals is provided in Note 38. Note 2: Other equipment primarily includes big data platform for image analytics, data storage equipment and server equipment. Note 3: Information relating to purchase of treasury shares by transferring property, plant and equipment, as part of considerations, with Koh Sih-Ping, the former Director and CEO of the Company, is provided in Note 37.

Leasing Arrangements_Lessee

Leasing Arrangements－Lessee	12 Months Ended
Leasing Arrangements－Lessee	Dec. 31, 2022
Leasing arrangements lessee [Abstract]
Leasing arrangements－lessee	13. Leasing arrangements－lessee a) The Group leases various assets including buildings (office and warehouse) and business vehicles. Rental contracts are typically made for periods of 1 to 4 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose covenants, but leased assets may not be used as security for borrowing purposes. b) Short-term leases with a lease term of 12 months or less comprise rental of office. Low-value assets comprise rental of office equipment. c) The carrying amount of right-of-use assets and the depreciation charge are as follows: December 31, Year ended December 31, Year ended Carrying Depreciation charge Carrying Depreciation charge Buildings $ 4,925 $ 12,774 $ 19,219 $ 14,394 (Office and warehouse) Transportation equipment (Business vehicles) 11,750 27,640 104,156 20,044 $ 16,675 $ 40,414 $ 123,375 $ 34,438 d) For the years ended December 31, 2022 and 2021, the additions to right-of-use assets were $0 and $121,312, respectively. e) The information on profit and loss accounts relating to lease contracts is as follows: Year ended Year ended Year ended Items affecting profit or loss Interest expense on lease liabilities $ 1,219 $ 1,196 $ 887 Expense on short-term lease contracts 13,602 2,142 12,435 Expense on leases of low-value assets 19,227 4,872 1,423 Loss on lease modification 48,488 - - f) For each of the three years in the period ended December 31, 2022, the Group’s total cash outflow for leases were $124,597, $42,074 and $44,461, respectively.

Intangible Assets

Intangible Assets	12 Months Ended
Intangible Assets	Dec. 31, 2022
Intangible Assets [Abstract]
Intangible assets	14. Intangible assets Year ended Year ended January 1 Computer software Computer software Cost $ 18,144,910 $ 17,338,683 Accumulated amortization (14,725,441 ) (12,705,022 ) Accumulated impairment - (524,783 ) $ 3,419,469 $ 4,108,878 At January 1 $ 3,419,469 $ 4,108,878 Additions－acquired separately 73,093 1,626,065 Amortization expenses (1,687,618 ) (2,361,009 ) Disposals (Note) (1,645,166 ) - Net exchange differences (103,436 ) 45,535 At December 31 $ 56,342 $ 3,419,469 December 31 Cost $ 2,403,406 $ 18,144,910 Accumulated amortization (2,347,064 ) (14,725,441 ) $ 56,342 $ 3,419,469 Note: Information relating to purchase of treasury shares by transferring intangible assets, as part of considerations, with Koh Sih-Ping, the former Director and CEO of the Company, is provided in Note 37. Details of amortization on intangible assets are as follows: Year ended Year ended December 31, Year ended Selling and marketing expenses $ 425,720 $ 574,913 $ 915,944 General and administrative expenses 22,914 23,144 203,336 Research and development expenses 1,238,984 1,762,952 1,778,695 $ 1,687,618 $ 2,361,009 $ 2,897,975

Other Non-Current Assets

Other Non-Current Assets	12 Months Ended
Other Non-Current Assets	Dec. 31, 2022
Other Non-Current Assets [Abstract]
Other non-current assets	15. Other non-current assets December 31, December 31, Prepaid pension $ 381,452 $ 411,854 Guarantee deposits 221,002 221,370 Others 56,617 74,167 $ 659,071 $ 707,391

Short-Term Borrowings

Short-Term Borrowings	12 Months Ended
Short-Term Borrowings	Dec. 31, 2022
Short-Term Borrowings [Abstract]
Short-term borrowings	16. Short-term borrowings Type of borrowings December 31, Interest rate range Bank collaterialized borrowings $ 12,492,935 1.84%～3.11% Loan from shareholders 1,000,000 Note $ 13,492,935 Type of borrowings December 31, Interest rate range Bank collaterialized borrowings $ 17,968,092 1.40%～1.86% Loan from shareholders 5,000,000 Note $ 22,968,092 Note: In 2021, the Group entered into shareholder loan agreements in the amount of $5,000,000 with Koh Sih-Ping, Asteria Corporation, and Berwick Resources Limited. The Company issued promissory notes with an interest rate of 7.5% per annum and maturity date of September 1, 2022 to the lenders in the same amount as loans made. In addition, Koh Sih-Ping assumed joint and several liability as guarantor of the Group under the shareholder agreement with Asteria Corporation. In September 2022, the loan from shareholders were repaid to Koh Sih-Ping in the amount of $1,000,000 and Asteria Corporation in the amount of $3,000,000, and the maturity date of the Note issued to Berwick Resources Limited was extended to January 31, 2023. Refer to table below for details of short-term and long-term borrowing. Lender A refers to Shanghai Commercial & Savings Bank, Ltd.; Lender B refers to Taishin International Bank; Lender C refers to Hua Nan Commercial Bank; Lender D refers to Mega International Commercial Bank, and Taiwan SMEG stands for Small and Medium Enterprise Credit Guarantee Fund of Taiwan. As of December 31, 2022 Credit Outstanding Undrawn Interest Guarantor Lender Facility Period Facility Type Amount Amount Rate (Note 1) Collateral Lender A 11.2022-11.2023 $ 4,184,307 LC loan $ 610,089 $ - 2.56 % None Time deposit $2,000,000, Land, Buildings and Structures Short-Term Bank loan 651,255 - 2.56 % None Same as above Letter of guarantee 1,563,552 1,359,411 - None Same as above Lender A 11.2022-11.2023 3,907,522 LC loan 324,269 - 2.31 % None Time deposit $2,000,000, Land, Buildings and Structures Letter of guarantee 895,592 2,687,661 - None Same as above Lender A 01.2022-01.2025 188,733 Letter of guarantee 188,538 - - Koh Sih-Ping None Lender A 09.2020-09.2025 976,880 Long-Term Bank loan 671,605 - 2.72 % Koh Sih-Ping 80% guranteed by Taiwan SMEG Lender A 03.2016-03.2031 3,093,455 Long-Term Bank loan 3,053,795 - 2.67 % Koh Sih-Ping Land, Buildings and Structures Lender A 03.2016-03.2031 1,628,134 Long-Term Bank loan 1,607,261 - 2.67 % Koh Sih-Ping Land, Buildings and Structures Lender A 03.2016-03.2026 325,627 Long-Term Bank loan 318,843 - 2.67 % Koh Sih-Ping None Lender A 10.2021-10.2026 651,254 Long-Term Bank loan 69,793 - 2.72 % Koh Sih-Ping 100% guaranteed by Taiwan SMEG Lender B 06.2022-04.2023 5,210,029 Short-Term Bank loan 3,507,001 - 1.84%-3.11 % Koh Sih-Ping Time deposit $2,800,000, Promissory note $5,743,001 LC loan 334,220 1,368,808 2.54%~2.60 % Koh Sih-Ping Same as above Lender C 01.2022-01.2023 6,186,910 Short-Term Bank loan 5,014,652 - 2.50 % Koh Sih-Ping Time deposit $500,000, Land, Buildings and Structures Letter of guarantee 84,466 1,087,792 - Koh Sih-Ping Same as above Lender C 05.2019-03.2026 5,861,283 Long-Term Bank loan 2,728,370 - 2.26 % Koh Sih-Ping Time deposit $500,000, Land, Buildings and Structures Lender C 11.2022-06.2023 2,279,388 Short-Term Bank loan 2,051,449 - 2.50 % None Time deposit $1,000,000 Letter of guarantee 209,178 18,761 - None Same as above Lender C 06.2020-06.2023 162,813 Long-Term Bank loan 27,134 - 2.03 % Koh Sih-Ping 85% guranteed by Taiwan SMEG Lender C 07.2021-08.2026 2,442,201 Long-Term Bank loan 1,883,883 - 1.46 % Koh Sih-Ping 70% guranteed by Taiwan SMEG Lender D 01.2022-01.2023 976,880 Credit Loan - 973,347 - Koh Sih-Ping 65% guranteed by Taiwan SMEG Letter of guarantee 3,533 - - Koh Sih-Ping Same as above As of December 31, 2021 Credit Outstanding Undrawn Interest Guarantor Lender Facility Period Facility Type Amount Amount Rate (Note 1) Collateral Lender A 11.2021-11.2022 $ 4,642,341 LC loan $ 2,288,900 $ - 1.68 % Koh Sih-Ping Time deposit $2,000,000, Land, Buildings and Structures Short-Term Bank loan 541,907 - 1.68 % Koh Sih-Ping Same as above Letter of guarantee 1,596,377 215,157 - Koh Sih-Ping Same as above Lender A 11.2021-11.2022 4,335,260 LC loan 3,282,872 - 1.68 % Koh Sih-Ping Time deposit $2,000,000, Land, Buildings and Structures Letter of credit 234,993 - - Koh Sih-Ping Same as above Letter of guarantee 957,736 94,652 - Koh Sih-Ping Same as above Lender A 09.2020-09.2025 1,083,815 Long-Term Bank loan 1,016,077 67,738 2.10 % Koh Sih-Ping 80% guranteed by Taiwan SMEG Lender A 03.2016-03.2031 3,432,081 Long-Term Bank loan 3,388,080 44,001 2.05 % Koh Sih-Ping Land, Buildings and Structures Lender A 03.2016-03.2031 1,806,358 Long-Term Bank loan 1,783,200 23,158 2.05 % Koh Sih-Ping Land, Buildings and Structures Lender A 03.2016-03.2026 361,272 Long-Term Bank loan 353,745 7,527 2.05 % Koh Sih-Ping None Lender A 10.2021-10.2026 722,543 Long-Term Bank loan 722,543 - 1.00%~1.50% Koh Sih-Ping Guranteed by Taiwan SMEG Lender B 05.2021-04.2022 5,780,347 Short-Term Bank loan 2,655,347 - 1.40%~1.86% Koh Sih-Ping Time deposit $3,900,000, Promissory note $1,600,000 LC loan 1,178,669 1,946,331 1.86 % Koh Sih-Ping Same as above Lender C 05.2021-05.2022 6,864,162 Short-Term Bank loan 5,310,693 - 1.80 % Koh Sih-Ping Time deposit $500,000, Land, Buildings and Structures Letter of guarantee 371,471 1,181,998 - Koh Sih-Ping Same as above Lender C 05.2019-03.2026 6,502,890 Long-Term Bank loan 3,958,427 2,544,463 1.63 % Koh Sih-Ping Same as above Lender C 11.2021-05.2022 $ 2,709,538 Short-Term Bank loan $ 2,474,711 $ - 1.80 % Koh Sih-Ping Time deposit $800,000 Letter of guarantee 219,220 15,607 - Koh Sih-Ping Same as above Lender C 06.2020-06.2023 180,636 Long-Term Bank loan 90,317 90,319 1.50 % Koh Sih-Ping 85% guranteed by Taiwan SMEG Lender C 07.2021-08.2026 1,625,723 Long-Term Bank loan 1,516,875 108,848 0.90%~1.60% Koh Sih-Ping 70% guranteed by Taiwan SMEG Lender D 01.2021-01.2022 1,083,815 Letter of guarantee 3,920 1,079,895 - Koh Sih-Ping 65% guranteed by Taiwan SMEG Note 1: Koh Sih-Ping retired as the Director and CEO of the Company on September 9, 2022.

Other Payables

Other Payables	12 Months Ended
Other Payables	Dec. 31, 2022
Other payables [Abstract]
Other payables	17. Other payables December 31, December 31, Salaries and bonuses payable $ 1,466,631 $ 1,886,156 Professional fee payable 1,141,582 1,138,543 Payables on intangible assets - 727,060 Payables on machinery and equipment 79,517 128,013 Pension payable 99,921 83,049 Output tax payable 469,800 98,735 Others 363,547 471,072 $ 3,620,998 $ 4,532,628

Long-Term Borrowings

Long-Term Borrowings	12 Months Ended
Long-Term Borrowings	Dec. 31, 2022
Long-Term Borrowings [Abstract]
Long-term borrowings	18. Long-term borrowings Type of borrowings Interest rate December 31, Bank borrowings Collaterialized borrowings 2.72 % $ 671,605 Collaterialized borrowings 2.67 % 3,053,795 Collaterialized borrowings 2.67 % 1,607,261 Uncollaterialized borrowings 2.67 % 318,843 Collaterialized borrowings 2.72 % 69,793 Collaterialized borrowings 2.26 % 2,728,370 Collaterialized borrowings 2.03 % 27,134 Collaterialized borrowings 1.46 % 1,883,883 10,360,684 Less: Current portion (2,108,896 ) $ 8,251,788 Type of borrowings Interest rate December 31, Bank borrowings Collaterialized borrowings 1.50 % $ 90,317 Collaterialized borrowings 2.10 % 1,016,077 Collaterialized borrowings 1.63 % 3,958,427 Uncollaterialized borrowings 2.05 % 353,745 Collaterialized borrowings 2.05 % 3,388,080 Collaterialized borrowings 2.05 % 1,783,200 Collaterialized borrowings 0.90%~1.60 % 1,516,875 Collaterialized borrowings 1.00%~1.50 % 722,543 12,829,264 Less: Current portion (2,077,634 ) $ 10,751,630 Please refer to Note 16 for details of long-term borrowings.

Pensions

Pensions	12 Months Ended
Pensions	Dec. 31, 2022
Pensions [Abstract]
Pensions	19. Pensions a) Gorilla Taiwan has a defined benefit pension plan in accordance with the Labor Standards Act, covering all regular employees’ service years prior to the enforcement of the Labor Pension Act on July 1, 2005 and service years thereafter of employees who choose to continue to be subject to the pension mechanism under the Labor Standards Act. Under the defined benefit plan, two units are accrued for each year of service for the first 15 years and one unit for each additional year thereafter, subject to a maximum of 45 units. Pension benefits are based on the number of units accrued and the average monthly salaries and wages of the last 6 months prior to retirement. Gorilla Taiwan contributes monthly to the employees’ individual pension accounts based on 2% of the employees’ monthly salaries with the Trust Department, Bank of Taiwan. The trustee is under the name of the independent retirement fund committee. Also, Gorilla Taiwan would assess the balance in the aforementioned labor pension reserve account by December 31, every year. If the account balance is not enough to pay the pension calculated by the aforementioned method to the employees expected to qualify for retirement in the following year, Gorilla Taiwan will make contribution for the deficit by next March. b) The amounts recognized in the balance sheet are as follows: December 31, December 31, Present value of defined benefit obligation $ 101,505 $ 83,205 Fair value of plan assets (482,957 ) (495,059 ) Net defined benefit asset $ (381,452 ) $ (411,854 ) c) Movements in net defined benefit assets are as follows: Present value of defined benefit Fair value of Net defined obligation plan assets benefit asset Year ended December 31, 2022 Balance at January 1 $ 83,205 $ (495,059 ) $ (411,854 ) Interest expense (income) 634 (3,770 ) (3,136 ) Net exchange differences (9,014 ) 49,961 40,947 74,825 (448,868 ) (374,043 ) Remeasurements: Return on plan assets $ - $ (34,089 ) $ (34,089 ) Change in financial assumptions 13,799 - 13,799 Experience adjustments 12,881 - 12,881 26,680 (34,089 ) (7,409 ) Balance at December 31 $ 101,505 $ (482,957 ) $ (381,452 ) Present value of defined benefit Fair value of Net defined obligation plan assets benefit asset Year ended December 31, 2021 Balance at January 1 $ 86,767 $ (472,560 ) $ (385,793 ) Interest expense (income) 371 (2,018 ) (1,647 ) Net exchange differences 2,435 (13,762 ) (11,327 ) 89,573 (488,340 ) (398,767 ) Remeasurements: Return on plan assets $ - $ (6,719 ) $ (6,719 ) Change in financial assumptions (5,900 ) - (5,900 ) Experience adjustments (468 ) - (468 ) (6,368 ) (6,719 ) (13,087 ) Balance at December 31 $ 83,205 $ (495,059 ) $ (411,854 ) d) The Bank of Taiwan was commissioned to manage the fund of the Group’s defined benefit pension plan (the “Fund”) in accordance with the Fund’s annual investment and utilization plan and the “Regulations for Revenues, Expenditures, Safeguard and Utilization of the Labor Retirement Fund” (Article 6: The scope of utilization for the Fund includes deposit in domestic or foreign financial institutions, investment in domestic or foreign listed, over-the counter, or private placement equity securities, investment in domestic or foreign real estate securitization products, etc.). With regard to the utilization of the Fund, its minimum earnings in the annual distributions on the final financial statements shall be no less than the earnings attainable from the amounts accrued from two-year time deposits with the interest rates offered by local banks. If the earnings is less than aforementioned rates, government shall make payment for the deficit after approval by the Regulator. The Group has no right to participate in managing and operating that Fund and hence the Group is unable to disclose the classification of plan asset fair value in accordance with IAS 19 paragraph 142. The composition of fair value of plan assets as of December 31, 2022 and 2021 is given in the Annual Labor Retirement Fund Utilization Report announced by the government. e) The principal actuarial assumptions used were as follows: Year ended December 31, 2022 Year ended December 31, 2021 Discount rate 1.48 % 0.82 % Future salary increases 5.00 % 3.50 % Future mortality rate was estimated based on the 6th Taiwan Standard Ordinary Experience Mortality Table. Because the main actuarial assumption changed, the present value of defined benefit obligation is affected. The analysis was as follows: Discount rate Future salary increases Increase 0.5% Decrease 0.5% Increase 0.5% Decrease 0.5% December 31, 2022 Effect on present value of defined benefit obligation $ (8,597 ) $ 9,541 $ 9,150 $ (8,369 ) December 31, 2021 Effect on present value of defined benefit obligation $ (6,864 ) $ 7,551 $ 7,298 $ (6,720 ) The sensitivity analysis above was based on one assumption which changed while the other conditions remain unchanged. In practice, more than one assumption may change all at once. The method of analyzing sensitivity and the method of calculating net pension liability in the balance sheet are the same. The methods and types of assumptions used in preparing the sensitivity analysis did not change compared to the previous period. f) Expected contributions to the defined benefit pension plans of the Group for the year ending December 31, 2023 amount to $0. g) As of December 31, 2022, the weighted average duration of that retirement plan is 18 years. The analysis of timing of the future pension payment was as follows: Within 1 year $ - 1-2 year(s) - 2-5 years 31,838 Over 5 years 412,257 $ 444,095 h) Effective July 1, 2005, Gorilla Taiwan and NSGUARD Technology Inc. have established a defined contribution pension plan (the “New Plan”) under the Labor Pension Act, covering all regular employees with R.O.C. nationality. Under the New Plan, Gorilla Taiwan and NSGUARD Technology Inc. contribute monthly an amount based on 6% of the employees’ monthly salaries and wages to the employees’ individual pension accounts at the Bureau of Labor Insurance. The benefits accrued are paid monthly or in lump sum upon termination of employment. i) The Company’s overseas subsidiaries have established defined contribution plans. Monthly contributions to an independent fund administered by the government are in accordance with the pension regulations. Other than the monthly contribution, the subsidiaries have no further obligations. j) The pension costs under the defined contribution pension plans of the Group for each of the three years in the period ended December 31, 2022 were $448,545, $467,076 and $437,658, respectively.

Share-Based Payment

Share-Based Payment	12 Months Ended
Share-Based Payment	Dec. 31, 2022
Share-Based Payment [Abstract]
Share-based payment	20. Share-based payment a) For the years ended December 31, 2022 and 2021, the Company’s share-based payment transactions were as follow: Type of arrangement Grant date Quantity granted (Units) (Note 1) Contract period Vesting conditions Employee share options 2017.1.1 106,300 5 years Note 2 Employee share options 2018.1.1 34,000 5 years Note 2 Employee share options 2019.1.1 186,000 5 years Note 2 Employee share options 2021.10.5 207,412 5 years Note 3 Employee share options 2021.10.5 113,524 5 years Note 2 Employee share options 2022.2.23 274,682 5 years Note 2 Note 1: On the Closing Date, with capital recapitalization as provided in Note 23, each outstanding share option was converted with the conversion ratio approximately of 4.82 share options. Note 2: Employee share options granting period and exercise conditions are as follows: Vesting period Accumulated maximum After 1 year 25% After 2 years 50% After 3 years 75% After 4 years 100% Note 3: Employee share options granting period and exercise conditions are as follows: Vesting period Accumulated maximum At the beginning of year 1 25% At the beginning of year 2 50% At the beginning of year 3 75% At the beginning of year 4 100% The share-based payment arrangements above are settled by equity. b) Details of the share-based payment arrangements are as follows: 2022 2021 No. of Weighted average No. of Weighted average options exercise price options exercise price Options outstanding at January 1 404,454 $ 5.62 209,818 $ 5.24 Options granted 274,682 5.62 320,936 5.62 Options expired - - (82,500 ) 5.51 Options forfeited (649,353 ) 1.30 - - Options exercised - - (43,800 ) 5.23 Capital recapitalization 2,521,860 1.17 - - Options outstanding at December 31 2,551,643 $ 1.17 404,454 $ 5.62 Options exercisable at December 31 1,085,064 $ 1.17 196,553 $ 5.62 Note: Exercise price and numbers of options outstanding and exercisable on the Closing date have been adjusted with the conversion ratio approximately of 4.82 due to capital recapitalization. Refer to Note 23 for more information on the capital recapitalization. c) The weighted-average share price of share options at exercise dates for the year ended December 31, 2021 was $5.23. No share options were exercised for the year ended December 31, 2022. d) As of December 31, 2022 and 2021, the exercise prices of share options outstanding was $1.17 and $5.62, respectively; the weighted-average remaining contractual period was 3.06 years and 2.24 years, respectively. e) The fair value of share options granted on grant date is measured using the Black-Scholes option-pricing model. Relevant information is as follows: Type of arrangement Grant date Share price Exercise Expected price volatility Expected option life Expected dividends Risk-free interest rate Fair value per share Employee share options 2017.1.1 $ 0.0001 $ 5.62 32.11%~42.11% 4.5 Years - 1.05 % $ 5.73 Employee share options 2018.1.1 $ 0.0001 $ 5.62 34.14%~40.79% 4.5 Years - 0.96 % $ 6.13 Employee share options 2019.1.1 $ 0.0001 $ 5.62 33.35%~38.93% 4.5 Years - 1.01 % $ 6.86 Employee share options 2021.10.5 $ 0.0001 $ 5.62 47.34%~52.14% 3.5 Years - 1.01 % $ 6.91 Employee share options 2021.10.5 $ 0.0001 $ 5.62 45.32%~51.27% 4.5 Years - 1.01 % $ 6.91 Employee share options 2022.2.23 $ 0.0001 $ 5.62 31.49%~46.31% 4.5 Years - 0.72 % $ 7.11 Note 1: Expected price volatility rate was estimated by using the share prices of the most recent period with length of this period approximate to the length of the share options’ expected life, and the standard deviation of return on the share during this period. Note 2: The exercise price of share options is adjusted to $1.17 with the conversion ratio approximately of 4.82 on the Closing Date due to capital recapitalization. Refer to Note 23 for more information on the capital recapitalization. Note 3: Share-based payment expenses are recorded over each vesting period based on the fair value of share options granted. Relevant information is as follows: Grant date Exercise Fair value of Fair value of Fair value of Fair value of 2017.1.1 $ 5.62 $ 0.90 $ 1.50 $ 1.70 $ 2.00 2018.1.1 $ 5.62 $ 1.20 $ 1.60 $ 2.00 $ 2.30 2019.1.1 $ 5.62 $ 1.70 $ 2.10 $ 2.40 $ 2.80 2021.10.5 $ 5.62 $ 1.90 $ 2.30 $ 2.70 $ 2.90 2021.10.5 $ 5.62 $ 2.30 $ 2.70 $ 2.90 $ 3.10 2022.2.23 $ 5.62 $ 1.90 $ 2.50 $ 3.00 $ 3.20 f) Expenses incurred on share-based payment transactions are shown below: Year ended Year ended Year ended Equity-settled $ 346,122 $ 375,941 $ 142,416

Provisions

Provisions	12 Months Ended
Provisions	Dec. 31, 2022
Pensions [Abstract]
Provisions	21. Provisions Year ended Year ended Warranty Warranty At January 1 $ 258,320 $ 257,483 Additional provisions 56,050 136,026 Used during the year (46,592 ) (64,998 ) Reversal of unused amounts (95,297 ) (77,555 ) Exchange differences (22,955 ) 7,364 At December 31 $ 149,526 $ 258,320 Analysis of total provisions: December 31, December 31, Current $ 88,469 $ 152,778 Non-current $ 61,057 $ 105,542 The Group’s warranty provisions were associated with the sales of information, software and data processing services, and were estimated in accordance with the historical warranty data of products.

Warrant Liabilities

Warrant Liabilities	12 Months Ended
Warrant Liabilities	Dec. 31, 2022
Warrant Liabilities [Abstract]
Warrant liabilities	22. Warrant liabilities Year ended No. of units Amount Transfer from capital reorganization (Note) 10,025,081 $ 2,495,243 Warrants exercised (62,107 ) (15,514 ) Change in fair value - (437,319 ) At December 31, 2022 9,962,974 $ 2,042,410 Note: Information relating to capital reorganization is provided in Note 23. Warrants may only be exercised for a whole number of shares. The warrants will expire five years from the consummation of the business combination on the Closing Date or earlier upon redemption or liquidation. Once the warrants become exercisable, the Company may redeem the outstanding warrants for redemption at a price of $0.01 per warrant upon a minimum of 30 days’ prior written notice of redemption (the “30-day redemption period”) and if the closing price of the ordinary share equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders. Each warrant entitles the registered holder to purchase one share of ordinary share at a price of $11.50 per share. The exercise price and number of ordinary share issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of issuances of ordinary share at a price below its exercise price, share dividend, extraordinary dividend or capital recapitalization, capital reorganization, merger, or consolidation. However, the warrants will not be adjusted for issuances of ordinary shares at a price below their respective exercise prices.

Share Capital

Share Capital	12 Months Ended
Share Capital	Dec. 31, 2022
Share Capital [Abstract]
Share capital	23. Share capital a) As of December 31, 2022, the Company’s authorized capital was $25,000 consisting of 245,000,000 shares of ordinary shares of a par value of US$0.0001 each and 5,000,000 shares of preference shares of a par value of US$0.0001 each, and the issued capital was $7,136, consisting of 71,357,737 shares of ordinary shares. Movements in the number of the Company’s ordinary shares outstanding are as follows: 2022 2021 At January 1 6,191,100 6,153,300 Employee share options exercised 6,000 37,800 Cancellation of ordinary shares (6,000 ) - Conversion of preference shares to ordinary shares 6,627,412 - Capital recapitalization 48,984,243 - Capital reorganization 9,492,875 - Warrant exercised 62,107 - Treasury shares purchased (2,814,895 ) - At December 31 68,542,842 6,191,100 b) On the Closing Date, the business combination pursuant to the business combination agreement dated on May 18, 2022 was approved at an extraordinary general meeting of Gorilla’s shareholders and an extraordinary general meeting of Global’s shareholders, with holders of subunits of Global redeeming approximately 88.4% of the pre-merger outstanding subunits. As contemplated by the business combination agreement, Gorilla Merger Sub, Inc. merged with and into Global, with Global surviving as a wholly-owned subsidiary of Gorilla (the “Merger”, and together with the other transactions contemplated by the business combination agreement and certain ancillary documents, the “Transactions”). Pursuant to the business combination agreement, immediately prior to the Effective Time (as defined in the business combination agreement), the Company effected a capital recapitalization and issued 65,000,000 ordinary shares in total (the conversion ratio approximately of 4.82 on the shares of the Company’s ordinary share). Each eligible shareholder of record on the Closing Date, including 5,813,247 preference shares converted into 6,627,412 ordinary shares of the Company (the “Gorilla Ordinary Shares”) in accordance with the Company’s organizational documents and employees who holds granted share options, received approximately 4.82 shares of ordinary share for each share of ordinary share then held or as converted. On the Closing Date, the following securities issuances were made by the Company to Global’s securityholders: (i) each outstanding ordinary share of Global (including Global Class A ordinary shares and Global Class B ordinary shares, (the “Global Ordinary Shares”) and including the Global Class A ordinary shares included as part of the PIPE Investment (as defined below)) was exchanged for (A) one Gorilla Ordinary Share and (B) one Class A contingent value right of the Company (“Class A CVR”), and (ii) each outstanding warrant of Global, 10,025,081 units in total, was converted into a warrant to purchase the same number of Gorilla Ordinary Shares at the same exercise price and for the same exercise period (“Gorilla Warrant”). Concurrently with the execution of the business combination agreement, the Company waived a minimum of $50 million gross cash condition to close the business combination and the Company and Global entered into subscription agreements (as amended, the “Subscription Agreements”) with certain investors (the “PIPE Investors”). Net proceeds received from the PIPE Investors were $30.3 million (the “PIPE Investment”). The Gorilla Ordinary Shares and Gorilla Warrants commenced trading on The Nasdaq Capital Market on July 14, 2022 under the ticker symbols “GRRR” and “GRRRW,” respectively. The business combination is accounted for as a capital reorganization. The business combination, which is not within the scope of IFRS 3 as Global does not meet the definition of a business in accordance with IFRS 3, is accounted for within the scope of IFRS 2. As such, the business combination is treated as the equivalent of the Company issuing shares at the closing of the business combination for the net assets of Global as of the Closing Date, accompanied by a capital recapitalization. The net assets of Global are stated at historical cost, with no goodwill or other intangible assets recorded. Any excess of the fair value of the Company’s shares issued considering a fair value of the Gorilla Ordinary Shares of $10.6 per share (price of Gorilla’s Ordinary Shares at the Closing Date) over the fair value of Global’s identifiable net assets acquired represents compensation for the service of a share exchange listing for its shares and is expensed as incurred and further details of share listing expense is provided in Note 30. c) The Company’s authorized and issued preference shares are as follow: Series A Series B Number of shares Amount Number of shares Amount 2022 Beginning of financial year 1,639,344 $ 1,639,344 1,589,957 $ 1,589,957 Cancellation of treasury shares - - (31,645 ) (31,645 ) Conversion of convertible preference shares to ordinary shares (1,639,344 ) (1,639,344 ) (1,558,312 ) (1,558,312 ) End of financial year - $ - - $ - 2021 Beginning and end of financial year 1,639,344 $ 1,639,344 1,589,957 $ 1,589,957 Series C Series D Number of shares Amount Number of shares Amount 2022 Beginning of financial year 1,182,926 $ 1,182,926 1,432,665 $ 1,432,665 Conversion of convertible preference shares to ordinary shares (1,182,926 ) (1,182,926 ) (1,432,665 ) (1,432,665 ) End of financial year - $ - - $ - 2021 Beginning and end of financial year 1,182,926 $ 1,182,926 1,432,665 $ 1,432,665 d) Before the Closing Date, preference shares are embedded with conversion option. Preference shareholders are entitled to exercise their conversion option under the prescribed conditions at the prescribed exercise price. Preference shareholders are also entitled to convert any or all of their preference shares at any time at certain conversion price for each of Series A, Series B, Series C, and Series D. In addition, all preference shares should be converted into ordinary shares either before the date of Qualified IPO or with the acknowledgement of 80% of the preference shareholders. When either condition stated above is met, the Company shall retract all outstanding preference shares in accordance with the decisions of the Board of Directors and preference shareholders’ meeting at the price prescribed in the Company’s Articles of Incorporation. Preference shares are non-cumulative and non-participating and are classified as equity instrument as the following criteria are met: i) holders of preference shares have no redemption right, and ii) the conversion option to the holders of preference shares are to be settled by the Company by delivering a fixed number of the Company’s ordinary shares. At the issuance of preference shares, the Company accounted for the preference shares as equity instrument. The portion of proceeds from each preference share in excess of par value and the par value are recognized under “additional paid-in capital – preference shares” and “preference shares.” e) On December 5, 2022, the Company entered into the exchange agreement (the “Agreement”) with Koh Sih-Ping and Origin Rise Limited to purchase 2,814,895 ordinary shares held by Origin Rise Limited and further details of this transaction is provided in Note 37.

Retained Earnings

Retained Earnings	12 Months Ended
Retained Earnings	Dec. 31, 2022
Retained Earnings [Abstract]
Retained earnings	24. Retained earnings a) Subject to the Company’s Memorandum and Articles of Association and the statute except as otherwise provided by the rights attached to any shares, the Directors may resolve to pay dividends and other distributions on shares in issue and authorize payment of the dividends or other distributions out of the funds of the Company lawfully available therefor. A dividend shall be deemed to be an interim dividend unless the terms of the resolution pursuant to which the Directors resolve to pay such dividend specifically state that such dividend shall be a final dividend. No dividend or other distribution shall be paid except out of the realized or unrealized profits of the Company, out of the share premium account or as otherwise permitted by law. Except as otherwise provided by the rights attached to any shares, all dividends and other distributions shall be paid according to the par value of the shares that a holder holds. If any share is issued on terms providing that it shall rank for dividend as from a particular date, that share shall rank for dividend accordingly. The Directors may deduct from any dividend or other distribution payable to any holder all sums of money (if any) then payable by him to the Company on account of calls or otherwise. The Directors may resolve that any dividend or other distribution be paid wholly or partly by the distribution of specific assets and in particular (but without limitation) by the distribution of shares, debentures, or securities of any other company or in any one or more of such ways and where any difficulty arises in regard to such distribution, the Directors may settle the same as they think expedient and in particular may issue fractional shares and may fix the value for distribution of such specific assets or any part thereof and may determine that cash payments shall be made to any holders upon the basis of the value so fixed in order to adjust the rights of all holders and may vest any such specific assets in trustees in such manner as may seem expedient to the Directors. Except as otherwise provided by the rights attached to any shares, dividends and other distributions may be paid in any currency. The Directors may determine the basis of conversion for any currency conversions that may be required and how any costs involved are to be met. The Directors may, before resolving to pay any dividend or other distribution, set aside such sums as they think proper as a reserve or reserves which shall, at the discretion of the Directors, be applicable for any purpose of the Company and pending such application may, at the discretion of the Directors, be employed in the business of the Company. Any dividend, other distribution, interest or other monies payable in cash in respect of shares may be paid by wire transfer to the holder or by cheque or warrant sent through the post directed to the registered address of the holder or, in the case of joint holders, to the registered address of the holder who is first named on the register of holders or to such person and to such address as such holder or joint holders may in writing direct. Every such cheque or warrant shall be made payable to the order of the person to whom it is sent. Any one of two or more joint holders may give effectual receipts for any dividends, other distributions, bonuses, or other monies payable in respect of the share held by them as joint holders. No dividend or other distribution shall bear interest against the Company. Any dividend or other distribution which cannot be paid to a holder and/or which remains unclaimed after six months from the date on which such dividend or other distribution becomes payable may, in the discretion of the Directors, be paid into a separate account in the Company’s name, provided that the Company shall not be constituted as a trustee in respect of that account and the dividend or other distribution shall remain as a debt due to the holder. Any dividend or other distribution which remains unclaimed after a period of six years from the date on which such dividend or other distribution becomes payable shall be forfeited and shall revert to the Company. b) The Group was in a net loss position for the year ended December 31, 2022 and 2021, and no earnings distribution was resolved by the Board of Directors. c) For the information relating to employees’ compensation and directors’ remuneration, please refer to Note 32.

Revenue

Revenue	12 Months Ended
Revenue	Dec. 31, 2022
Revenue [Abstract]
Revenue	25. Revenue Year ended Year ended Year ended December 31, December 31, December 31, Revenue from contracts with customers Hardware sales Government -Video IoT $ 14,409 $ 5,992 $ 2,961 -Security Convergence 283,755 3,630 4,681 Non-Government -Video IoT 1,049,628 3,816,489 6,298,043 -Security Convergence 4,188,370 1,054,116 597,288 Software sales Government -Video IoT 109,322 - - -Security Convergence 138,421 70,413 - Non-Government -Video IoT 1,715,532 16,063,123 16,680,260 -Security Convergence 2,623,567 5,319,077 1,351,701 Service revenue Government -Video IoT 4,323,111 7,842,465 10,882,416 -Security Convergence 5,330,279 5,356,881 6,476,225 Non-Government -Video IoT 2,486,385 2,459,435 2,644,478 -Security Convergence 146,029 251,242 474,536 $ 22,408,808 $ 42,242,863 $ 45,412,589 a) Disaggregation of revenue from contracts with customers The Group derives revenue from the transfer of goods and services over time and at a point in time in the following major products lines and all revenue took place mainly in Asia: Year ended December 31, 2022 Hardware Software Service Total Total segment revenue $ 5,690,577 $ 4,586,842 $ 13,107,708 $ 23,385,127 Inter-segment revenue (154,415 ) - (821,904 ) (976,319 ) Revenue from external customer contracts $ 5,536,162 $ 4,586,842 $ 12,285,804 $ 22,408,808 Timing of revenue recognition At a point in time $ 5,536,162 $ 4,586,842 $ - $ 10,123,004 Over time - - 12,285,804 12,285,804 $ 5,536,162 $ 4,586,842 $ 12,285,804 $ 22,408,808 Year ended December 31, 2021 Hardware Software Service Total Total segment revenue $ 5,236,331 $ 22,654,095 $ 15,933,436 $ 43,823,862 Inter-segment revenue (356,104 ) (1,201,482 ) (23,413 ) (1,580,999 ) Revenue from external $ 4,880,227 $ 21,452,613 $ 15,910,023 $ 42,242,863 Timing of revenue recognition At a point in time $ 4,880,227 $ 21,452,613 $ - $ 26,332,840 Over time - - 15,910,023 15,910,023 $ 4,880,227 $ 21,452,613 $ 15,910,023 $ 42,242,863 Year ended December 31, 2020 Hardware Software Service Total Total segment revenue $ 7,129,051 $ 19,302,195 $ 20,477,655 $ 46,908,901 Inter-segment revenue (226,078 ) (1,270,234 ) - (1,496,312 ) Revenue from external customer contracts $ 6,902,973 $ 18,031,961 $ 20,477,655 $ 45,412,589 Timing of revenue recognition At a point in time $ 6,902,973 $ 18,031,961 $ - $ 24,934,934 Over time - - 20,477,655 20,477,655 $ 6,902,973 $ 18,031,961 $ 20,477,655 $ 45,412,589 b) Contract assets and liabilities The Group has recognized the following revenue-related contract assets and liabilities: December 31, December 31, Contract assets: Contract assets relating to service contracts $ 725,441 $ 1,639,893 Contract liabilities: Contract liabilities relating to service contracts $ 58,475 $ 20,194 As of January 1, 2021, the balance of contract assets and liabilities relating to service contracts was $1,480,923 and $0, respectively. Revenue recognized that was included in the contract liability balance at the beginning of the year: Year ended Year ended Revenue recognised that was included in the contract liability balance at the beginning of the year Service revenue $ 20,194 $ - c) Significant changes in contract assets The decrease in contract assets during the year ended December 31, 2022 was attributed to progress of projects towards contract activities and is close to the agreed payment schedule. d) Unfulfilled long-term contracts Aggregate amount of the transaction price allocated to long-term service contracts that are partially or fully unsatisfied as of December 31, 2022 and December 31, 2021, amounting to $6,627,577 and $9,371,628, respectively. Management expects that the transaction price allocated to the unsatisfied contracts as of December 31, 2022 and December 31, 2021, will be recognized as revenue from 2023 to 2027 and from year 2022 to 2027, respectively. Except for the abovementioned contracts, all other service contracts are for periods of one year or less or are billed based on the amount of time incurred.

Other Income

Other Income	12 Months Ended
Other Income	Dec. 31, 2022
Other income [Abstract]
Other income	26. Other income Year ended Year ended Year ended December 31, December 31, December 31, Gains on reversal of accounts and other payables (Note) $ 960,564 $ - $ 25,523 Rent income 20,934 24,026 21,878 Indemnity income - 19,793 6,876 Others 2,434 - 4,921 $ 983,932 $ 43,819 $ 59,198 Note: During the year ended December 31, 2022, certain suppliers ceased operation and became uncontactable, the Group assessed that the possibility of making repayment to the supplier as remote, therefore, the Group recognized gains on reversal of accounts and other payables of $960,564.

Other Gains (Losses) - Net

Other Gains (Losses) - Net	12 Months Ended
Other Gains (Losses) - Net	Dec. 31, 2022
Other Gains Losses Net Abstract
Other gains (losses) - net	27. Other gains (losses) - net Year ended Year ended Year ended December 31, December 31, December 31, Net currency exchange gains (losses) $ 1,079,191 $ (105,098 ) $ (333,462 ) Gains on financial assets and liabilities at fair value through profit or loss 405,008 - - Loss on disposal of subsidiaries (69,335 ) - (124,441 ) (Loss) gain on disposal of property, plant and equipment (70,698 ) 459 (856 ) Loss on lease modification (48,488 ) - - Impairment losses (Note) - - (1,238,548 ) Other losses (72,793 ) (22,386 ) (5,072 ) $ 1,222,885 $ (127,025 ) $ (1,702,379 ) Note: The Group recognized impairment losses of $1,238,548 for the year ended December 31, 2020. Details of such losses are as follows: Year ended December 31, Recognized in Impairment loss – intangible assets 524,783 Impairment loss – property, plant and equipment 381,395 Impairment loss – other current assets 332,370 $ 1,238,548 The impairment loss reported by operating segments is as follows: Other segments $ 1,238,548 Non-financial assets are purchased, generated, and utilized by the subsidiary of the Company, Gorilla Shanghai, in prior years. In December 2020, management of the Group decided to terminate business operations in Mainland China and considered that the assets of Gorilla Shanghai are no longer recoverable, therefore, the Group recognized impairment losses amounting to $1,238,548 during the year ended December 31, 2020.

Interest Income

Interest Income	12 Months Ended
Interest Income	Dec. 31, 2022
Disclosure Of Interest Income Text Block Abstract
Interest income	28. Interest income Year ended Year ended Year ended December 31, December 31, December 31, Interest income from bank deposits $ 204,081 $ 25,059 $ 138,672 Interest income from financial assets measured at amortized cost 31,604 12,810 20,603 Others 227 - - $ 235,912 $ 37,869 $ 159,275

Finance Costs

Finance Costs	12 Months Ended
Finance Costs	Dec. 31, 2022
Disclosure Of Finance Income Cost Text Block Abstract
Finance costs	29. Finance costs Year ended Year ended Year ended December 31, December 31, December 31, Interest expense: Bank borrowings $ 556,041 $ 543,098 $ 460,231 Loan from shareholders 278,013 122,055 - Lease liabilities 1,219 1,196 887 $ 835,273 $ 666,349 $ 461,118

Expenses by Nature

Expenses by Nature	12 Months Ended
Expenses by Nature	Dec. 31, 2022
Disclosure Of Expenses By Nature Text Block Abstract
Expenses by nature	30. Expenses by nature Year ended Year ended Year ended December 31, December 31, December 31, Share listing expenses $ 70,104,989 $ - $ - Employee benefit expense 12,195,089 11,929,425 10,912,378 Change in inventory of finished goods 7,266,283 16,790,457 14,977,217 Outsourcing charges 6,401,995 9,261,580 11,434,328 Depreciation expenses on property, plant and equipment 5,897,753 6,351,561 5,277,825 Professional services expenses 5,229,184 1,171,977 184,521 Insurance expenses 862,649 25,300 35,606 Amortization expenses on intangible assets 1,687,618 2,361,009 2,897,975 Depreciation expenses on right-of-use asset 40,414 34,438 29,756 Others 1,437,146 2,392,169 3,713,715 $ 111,123,120 $ 50,317,916 $ 49,463,321 Capital reorganization Any excess of the fair value of the Company’s shares issued considering a fair value of the Gorilla Ordinary Shares of $10.6 per share (price of Gorilla’s Ordinary Shares at the Closing Date) over the fair value of Global’s identifiable net assets acquired represents compensation for the service of a share exchange listing for its shares and is expensed as incurred. Fair value of equity consideration issued by the Company Year ended December 31, Market value of 9,492,875 ordinary shares ($10.6 per share) $ 100,624,475 Fair value of Global net assets acquired Net cash proceeds from Global $ 32,324,004 Warrant acquired (2,495,243 ) Others 690,725 $ 30,519,486 Charge for listing services $ 70,104,989

Employee Benefit Expense

Employee Benefit Expense	12 Months Ended
Employee Benefit Expense	Dec. 31, 2022
Employee Benefit Expense [Abstract]
Employee benefit expense	31. Employee benefit expense Year ended December 31, 2022 Cost of revenue Operating expenses Total Wages and salaries $ 202,983 $ 10,139,209 $ 10,342,192 Labour and health insurance fees 20,413 735,817 756,230 Pension 11,942 433,509 445,451 Share option expenses - 346,122 346,122 Other personnel expenses - 305,094 305,094 $ 235,338 $ 11,959,751 $ 12,195,089 Year ended December 31, 2021 Cost of revenue Operating expenses Total Wages and salaries $ 219,051 $ 9,798,876 $ 10,017,927 Labour and health insurance fees 23,650 776,948 800,598 Pension 12,942 452,487 465,429 Share option expenses - 375,941 375,941 Other personnel expenses - 269,530 269,530 $ 255,643 $ 11,673,782 $ 11,929,425 Year ended December 31, 2020 Cost of revenue Operating expenses Total Wages and salaries $ 204,371 $ 9,145,717 $ 9,350,088 Labour and health insurance fees 18,991 688,530 707,521 Pension 11,649 422,737 434,386 Share option expenses - 142,416 142,416 Other personnel expenses 1,900 276,067 277,967 $ 236,911 $ 10,675,467 $ 10,912,378

Employees' Compensation and Dir

Employees' Compensation and Directors' Remuneration	12 Months Ended
Employees' Compensation and Directors' Remuneration	Dec. 31, 2022
Employees Compensation and Directors Remuneration [Abstract]
Employees' compensation and directors' remuneration	32. Employees’ compensation and directors’ remuneration a) According to the Articles of Incorporation of Gorilla Taiwan and NSGUARD Technology Inc., employees’ compensation and directors’ remuneration are based on the current year’s earnings, which should first be used to cover accumulated deficits, if any, and then a ratio of the remaining balance distributed as employees’ compensation and directors’ remuneration. The ratio for employees’ compensation shall be 0.5% whereas the ratio for directors’ remuneration is not specified. b) For each of the three years in the period ended December 31, 2022, Gorilla Taiwan and NSGUARD Technology Inc. have incurred net loss before tax. Accordingly, employees’ compensation was not accrued.

Income Tax

Income Tax	12 Months Ended
Income Tax	Dec. 31, 2022
Income Tax [Member]
Income tax	33. Income tax a) Taiwan taxation Taiwan profits tax has been provided for at the rate of 20% on the estimated assessable profits. b) Hong Kong taxation Hong Kong profits tax has been provided for at the rate of 16.5% on the estimated assessable profits. c) Japan taxation Japan profits tax has been provided for at the rate of 30.62% on the estimated assessable profits. d) United States taxation United States profits tax has been provided for at the rate of 29.84% on the estimated assessable profits. e) United Kingdom taxation United Kingdom profits tax has been provided for at the rate of 19% on the estimated assessable profits. f) Income tax expense (benefit) Components of income tax expense (benefit): Year ended Year ended Year ended Current tax: Current tax on profits for the year $ 2,174 $ 1,167 $ 1,403 Prior year income tax (overestimation) underestimation (1,829 ) - 1,845 Total current tax 345 1,167 3,248 Deferred tax: Origination and reversal of temporary differences 430,023 (239,612 ) (78,272 ) Effect of exchange rates - - 121 Total deferred tax 430,023 (239,612 ) (78,151 ) Income tax expense (benefit) $ 430,368 $ (238,445 ) $ (74,903 ) g) Reconciliation between income tax expense (benefit) and accounting loss. Year ended Year ended Year ended Tax calculated based on loss before tax and statutory tax rate (Note) $ (2,267,658 ) $ (1,398,565 ) $ (952,112 ) Prior year income tax (overestimation) underestimation (1,829 ) - 1,845 Effects from items disallowed by tax regulation 85,387 108,574 20 Taxable loss not recognized as deferred tax assets 2,614,468 1,051,546 875,223 Effect of exchange rates - - 121 Income tax expense (benefit) $ 430,368 $ (238,445 ) $ (74,903 ) Note: The basis for computing the applicable tax rate are the rates applicable in the respective countries where the Group entities operate. h) Amounts of deferred tax assets or liabilities as a result of temporary differences and loss carryforwards are as follows: 2022 Recognized in Translation January 1 profit or loss differences December 31 Temporary differences: - Deferred tax assets: Employee share options $ 179,549 $ (166,750 ) $ (12,799 ) $ - Unrealized exchange loss 116,315 (108,025 ) (8,290 ) - Tax losses carryforward 62,675 (58,208 ) (4,467 ) - Provisions 51,664 (17,168 ) (4,591 ) 29,905 410,203 (350,151 ) (30,147 ) 29,905 - Deferred tax liabilities: Prepayment of pension (68,151 ) (627 ) 6,742 (62,036 ) Unrealized exchange gain (10,251 ) (79,245 ) 3,349 (86,147 ) (78,402 ) (79,872 ) 10,091 (148,183 ) $ 331,801 $ (430,023 ) $ (20,056 ) $ (118,278 ) 2021 Recognized in Translation January 1 profit or loss differences December 31 Temporary differences: - Deferred tax assets: Employee share options $ 102,196 $ 73,532 $ 3,821 $ 179,549 Unrealized exchange loss - 114,945 1,370 116,315 Tax losses carryforward 60,914 - 1,761 62,675 Provisions 51,498 (1,305 ) 1,471 51,664 214,608 187,172 8,423 410,203 - Deferred tax liabilities: Prepayment of pension (65,913 ) (329 ) (1,909 ) (68,151 ) Unrealized exchange gain (61,861 ) 52,769 (1,159 ) (10,251 ) (127,774 ) 52,440 (3,068 ) (78,402 ) $ 86,834 $ 239,612 $ 5,355 $ 331,801 i) Expiration dates of unused tax losses and amounts of unrecognized deferred tax assets are as follows: December 31, 2022 Year incurred Amount filed/assessed Unused amount Unrecognized amount Expiry year 2016 $ 607,999 $ 607,999 $ 607,999 2026 2017 2,006,095 2,006,095 2,006,095 2027 2018 1,357,953 1,357,953 1,357,953 2028 2020 4,771,824 4,771,824 4,771,824 2030 2021 2,558,560 2,558,560 2,558,560 2031 2022 9,490,794 9,490,794 9,490,794 2032 $ 20,793,225 $ 20,793,225 $ 20,793,225 December 31, 2021 Year incurred Amount filed/assessed Unused amount Unrecognized amount Expiry year 2016 $ 607,999 $ 607,999 $ 335,807 2026 2017 2,006,095 2,006,095 2,006,095 2027 2018 1,357,953 1,357,953 1,357,953 2028 2020 4,771,824 4,771,824 4,771,824 2030 2021 2,640,848 2,640,848 2,640,848 2031 $ 11,384,719 $ 11,384,719 $ 11,112,527 j) The Group’s subsidiaries outside Taiwan have unrecognized tax losses of $3,808,756 and $3,171,974 as of December 31, 2022 and 2021, respectively, which have no expiry date and can be carried forward and used to offset against future taxable income subject to meeting certain statutory requirements by those companies with unrecognized tax losses in their respective countries of incorporation. k) Telmedia was incorporated in Hong Kong Special Administrative Region of the People’s Republic of China. Therefore, Telmedia is only subject to Hong Kong income tax on Hong Kong source income in accordance with “Hong Kong Inland Revenue Ordinance”. l) Gorilla Taiwan’s and NSGUARD Technology Inc.’s income tax returns through 2020 have been assessed and approved by the Tax Authority.

Loss Per Share

Loss Per Share	12 Months Ended
Loss Per Share	Dec. 31, 2022
Disclosure of Earnings Per Share [Abstract]
Loss per share	34. Loss per share Year ended December 31, 2022 Amount Weighted average Loss per Basic/diluted loss per share Basic/diluted loss per share Loss attributable to the parent (Note2) $ (87,537,224 ) 49,085,580 $ (1.78 ) Year ended December 31, 2021 Amount Weighted average Loss per Basic/diluted loss per share Basic/diluted loss per share Loss attributable to the parent (Note2) $ (8,548,294 ) 29,685,079 $ (0.29 ) Year ended December 31, 2020 Amount Weighted average number of ordinary Loss per Basic/diluted loss per share Basic/diluted loss per share Loss attributable to the parent (Note2) $ (5,920,853 ) 29,592,181 $ (0.20 ) Note 1: On the Closing Date, pursuant to the business combination agreement, the Company effected in the form of capital recapitalization and issued 65,000,000 ordinary shares in total (the conversion ratio approximately of 4.82 on the shares of the Company’s ordinary share). Each eligible shareholder of record on the Closing Date, including preference shares converted into ordinary shares in accordance with the Company’s organizational documents and employees who holds granted share options, received approximately 4.82 shares of ordinary share for each share of ordinary share then held or as converted. The increase in the number of ordinary shares outstanding due to the capital recapitalization are adjusted retrospectively in the calculation of basic and diluted loss per share for all periods presented based on the new number of shares. Refer to Note 23 for more information on the capital recapitalization. Note 2: Warrant liabilities were excluded in the computation of diluted loss per share for the year ended December 31, 2022. Employee share options were excluded in the computation of diluted loss per share for each of the three years in the period ended December 31, 2022 and convertible preference shares were excluded in the computation of diluted loss per share for years ended December 31, 2021 and 2020 since they were anti-dilutive. The number of shares that were excluded from the loss per share calculation above for each of the three years in the period ended December 31, 2022 that could be dilutive in the future were 12,514,617 shares, 33,903,228 shares and 32,964,816 shares, respectively.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
Supplemental Cash Flow Information	Dec. 31, 2022
Supplemental Cash Flow Information [Abstract]
Supplemental cash flow information	35. Supplemental cash flow information Investing activities with partial cash payments: Year ended Year ended Year ended December 31, December 31, December 31, Purchase of property, plant and equipment $ 2,886,753 $ 7,495,838 $ 3,930,946 Add: Opening balance of payable on equipment 128,013 128,446 319,387 Less: Ending balance of payable on equipment (79,517 ) (128,013 ) (128,446 ) Cash paid during the year $ 2,935,249 $ 7,496,271 $ 4,121,887 Year ended Year ended Year ended December 31, December 31, December 31, Acquisition of intangible assets $ 73,093 $ 1,626,065 $ 1,404,192 Add: Opening balance of payable on intangible assets 727,060 - - Less: Reversal of payable on intangible assets (727,060 ) - - Less: Ending balance of payable on intangible assets - (727,060 ) - Cash paid during the year $ 73,093 $ 899,005 $ 1,404,192

Changes in Liabilities from Fin

Changes in Liabilities from Financing Activities	12 Months Ended
Changes in Liabilities from Financing Activities	Dec. 31, 2022
Changes in Liabilities from Financing Activities [Abstract]
Changes in liabilities from financing activities	36. Changes in liabilities from financing activities Short-term borrowings Long-term borrowings (including current portion) Lease liabilities Liabilities from financing activities-gross At January 1, 2022 $ 22,968,092 $ 12,829,264 $ 124,175 $ 35,921,531 Changes in cash flow from financing activities (7,596,588 ) (1,451,496 ) (90,549 ) (9,138,633 ) Changes in other non-cash items - - (7,277 ) (7,277 ) Impact of changes in foreign exchange rate (1,878,569 ) (1,017,084 ) (9,368 ) (2,905,021 ) At December 31, 2022 $ 13,492,935 $ 10,360,684 $ 16,981 $ 23,870,600 Short-term borrowings Long-term borrowings (including current portion) Lease liabilities Liabilities from financing activities-gross At January 1, 2021 $ 17,785,057 $ 11,321,966 $ 34,685 $ 29,141,708 Changes in cash flow from financing activities 4,672,902 1,213,207 (33,864 ) 5,852,245 Changes in other non-cash items - - 122,508 122,508 Impact of changes in foreign exchange rate 510,133 294,091 846 805,070 At December 31, 2021 $ 22,968,092 $ 12,829,264 $ 124,175 $ 35,921,531 Short-term borrowings Long-term borrowings (including current portion) Lease liabilities Liabilities from financing activities-gross At January 1, 2020 $ 13,436,684 $ 10,475,782 $ 59,878 $ 23,972,344 Changes in cash flow from financing activities 3,508,961 283,787 (29,716 ) 3,763,032 Changes in other non-cash items - - 2,486 2,486 Impact of changes in foreign exchange rate 839,412 562,397 2,037 1,403,846 At December 31, 2020 $ 17,785,057 $ 11,321,966 $ 34,685 $ 29,141,708

Related Party Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2022
Related party transactions [Abstract]
Related party transactions	37. Related party transactions a) Names of related parties and relationship Names of related parties Relationship with the Company Koh Sih-Ping (Note) Other related party Origin Rise Limited (Note) Other related party Asteria Corporation Director of the Company Note: Origin Rise Limited, one of major shareholders of the Company, is controlled by its sole director, Koh Sih-Ping, who retired as the Director and Chief Executive Officer of the Company on September 9, 2022. b) The Group lists Koh Sih-Ping as the joint guarantor for its short-term borrowings and long-term borrowings in 2022 and 2021. Please refer to Note 16 and Note 18 for further details. The Company’s interest expense and interest payable related to the loan from related parties are as below: Year ended December 31, 2022 Year ended December 31, 2021 Year ended December 31, 2020 Interest expense $ 246,763 $ 96,987 $ - December 31, December 31, Interest payable $ - $ 96,987 c) Please refer to Note 16 for further details on shareholder loans. d) Purchase of treasury shares On December 5, 2022 (the “Effective Date”), the Agreement was made and entered into by and among the Company, Koh Sih-Ping and Origin Rise Limited that the Company purchased 2,814,895 ordinary shares held by Origin Rise Limited by transferring certain accounts receivables, property, plant and equipment, and intangible assets of the Company with value, on effective date, of $15,663,648, $12,287,359 and $1,629,133, respectively. As of December 31, 2022, the Company has other receivable, amounting to $521,852, due from Koh Sih-Ping because the Company has obligation to pay related output tax under applicable law in same amount in relation to this transaction and this tax should be compensated by Koh Sih-Ping in accordance with the Agreement. e) Key management compensation Year ended Year ended Year ended December 31, 2022 December 31, 2021 December 31, 2020 Salaries and other short-term employee benefits $ 1,218,826 $ 769,956 $ 716,665 Post-employment benefits 815 14,814 14,620 Share option expenses - 62,974 18,292 $ 1,219,641 $ 847,744 $ 749,577

Pledged Assets

Pledged Assets	12 Months Ended
Pledged Assets	Dec. 31, 2022
Pledged Assets [Abstract]
Pledged assets	38. Pledged assets The Group’s assets pledged as collateral are as follows: Book value Pledged assets December 31, December 31, Purpose Time deposits (shown as ‘Financial assets at amortized cost’) $ 6,871,187 $ 8,820,613 Performance guarantee, deposit letter of credit and short-term borrowings Land 12,718,015 14,110,197 Long-term and short-term borrowings Buildings and structures 2,400,646 2,721,367 Long-term and short-term borrowings $ 21,989,848 $ 25,652,177

Significant Contingent Liabilit

Significant Contingent Liabilities and Unrecognized Contract Commitments	12 Months Ended
	Dec. 31, 2022
Significant Contingent Liabilities and Unrecognized Contract Commitments [Abstract]
Significant contingent liabilities and unrecognized contract commitments	39. Significant contingent liabilities and unrecognized contract commitments a) The significant contingent liabilities incurred after the reporting period are provided in Note 40. b) The significant unrecognized contract commitments are listed below: i) As of December 31, 2022 and December 31, 2021, the guaranteed notes secured for service project or warranty of NSGUARD Technology Inc. amounted to $58,613 and $65,029, respectively. ii) As of December 31, 2022 and December 31, 2021, the banker’s letter of guarantee issued by the bank at the request of Gorilla Technology Inc. amounted to $1,739,982 and $3,813,021, respectively. iii) As of December 31, 2022 and December 31, 2021, the banker’s letter of guarantee issued by the bank at the request of NSGUARD Technology Inc. amounted to $1,204,877 and $866,279, respectively. iv) As of December 31, 2022, the Company issued a promissory note of $1,000,000 under the shareholder loan agreement with Berwick Resources Limited.

Significant events after the re

Significant events after the reporting period	12 Months Ended
Significant events after the reporting period	Dec. 31, 2022
Significant events after the reporting period [Abstract]
Significant events after the reporting period	40. Significant events after the reporting period a) On January 10, 2023 (the “Agreement Date”), the Group entered into an intellectual property purchase agreement effective on January 16, 2023 (the “Effective Time”) with SeeQuestor Limited (“SeeQuestor”), a company providing of video analytics technology incorporated and registered in England and Wales. The Group acquired all and/or any intellectual property rights, including but not limited to patents and trademarks, owned, used or held for use by and/or on behalf of SeeQuestor, including without limitations, such rights as relate to SeeQuestor’s products. The purchase price for the intellectual property rights consists of fixed consideration amounting to $6,000,000 and contingent payment through issuance of the Company’s shares of an amount equal to $3,000,000 which is conditional to certain financial performance through intellectual property rights from Agreement Date up to and including December 31, 2023. The Group has made payments of $600,000 and $2,400,000 on Agreement Date and Effective Time, respectively and payment of a further $3,000,000 in equal instalments of $750,000 each will be made based on agreed payment schedule. b) In March 2023, the Group entered into a shareholder loan agreement in the amount of $3,000,000 with Asteria Corporation. The Group issued promissory note with an interest rate of 10.375% per annum and maturity date of March 10, 2024 to the lender in the same amount as the loan made.

Capital Management

Capital Management	12 Months Ended
Capital Management	Dec. 31, 2022
Capital Management [Abstract]
Capital management	41. Capital management The Group’s objectives when managing capital are to safeguard the Group’s ability to continue as a going concern in order to provide returns for shareholders and to maintain an optimal capital structure to reduce the cost of capital. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. The Group monitors capital on the basis of the gearing ratio. This ratio is calculated as net debt divided by total capital. Net debt is calculated as total borrowings (including ‘current and non-current borrowings’ as shown in the consolidated balance sheet) less cash and cash equivalents. Total capital is calculated as ‘equity’ as shown in the consolidated balance sheet plus net debt. The gearing ratios at December 31, 2022 and 2021 were as follows: December 31, December 31, Total borrowings $ 23,853,619 $ 35,797,356 Less: Cash and cash equivalents (22,996,377 ) (9,944,748 ) Net debt 857,242 25,852,608 Total equity 28,543,183 45,929,103 Total capital $ 29,400,425 $ 71,781,711 Gearing ratio 3 % 36 %

Financial Instruments

Financial Instruments	12 Months Ended
Financial Instruments	Dec. 31, 2022
Financial Instruments [Abstract]
Financial instruments	42. Financial instruments a) Financial instruments by category December 31, December 31, Financial assets Financial assets at fair value through profit or loss $ 1,073,229 $ - Financial assets at amortized cost (Note) 44,778,794 54,047,013 $ 45,852,023 $ 54,047,013 December 31, December 31, Financial liabilities Financial liabilities at amortized cost (Note) $ 34,149,747 $ 48,391,153 Warrant liabilities 2,042,410 - $ 36,192,157 $ 48,391,153 Note: Financial assets at amortized cost include cash and cash equivalents, financial assets at amortized cost, accounts receivable, other receivables and guarantee deposits. Financial liabilities at amortized cost include short-term borrowings, notes and accounts payable, other payables and long-term borrowings (including current portion). b) Financial risk management policies i) The Group’s activities expose it to a variety of financial risks: market risk (including foreign exchange risk and interest rate risk), credit risk and liquidity risk. The Group’s overall risk management programme focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Group’s financial condition and financial performance. ii) Risk management is carried out by a central treasury department (Group treasury) under policies approved by the Board of Directors. Group treasury identifies and evaluates financial risks in close cooperation with the Group’s operating units. The Board provides written principles for overall risk management, as well as written policies covering specific areas and matters, such as foreign exchange risk, interest rate risk, credit risk, use of non-derivative financial instruments, and investment of excess liquidity. c) Significant financial risks and degrees of financial risks i) Market risk Foreign exchange risk 1. The Group’s businesses involve some non-functional currency operations (the Company’s and certain subsidiaries’ functional currency: USD; other certain subsidiaries’ functional currency: NTD). The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows: December 31, 2022 Foreign currency amount Book value (in thousands) Exchange rate (USD) (Foreign currency: functional currency) Financial assets Monetary items NTD:USD $ 563,120 0.033 $ 18,336,686 Financial liabilities Monetary items NTD:USD 44,465 0.033 1,447,905 December 31, 2021 Foreign currency amount Book value (in thousands) Exchange rate (USD) (Foreign currency: functional currency) Financial assets Monetary items NTD:USD $ 606,583 0.036 $ 21,836,770 Financial liabilities Monetary items NTD:USD 304,944 0.036 10,978,261 2. The total exchange gain or (loss) (including realized and unrealized) arising from significant foreign exchange variation on the monetary items held by the Group for each of the three years in the period ended December 31, 2022 amounting to $1,079,191, ($105,098) and ($333,462), respectively. 3. Analysis of foreign currency market risk arising from significant foreign exchange variation: Year ended December 31, 2022 Sensitivity analysis Effect on Effect on other Degree of profit or loss comprehensive variation (USD) income (Foreign currency: functional currency) Financial assets Monetary items NTD:USD 1 % $ 183,367 $ - Financial liabilities Monetary items NTD:USD 1 % $ 14,479 $ - Year ended December 31, 2021 Sensitivity analysis Effect on Effect on other Degree of profit or loss comprehensive variation (USD) income (Foreign currency: functional currency) Financial assets Monetary items NTD:USD 1 % $ 218,368 $ - Financial liabilities Monetary items NTD:USD 1 % $ 109,783 $ - Price risk As of December 31, 2022 and December 31, 2021, the Group is not exposed to material price risk of equity instrument. Cash flow and interest rate risk The Group held short-term borrowings with variable rates (excluding loan from shareholders with fixed interest rate), of which short-term effective rate would change with market interest rate, and then affect the future cash flow. Every 1% increase in the market interest rate would result to an increase of $99,943, $143,745 and $149,228 in the cash outflow for each of the three years in the period ended December 31, 2022, respectively. ii) Credit risk 1. Credit risk refers to the risk of financial loss to the Group arising from default by the clients or counterparties of financial instruments on the contract obligations. The main factor is that counterparties could not repay in full the accounts receivable based on the agreed terms. 2. The Group manages its credit risk taking into consideration the entire Group’s concern. For banks and financial institutions, only independently rated parties with at least BBB+ credit rating determined by Standard & Poor’s are accepted. According to the Group’s credit policy, each local entity in the Group is responsible for managing and analyzing the credit risk for each of their new clients before standard payment and delivery terms and conditions are offered. Internal risk control assesses the credit quality of the customers, taking into account their financial position, past experience and other factors. Individual risk limits are set based on internal or external ratings in accordance with limits set by the Board of Directors. The utilization of credit limits is regularly monitored. 3. The Group adopts the following assumption under IFRS 9 to assess whether there has been a significant increase in credit risk on that instrument since initial recognition: If the domestic and foreign contract payments were past due over 180 days based on the terms, there has been a significant increase in credit risk on that instrument since initial recognition. 4. The Group adopts the assumption under IFRS 9, that is, the default occurs when the contract payments are past due over one year. Longer payment terms are given to customers and default barely occurred even though the contract payments are past due within one year in the past because of the industry characteristics of the Group and positive long-term relationship with customers. Therefore, a more lagging default criterion is appropriate to determine the risk of default occurring. 5. The Group classifies customer’s accounts receivable in accordance with customer types. The Group applies the modified approach using the provision matrix and loss rate methodology to estimate expected credit loss. 6. The Group used the forecastability to adjust historical and timely information to assess the default possibility of accounts receivable. On December 31, 2022 and December 31, 2021, the provision matrix is as follows: Not past due Up to 180 days past due Up to 365 days past due Over 366 days past due Total At December 31, 2022 Expected loss rate 0.03%~6.3 % 0.15%~100 % 1.4%~100 % 100 % Total book value $ 11,022,374 $ 4,091,598 $ 409,418 $ - $ 15,523,390 Loss allowance 324,060 754,722 402,997 - 1,481,779 Not past due Up to 180 days past due Up to 365 days past due Over 366 days past due Total At December 31, 2021 Expected loss rate 0.24%~0.29 % 1%~2 % 21.45 % 100 % Total book value $ 29,794,677 $ 5,049,007 $ 167,750 $ 1,296,675 $ 36,308,109 Loss allowance 77,930 75,704 35,982 1,296,675 1,486,291 7. Movements in relation to the Group applying the modified approach to provide loss allowance for accounts receivable are as follows: 2022 Accounts receivable At January 1 $ 1,486,291 Effect of foreign exchange (4,512 ) At December 31 $ 1,481,779 2021 Accounts receivable At January 1 $ 2,082,229 Provision for impairment 404,210 Write-offs (1,000,898 ) Effect of foreign exchange 750 At December 31 $ 1,486,291 8. The Group’ s credit risk exposure in relation to contract assets under IFRS 9 as at December 31,2022 and 2021 are immaterial. 9. The Group held cash and cash equivalents and financial assets at amortized cost of $29,867,564 and $19,003,825 with banks as at December 31, 2022 and 2021, respectively, which are considered to have low credit risk. The balances are measured on 12-months expected credit losses and subject to immaterial credit loss. 10. Other receivables and guarantee deposits of $869,619 and $241,300 as at December 31, 2022 and 2021, respectively, are considered to have low credit risk. The other receivables and other non-current assets are measured on 12-months expected credit losses and subject to immaterial credit loss. iii) Liquidity risk 1. Cash flow forecasting is performed in the operating entities of the Group and aggregated by Group treasury. Group treasury monitors rolling forecasts of the Group’s liquidity requirements to ensure it has sufficient cash to meet operational needs while maintaining sufficient headroom on its undrawn committed borrowing facilities at all times so that the Group does not breach borrowing limits or covenants on any of its borrowing facilities. Such forecasting takes into consideration the Group’s debt financing plans, covenant compliance, compliance with internal balance sheet ratio targets. 2. Please refer to Note 16 for undrawn borrowing facilities as at December 31, 2022 and 2021. 3. The table below analyzes the Group’s non-derivative financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date for non-derivative financial liabilities. The amounts disclosed in the table are the contractual undiscounted cash flows. Non-derivative financial liabilities: December 31, 2022 Less than Over 1 year Lease liabilities $ 17,183 $ - Long-term borrowings 2,365,972 9,461,319 (including current portion) Non-derivative financial liabilities: December 31, 2021 Less than Over 1 year Lease liabilities $ 56,214 $ 70,461 Long-term borrowings 2,536,089 12,841,043 (including current portion) Except for the above, the Group’s non-derivative financial liabilities are due less than 1 year. 4. The Group does not expect the timing of occurrence of the cash flows estimated through the maturity date analysis will be significantly earlier, nor expect the actual cash flow amount will be significantly different.

Fair Value Information

Fair Value Information	12 Months Ended
Fair Value Information	Dec. 31, 2022
Fair Value Information [Abstract]
Fair value information	43. Fair value information A. The different levels that the inputs to valuation techniques are used to measure fair value of financial and non-financial instruments have been defined as follows: Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. A market is regarded as active where a market in which transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3: Unobservable inputs for the asset or liability. The fair value of the Group’s investment in a rent-a-captive company without active market is included in Level 3. B. The carrying amounts of the Group’s financial assets and financial liabilities not measured at fair value are approximate to their fair values which are provided in Note 42. C. The related information of financial instruments measured at fair value by level on the basis of the nature, characteristics and risks of the assets and liabilities at December 31, 2022 is as follows: (a) The related information of natures of the assets and liabilities is as follows: December 31, 2022 Level 1 Level 2 Level 3 Total Assets Recurring fair value measurements Financial assets at fair value through profit or loss Investment in a rent-a-captive company $ - $ - $ 1,073,229 $ 1,073,229 Liabilities Recurring fair value measurements Financial liabilities at fair value through profit or loss Warrant liabilities $ 2,042,410 $ - $ - $ 2,042,410 (b) The methods and assumptions the Group used to measure fair value of warrant liabilities categorized within Level 1 are based on market quoted closing price. (c) The methods and assumptions the Group used to measure fair value of investment in a rent-a-captive company categorized within Level 3 are based on net asset value. (d) The output of valuation model is an estimated value and the valuation technique may not be able to capture all relevant factors of the Group’s financial and non-financial instruments. Therefore, the estimated value derived using valuation model is adjusted accordingly with additional inputs, for example, model risk or liquidity risk and etc. In accordance with the Group’s management policies and relevant control procedures relating to the valuation models used for fair value measurement, management believes adjustment to valuation is necessary in order to reasonably represent the fair value of financial and non-financial instruments at the consolidated balance sheet. The inputs and pricing information used during valuation are carefully assessed and adjusted based on current market conditions. (e) The Group takes into account adjustments for credit risks to measure the fair value of financial and non-financial instruments to reflect credit risk of the counterparty and the Group’s credit quality. (f) For the years ended December 31, 2022 and 2021, there was no transfer between Level 1 and Level 2. D. The following table represents the changes in Level 3 instrument for the year ended December 31, 2022: 2022 Financial assets at fair value through profit or loss At January 1 $ - Acquired in the year 1,105,540 Losses recognized in profit or loss (32,311 ) At December 31 $ 1,073,229 The Group is in charge of valuation procedures for fair value measurements being categorized within Level 3, which is to verify independent fair value of financial instruments. Such assessment is to ensure the valuation results are reasonable by applying independent information to make results close to current market conditions, confirming the resource of information is independent, reliable and in line with other resources and represented as the exercisable price, and frequently calibrating valuation model, performing back-testing, updating inputs used to the valuation model and making any other necessary adjustments to the fair value. Finance Department of the Group set up valuation policies, valuation processes and rules for measuring fair value of financial instruments and ensure compliance with the related requirements in IFRS. E. The following is the qualitative information of significant unobservable inputs and sensitivity analysis of changes in significant unobservable inputs to valuation model used in Level 3 fair value measurement: Fair value at December 31, Valuation Significant Range Relationship of inputs to fair value Investment in a rent-a-captive company $ 1,073,229 Net asset value Not applicable Not applicable Not applicable The Group has carefully assessed the valuation models and assumptions used to measure fair value, and the expected changes in fair value are insignificant even if there are reasonably possible changes in inputs.

Segment Information

Segment Information	12 Months Ended
Segment Information	Dec. 31, 2022
Segment Information [Abstract]
Segment Information	44. Segment Information a) General information The Group uses the product line as basis for providing information to the chief operating decision-maker. The Group currently divides the sales order district into three major product lines: video IoT, security convergence and other. The chief operating decision-maker makes decision concerning financial management as well as evaluation of the business performance based on these three product lines; therefore, the reportable segments are video IoT, security convergence and other. b) Measurement of segment information The Group evaluates the performance of the operating segments based on a measure of revenue and income before tax, in a manner consistent with that in the statement of income. The accounting policies of the operating segments are in agreement with the significant accounting policies in the consolidated financial statements for the year ended December 31, 2022. Sale transactions among segments are based on arms-length principle. c) Reconciliation of segment income, assets and liabilities The segment information provided to the chief operating decision-maker for the reportable segments is as follows: Year ended December 31, 2022 Security Convergence Video IoT Other segment (Note 1) Adjustment and write-off (Note 2) Consolidation Revenue from external customers $ 12,710,421 $ 9,698,387 $ - $ - $ 22,408,808 Inter-segment revenue 149,771 826,548 - (976,319 ) - Total segment revenue $ 12,860,192 $ 10,524,935 $ - $ (976,319 ) $ 22,408,808 Segment loss before tax $ (2,848,847 ) $ (6,750,899 ) $ (77,507,110 ) $ - $ (87,106,856 ) Segment including : Depreciation $ 2,490,896 $ 3,447,091 $ 180 $ - $ 5,938,167 Amortization $ 967,557 $ 720,061 $ - $ - $ 1,687,618 Interest income $ (9,861 ) $ (36,235 ) $ (189,816 ) $ - $ (235,912 ) Interest expense $ 221,215 $ 336,045 $ 278,013 $ - $ 835,273 Tax expense $ 81,248 $ 346,946 $ 2,174 $ - $ 430,368 Segment assets $ 22,387,916 $ 30,228,118 $ 45,236,856 $ (32,592,012 ) $ 65,260,878 Segment liabilities $ 21,790,810 $ 26,070,168 $ 19,088,347 $ (30,231,630 ) $ 36,717,695 Year ended December 31, 2021 Security Convergence Video IoT Other segment (Note 1) Adjustment and write-off (Note 2) Consolidation Revenue from external customers $ 12,055,359 $ 30,187,504 $ - $ - $ 42,242,863 Inter-segment revenue 253,027 1,327,955 - (1,580,982 ) - Total segment revenue $ 12,308,386 $ 31,515,459 $ - $ (1,580,982 ) $ 42,242,863 Segment loss before tax $ (1,178,204 ) $ (6,095,996 ) $ (1,512,539 ) $ - $ (8,786,739 ) Segment including : Depreciation $ 2,146,285 $ 4,239,714 $ - $ - $ 6,385,999 Amortization $ 743,540 $ 1,617,469 $ - $ - $ 2,361,009 Interest income $ (1,827 ) $ (26,683 ) $ (9,359 ) $ - $ (37,869 ) Interest expense $ 207,329 $ 336,965 $ 122,055 $ - $ 666,349 Tax (benefit) expense $ (22,795 ) $ (216,817 ) $ 1,167 $ - $ (238,445 ) Segment assets $ 30,187,283 $ 70,605,865 $ 69,274,230 $ (75,136,675 ) $ 94,930,703 Segment liabilities $ 27,663,770 $ 56,571,772 $ 14,098,995 $ (49,332,937 ) $ 49,001,600 Year ended December 31, 2020 Security Convergence Video IoT Other segment (Note 1) Adjustment and write-off (Note 2) Consolidation Revenue from external customers $ 8,904,431 $ 36,508,158 $ - $ - $ 45,412,589 Inter-segment revenue 78,359 1,417,953 - (1,496,312 ) - Total segment revenue $ 8,982,790 $ 37,926,111 $ - $ (1,496,312 ) $ 45,412,589 Segment loss before tax $ (1,460,395 ) $ (2,421,047 ) $ (2,114,314 ) $ - $ (5,995,756 ) Segment including : Depreciation $ 1,305,525 $ 3,793,462 $ 208,594 $ - $ 5,307,581 Amortization $ 639,493 $ 2,047,466 $ 211,016 $ - $ 2,897,975 Interest income $ (2,993 ) $ (112,510 ) $ (43,772 ) $ - $ (159,275 ) Interest expense $ 181,485 $ 279,633 $ - $ - $ 461,118 Tax expense (benefit) $ 5,557 $ (73,476 ) $ (6,984 ) $ - $ (74,903 ) Segment assets $ 19,383,305 $ 95,515,296 $ 58,301,453 $ (80,912,612 ) $ 92,287,442 Segment liabilities $ 16,991,493 $ 80,997,115 $ 1,905,413 $ (61,106,421 ) $ 38,787,600 Note 1: Other segment is composed of holding companies and oversea subsidiaries which are excluded from reportable segments of Security Convergence or Video IoT. Note 2: Adjustment and write-off represents elimination for intercompany transactions for consolidation purpose. d) Reconciliation for segment income (loss) i) Sales between segments are carried out at arm’s length. The revenue from external customers reported to the chief operating decision-maker is measured in a manner consistent with that in the statement of comprehensive income. ii) Please refer to Note 44 c) for information on total consolidated profit or loss after reconciliation and reconciliation for profit after tax of reportable segments during the current period. e) Information on product and service The main businesses of the Group are providing information, software and data processing services. Please refer to Note 44 for the disclosure information by products and services. f) Geographical information Geographical information for each of the three years in the period ended December 31, 2022 is as follows: Year ended December 31, 2022 Year ended December 31, 2021 Year ended December 31, 2020 Non-current Non-current Non-current Revenue assets Revenue assets Revenue assets Asia -Taiwan $ 14,706,318 $ 16,716,816 $ 37,433,251 $ 33,026,486 $ 34,079,738 $ 31,948,903 -Hong Kong 7,687,126 704 4,797,685 5,616,651 11,332,851 5,177,431 -Others 10,774 - 8,417 2,010 - - Americas 4,590 1,431 3,510 158 - 158 Cayman Islands - 537,684 - - - - $ 22,408,808 $ 17,256,635 $ 42,242,863 $ 38,645,305 $ 45,412,589 $ 37,126,492 Revenues by geography are determined based on the region of the Company’s contracting entity, which may be different than the region of the customer. Revenue from Taiwan accounted for approximately 66, 89 and 75 percent of total revenue during fiscal 2022, 2021 and 2020, respectively. No individual country other than Taiwan and Hong Kong exceeded 10% of total revenue or non-current assets for any period presented. g) Major customer information Information of major customers that exceed 10% of the revenue in the statements of comprehensive income for each of the three years in the period ended December 31, 2022 is as follows: Year ended December 31, 2022 Year ended December 31, 2021 Year ended December 31, 2020 Customer Revenue Segment Revenue Segment Revenue Segment Customer A $ 5,388,482 Security Convergence $ - Not applicable $ - Not applicable Customer B 3,691,803 Security Convergence - Not applicable - Not applicable Customer C - Not applicable 6,592,017 Note 1 11,389,949 Note 1 Customer D - Not applicable 3,696,945 Video IoT 5,136,502 Video IoT Note 1: The Group sells products from both segments, Video IoT and security convergence. Note 2: No customer above mentioned accounted for over 10% of total accounts receivable as of December 31, 2022 and 2021.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
Accounting Policies, by Policy (Policies)	Dec. 31, 2022
Accounting Policies [Abstract]
Statement of compliance	a) Statement of compliance The consolidated financial statements of the Group have been prepared in accordance with IFRSs that came into effective as issued by the IASB.
The capital reorganization	b) The capital reorganization With consummation of the business combination with Global SPAC Partners Co. (“Global”) on July 13, 2022 (the “Closing Date”) as provided in Note 23, this transaction is accounted for as a capital reorganization. The business combination, which is not within the scope of IFRS 3 as Global does not meet the definition of a business in accordance with IFRS 3, is accounted for within the scope of IFRS 2. As such, the business combination is treated as the equivalent of the Company issuing shares at the closing of the business combination for the net assets of Global as of the Closing Date, accompanied by a capital recapitalization. The net assets of Global are stated at historical cost, with no goodwill or other intangible assets recorded. Any excess of the fair value of the Company’s shares issued considering a fair value of the Gorilla Ordinary Shares of $10.6 per share (price of Gorilla’s Ordinary Shares at the Closing Date) over the fair value of Global’s identifiable net assets acquired represents compensation for the service of a share exchange listing for its shares and is expensed as incurred (“share listing expense”) and further details of share listing expense is provided in Note 30.
Basis of preparation	c) Basis of preparation (a) Except for the following items, the consolidated financial statements have been prepared under the historical cost convention: i) Defined benefit assets are recognized based on the net amount of pension fund assets less present value of defined benefit obligation. ii) Financial assets and liabilities at fair value through profit or loss. (b) The preparation of financial statements in conformity with IFRSs requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Group’s accounting policies. The areas 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 dd). (c) Certain amounts in the prior year financial statements have been reclassified to conform to the current year presentation.
Basis of consolidation	d) Basis of consolidation (a) Basis for preparation of consolidated financial statements: i) All subsidiaries are included in the Group’s consolidated financial statements. Subsidiaries are all entities controlled by the Group. The Group controls an entity when the Group is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Consolidation of subsidiaries begins from the date the Group obtains control of the subsidiaries and ceases when the Group loses control of the subsidiaries. ii) Inter-company transactions, balances and unrealized gains or losses on transactions between companies within the Group are eliminated. Accounting policies of subsidiaries have been adjusted where necessary to ensure consistency with the policies adopted by the Group. iii) When the Group loses control of a subsidiary, the Group remeasures any investment retained in the former subsidiary at its fair value. That fair value is regarded as the fair value on initial recognition of a financial asset or the cost on initial recognition of the associate or joint venture. Any difference between fair value and carrying amount is recognized in profit or loss. All amounts previously recognized in other comprehensive income in relation to the subsidiary are reclassified to profit or loss on the same basis as would be required if the related assets or liabilities were disposed of. That is, when the Group loses control of a subsidiary, all gains or losses previously recognized in other comprehensive income in relation to the subsidiary should be reclassified from equity to profit or loss, if such gains or losses would be reclassified to profit or loss when the related assets or liabilities are disposed of. (b) Subsidiaries included in the consolidated financial statements: Ownership (%) Name of Name of Main Business December 31, 2022 December 31, 2021 Note The Company Gorilla Science & Technology Holding, Inc. (Gorilla BVI) Information, software and data processing services 100 % 100 % The Company Gorilla Intelligence Technology Co. Ltd. (Gorilla Shanghai) Information, software and data processing services N/A 100 % Note 3 The Company ISSCore Technology, Inc. Information, software and data processing services 100 % 100 % The Company Telmedia Technology Limited (Telmedia) Information, software and data processing services 100 % 100 % The Company Gorilla Merger Sub, Inc. Investment holdings N/A 100 % Note 1 The Company Global SPAC Partners Co. (Global) Dormant corporation 100 % 0 % Note 1 The Company Gorilla Technology UK Limited (Gorilla UK) Information, software and data processing services 100 % 0 % Note 2 Gorilla Gorilla Technology Inc. (Gorilla Taiwan) Information, software and data processing services 100 % 100 % Telmedia NSGUARD Technology Inc. Information, software and data processing services 100 % 100 % Telmedia Gorilla Technology Japan Inc. Iinformation, software and data processing services 100 % 100 % Note1: Gorilla Merger Sub, Inc. was established in December 2021 for a designated purpose as an acquirer to complete the de-SPAC merger deal with Global. On the Closing Date, as contemplated by the business combination agreement, Gorilla Merger Sub, Inc. merged with and into Global, with Global surviving as a wholly-owned subsidiary of the Company. Information relating to business combination is provided in Note 23. Note 2: Gorilla UK was established in August 2022. Note 3: Gorilla Shanghai was dissolved in November 2022. (c) Subsidiaries not included in the consolidated financial statements: None. (d) Adjustments for subsidiaries with different balance sheet dates: None. (e) Significant restrictions: None. (f) Subsidiaries that have non-controlling interests that are material to the Group: None.
Foreign currency translation	e) Foreign currency translation Items included in the financial statements of each of the Group’s entities are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). The consolidated financial statements are presented in United States dollars, which is the Company’s functional and the Group’s presentation currency. (a) Foreign currency transactions and balances i) Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such transactions are recognized in profit or loss in the period in which they arise. ii) Monetary assets and liabilities denominated in foreign currencies at the period end are retranslated at the exchange rates prevailing at the balance sheet date. Exchange differences arising upon re-translation at the balance sheet date are recognized in profit or loss. iii) Non-monetary assets and liabilities denominated in foreign currencies that are not measures at fair value are translated using the historical exchange rates at the dates of the initial transactions. All foreign exchange gains and losses are presented in the statement of comprehensive loss within ‘other gains (losses) – net’. (b) Translation of foreign operations i) The operating results and financial position of all the group entities that have a functional currency different from the presentation currency are translated into the presentation currency as follows: ● Assets and liabilities for each balance sheet presented are translated at the closing exchange rate at the date of that balance sheet; ● Income and expenses for each statement of comprehensive loss are translated at average exchange rates of that period; and ● All resulting exchange differences are recognized in other comprehensive income. ii) When the foreign operation partially disposed of or sold is a subsidiary, cumulative exchange differences that were recorded in other comprehensive income are proportionately transferred to the non-controlling interest in this foreign operation. In addition, even when the Group retains partial interest in the former foreign subsidiary after losing control of the former foreign subsidiary, such transactions should be accounted for as disposal of all interest in the foreign operation.
Classification of current and non-current items	f) Classification of current and non-current items (a) Assets that meet one of the following criteria are classified as current assets; otherwise they are classified as non-current assets: i) Assets arising from operating activities that are expected to be realized, or are intended to be sold or consumed within the normal operating cycle; ii) Assets held mainly for trading purposes; iii) Assets that are expected to be realized within twelve months from the balance sheet date; and iv) Cash and cash equivalents, excluding restricted cash and cash equivalents. (b) Liabilities that meet one of the following criteria are classified as current liabilities; otherwise they are classified as non-current liabilities: i) Liabilities that are expected to be paid off within the normal operating cycle; ii) Liabilities arising mainly from trading activities; iii) Liabilities that are to be paid off within twelve months from the balance sheet date; and iv) Liabilities for which the repayment date cannot be extended unconditionally to more than twelve months after the balance sheet date.
Cash equivalents	g) Cash equivalents Cash equivalents refer to short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Time deposits that meet the definition above and are held for the purpose of meeting short-term cash commitments in operations are classified as cash equivalents.
Financial assets at fair value through profit or loss	h) Financial assets at fair value through profit or loss (a) Financial assets at fair value through profit or loss are financial assets that are not measured at amortized cost or fair value through other comprehensive income. (b) On a regular way purchase or sale basis, financial assets at fair value through profit or loss are recognized and derecognized using trade date accounting. (c) At initial recognition, the Group measures the financial assets at fair value and recognizes the transaction costs in profit or loss. The Group subsequently measures the financial assets at fair value, and recognizes the gain or loss in profit or loss.
Financial assets at amortized cost	i) Financial assets at amortized cost (a) The Group classifies its financial assets as at amortized cost only if both of the following criteria are met: i) the asset is held within a business model whose objective is to collect the contractual cash flows, and ii) the contractual terms give rise to cash flows that are solely payments of principal and interest. (b) On a regular way purchase or sale basis, financial assets at amortized cost are recognized and derecognized using trade date accounting. (c) At initial recognition, the Group measures the financial assets at fair value plus transaction costs. Interest income from these financial assets is included in finance income using the effective interest method. A gain or loss is recognized in profit or loss when the asset is derecognized or impaired. (d) The Group’s time deposit which do not fall under cash equivalents are those with a short maturity period and are measured at initial investment amount as the effect of discounting is immaterial.
Accounts receivable	j) Accounts receivable (a) Accounts receivable represent the Group’s contractual right to receive consideration in exchange for transferred goods or rendered services. (b) Non-interest bearing short-term accounts receivable are measured at the original invoice amount as the effect of discounting is immaterial.
Impairment of financial assets	k) Impairment of financial assets For debt instruments measured at financial assets at amortized cost, at each reporting date, the Group recognizes the impairment provision for 12 months expected credit losses if there has not been a significant increase in credit risk since initial recognition or recognizes the impairment provision for the lifetime expected credit losses (ECLs) if such credit risk has increased since initial recognition after taking into consideration all reasonable and verifiable information that includes forecasts. On the other hand, for accounts receivable or contract assets that do not contain a significant financing component, the Group recognizes the impairment provision for lifetime ECLs.
Derecognition of financial assets	l) Derecognition of financial assets (a) The Group derecognizes a financial asset when the contractual rights to receive the cash flows from the financial asset have expired. (b) The Group derecognizes a financial asset when the contractual rights to receive cash flows of the financial asset have been transferred and the Group has transferred substantially all risks and rewards of ownership of the financial asset.
Operating leases (lessor)	m) Operating leases (lessor) Lease income from an operating lease (net of any incentives given to the lessee) is recognized in profit or loss on a straight-line basis over the lease term.
Inventories	n) Inventories Inventories are stated at the lower of cost and net realizable value. Cost is determined using the weighted-average method. The item by item approach is used in applying the lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and the estimated costs necessary to make the sale.
Property, plant and equipment	o) Property, plant and equipment (a) Property, plant and equipment are initially recorded at cost. (b) Subsequent costs are included in the asset’s carrying amount or recognized 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 derecognized. All other repairs and maintenance are charged to profit or loss during the financial period in which they are incurred. (c) Land is not depreciated. Property, plant and equipment apply cost model and are depreciated using the straight-line method over their estimated useful lives. Each part of an item of property, plant, and equipment with a cost that is significant in relation to the total cost of the item must be depreciated separately. (d) The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each financial year-end. If expectations for the assets’ residual values and useful lives differ from previous estimates or the patterns of consumption of the assets’ future economic benefits embodied in the assets have changed significantly, any change is accounted for as a change in estimate under IAS 8, ‘Accounting Policies, Changes in Accounting Estimates and Errors’, from the date of the change. The estimated useful lives of property, plant and equipment are as follows: Buildings and structures 50 years Transportation equipment 5 years Office equipment 3~5 years Leasehold equipment 3~5 years Other equipment (Note) 5 years Note: Other equipment primarily includes big data platform for image analytics, data storage equipment and server equipment.
Leasing arrangements (lessee)－right-of-use assets/ lease liabilities	p) Leasing arrangements (lessee)－right-of-use assets/ lease liabilities (a) Leases are recognized as a right-of-use asset and a corresponding lease liability at the date at which the leased asset is available for use by the Group. For short-term leases or leases of low-value assets, lease payments are recognized as an expense on a straight-line basis over the lease term. (b) Lease liabilities include the net present value of the remaining lease payments at the commencement date, discounted using the incremental borrowing interest rate. Lease payments are comprised of fixed payments, less any lease incentives receivable. The Group subsequently measures lease liabilities at amortized cost using the interest method and recognizes interest expense over the lease term. The lease liability is remeasured and the amount of remeasurement is recognized as an adjustment to the right-of-use asset when there are changes in the lease term or lease payments and such changes do not arise from contract modifications. (c) At the commencement date, the right-of-use asset is stated at cost comprising the amount of the initial measurement of lease liability. The right-of-use asset is measured subsequently using the cost model and is depreciated from the commencement date to the earlier of the end of the asset’s useful life or the end of the lease term. When the lease liability is remeasured, the amount of remeasurement is recognized as an adjustment to the right-of-use asset. (d) For lease modifications that decrease the scope of the lease, the lessee shall decrease the carrying amount of the right-of-use asset and remeasure the lease liability to reflect the partial or full termination of the lease, and recognize the difference in profit or loss.
Intangible assets	q) Intangible assets Computer software is stated at cost and amortized on a straight-line basis over its estimated useful life of 1 to 5 years.
Impairment of non-financial assets	r) Impairment of non-financial assets The Group assesses at each balance sheet date the recoverable amounts of those assets where there is an indication that they are impaired. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell or value in use. The fair value less costs of disposal calculation is based on available data from binding sales transactions, conducted at arm’s length, for similar assets or observable market prices less incremental costs for disposing of the asset. The value in use calculation is based on a discounted cash flow (‘DCF’) model. The cash flows are derived from the budget for the next five years and do not include restructuring activities that the Group is not yet committed to or significant future investments that will enhance the asset’s performance of the cash generating unit being tested. The recoverable amount is sensitive to the discount rate used for the DCF model as well as the expected future cash-inflows and the growth rate used for the extrapolation purposes. When the circumstances or reasons for recognizing impairment loss for an asset in prior years no longer exist or diminish, the impairment loss is reversed. The increased carrying amount due to reversal should not be more than what the depreciated or amortized historical cost would have been if the impairment had not been recognized. There was no impairment of non-financial assets for the years ended December 31, 2022 and 2021.
Loans	s) Loans Loans comprise long-term and short-term bank borrowings and other short-term loans. Loans are recognized initially at fair value, net of transaction costs incurred. Loans are subsequently stated at amortized cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognized in profit or loss over the period of the borrowings using the effective interest method.
Notes and accounts payable	t) Notes and accounts payable (a) Accounts payable are liabilities for purchases of goods or services and notes payable are those resulting from operating and non-operating activities. (b) Non-interest bearing short-term notes and accounts payable are measured at the original invoice amount as the effect of discounting is immaterial.
Derecognition of financial liabilities	u) Derecognition of financial liabilities A financial liability is derecognized when the obligation under the liability specified in the contract is discharged, cancelled or expired.
Provisions	v) Provisions Assurance-type warranties are recognized when the Group has a present legal obligation as a result of past events, and it is probable that an outflow of economic resources will be required to settle the obligation and the amount of the obligation can be reliably estimated. Warranties are measured at the present value of the expenditures expected to be required to settle the obligation on the balance sheet date.
Employee benefits	w) Employee benefits (a) Short-term employee benefits Short-term employee benefits are recognized when the employee has rendered the service and are measured at undiscounted amount of benefits expected to be paid in exchange for that service. (b) Pensions i) Defined contribution plans Under defined contribution plans, contributions are recognized as pension expenses when they are due on an accrual basis. Prepaid contributions are recognized as an asset to the extent of a cash refund or a reduction in the future payments. ii) Defined benefit plans ● Net obligation under a defined benefit plan is defined as the present value of an amount of pension benefits that employees will receive on retirement for their services with the Group in current period or prior periods. The liability recognized in the balance sheet in respect of defined benefit pension plans is the present value of the defined benefit obligation at the balance sheet date less the fair value of plan assets. The net defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The rate used to discount is determined by using interest rates of government bonds (at the balance sheet date) of a currency and term consistent with the currency and term of the employment benefit obligations. ● Remeasurements arising on defined benefit plans are recognized in other comprehensive income in the period in which they arise and are recorded as retained earnings. (c) Employees’ compensation and directors’ remuneration Employees’ compensation and directors’ remuneration are recognized as expenses and liabilities, provided that such recognition is required under legal or constructive obligation and those amounts can be reliably estimated. Any difference between the resolved amounts and the subsequently actual distributed amounts is accounted for as changes in estimates.
Employee share-based payment	x) Employee share-based payment Under the equity-settled share-based payment arrangements, the employee services received are measured at the fair value of the equity instruments granted at the grant date, and are recognized as compensation cost over the vesting period, with a corresponding adjustment to equity. The fair value of the equity instruments granted shall reflect the impact of market vesting conditions and non-vesting conditions. Compensation cost is subject to adjustment based on the service conditions that are expected to be satisfied and the estimates of the number of equity instruments that are expected to vest under the non-market vesting conditions at each balance sheet date. Ultimately, the amount of compensation cost recognized is based on the number of equity instruments that eventually vest. Having recognized the goods or services received and a corresponding increase in equity, the Company shall make no subsequent adjustment to total equity after vesting date. However, this requirement does not preclude the Company from recognizing a transfer within equity.
Income tax	y) Income tax (a) The tax expense for the period comprises current and deferred tax. Tax is recognized in profit or loss. (b) The current income tax expense is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries where the Company and its subsidiaries operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in accordance with applicable tax regulations. It establishes provisions where appropriate based on the amounts expected to be paid to the tax authorities. (c) Deferred tax is recognized, using the balance sheet liability method, on temporary differences between the tax bases of assets and liabilities and their carrying amounts in the consolidated balance sheet. Deferred tax is provided on temporary differences arising from investments in subsidiaries, except where the timing of the reversal of the temporary difference is controlled by the Group and it is probable that the temporary difference will not be reversed in the foreseeable future. Deferred tax assets and liabilities are measured based on the tax rates and laws that are expected to apply when the assets and liabilities will be realized or settled. (d) Deferred tax assets are recognized only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized. At each balance sheet date, unrecognized and recognized deferred tax assets are reassessed. (e) Current income tax assets and liabilities are offset and the net amount reported in the balance sheet when there is a legally enforceable right to offset the recognized amounts and an intention to settle on a net basis or realize the asset and settle the liability simultaneously. Deferred tax assets and liabilities are offset on the balance sheet when the entity has the legally enforceable right to offset current tax assets against current tax liabilities and they are levied by the same taxation authority on either the same entity or different entities that intend to settle on a net basis or realize the asset and settle the liability simultaneously. (f) When the Company has a history of recent losses, the Company recognizes a deferred tax asset arising from unused tax losses only to the extent that the Company has sufficient taxable temporary differences or there is convincing other evidence that sufficient taxable profit will be available against which the unused tax losses can be utilized by the Company.
Share capital	z) Share capital (a) Ordinary shares are classified as equity. The classification of preference shares is determined according to the special rights attached to preference shares based on the substance of the contract and the definition of financial liabilities and equity instruments. Incremental costs directly attributable to the issue of new shares or share options are shown in equity as a deduction from the proceeds. (b) Where the Company repurchases the Company’s equity share capital that has been issued, the consideration paid, including any directly attributable incremental costs (net of income taxes) is deducted from equity attributable to the Company’s equity holders. Where such shares are subsequently reissued, the difference between their book value and any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the Company’s equity holders.
Revenue recognition	aa) Revenue recognition The Group generates revenue from offering hardware and software products as well as professional services to its customers. Sales of hardware consists of single performance obligation. Sales of software consists of both single or multiple performance obligations and transaction price of which is allocated to each performance obligation on a relative stand-alone selling price basis. Major types of sales of services offered are system integration service and maintenance service. The Group only offers one contract when a customer purchases more than one offering at or near the same time. Such contract including more than one offering is only made in relation to system integration service. For system integration service, services promised in the contract are highly dependent on and highly interrelated with each other and is not separately identifiable from other promises in the contract. Therefore, all goods and services in the contract are exclusively accounted for as a single performance obligation. For maintenance service project, the inputs of labor hours and resources are expended evenly throughout the performance period. Therefore, the Group recognizes revenue on a straight-line basis. (a) Sales of goods-hardware i) The Group’s sales of goods-hardware are primarily selling of externally purchased server, solid state drive, hard drives, and computer peripheral to the customer. Sales are recognized when control of the products has transferred, being when the products are delivered to the customer, the customer has full discretion over the channel and price to sell the products, and there is no unfulfilled obligation that could affect the customer’s acceptance of the products. Delivery occurs when the products have been shipped to the specific location, the risks of obsolescence and loss have been transferred to the customer, and either the customer has accepted the products in accordance with the sales contract, or the Group has objective evidence that all criteria for acceptance have been satisfied. ii) Revenue is recognized based on the price specified in the contract, net of estimated business tax, sales return and discounts. Accumulated experience is used to estimate and provide for the discounts, using the expected value method, and revenue is only recognized to the extent that it is highly probable that a significant reversal will not occur. The estimation is subject to an assessment at each reporting date. iii) A receivable is recognized when the goods are delivered as the right to consideration is unconditional because only a passage of time is required before the payment of that consideration is due. (b) Sales of goods-software i) The Group develops and sells video intelligence and security convergence products. Sales are from sell of software products such as system software, database and platform by providing a right of use to customers which can be accounted for as a single or multiple performance obligations, depending on whether or not the customer can benefit from the good on its own and the Group’s promise to transfer the goods to the customer is separately identifiable from other promises in the contract. The Group only offers one offering in sales of software contract and it may offer several software products within the same contract and each software product is distinct and independent from one another. Under such circumstance, a contract contains multiple performance obligations and revenue is recognized upon fulfilment of each performance obligation. ii) The only post-sale obligation to customers is in respect of warranties that provide assurance that products will operate in accordance with agreed-upon specifications and function as intended. These warranty provisions are only invoked when a customer makes requests relating to flawed, malfunctional or defective products. Since customers do not have the option to purchase the warranty separately and the warranty does not offer any technical support or the right to receive unspecified updates, upgrades or enhancements, the warranty is not considered a separate performance obligation pursuant to IFRS 15. B28 through B33 and, accordingly, is accounted for as a liability in accordance with IAS 37. iii) Transaction prices are determined at contract inception based on the price specified in the contract, net of estimated business tax, sales return and discounts. Accumulated experience is used to estimate and provide for the discounts, using the expected value method, and revenue is only recognized to the extent that it is highly probable that a significant reversal will not occur. The estimation is subject to an assessment at each reporting date. The Group allocates the transaction price to each performance obligation on a relative stand-alone selling price basis. The Group sells each of its software products separately so that the relative stand-alone selling price can be determined accordingly. Revenue is recognized as the control of each performance obligations is transferred at a point in time, being when the software installed to the customer. The customer can direct the use of, and obtain substantially all of the remaining benefits from, the software at the point in time at which the software is installed, and there is no unfulfilled obligation that could affect the customer’s acceptance of the products. iv) A receivable is recognized when the goods are delivered as the right to consideration is unconditional because only a passage of time is required before the payment of that consideration is due. (c) Sales of services i) The Group provides information, software and data processing services. Main types of services offered are system integration service contract and maintenance service contract. System integration service includes information and communication systems, installation of software and hardware equipment as well as implementation and integration of various systems whereas maintenance service is to provide maintenance work for equipment at the performance location during the contractual period. The consideration promised in the most of service contracts with customer of the Group are generally at fixed amount, and the amounts of variable consideration in certain service contracts which also include fixed amount of consideration are insignificant. ii) For system integration service projects, the arrangements typically include sales of hardware, software, and services within the same contract. However, since the goods and services promised in the contract are significantly affected by one or more of the other goods or services in the contract to function as intended, they are highly dependent on and highly interrelated with each other and is not separately identifiable from other promises in the contract. Therefore, all of the arrangements in the contract are deemed a single performance obligation and allocation of transaction price is not required. Revenue is recognized based on the actual service provided to the end of the reporting period as a proportion of the total services to be provided, because the customer receives and uses the benefits simultaneously. This is determined based on the proportion of hardware, software and labor services that have been performed as of the financial reporting date to the total labor services expected to be rendered. iii) For maintenance service project, the Group regularly assigns employees to perform inspection and maintenance work at each performing location and the inputs of labor hours and resources are expended evenly throughout the performance period. The Group recognizes revenue on a straight-line basis. iv) The customer pays at the time specified in the payment schedule. If the services rendered exceed the payment, a contract asset is recognized. If the payments exceed the services rendered, a contract liability is recognized. v) Estimates of revenues, costs or extent of progress toward completion are revised if circumstances change. Any resulting increases or decreases in estimated revenues or costs are reflected in profit or loss in the period in which the circumstances that give rise to the revision become known by management. (d) Sales arrangement with system integrators i) The Group has relied, in part, on a variety of partnerships with system integrators (“partners”) to allow the Group to provide data services as part of services provided by the partners, and they integrate the Group’s products and services with theirs’ and sell directly to their customers in their region of operation. ii) In such arrangement, the Group enters into sales agreement with the partners directly and is only responsible for delivering goods and services to the partners. Revenue is recognized when the Group fulfils its performance obligations as stated in the executed contracts with the partners in accordance with Group’s revenue recognition policy as stated in the preceding paragraphs. (e) Sales arrangement with sales representatives, resellers and distributors i) In geographic regions where the Group does not have an operating subsidiary, the Group provides its products and services solutions through a suite of non-exclusive agreements that appoint sales representatives, resellers and distributors to engage with end customers. Revenue recognition for each type of these arrangements is as follows: ii) Sales representatives are granted rights to use the Group’s products and services to market, promote and solicit orders of products on a non-transferable, non-sub-licensable and limited basis in designated regions. Sales representatives earn sales commission and contracts are not automatically renewed. In such arrangement, the Group enters into sales agreements with the customers directly. Goods and services are provided directly by the Group to the customers in accordance with the executed contracts. Revenue is recognized when the Group fulfils its performance obligations as stated in the executed contracts with customers in accordance with the Group’s revenue recognition policy as stated in the preceding paragraphs. iii) Resellers purchase the Group’s products and services for resale to end customers and provide maintenance services in their areas of operation. They are permitted to use the Group’s software for demonstration, training, and maintenance services. The contracts are automatically renewed unless prior notice is otherwise provided. In such arrangement, the Group enters into sales agreements with resellers directly and is only responsible for delivering its goods and services to resellers. Revenue is recognized when the Group fulfils its performance obligations as stated in the executed contracts with resellers in accordance with Group’s revenue recognition policy as stated in the preceding paragraphs. iv) Distributors purchase the Group’s products at a discount and are permitted to market, distribute, sell, bundle, promote and advertise the products directly to end customers in their region of operation. The contracts are automatically renewed unless prior notice otherwise is provided. In such arrangement, the Group enters into sales agreements with distributors directly and is only responsible for delivering its goods and services to distributors. Revenue is recognized when the Group fulfils its performance obligations as stated in the executed contracts with distributors in accordance with Group’s revenue recognition policy as stated in the preceding paragraphs.
Operating segments	bb) Operating segments Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by the Chief Operating Decision Maker (“CODM”) in deciding how to allocate resources to an individual segment and in assessing performance. The Company’s Chief Executive Officer is the CODM. The Company’s CODM reviews financial information provided based on product lines and presented on a consolidated basis for purposes of making operating decisions, allocating resources, and evaluating financial performance. As such, the Company currently has determined that it operates in three operating segments and has three reportable segments which are Video IoT, Security Convergence and other segment.
Warrant liabilities	cc) Warrant liabilities Share purchase warrants issued by the Group are accounted for as derivative liabilities. The warrants are initially recognized at fair value, and in subsequent periods measured at fair value through profit or loss with any changes in fair value recognized in profit or loss until the warrants are exercised, redeemed, or expired.
Critical accounting judgments, estimates and key sources of assumption uncertainty	dd) Critical accounting judgments, estimates and key sources of assumption uncertainty The preparation of these consolidated financial statements requires management to make critical judgements in applying the Group’s accounting policies and make critical assumptions and estimates concerning future events. Assumptions and estimates may differ from the actual results and are continually evaluated and adjusted based on historical experience and other factors. Such assumptions and estimates have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year; and the related information is addressed below: (a) Critical judgements in applying the Group’s accounting policies None. (b) Critical accounting estimates and assumptions Revenue recognition-sales of system integration services The Group recognizes revenue from providing system integration services based on the actual service provided to the end of the reporting period as a proportion of the total services to be provided, because the customer receives and uses the benefits simultaneously. This is determined based on the proportion of hardware, software and labor services that have been performed as of the financial reporting date to the total labor services expected to be rendered. Recognition of revenue and profit is dependent upon a number of factors, including the accuracy of a variety of estimates made at the balance sheet date, such as engineering progress, material quantities, the achievement of milestones, labor productivity and cost estimates. Any significant variances in estimations of the total costs will impact the measurement of progress which drives the revenue recognition of contract works in an accounting period. Management continuously monitors factors that may affect the quality of its estimates and conducts periodic review of the relevance of factors by reviewing the actual amounts incurred and comparing with previous estimated amounts in order to mitigate the exposure to significant variances. For each of the three years in the period ended December 31, 2022, the Group recognized service revenue of $12,285,804, $15,910,023 and $20,477,655, respectively.

Applications of new and revis_2

Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB (Tables)	12 Months Ended
	Dec. 31, 2022
Application of New and Revised International Financial Reporting Standards Ifrs International Accounting Standards Ias International Financial Reporting Interpretations Committee Ifric Interpretations an [Abstract]
Schedule of new interpretation that are mandatorily effective for the current year	New Standards, Interpretations and Amendments Effective date issued by IASB Amendments to IFRS 3, ‘Reference to the conceptual framework’ January 1, 2022 Amendments to IAS 16, ‘Property, plant and equipment: proceeds before intended use’ January 1, 2022 Amendments to IAS 37, ‘Onerous contracts – cost of fulfilling a contract’ January 1, 2022 Annual improvements to IFRS Standards 2018 – 2020 January 1, 2022
Schedule of new standards, interpretations and amendments in issue but not yet effective	New Standards, Interpretations and Amendments Effective date issued by IASB Amendments to IAS 1, ‘Disclosure of accounting policies’ January 1, 2023 Amendments to IAS 8, ‘Definition of accounting estimates’ January 1, 2023 Amendments to IAS 12, ‘Deferred tax related to assets and liabilities arising from a single transaction’ January 1, 2023 IFRS 17, ‘Insurance contracts’ January 1, 2023 Amendments to IFRS 17, ‘Insurance contracts’ January 1, 2023 Amendment to IFRS 17, ‘Initial application of IFRS 17 and IFRS 9 – comparative information’ January 1, 2023 Amendments to IFRS 16, ‘Lease liability in a sale and leaseback’ January 1, 2024 Amendments to IAS 1, ‘Classification of liabilities as current or noncurrent’ January 1, 2024 Amendments to IAS 1, ‘Non-current liabilities with covenants’ January 1, 2024 Amendments to IFRS 10 and IAS 28, ’Sale or contribution of assets between an investor and its associate or joint venture’ To be determined by

Summary of significant accoun_2

Summary of significant accounting policies (Tables)	12 Months Ended
Summary of significant accounting policies (Tables)	Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract]
Schedule of condensed consolidated financial statements	Ownership (%) Name of Name of Main Business December 31, 2022 December 31, 2021 Note The Company Gorilla Science & Technology Holding, Inc. (Gorilla BVI) Information, software and data processing services 100 % 100 % The Company Gorilla Intelligence Technology Co. Ltd. (Gorilla Shanghai) Information, software and data processing services N/A 100 % Note 3 The Company ISSCore Technology, Inc. Information, software and data processing services 100 % 100 % The Company Telmedia Technology Limited (Telmedia) Information, software and data processing services 100 % 100 % The Company Gorilla Merger Sub, Inc. Investment holdings N/A 100 % Note 1 The Company Global SPAC Partners Co. (Global) Dormant corporation 100 % 0 % Note 1 The Company Gorilla Technology UK Limited (Gorilla UK) Information, software and data processing services 100 % 0 % Note 2 Gorilla Gorilla Technology Inc. (Gorilla Taiwan) Information, software and data processing services 100 % 100 % Telmedia NSGUARD Technology Inc. Information, software and data processing services 100 % 100 % Telmedia Gorilla Technology Japan Inc. Iinformation, software and data processing services 100 % 100 %
Schedule of useful lives of property, plant and equipment	Buildings and structures 50 years Transportation equipment 5 years Office equipment 3~5 years Leasehold equipment 3~5 years Other equipment (Note) 5 years

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
Cash and cash equivalents (Tables)	Dec. 31, 2022
Disclosure Of Cash And Cash Equivalents Text Block Abstract
Schedule of cash and cash equivalents	December 31, December 31, Cash on hand and petty cash $ 7,957 $ 9,549 Checking accounts 130,362 18,244 Demand deposits 22,858,058 6,416,955 Time deposits 6,871,187 12,559,077 29,867,564 19,003,825 Transferred to financial assets at amortized cost (6,871,187 ) (9,059,077 ) $ 22,996,377 $ 9,944,748

Financial assets at fair valu_2

Financial assets at fair value through profit or loss (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Financial Instruments At Fair Value Through Profit Or Loss Text Block Abstract
Schedule of financial assets at fair value through profit or loss	December 31, Current items: Financial assets mandatorily measured at fair value through profit or loss Investment in a rent-a-captive company $ 1,073,229

Financial Assets at Amortized_2

Financial Assets at Amortized Cost (Tables)	12 Months Ended
Financial Assets at Amortized Cost (Tables)	Dec. 31, 2022
Disclosure of financial assets that are either past due or impaired [line items]
Schedule of Financial assets at amortized cost	Items December 31, December 31, Current items: Time deposits $ 6,871,187 $ 9,008,499 Non-current items: Time deposits $ - $ 50,578
Schedule of profit or loss in relation to financial assets at amortized cost	Year ended Year ended Year ended Interest income $ 31,604 $ 12,810 $ 20,603

Accounts receivable (Tables)

Accounts receivable (Tables)	12 Months Ended
Accounts receivable (Tables)	Dec. 31, 2022
Accounts And Non Trade Receivable Abstract
Schedule of accounts receivable	December 31, December 31, Accounts receivable $ 15,523,390 $ 36,308,109 Less: Allowance for uncollectable accounts (1,481,779 ) (1,486,291 ) $ 14,041,611 $ 34,821,818
Schedule of analysis of accounts receivable is as follows	December 31, December 31, Not past due $ 11,022,374 $ 29,794,677 Up to 180 days 4,091,598 5,049,007 181 to 365 days 409,418 167,750 Over 366 days - 1,296,675 $ 15,523,390 $ 36,308,109

Inventories (Tables)

Inventories (Tables)	12 Months Ended
Inventories (Tables)	Dec. 31, 2022
Inventories [Abstract]
Schedule of inventories	December 31, 2022 Allowance for Cost valuation loss Book value Finished goods $ 68,629 $ - $ 68,629 December 31, 2021 Allowance for Cost valuation loss Book value Finished goods $ 152,227 $ - $ 152,227
Schedule of cost of inventories recognized as expense	Year ended Year ended Year ended December 31, December 31, December 31, Cost of goods sold $ 7,266,283 $ 16,790,457 $ 14,977,217 Cost of services 6,805,619 9,678,205 11,879,984 $ 14,071,902 $ 26,468,662 $ 26,857,201

Prepayments (Tables)

Prepayments (Tables)	12 Months Ended
Prepayments (Tables)	Dec. 31, 2022
Disclosure Of Prepayments And Other Assets Text Block Abstract
Schedule of prepayments	Items December 31, December 31, Current items: Prepayment for insurance expenses $ 1,034,217 $ - Prepayment for professional services expenses 227,000 - Prepayments for transaction costs - 194,272 Others 5,225 37,259 $ 1,266,442 $ 231,531 Non-current items: Prepayment for insurance expenses $ 537,684 $ - Others 75,298 - $ 612,982 $ -

Other Receivables (Tables)

Other Receivables (Tables)	12 Months Ended
Other Receivables (Tables)	Dec. 31, 2022
Other receivables [Abstract]
Disclosure of financial liabilities [text block]	December 31, December 31, Other receivables from a related party (Note) $ 521,852 $ - Others 126,765 19,930 $ 648,617 $ 19,930

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
Property, Plant and Equipment (Tables)	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Buildings and Other Land structures Transportation Office equipment Total At January 1, 2022 Cost $ 14,110,197 $ 3,575,363 $ 34,953 $ 7,238,662 $ 33,427,990 $ 58,387,165 Accumulated depreciation - (853,996 ) (22,879 ) (3,065,014 ) (20,050,206 ) (23,992,095 ) $ 14,110,197 $ 2,721,367 $ 12,074 $ 4,173,648 $ 13,377,784 $ 34,395,070 2022 January 1 $ 14,110,197 $ 2,721,367 $ 12,074 $ 4,173,648 $ 13,377,784 $ 34,395,070 Additions - 24,368 - 653,628 2,208,757 2,886,753 Disposals (Note 3) - - - (2,590,890 ) (9,977,212 ) (12,568,102 ) Depreciation expenses - (78,172 ) (5,343 ) (1,329,350 ) (4,484,888 ) (5,897,753 ) Net exchange differences (1,392,182 ) (266,917 ) (1,034 ) (64,686 ) (958,582 ) (2,683,401 ) December 31 $ 12,718,015 $ 2,400,646 $ 5,697 $ 842,350 $ 165,859 $ 16,132,567 At December 31, 2022 Cost $ 12,718,015 $ 3,246,249 $ 31,504 $ 1,635,691 $ 12,112,226 $ 29,743,685 Accumulated depreciation - (845,603 ) (25,807 ) (793,341 ) (11,946,367 ) (13,611,118 ) $ 12,718,015 $ 2,400,646 $ 5,697 $ 842,350 $ 165,859 $ 16,132,567 Buildings and Other Land structures Transportation Office equipment Total At January 1, 2021 Cost $ 13,713,844 $ 3,469,595 $ 44,903 $ 5,905,654 $ 27,338,767 $ 50,472,763 Accumulated depreciation - (750,555 ) (27,493 ) (2,357,547 ) (14,564,161 ) (17,699,756 ) Accumulated impairment - - - (381,395 ) - (381,395 ) $ 13,713,844 $ 2,719,040 $ 17,410 $ 3,166,712 $ 12,774,606 $ 32,391,612 2021 January 1 $ 13,713,844 $ 2,719,040 $ 17,410 $ 3,166,712 $ 12,774,606 $ 32,391,612 Additions - 5,427 - 2,253,533 5,236,878 7,495,838 Depreciation expenses - (80,788 ) (5,771 ) (1,259,346 ) (5,005,656 ) (6,351,561 ) Net exchange differences 396,353 77,688 435 12,749 371,956 859,181 December 31 $ 14,110,197 $ 2,721,367 $ 12,074 $ 4,173,648 $ 13,377,784 $ 34,395,070 At December 31, 2021 Cost $ 14,110,197 $ 3,575,363 $ 34,953 $ 7,238,662 $ 33,427,990 $ 58,387,165 Accumulated depreciation - (853,996 ) (22,879 ) (3,065,014 ) (20,050,206 ) (23,992,095 ) $ 14,110,197 $ 2,721,367 $ 12,074 $ 4,173,648 $ 13,377,784 $ 34,395,070 Note 1: Information relating to property, plant and equipment that were pledged to others as collaterals is provided in Note 38. Note 2: Other equipment primarily includes big data platform for image analytics, data storage equipment and server equipment. Note 3: Information relating to purchase of treasury shares by transferring property, plant and equipment, as part of considerations, with Koh Sih-Ping, the former Director and CEO of the Company, is provided in Note 37.

Leasing Arrangements_Lessee (Ta

Leasing Arrangements－Lessee (Tables)	12 Months Ended
Leasing Arrangements－Lessee (Tables)	Dec. 31, 2022
Leasing arrangements lessee [Abstract]
Schedule of right-of-use assets and the depreciation charge	December 31, Year ended December 31, Year ended Carrying Depreciation charge Carrying Depreciation charge Buildings $ 4,925 $ 12,774 $ 19,219 $ 14,394 (Office and warehouse) Transportation equipment (Business vehicles) 11,750 27,640 104,156 20,044 $ 16,675 $ 40,414 $ 123,375 $ 34,438
Schedule of information on profit and loss accounts relating to lease contracts	Year ended Year ended Year ended Items affecting profit or loss Interest expense on lease liabilities $ 1,219 $ 1,196 $ 887 Expense on short-term lease contracts 13,602 2,142 12,435 Expense on leases of low-value assets 19,227 4,872 1,423 Loss on lease modification 48,488 - -

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
Intangible Assets (Tables)	Dec. 31, 2022
Intangible Assets [Abstract]
Schedule of amortization on intangible assets	Year ended Year ended January 1 Computer software Computer software Cost $ 18,144,910 $ 17,338,683 Accumulated amortization (14,725,441 ) (12,705,022 ) Accumulated impairment - (524,783 ) $ 3,419,469 $ 4,108,878 At January 1 $ 3,419,469 $ 4,108,878 Additions－acquired separately 73,093 1,626,065 Amortization expenses (1,687,618 ) (2,361,009 ) Disposals (Note) (1,645,166 ) - Net exchange differences (103,436 ) 45,535 At December 31 $ 56,342 $ 3,419,469 December 31 Cost $ 2,403,406 $ 18,144,910 Accumulated amortization (2,347,064 ) (14,725,441 ) $ 56,342 $ 3,419,469
Schedule of amortization on intangible assets	Year ended Year ended December 31, Year ended Selling and marketing expenses $ 425,720 $ 574,913 $ 915,944 General and administrative expenses 22,914 23,144 203,336 Research and development expenses 1,238,984 1,762,952 1,778,695 $ 1,687,618 $ 2,361,009 $ 2,897,975

Other Non-Current Assets (Table

Other Non-Current Assets (Tables)	12 Months Ended
Other Non-Current Assets (Tables)	Dec. 31, 2022
Other Non-Current Assets [Abstract]
Disclosure of other non-current assets	December 31, December 31, Prepaid pension $ 381,452 $ 411,854 Guarantee deposits 221,002 221,370 Others 56,617 74,167 $ 659,071 $ 707,391

Short-Term Borrowings (Tables)

Short-Term Borrowings (Tables)	12 Months Ended
Short-Term Borrowings (Tables)	Dec. 31, 2022
Short-Term Borrowings [Abstract]
Schedule of short-term borrowings	Type of borrowings December 31, Interest rate range Bank collaterialized borrowings $ 12,492,935 1.84%～3.11% Loan from shareholders 1,000,000 Note $ 13,492,935 Type of borrowings December 31, Interest rate range Bank collaterialized borrowings $ 17,968,092 1.40%～1.86% Loan from shareholders 5,000,000 Note $ 22,968,092 Note 1: Koh Sih-Ping retired as the Director and CEO of the Company on September 9, 2022.
Schedule of short term and long term borrowing	As of December 31, 2022 Credit Outstanding Undrawn Interest Guarantor Lender Facility Period Facility Type Amount Amount Rate (Note 1) Collateral Lender A 11.2022-11.2023 $ 4,184,307 LC loan $ 610,089 $ - 2.56 % None Time deposit $2,000,000, Land, Buildings and Structures Short-Term Bank loan 651,255 - 2.56 % None Same as above Letter of guarantee 1,563,552 1,359,411 - None Same as above Lender A 11.2022-11.2023 3,907,522 LC loan 324,269 - 2.31 % None Time deposit $2,000,000, Land, Buildings and Structures Letter of guarantee 895,592 2,687,661 - None Same as above Lender A 01.2022-01.2025 188,733 Letter of guarantee 188,538 - - Koh Sih-Ping None Lender A 09.2020-09.2025 976,880 Long-Term Bank loan 671,605 - 2.72 % Koh Sih-Ping 80% guranteed by Taiwan SMEG Lender A 03.2016-03.2031 3,093,455 Long-Term Bank loan 3,053,795 - 2.67 % Koh Sih-Ping Land, Buildings and Structures Lender A 03.2016-03.2031 1,628,134 Long-Term Bank loan 1,607,261 - 2.67 % Koh Sih-Ping Land, Buildings and Structures Lender A 03.2016-03.2026 325,627 Long-Term Bank loan 318,843 - 2.67 % Koh Sih-Ping None Lender A 10.2021-10.2026 651,254 Long-Term Bank loan 69,793 - 2.72 % Koh Sih-Ping 100% guaranteed by Taiwan SMEG Lender B 06.2022-04.2023 5,210,029 Short-Term Bank loan 3,507,001 - 1.84%-3.11 % Koh Sih-Ping Time deposit $2,800,000, Promissory note $5,743,001 LC loan 334,220 1,368,808 2.54%~2.60 % Koh Sih-Ping Same as above Lender C 01.2022-01.2023 6,186,910 Short-Term Bank loan 5,014,652 - 2.50 % Koh Sih-Ping Time deposit $500,000, Land, Buildings and Structures Letter of guarantee 84,466 1,087,792 - Koh Sih-Ping Same as above Lender C 05.2019-03.2026 5,861,283 Long-Term Bank loan 2,728,370 - 2.26 % Koh Sih-Ping Time deposit $500,000, Land, Buildings and Structures Lender C 11.2022-06.2023 2,279,388 Short-Term Bank loan 2,051,449 - 2.50 % None Time deposit $1,000,000 Letter of guarantee 209,178 18,761 - None Same as above Lender C 06.2020-06.2023 162,813 Long-Term Bank loan 27,134 - 2.03 % Koh Sih-Ping 85% guranteed by Taiwan SMEG Lender C 07.2021-08.2026 2,442,201 Long-Term Bank loan 1,883,883 - 1.46 % Koh Sih-Ping 70% guranteed by Taiwan SMEG Lender D 01.2022-01.2023 976,880 Credit Loan - 973,347 - Koh Sih-Ping 65% guranteed by Taiwan SMEG Letter of guarantee 3,533 - - Koh Sih-Ping Same as above As of December 31, 2021 Credit Outstanding Undrawn Interest Guarantor Lender Facility Period Facility Type Amount Amount Rate (Note 1) Collateral Lender A 11.2021-11.2022 $ 4,642,341 LC loan $ 2,288,900 $ - 1.68 % Koh Sih-Ping Time deposit $2,000,000, Land, Buildings and Structures Short-Term Bank loan 541,907 - 1.68 % Koh Sih-Ping Same as above Letter of guarantee 1,596,377 215,157 - Koh Sih-Ping Same as above Lender A 11.2021-11.2022 4,335,260 LC loan 3,282,872 - 1.68 % Koh Sih-Ping Time deposit $2,000,000, Land, Buildings and Structures Letter of credit 234,993 - - Koh Sih-Ping Same as above Letter of guarantee 957,736 94,652 - Koh Sih-Ping Same as above Lender A 09.2020-09.2025 1,083,815 Long-Term Bank loan 1,016,077 67,738 2.10 % Koh Sih-Ping 80% guranteed by Taiwan SMEG Lender A 03.2016-03.2031 3,432,081 Long-Term Bank loan 3,388,080 44,001 2.05 % Koh Sih-Ping Land, Buildings and Structures Lender A 03.2016-03.2031 1,806,358 Long-Term Bank loan 1,783,200 23,158 2.05 % Koh Sih-Ping Land, Buildings and Structures Lender A 03.2016-03.2026 361,272 Long-Term Bank loan 353,745 7,527 2.05 % Koh Sih-Ping None Lender A 10.2021-10.2026 722,543 Long-Term Bank loan 722,543 - 1.00%~1.50% Koh Sih-Ping Guranteed by Taiwan SMEG Lender B 05.2021-04.2022 5,780,347 Short-Term Bank loan 2,655,347 - 1.40%~1.86% Koh Sih-Ping Time deposit $3,900,000, Promissory note $1,600,000 LC loan 1,178,669 1,946,331 1.86 % Koh Sih-Ping Same as above Lender C 05.2021-05.2022 6,864,162 Short-Term Bank loan 5,310,693 - 1.80 % Koh Sih-Ping Time deposit $500,000, Land, Buildings and Structures Letter of guarantee 371,471 1,181,998 - Koh Sih-Ping Same as above Lender C 05.2019-03.2026 6,502,890 Long-Term Bank loan 3,958,427 2,544,463 1.63 % Koh Sih-Ping Same as above Lender C 11.2021-05.2022 $ 2,709,538 Short-Term Bank loan $ 2,474,711 $ - 1.80 % Koh Sih-Ping Time deposit $800,000 Letter of guarantee 219,220 15,607 - Koh Sih-Ping Same as above Lender C 06.2020-06.2023 180,636 Long-Term Bank loan 90,317 90,319 1.50 % Koh Sih-Ping 85% guranteed by Taiwan SMEG Lender C 07.2021-08.2026 1,625,723 Long-Term Bank loan 1,516,875 108,848 0.90%~1.60% Koh Sih-Ping 70% guranteed by Taiwan SMEG Lender D 01.2021-01.2022 1,083,815 Letter of guarantee 3,920 1,079,895 - Koh Sih-Ping 65% guranteed by Taiwan SMEG Note 1: Koh Sih-Ping retired as the Director and CEO of the Company on September 9, 2022.

Other Payables (Tables)

Other Payables (Tables)	12 Months Ended
Other Payables (Tables)	Dec. 31, 2022
Other payables [Abstract]
Schedule of other payables	December 31, December 31, Salaries and bonuses payable $ 1,466,631 $ 1,886,156 Professional fee payable 1,141,582 1,138,543 Payables on intangible assets - 727,060 Payables on machinery and equipment 79,517 128,013 Pension payable 99,921 83,049 Output tax payable 469,800 98,735 Others 363,547 471,072 $ 3,620,998 $ 4,532,628

Long-Term Borrowings (Tables)

Long-Term Borrowings (Tables)	12 Months Ended
Long-Term Borrowings (Tables)	Dec. 31, 2022
Long-Term Borrowings [Abstract]
Schedule of long-term borrowings	Type of borrowings Interest rate December 31, Bank borrowings Collaterialized borrowings 2.72 % $ 671,605 Collaterialized borrowings 2.67 % 3,053,795 Collaterialized borrowings 2.67 % 1,607,261 Uncollaterialized borrowings 2.67 % 318,843 Collaterialized borrowings 2.72 % 69,793 Collaterialized borrowings 2.26 % 2,728,370 Collaterialized borrowings 2.03 % 27,134 Collaterialized borrowings 1.46 % 1,883,883 10,360,684 Less: Current portion (2,108,896 ) $ 8,251,788 Type of borrowings Interest rate December 31, Bank borrowings Collaterialized borrowings 1.50 % $ 90,317 Collaterialized borrowings 2.10 % 1,016,077 Collaterialized borrowings 1.63 % 3,958,427 Uncollaterialized borrowings 2.05 % 353,745 Collaterialized borrowings 2.05 % 3,388,080 Collaterialized borrowings 2.05 % 1,783,200 Collaterialized borrowings 0.90%~1.60 % 1,516,875 Collaterialized borrowings 1.00%~1.50 % 722,543 12,829,264 Less: Current portion (2,077,634 ) $ 10,751,630

Pensions (Tables)

Pensions (Tables)	12 Months Ended
Pensions (Tables)	Dec. 31, 2022
Pensions [Abstract]
Schedule of balance sheet	December 31, December 31, Present value of defined benefit obligation $ 101,505 $ 83,205 Fair value of plan assets (482,957 ) (495,059 ) Net defined benefit asset $ (381,452 ) $ (411,854 )
Schedule of defined benefit assets	Present value of defined benefit Fair value of Net defined obligation plan assets benefit asset Year ended December 31, 2022 Balance at January 1 $ 83,205 $ (495,059 ) $ (411,854 ) Interest expense (income) 634 (3,770 ) (3,136 ) Net exchange differences (9,014 ) 49,961 40,947 74,825 (448,868 ) (374,043 ) Remeasurements: Return on plan assets $ - $ (34,089 ) $ (34,089 ) Change in financial assumptions 13,799 - 13,799 Experience adjustments 12,881 - 12,881 26,680 (34,089 ) (7,409 ) Balance at December 31 $ 101,505 $ (482,957 ) $ (381,452 ) Present value of defined benefit Fair value of Net defined obligation plan assets benefit asset Year ended December 31, 2021 Balance at January 1 $ 86,767 $ (472,560 ) $ (385,793 ) Interest expense (income) 371 (2,018 ) (1,647 ) Net exchange differences 2,435 (13,762 ) (11,327 ) 89,573 (488,340 ) (398,767 ) Remeasurements: Return on plan assets $ - $ (6,719 ) $ (6,719 ) Change in financial assumptions (5,900 ) - (5,900 ) Experience adjustments (468 ) - (468 ) (6,368 ) (6,719 ) (13,087 ) Balance at December 31 $ 83,205 $ (495,059 ) $ (411,854 )
Schedule of principal actuarial assumptions	Year ended December 31, 2022 Year ended December 31, 2021 Discount rate 1.48 % 0.82 % Future salary increases 5.00 % 3.50 %
Schedule of present value of defined benefit obligation	Discount rate Future salary increases Increase 0.5% Decrease 0.5% Increase 0.5% Decrease 0.5% December 31, 2022 Effect on present value of defined benefit obligation $ (8,597 ) $ 9,541 $ 9,150 $ (8,369 ) December 31, 2021 Effect on present value of defined benefit obligation $ (6,864 ) $ 7,551 $ 7,298 $ (6,720 )
Schedule of analysis of timing of the future pension payment	Within 1 year $ - 1-2 year(s) - 2-5 years 31,838 Over 5 years 412,257 $ 444,095

Share-Based Payment (Tables)

Share-Based Payment (Tables)	12 Months Ended
Share-Based Payment (Tables)	Dec. 31, 2022
Share-Based Payment [Abstract]
Schedule of share-based payment	Type of arrangement Grant date Quantity granted (Units) (Note 1) Contract period Vesting conditions Employee share options 2017.1.1 106,300 5 years Note 2 Employee share options 2018.1.1 34,000 5 years Note 2 Employee share options 2019.1.1 186,000 5 years Note 2 Employee share options 2021.10.5 207,412 5 years Note 3 Employee share options 2021.10.5 113,524 5 years Note 2 Employee share options 2022.2.23 274,682 5 years Note 2
Schedule of Employee share options granting period and exercise conditions	Vesting period Accumulated maximum After 1 year 25% After 2 years 50% After 3 years 75% After 4 years 100% Vesting period Accumulated maximum At the beginning of year 1 25% At the beginning of year 2 50% At the beginning of year 3 75% At the beginning of year 4 100%
Schedule of share-based payment arrangements	2022 2021 No. of Weighted average No. of Weighted average options exercise price options exercise price Options outstanding at January 1 404,454 $ 5.62 209,818 $ 5.24 Options granted 274,682 5.62 320,936 5.62 Options expired - - (82,500 ) 5.51 Options forfeited (649,353 ) 1.30 - - Options exercised - - (43,800 ) 5.23 Capital recapitalization 2,521,860 1.17 - - Options outstanding at December 31 2,551,643 $ 1.17 404,454 $ 5.62 Options exercisable at December 31 1,085,064 $ 1.17 196,553 $ 5.62
Schedule of fair value of share options granted on grant date	Type of arrangement Grant date Share price Exercise Expected price volatility Expected option life Expected dividends Risk-free interest rate Fair value per share Employee share options 2017.1.1 $ 0.0001 $ 5.62 32.11%~42.11% 4.5 Years - 1.05 % $ 5.73 Employee share options 2018.1.1 $ 0.0001 $ 5.62 34.14%~40.79% 4.5 Years - 0.96 % $ 6.13 Employee share options 2019.1.1 $ 0.0001 $ 5.62 33.35%~38.93% 4.5 Years - 1.01 % $ 6.86 Employee share options 2021.10.5 $ 0.0001 $ 5.62 47.34%~52.14% 3.5 Years - 1.01 % $ 6.91 Employee share options 2021.10.5 $ 0.0001 $ 5.62 45.32%~51.27% 4.5 Years - 1.01 % $ 6.91 Employee share options 2022.2.23 $ 0.0001 $ 5.62 31.49%~46.31% 4.5 Years - 0.72 % $ 7.11
Schedule of Share-based payment expenses	Grant date Exercise Fair value of Fair value of Fair value of Fair value of 2017.1.1 $ 5.62 $ 0.90 $ 1.50 $ 1.70 $ 2.00 2018.1.1 $ 5.62 $ 1.20 $ 1.60 $ 2.00 $ 2.30 2019.1.1 $ 5.62 $ 1.70 $ 2.10 $ 2.40 $ 2.80 2021.10.5 $ 5.62 $ 1.90 $ 2.30 $ 2.70 $ 2.90 2021.10.5 $ 5.62 $ 2.30 $ 2.70 $ 2.90 $ 3.10 2022.2.23 $ 5.62 $ 1.90 $ 2.50 $ 3.00 $ 3.20
Schedule of Expenses incurred on share-based payment	Year ended Year ended Year ended Equity-settled $ 346,122 $ 375,941 $ 142,416

Provisions (Tables)

Provisions (Tables)	12 Months Ended
Provisions (Tables)	Dec. 31, 2022
Pensions [Abstract]
Schedule of Warranty provisions	Year ended Year ended Warranty Warranty At January 1 $ 258,320 $ 257,483 Additional provisions 56,050 136,026 Used during the year (46,592 ) (64,998 ) Reversal of unused amounts (95,297 ) (77,555 ) Exchange differences (22,955 ) 7,364 At December 31 $ 149,526 $ 258,320
Schedule of analysis of total provisions	December 31, December 31, Current $ 88,469 $ 152,778 Non-current $ 61,057 $ 105,542

Warrant Liabilities (Tables)

Warrant Liabilities (Tables)	12 Months Ended
Warrant Liabilities (Tables)	Dec. 31, 2022
Warrant Liabilities [Abstract]
Schedule of warrant liabilities	Year ended No. of units Amount Transfer from capital reorganization (Note) 10,025,081 $ 2,495,243 Warrants exercised (62,107 ) (15,514 ) Change in fair value - (437,319 ) At December 31, 2022 9,962,974 $ 2,042,410

Share Capital (Tables)

Share Capital (Tables)	12 Months Ended
Share Capital (Tables)	Dec. 31, 2022
Share Capital [Abstract]
Schedule of movements in the number of the company’s ordinary shares outstanding	2022 2021 At January 1 6,191,100 6,153,300 Employee share options exercised 6,000 37,800 Cancellation of ordinary shares (6,000 ) - Conversion of preference shares to ordinary shares 6,627,412 - Capital recapitalization 48,984,243 - Capital reorganization 9,492,875 - Warrant exercised 62,107 - Treasury shares purchased (2,814,895 ) - At December 31 68,542,842 6,191,100
Schedule of authorized and issued preference shares	Series A Series B Number of shares Amount Number of shares Amount 2022 Beginning of financial year 1,639,344 $ 1,639,344 1,589,957 $ 1,589,957 Cancellation of treasury shares - - (31,645 ) (31,645 ) Conversion of convertible preference shares to ordinary shares (1,639,344 ) (1,639,344 ) (1,558,312 ) (1,558,312 ) End of financial year - $ - - $ - 2021 Beginning and end of financial year 1,639,344 $ 1,639,344 1,589,957 $ 1,589,957 Series C Series D Number of shares Amount Number of shares Amount 2022 Beginning of financial year 1,182,926 $ 1,182,926 1,432,665 $ 1,432,665 Conversion of convertible preference shares to ordinary shares (1,182,926 ) (1,182,926 ) (1,432,665 ) (1,432,665 ) End of financial year - $ - - $ - 2021 Beginning and end of financial year 1,182,926 $ 1,182,926 1,432,665 $ 1,432,665

Revenue (Tables)

Revenue (Tables)	12 Months Ended
Revenue (Tables)	Dec. 31, 2022
Revenue [Abstract]
Schedule of revenue from contracts with customers	Year ended Year ended Year ended December 31, December 31, December 31, Revenue from contracts with customers Hardware sales Government -Video IoT $ 14,409 $ 5,992 $ 2,961 -Security Convergence 283,755 3,630 4,681 Non-Government -Video IoT 1,049,628 3,816,489 6,298,043 -Security Convergence 4,188,370 1,054,116 597,288 Software sales Government -Video IoT 109,322 - - -Security Convergence 138,421 70,413 - Non-Government -Video IoT 1,715,532 16,063,123 16,680,260 -Security Convergence 2,623,567 5,319,077 1,351,701 Service revenue Government -Video IoT 4,323,111 7,842,465 10,882,416 -Security Convergence 5,330,279 5,356,881 6,476,225 Non-Government -Video IoT 2,486,385 2,459,435 2,644,478 -Security Convergence 146,029 251,242 474,536 $ 22,408,808 $ 42,242,863 $ 45,412,589
Schedule of revenue from the transfer of goods and services	Year ended December 31, 2022 Hardware Software Service Total Total segment revenue $ 5,690,577 $ 4,586,842 $ 13,107,708 $ 23,385,127 Inter-segment revenue (154,415 ) - (821,904 ) (976,319 ) Revenue from external customer contracts $ 5,536,162 $ 4,586,842 $ 12,285,804 $ 22,408,808 Timing of revenue recognition At a point in time $ 5,536,162 $ 4,586,842 $ - $ 10,123,004 Over time - - 12,285,804 12,285,804 $ 5,536,162 $ 4,586,842 $ 12,285,804 $ 22,408,808 Year ended December 31, 2021 Hardware Software Service Total Total segment revenue $ 5,236,331 $ 22,654,095 $ 15,933,436 $ 43,823,862 Inter-segment revenue (356,104 ) (1,201,482 ) (23,413 ) (1,580,999 ) Revenue from external $ 4,880,227 $ 21,452,613 $ 15,910,023 $ 42,242,863 Timing of revenue recognition At a point in time $ 4,880,227 $ 21,452,613 $ - $ 26,332,840 Over time - - 15,910,023 15,910,023 $ 4,880,227 $ 21,452,613 $ 15,910,023 $ 42,242,863 Year ended December 31, 2020 Hardware Software Service Total Total segment revenue $ 7,129,051 $ 19,302,195 $ 20,477,655 $ 46,908,901 Inter-segment revenue (226,078 ) (1,270,234 ) - (1,496,312 ) Revenue from external customer contracts $ 6,902,973 $ 18,031,961 $ 20,477,655 $ 45,412,589 Timing of revenue recognition At a point in time $ 6,902,973 $ 18,031,961 $ - $ 24,934,934 Over time - - 20,477,655 20,477,655 $ 6,902,973 $ 18,031,961 $ 20,477,655 $ 45,412,589
Schedule of revenue-related contract assets and liabilities	December 31, December 31, Contract assets: Contract assets relating to service contracts $ 725,441 $ 1,639,893 Contract liabilities: Contract liabilities relating to service contracts $ 58,475 $ 20,194
Schedule of revenue recognized that was included in the contract liability balance	Year ended Year ended Revenue recognised that was included in the contract liability balance at the beginning of the year Service revenue $ 20,194 $ -

Other Income (Tables)

Other Income (Tables)	12 Months Ended
Other Income (Tables)	Dec. 31, 2022
Other income [Abstract]
Schedule of other income	Year ended Year ended Year ended December 31, December 31, December 31, Gains on reversal of accounts and other payables (Note) $ 960,564 $ - $ 25,523 Rent income 20,934 24,026 21,878 Indemnity income - 19,793 6,876 Others 2,434 - 4,921 $ 983,932 $ 43,819 $ 59,198

Other Gains (Losses) - Net (Tab

Other Gains (Losses) - Net (Tables)	12 Months Ended
Other Gains (Losses) - Net (Tables)	Dec. 31, 2022
Other Gains Losses Net Abstract
Schedule of other gains (losses) - net	Year ended Year ended Year ended December 31, December 31, December 31, Net currency exchange gains (losses) $ 1,079,191 $ (105,098 ) $ (333,462 ) Gains on financial assets and liabilities at fair value through profit or loss 405,008 - - Loss on disposal of subsidiaries (69,335 ) - (124,441 ) (Loss) gain on disposal of property, plant and equipment (70,698 ) 459 (856 ) Loss on lease modification (48,488 ) - - Impairment losses (Note) - - (1,238,548 ) Other losses (72,793 ) (22,386 ) (5,072 ) $ 1,222,885 $ (127,025 ) $ (1,702,379 )
Schedule of details of such losses	Year ended December 31, Recognized in Impairment loss – intangible assets 524,783 Impairment loss – property, plant and equipment 381,395 Impairment loss – other current assets 332,370 $ 1,238,548 The impairment loss reported by operating segments is as follows: Other segments $ 1,238,548

Interest Income (Tables)

Interest Income (Tables)	12 Months Ended
Interest Income (Tables)	Dec. 31, 2022
Disclosure Of Interest Income Text Block Abstract
Schedule of interest income	Year ended Year ended Year ended December 31, December 31, December 31, Interest income from bank deposits $ 204,081 $ 25,059 $ 138,672 Interest income from financial assets measured at amortized cost 31,604 12,810 20,603 Others 227 - - $ 235,912 $ 37,869 $ 159,275

Finance Costs (Tables)

Finance Costs (Tables)	12 Months Ended
Finance Costs (Tables)	Dec. 31, 2022
Disclosure Of Finance Income Cost Text Block Abstract
Schedule of Finance costs	Year ended Year ended Year ended December 31, December 31, December 31, Interest expense: Bank borrowings $ 556,041 $ 543,098 $ 460,231 Loan from shareholders 278,013 122,055 - Lease liabilities 1,219 1,196 887 $ 835,273 $ 666,349 $ 461,118

Expenses by Nature (Tables)

Expenses by Nature (Tables)	12 Months Ended
Expenses by Nature (Tables)	Dec. 31, 2022
Disclosure Of Expenses By Nature Text Block Abstract
Schedule of expenses by nature	Year ended Year ended Year ended December 31, December 31, December 31, Share listing expenses $ 70,104,989 $ - $ - Employee benefit expense 12,195,089 11,929,425 10,912,378 Change in inventory of finished goods 7,266,283 16,790,457 14,977,217 Outsourcing charges 6,401,995 9,261,580 11,434,328 Depreciation expenses on property, plant and equipment 5,897,753 6,351,561 5,277,825 Professional services expenses 5,229,184 1,171,977 184,521 Insurance expenses 862,649 25,300 35,606 Amortization expenses on intangible assets 1,687,618 2,361,009 2,897,975 Depreciation expenses on right-of-use asset 40,414 34,438 29,756 Others 1,437,146 2,392,169 3,713,715 $ 111,123,120 $ 50,317,916 $ 49,463,321
Schedule of fair value of equity consideration	Fair value of equity consideration issued by the Company Year ended December 31, Market value of 9,492,875 ordinary shares ($10.6 per share) $ 100,624,475 Fair value of Global net assets acquired Net cash proceeds from Global $ 32,324,004 Warrant acquired (2,495,243 ) Others 690,725 $ 30,519,486 Charge for listing services $ 70,104,989

Employee Benefit Expense (Table

Employee Benefit Expense (Tables)	12 Months Ended
Employee Benefit Expense (Tables)	Dec. 31, 2022
Employee Benefit Expense [Abstract]
Schedule employee benefit expense	Year ended December 31, 2022 Cost of revenue Operating expenses Total Wages and salaries $ 202,983 $ 10,139,209 $ 10,342,192 Labour and health insurance fees 20,413 735,817 756,230 Pension 11,942 433,509 445,451 Share option expenses - 346,122 346,122 Other personnel expenses - 305,094 305,094 $ 235,338 $ 11,959,751 $ 12,195,089 Year ended December 31, 2021 Cost of revenue Operating expenses Total Wages and salaries $ 219,051 $ 9,798,876 $ 10,017,927 Labour and health insurance fees 23,650 776,948 800,598 Pension 12,942 452,487 465,429 Share option expenses - 375,941 375,941 Other personnel expenses - 269,530 269,530 $ 255,643 $ 11,673,782 $ 11,929,425 Year ended December 31, 2020 Cost of revenue Operating expenses Total Wages and salaries $ 204,371 $ 9,145,717 $ 9,350,088 Labour and health insurance fees 18,991 688,530 707,521 Pension 11,649 422,737 434,386 Share option expenses - 142,416 142,416 Other personnel expenses 1,900 276,067 277,967 $ 236,911 $ 10,675,467 $ 10,912,378

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
Income Tax (Tables)	Dec. 31, 2022
Income Tax [Member]
Schedule of income tax expense (benefit)	Year ended Year ended Year ended Current tax: Current tax on profits for the year $ 2,174 $ 1,167 $ 1,403 Prior year income tax (overestimation) underestimation (1,829 ) - 1,845 Total current tax 345 1,167 3,248 Deferred tax: Origination and reversal of temporary differences 430,023 (239,612 ) (78,272 ) Effect of exchange rates - - 121 Total deferred tax 430,023 (239,612 ) (78,151 ) Income tax expense (benefit) $ 430,368 $ (238,445 ) $ (74,903 )
Schedule of reconciliation between income tax expense (benefit) and accounting loss	Year ended Year ended Year ended Tax calculated based on loss before tax and statutory tax rate (Note) $ (2,267,658 ) $ (1,398,565 ) $ (952,112 ) Prior year income tax (overestimation) underestimation (1,829 ) - 1,845 Effects from items disallowed by tax regulation 85,387 108,574 20 Taxable loss not recognized as deferred tax assets 2,614,468 1,051,546 875,223 Effect of exchange rates - - 121 Income tax expense (benefit) $ 430,368 $ (238,445 ) $ (74,903 )
Schedule of deferred tax assets or liabilities as a result of temporary differences and loss carryforwards	2022 Recognized in Translation January 1 profit or loss differences December 31 Temporary differences: - Deferred tax assets: Employee share options $ 179,549 $ (166,750 ) $ (12,799 ) $ - Unrealized exchange loss 116,315 (108,025 ) (8,290 ) - Tax losses carryforward 62,675 (58,208 ) (4,467 ) - Provisions 51,664 (17,168 ) (4,591 ) 29,905 410,203 (350,151 ) (30,147 ) 29,905 - Deferred tax liabilities: Prepayment of pension (68,151 ) (627 ) 6,742 (62,036 ) Unrealized exchange gain (10,251 ) (79,245 ) 3,349 (86,147 ) (78,402 ) (79,872 ) 10,091 (148,183 ) $ 331,801 $ (430,023 ) $ (20,056 ) $ (118,278 ) 2021 Recognized in Translation January 1 profit or loss differences December 31 Temporary differences: - Deferred tax assets: Employee share options $ 102,196 $ 73,532 $ 3,821 $ 179,549 Unrealized exchange loss - 114,945 1,370 116,315 Tax losses carryforward 60,914 - 1,761 62,675 Provisions 51,498 (1,305 ) 1,471 51,664 214,608 187,172 8,423 410,203 - Deferred tax liabilities: Prepayment of pension (65,913 ) (329 ) (1,909 ) (68,151 ) Unrealized exchange gain (61,861 ) 52,769 (1,159 ) (10,251 ) (127,774 ) 52,440 (3,068 ) (78,402 ) $ 86,834 $ 239,612 $ 5,355 $ 331,801
Schedule of expiration dates of unused tax losses and amounts of unrecognized deferred tax assets	December 31, 2022 Year incurred Amount filed/assessed Unused amount Unrecognized amount Expiry year 2016 $ 607,999 $ 607,999 $ 607,999 2026 2017 2,006,095 2,006,095 2,006,095 2027 2018 1,357,953 1,357,953 1,357,953 2028 2020 4,771,824 4,771,824 4,771,824 2030 2021 2,558,560 2,558,560 2,558,560 2031 2022 9,490,794 9,490,794 9,490,794 2032 $ 20,793,225 $ 20,793,225 $ 20,793,225 December 31, 2021 Year incurred Amount filed/assessed Unused amount Unrecognized amount Expiry year 2016 $ 607,999 $ 607,999 $ 335,807 2026 2017 2,006,095 2,006,095 2,006,095 2027 2018 1,357,953 1,357,953 1,357,953 2028 2020 4,771,824 4,771,824 4,771,824 2030 2021 2,640,848 2,640,848 2,640,848 2031 $ 11,384,719 $ 11,384,719 $ 11,112,527

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
Loss Per Share (Tables)	Dec. 31, 2022
Disclosure of Earnings Per Share [Abstract]
Schedule of loss per share	Year ended December 31, 2022 Amount Weighted average Loss per Basic/diluted loss per share Basic/diluted loss per share Loss attributable to the parent (Note2) $ (87,537,224 ) 49,085,580 $ (1.78 ) Year ended December 31, 2021 Amount Weighted average Loss per Basic/diluted loss per share Basic/diluted loss per share Loss attributable to the parent (Note2) $ (8,548,294 ) 29,685,079 $ (0.29 ) Year ended December 31, 2020 Amount Weighted average number of ordinary Loss per Basic/diluted loss per share Basic/diluted loss per share Loss attributable to the parent (Note2) $ (5,920,853 ) 29,592,181 $ (0.20 )

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
Supplemental Cash Flow Information (Tables)	Dec. 31, 2022
Supplemental Cash Flow Information [Abstract]
Schedule of purchase of property, plant and equipment	Year ended Year ended Year ended December 31, December 31, December 31, Purchase of property, plant and equipment $ 2,886,753 $ 7,495,838 $ 3,930,946 Add: Opening balance of payable on equipment 128,013 128,446 319,387 Less: Ending balance of payable on equipment (79,517 ) (128,013 ) (128,446 ) Cash paid during the year $ 2,935,249 $ 7,496,271 $ 4,121,887
Schedule of purchase of property, plant and equipment	Year ended Year ended Year ended December 31, December 31, December 31, Acquisition of intangible assets $ 73,093 $ 1,626,065 $ 1,404,192 Add: Opening balance of payable on intangible assets 727,060 - - Less: Reversal of payable on intangible assets (727,060 ) - - Less: Ending balance of payable on intangible assets - (727,060 ) - Cash paid during the year $ 73,093 $ 899,005 $ 1,404,192

Changes in Liabilities from F_2

Changes in Liabilities from Financing Activities (Tables)	12 Months Ended
Changes in Liabilities from Financing Activities (Tables)	Dec. 31, 2022
Changes in Liabilities from Financing Activities [Abstract]
Schedule of changes in liabilities from financing activities	Short-term borrowings Long-term borrowings (including current portion) Lease liabilities Liabilities from financing activities-gross At January 1, 2022 $ 22,968,092 $ 12,829,264 $ 124,175 $ 35,921,531 Changes in cash flow from financing activities (7,596,588 ) (1,451,496 ) (90,549 ) (9,138,633 ) Changes in other non-cash items - - (7,277 ) (7,277 ) Impact of changes in foreign exchange rate (1,878,569 ) (1,017,084 ) (9,368 ) (2,905,021 ) At December 31, 2022 $ 13,492,935 $ 10,360,684 $ 16,981 $ 23,870,600 Short-term borrowings Long-term borrowings (including current portion) Lease liabilities Liabilities from financing activities-gross At January 1, 2021 $ 17,785,057 $ 11,321,966 $ 34,685 $ 29,141,708 Changes in cash flow from financing activities 4,672,902 1,213,207 (33,864 ) 5,852,245 Changes in other non-cash items - - 122,508 122,508 Impact of changes in foreign exchange rate 510,133 294,091 846 805,070 At December 31, 2021 $ 22,968,092 $ 12,829,264 $ 124,175 $ 35,921,531 Short-term borrowings Long-term borrowings (including current portion) Lease liabilities Liabilities from financing activities-gross At January 1, 2020 $ 13,436,684 $ 10,475,782 $ 59,878 $ 23,972,344 Changes in cash flow from financing activities 3,508,961 283,787 (29,716 ) 3,763,032 Changes in other non-cash items - - 2,486 2,486 Impact of changes in foreign exchange rate 839,412 562,397 2,037 1,403,846 At December 31, 2020 $ 17,785,057 $ 11,321,966 $ 34,685 $ 29,141,708

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
Related Party Transactions (Tables)	Dec. 31, 2022
Related party transactions [Abstract]
Schedule of names of related parties and relationship	Names of related parties Relationship with the Company Koh Sih-Ping (Note) Other related party Origin Rise Limited (Note) Other related party Asteria Corporation Director of the Company
Schedule of interest expense	Year ended December 31, 2022 Year ended December 31, 2021 Year ended December 31, 2020 Interest expense $ 246,763 $ 96,987 $ -
Schedule of interest payable	December 31, December 31, Interest payable $ - $ 96,987
Sschedule of key management compensation	Year ended Year ended Year ended December 31, 2022 December 31, 2021 December 31, 2020 Salaries and other short-term employee benefits $ 1,218,826 $ 769,956 $ 716,665 Post-employment benefits 815 14,814 14,620 Share option expenses - 62,974 18,292 $ 1,219,641 $ 847,744 $ 749,577

Pledged Assets (Tables)

Pledged Assets (Tables)	12 Months Ended
Pledged Assets (Tables)	Dec. 31, 2022
Pledged Assets [Abstract]
Schedule of group’s assets pledged as collateral	Book value Pledged assets December 31, December 31, Purpose Time deposits (shown as ‘Financial assets at amortized cost’) $ 6,871,187 $ 8,820,613 Performance guarantee, deposit letter of credit and short-term borrowings Land 12,718,015 14,110,197 Long-term and short-term borrowings Buildings and structures 2,400,646 2,721,367 Long-term and short-term borrowings $ 21,989,848 $ 25,652,177

Capital Management (Tables)

Capital Management (Tables)	12 Months Ended
Capital Management (Tables)	Dec. 31, 2022
Capital Management [Abstract]
Schedule of gearing ratios	December 31, December 31, Total borrowings $ 23,853,619 $ 35,797,356 Less: Cash and cash equivalents (22,996,377 ) (9,944,748 ) Net debt 857,242 25,852,608 Total equity 28,543,183 45,929,103 Total capital $ 29,400,425 $ 71,781,711 Gearing ratio 3 % 36 %

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
Financial Instruments (Tables)	Dec. 31, 2022
Financial Instruments [Abstract]
Schedule of financial instruments by category	December 31, December 31, Financial assets Financial assets at fair value through profit or loss $ 1,073,229 $ - Financial assets at amortized cost (Note) 44,778,794 54,047,013 $ 45,852,023 $ 54,047,013 December 31, December 31, Financial liabilities Financial liabilities at amortized cost (Note) $ 34,149,747 $ 48,391,153 Warrant liabilities 2,042,410 - $ 36,192,157 $ 48,391,153
Schedule of foreign exchange risk	December 31, 2022 Foreign currency amount Book value (in thousands) Exchange rate (USD) (Foreign currency: functional currency) Financial assets Monetary items NTD:USD $ 563,120 0.033 $ 18,336,686 Financial liabilities Monetary items NTD:USD 44,465 0.033 1,447,905 December 31, 2021 Foreign currency amount Book value (in thousands) Exchange rate (USD) (Foreign currency: functional currency) Financial assets Monetary items NTD:USD $ 606,583 0.036 $ 21,836,770 Financial liabilities Monetary items NTD:USD 304,944 0.036 10,978,261
Schedule of foreign exchange risk sensitivity analysis	Year ended December 31, 2022 Sensitivity analysis Effect on Effect on other Degree of profit or loss comprehensive variation (USD) income (Foreign currency: functional currency) Financial assets Monetary items NTD:USD 1 % $ 183,367 $ - Financial liabilities Monetary items NTD:USD 1 % $ 14,479 $ - Year ended December 31, 2021 Sensitivity analysis Effect on Effect on other Degree of profit or loss comprehensive variation (USD) income (Foreign currency: functional currency) Financial assets Monetary items NTD:USD 1 % $ 218,368 $ - Financial liabilities Monetary items NTD:USD 1 % $ 109,783 $ -
Schedule of forecastability to adjust timely information provision matrix	Not past due Up to 180 days past due Up to 365 days past due Over 366 days past due Total At December 31, 2022 Expected loss rate 0.03%~6.3 % 0.15%~100 % 1.4%~100 % 100 % Total book value $ 11,022,374 $ 4,091,598 $ 409,418 $ - $ 15,523,390 Loss allowance 324,060 754,722 402,997 - 1,481,779 Not past due Up to 180 days past due Up to 365 days past due Over 366 days past due Total At December 31, 2021 Expected loss rate 0.24%~0.29 % 1%~2 % 21.45 % 100 % Total book value $ 29,794,677 $ 5,049,007 $ 167,750 $ 1,296,675 $ 36,308,109 Loss allowance 77,930 75,704 35,982 1,296,675 1,486,291
Schedule of accounts receivable	2022 Accounts receivable At January 1 $ 1,486,291 Effect of foreign exchange (4,512 ) At December 31 $ 1,481,779 2021 Accounts receivable At January 1 $ 2,082,229 Provision for impairment 404,210 Write-offs (1,000,898 ) Effect of foreign exchange 750 At December 31 $ 1,486,291
Schedule of non-derivative financial liabilities	Non-derivative financial liabilities: December 31, 2022 Less than Over 1 year Lease liabilities $ 17,183 $ - Long-term borrowings 2,365,972 9,461,319 (including current portion) Non-derivative financial liabilities: December 31, 2021 Less than Over 1 year Lease liabilities $ 56,214 $ 70,461 Long-term borrowings 2,536,089 12,841,043 (including current portion)

Fair Value Information (Tables)

Fair Value Information (Tables)	12 Months Ended
Fair Value Information (Tables)	Dec. 31, 2022
Fair Value Information [Abstract]
Schedule of the related information of natures of the assets and liabilities	December 31, 2022 Level 1 Level 2 Level 3 Total Assets Recurring fair value measurements Financial assets at fair value through profit or loss Investment in a rent-a-captive company $ - $ - $ 1,073,229 $ 1,073,229 Liabilities Recurring fair value measurements Financial liabilities at fair value through profit or loss Warrant liabilities $ 2,042,410 $ - $ - $ 2,042,410
Schedule of the changes in level 3 instrument	2022 Financial assets at fair value through profit or loss At January 1 $ - Acquired in the year 1,105,540 Losses recognized in profit or loss (32,311 ) At December 31 $ 1,073,229
Schedule of qualitative information of significant unobservable inputs and sensitivity analysis	Fair value at December 31, Valuation Significant Range Relationship of inputs to fair value Investment in a rent-a-captive company $ 1,073,229 Net asset value Not applicable Not applicable Not applicable

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
Segment Information (Tables)	Dec. 31, 2022
Segment Information [Abstract]
Schedule of chief operating decision-maker for the reportable segments	Year ended December 31, 2022 Security Convergence Video IoT Other segment (Note 1) Adjustment and write-off (Note 2) Consolidation Revenue from external customers $ 12,710,421 $ 9,698,387 $ - $ - $ 22,408,808 Inter-segment revenue 149,771 826,548 - (976,319 ) - Total segment revenue $ 12,860,192 $ 10,524,935 $ - $ (976,319 ) $ 22,408,808 Segment loss before tax $ (2,848,847 ) $ (6,750,899 ) $ (77,507,110 ) $ - $ (87,106,856 ) Segment including : Depreciation $ 2,490,896 $ 3,447,091 $ 180 $ - $ 5,938,167 Amortization $ 967,557 $ 720,061 $ - $ - $ 1,687,618 Interest income $ (9,861 ) $ (36,235 ) $ (189,816 ) $ - $ (235,912 ) Interest expense $ 221,215 $ 336,045 $ 278,013 $ - $ 835,273 Tax expense $ 81,248 $ 346,946 $ 2,174 $ - $ 430,368 Segment assets $ 22,387,916 $ 30,228,118 $ 45,236,856 $ (32,592,012 ) $ 65,260,878 Segment liabilities $ 21,790,810 $ 26,070,168 $ 19,088,347 $ (30,231,630 ) $ 36,717,695 Year ended December 31, 2021 Security Convergence Video IoT Other segment (Note 1) Adjustment and write-off (Note 2) Consolidation Revenue from external customers $ 12,055,359 $ 30,187,504 $ - $ - $ 42,242,863 Inter-segment revenue 253,027 1,327,955 - (1,580,982 ) - Total segment revenue $ 12,308,386 $ 31,515,459 $ - $ (1,580,982 ) $ 42,242,863 Segment loss before tax $ (1,178,204 ) $ (6,095,996 ) $ (1,512,539 ) $ - $ (8,786,739 ) Segment including : Depreciation $ 2,146,285 $ 4,239,714 $ - $ - $ 6,385,999 Amortization $ 743,540 $ 1,617,469 $ - $ - $ 2,361,009 Interest income $ (1,827 ) $ (26,683 ) $ (9,359 ) $ - $ (37,869 ) Interest expense $ 207,329 $ 336,965 $ 122,055 $ - $ 666,349 Tax (benefit) expense $ (22,795 ) $ (216,817 ) $ 1,167 $ - $ (238,445 ) Segment assets $ 30,187,283 $ 70,605,865 $ 69,274,230 $ (75,136,675 ) $ 94,930,703 Segment liabilities $ 27,663,770 $ 56,571,772 $ 14,098,995 $ (49,332,937 ) $ 49,001,600 Year ended December 31, 2020 Security Convergence Video IoT Other segment (Note 1) Adjustment and write-off (Note 2) Consolidation Revenue from external customers $ 8,904,431 $ 36,508,158 $ - $ - $ 45,412,589 Inter-segment revenue 78,359 1,417,953 - (1,496,312 ) - Total segment revenue $ 8,982,790 $ 37,926,111 $ - $ (1,496,312 ) $ 45,412,589 Segment loss before tax $ (1,460,395 ) $ (2,421,047 ) $ (2,114,314 ) $ - $ (5,995,756 ) Segment including : Depreciation $ 1,305,525 $ 3,793,462 $ 208,594 $ - $ 5,307,581 Amortization $ 639,493 $ 2,047,466 $ 211,016 $ - $ 2,897,975 Interest income $ (2,993 ) $ (112,510 ) $ (43,772 ) $ - $ (159,275 ) Interest expense $ 181,485 $ 279,633 $ - $ - $ 461,118 Tax expense (benefit) $ 5,557 $ (73,476 ) $ (6,984 ) $ - $ (74,903 ) Segment assets $ 19,383,305 $ 95,515,296 $ 58,301,453 $ (80,912,612 ) $ 92,287,442 Segment liabilities $ 16,991,493 $ 80,997,115 $ 1,905,413 $ (61,106,421 ) $ 38,787,600 Note 1: Other segment is composed of holding companies and oversea subsidiaries which are excluded from reportable segments of Security Convergence or Video IoT. Note 2: Adjustment and write-off represents elimination for intercompany transactions for consolidation purpose.
Schedule of geographical information	Year ended December 31, 2022 Year ended December 31, 2021 Year ended December 31, 2020 Non-current Non-current Non-current Revenue assets Revenue assets Revenue assets Asia -Taiwan $ 14,706,318 $ 16,716,816 $ 37,433,251 $ 33,026,486 $ 34,079,738 $ 31,948,903 -Hong Kong 7,687,126 704 4,797,685 5,616,651 11,332,851 5,177,431 -Others 10,774 - 8,417 2,010 - - Americas 4,590 1,431 3,510 158 - 158 Cayman Islands - 537,684 - - - - $ 22,408,808 $ 17,256,635 $ 42,242,863 $ 38,645,305 $ 45,412,589 $ 37,126,492
Schedule of information of major customers	Year ended December 31, 2022 Year ended December 31, 2021 Year ended December 31, 2020 Customer Revenue Segment Revenue Segment Revenue Segment Customer A $ 5,388,482 Security Convergence $ - Not applicable $ - Not applicable Customer B 3,691,803 Security Convergence - Not applicable - Not applicable Customer C - Not applicable 6,592,017 Note 1 11,389,949 Note 1 Customer D - Not applicable 3,696,945 Video IoT 5,136,502 Video IoT Note 1: The Group sells products from both segments, Video IoT and security convergence. Note 2: No customer above mentioned accounted for over 10% of total accounts receivable as of December 31, 2022 and 2021.

Applications of new and revis_3

Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB (Details) - Schedule of new interpretation that are mandatorily effective for the current year	12 Months Ended
	Dec. 31, 2022
Amendments to IFRS 3, ‘Reference to the conceptual framework’ [Member]
Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB (Details) - Schedule of new interpretation that are mandatorily effective for the current year [Line Items]
New Standards, Interpretations and Amendments	Amendments to IFRS 3, ‘Reference to the conceptual framework’
Effective date issued by IASB	January 1, 2022
Amendments to IAS 16, ‘Property, plant and equipment: proceeds before intended use’ [Member]
Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB (Details) - Schedule of new interpretation that are mandatorily effective for the current year [Line Items]
New Standards, Interpretations and Amendments	Amendments to IAS 16, ‘Property, plant and equipment: proceeds before intended use’
Effective date issued by IASB	January 1, 2022
Amendments to IAS 37, ‘Onerous contracts – cost of fulfilling a contract’ [Member]
Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB (Details) - Schedule of new interpretation that are mandatorily effective for the current year [Line Items]
New Standards, Interpretations and Amendments	Amendments to IAS 37, ‘Onerous contracts – cost of fulfilling a contract’
Effective date issued by IASB	January 1, 2022
Annual improvements to IFRS Standards 2018 – 2020 [Member]
Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB (Details) - Schedule of new interpretation that are mandatorily effective for the current year [Line Items]
New Standards, Interpretations and Amendments	Annual improvements to IFRS Standards 2018 – 2020
Effective date issued by IASB	January 1, 2022

Applications of new and revis_4

Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB (Details) - Schedule of new standards, interpretations and amendments in issue but not yet effective	12 Months Ended
	Dec. 31, 2022
Amendments to IAS 1, ‘Disclosure of accounting policies’ [Member]
Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB (Details) - Schedule of new standards, interpretations and amendments in issue but not yet effective [Line Items]
New Standards, Interpretations and Amendments	Amendments to IAS 1, ‘Disclosure of accounting policies’
Effective date issued by IASB	January 1, 2023
Amendments to IAS 8, ‘Definition of accounting estimates’ [Member]
Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB (Details) - Schedule of new standards, interpretations and amendments in issue but not yet effective [Line Items]
New Standards, Interpretations and Amendments	Amendments to IAS 8, ‘Definition of accounting estimates’
Effective date issued by IASB	January 1, 2023
Amendments to IAS 12, ‘Deferred tax related to assets and liabilities arising from a single transaction’ [Member]
Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB (Details) - Schedule of new standards, interpretations and amendments in issue but not yet effective [Line Items]
New Standards, Interpretations and Amendments	Amendments to IAS 12, ‘Deferred tax related to assets and liabilities arising from a single transaction’
Effective date issued by IASB	January 1, 2023
IFRS 17, ‘Insurance contracts’ [Member]
Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB (Details) - Schedule of new standards, interpretations and amendments in issue but not yet effective [Line Items]
New Standards, Interpretations and Amendments	IFRS 17, ‘Insurance contracts’
Effective date issued by IASB	January 1, 2023
Amendments to IFRS 17, ‘Insurance contracts’ [Member]
Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB (Details) - Schedule of new standards, interpretations and amendments in issue but not yet effective [Line Items]
New Standards, Interpretations and Amendments	Amendments to IFRS 17, ‘Insurance contracts’
Effective date issued by IASB	January 1, 2023
Amendment to IFRS 17, ‘Initial application of IFRS 17 and IFRS 9 – comparative information’ [Member]
Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB (Details) - Schedule of new standards, interpretations and amendments in issue but not yet effective [Line Items]
New Standards, Interpretations and Amendments	Amendment to IFRS 17, ‘Initial application of IFRS 17 and IFRS 9 – comparative information’
Effective date issued by IASB	January 1, 2023
Amendments to IFRS 16, ‘Lease liability in a sale and leaseback’ [Member]
Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB (Details) - Schedule of new standards, interpretations and amendments in issue but not yet effective [Line Items]
New Standards, Interpretations and Amendments	Amendments to IFRS 16, ‘Lease liability in a sale and leaseback’
Effective date issued by IASB	January 1, 2024
Amendments to IAS 1, ‘Classification of liabilities as current or noncurrent’ [Member]
Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB (Details) - Schedule of new standards, interpretations and amendments in issue but not yet effective [Line Items]
New Standards, Interpretations and Amendments	Amendments to IAS 1, ‘Classification of liabilities as current or noncurrent’
Effective date issued by IASB	January 1, 2024
Amendments to IAS 1, ‘Non-current liabilities with covenants’ [Member]
Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB (Details) - Schedule of new standards, interpretations and amendments in issue but not yet effective [Line Items]
New Standards, Interpretations and Amendments	Amendments to IAS 1, ‘Non-current liabilities with covenants’
Effective date issued by IASB	January 1, 2024
Amendments to IFRS 10 and IAS 28, ’Sale or contribution of assets between an investor and its associate or joint venture’ [Member]
Applications of new and revised IFRS and IAS and IFRIC and SIC and IASB (Details) - Schedule of new standards, interpretations and amendments in issue but not yet effective [Line Items]
New Standards, Interpretations and Amendments	Amendments to IFRS 10 and IAS 28, ’Sale or contribution of assets between an investor and its associate or joint venture’
Effective date issued by IASB	To be determined by IASB

Summary of significant accoun_3

Summary of significant accounting policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Summary of significant accounting policies (Details) [Line Items]
Ordinary shares per share (in Dollars per share)	$ 10.6
Service revenue	$ 12,285,804	$ 15,910,023	$ 20,477,655
Bottom of Range [Member]
Summary of significant accounting policies (Details) [Line Items]
Estimated useful life	1 year
Top of Range [Member]
Summary of significant accounting policies (Details) [Line Items]
Estimated useful life	5 years

Summary of significant accoun_4

Summary of significant accounting policies (Details) - Schedule of condensed consolidated financial statements	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Gorilla Science & Technology Holding, Inc. (Gorilla BVI) [Member]
Condensed Financial Statements, Captions [Line Items]
Main Business Activities	Information, software and data processing services
Percentage of Ownership	100%	100%
Gorilla Intelligence Technology Co. Ltd. (Gorilla Shanghai) [Member]
Condensed Financial Statements, Captions [Line Items]
Main Business Activities	Information, software and data processing services
Percentage of Ownership		100%
ISSCore Technology, Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Main Business Activities	Information, software and data processing services
Percentage of Ownership	100%	100%
Telmedia Technology Limited (Telmedia) [Member]
Condensed Financial Statements, Captions [Line Items]
Main Business Activities	Information, software and data processing services
Percentage of Ownership	100%	100%
Gorilla Merger Sub, Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Main Business Activities	Investment holdings
Percentage of Ownership		100%
Global SPAC Partners Co. (Global) [Member]
Condensed Financial Statements, Captions [Line Items]
Main Business Activities	Dormant corporation
Percentage of Ownership	100%	0%
Gorilla Technology UK Limited (Gorilla UK) [Member]
Condensed Financial Statements, Captions [Line Items]
Main Business Activities	Information, software and data processing services
Percentage of Ownership	100%	0%
Gorilla Technology Inc. (Gorilla Taiwan) [Member]
Condensed Financial Statements, Captions [Line Items]
Main Business Activities	Information, software and data processing services
Percentage of Ownership	100%	100%
NSGUARD Technology Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Main Business Activities	Information, software and data processing services
Percentage of Ownership	100%	100%
Gorilla Technology Japan Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Main Business Activities	Iinformation, software and data processing services
Percentage of Ownership	100%	100%

Summary of significant accoun_5

Summary of significant accounting policies (Details) - Schedule of useful lives of property, plant and equipment	12 Months Ended
	Dec. 31, 2022
Buildings and Structures [Member]
Summary of significant accounting policies (Details) - Schedule of useful lives of property, plant and equipment [Line Items]
Property plant and equipment useful life	50 years
Transportation Equipment [Member]
Summary of significant accounting policies (Details) - Schedule of useful lives of property, plant and equipment [Line Items]
Property plant and equipment useful life	5 years
Office Equipment [Member] \| Bottom of range [member]
Summary of significant accounting policies (Details) - Schedule of useful lives of property, plant and equipment [Line Items]
Property plant and equipment useful life	3 years
Office Equipment [Member] \| Top of range [member]
Summary of significant accounting policies (Details) - Schedule of useful lives of property, plant and equipment [Line Items]
Property plant and equipment useful life	5 years
Leasehold Equipment Member] \| Bottom of range [member]
Summary of significant accounting policies (Details) - Schedule of useful lives of property, plant and equipment [Line Items]
Property plant and equipment useful life	3 years
Leasehold Equipment Member] \| Top of range [member]
Summary of significant accounting policies (Details) - Schedule of useful lives of property, plant and equipment [Line Items]
Property plant and equipment useful life	5 years
Other equipment Member]
Summary of significant accounting policies (Details) - Schedule of useful lives of property, plant and equipment [Line Items]
Property plant and equipment useful life	5 years

Cash and cash equivalents (Deta

Cash and cash equivalents (Details)	Dec. 31, 2022	Dec. 31, 2021
Cash and cash equivalents (Details) [Line Items]
Range of interest rate	0.22%	1.75%
Interest rate risk [member]
Cash and cash equivalents (Details) [Line Items]
Range of interest rate	3.80%	0.18%

Cash and cash equivalents (De_2

Cash and cash equivalents (Details) - Schedule of cash and cash equivalents - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Cash and Cash Equivalents [Abstract]
Cash on hand and petty cash	$ 7,957	$ 9,549
Checking accounts	130,362	18,244
Demand deposits	22,858,058	6,416,955
Time deposits	6,871,187	12,559,077
Cash on hand and petty cash, Gross	29,867,564	19,003,825
Transferred to financial assets at amortized cost	(6,871,187)	(9,059,077)
Transferred to financial assets at amortized cost, Net	$ 22,996,377	$ 9,944,748

Financial assets at fair valu_3

Financial assets at fair value through profit or loss (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Financial Assets at Fair Value Through Profit or Loss [Abstract]
Investment	$ 1,105,540
Profit or loss amount	$ 32,311

Financial assets at fair valu_4

Financial assets at fair value through profit or loss (Details) - Schedule of financial assets at fair value through profit or loss	Dec. 31, 2022 USD ($)
Current items:
Financial assets mandatorily measured at fair value through profit or loss
Investment in a rent-a-captive company	$ 1,073,229

Financial Assets at Amortized_3

Financial Assets at Amortized Cost (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Financial Assets at Amortized Cost (Details) [Line Items]
Financial asset at amortized costs (in Dollars)	$ 6,871,187	$ 9,059,077
Minimum [Member]
Financial Assets at Amortized Cost (Details) [Line Items]
Interest rate of time deposit	0.22%	0.18%
Maximum [Member]
Financial Assets at Amortized Cost (Details) [Line Items]
Interest rate of time deposit	3.80%	1.75%

Financial Assets at Amortized_4

Financial Assets at Amortized Cost (Details) - Schedule of Financial assets at amortized cost - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current items:
Time deposits	$ 6,871,187	$ 9,008,499
Non-current items:
Time deposits		$ 50,578

Financial Assets at Amortized_5

Financial Assets at Amortized Cost (Details) - Schedule of profit or loss in relation to financial assets at amortized cost - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Profit Or Loss In Relation To Financial Assets At Amortized Cost Abstract
Interest income	$ 31,604	$ 12,810	$ 20,603

Accounts receivable (Details)

Accounts receivable (Details) - USD ($)	12 Months Ended
Accounts receivable (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Jan. 01, 2021
Accounts And Non Trade Receivable Abstract
Receivables from contracts with customers			$ 35,469,123
Accounts receivable	$ 14,041,611	$ 34,821,818

Accounts receivable (Details) -

Accounts receivable (Details) - Schedule of accounts receivable - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Accounts Receivable Abstract
Accounts receivable	$ 15,523,390	$ 36,308,109
Less: Allowance for uncollectable accounts	(1,481,779)	(1,486,291)
Accounts receivable, net	$ 14,041,611	$ 34,821,818

Accounts receivable (Details)_2

Accounts receivable (Details) - Schedule of analysis of accounts receivable is as follows - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Accounts receivable (Details) - Schedule of analysis of accounts receivable is as follows [Line Items]
Analysis of accounts receivable	$ 15,523,390	$ 36,308,109
Not past due [Member]
Accounts receivable (Details) - Schedule of analysis of accounts receivable is as follows [Line Items]
Analysis of accounts receivable	11,022,374	29,794,677
Up to 180 days [Member]
Accounts receivable (Details) - Schedule of analysis of accounts receivable is as follows [Line Items]
Analysis of accounts receivable	4,091,598	5,049,007
181 to 365 days [Member]
Accounts receivable (Details) - Schedule of analysis of accounts receivable is as follows [Line Items]
Analysis of accounts receivable	409,418	167,750
Over 366 days [Member]
Accounts receivable (Details) - Schedule of analysis of accounts receivable is as follows [Line Items]
Analysis of accounts receivable		$ 1,296,675

Inventories (Details) - Schedul

Inventories (Details) - Schedule of inventories - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Cost [Member]
Inventories (Details) - Schedule of inventories [Line Items]
Finished goods	$ 68,629	$ 152,227
Allowance for valuation loss [Member]
Inventories (Details) - Schedule of inventories [Line Items]
Finished goods
Book value [Member]
Inventories (Details) - Schedule of inventories [Line Items]
Finished goods	$ 68,629	$ 152,227

Inventories (Details) - Sched_2

Inventories (Details) - Schedule of cost of inventories recognized as expense - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Cost Of Inventories Recognized As Expense Abstract
Cost of goods sold	$ 7,266,283	$ 16,790,457	$ 14,977,217
Cost of services	6,805,619	9,678,205	11,879,984
Total	$ 14,071,902	$ 26,468,662	$ 26,857,201

Prepayments (Details) - Schedul

Prepayments (Details) - Schedule of prepayments - USD ($)	12 Months Ended
Prepayments (Details) - Schedule of prepayments - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current items:
Prepayment for insurance expenses	$ 1,034,217
Prepayment for professional services expenses	227,000
Prepayments for transaction costs		194,272
Others	5,225	37,259
Total current items	1,266,442	231,531
Non-current items:
Prepayment for insurance expenses	537,684
Others	75,298
Total non-current items	$ 612,982

Other Receivables (Details) - O

Other Receivables (Details) - Other receivables - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Other Receivables Abstract
Other receivables from a related party	$ 521,852
Others	126,765	$ 19,930
Total	$ 648,617	$ 19,930

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - Schedule of property, plant and equipment - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Cost		$ 29,743,685	$ 58,387,165
Accumulated depreciation		(13,611,118)	(23,992,095)
Total		16,132,567	34,395,070
2022
Balance		34,395,070	32,391,612
Additions		2,886,753	7,495,838
Disposals (Note 3)	[1]	(12,568,102)
Depreciation expenses		(5,897,753)	(6,351,561)
Net exchange differences		(2,683,401)	859,181
Balance		16,132,567	34,395,070
Land [member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Cost	[2]	12,718,015	14,110,197
Accumulated depreciation	[2]
Total	[2]	12,718,015	14,110,197
2022
Balance	[2]	14,110,197	13,713,844
Additions	[2]
Disposals (Note 3)	[1],[2]
Depreciation expenses	[2]
Net exchange differences	[2]	(1,392,182)	396,353
Balance	[2]	12,718,015	14,110,197
Buildings and structures [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Cost	[2]	3,246,249	3,575,363
Accumulated depreciation	[2]	(845,603)	(853,996)
Total	[2]	2,400,646	2,721,367
2022
Balance	[2]	2,721,367	2,719,040
Additions	[2]	24,368	5,427
Disposals (Note 3)	[1],[2]
Depreciation expenses	[2]	(78,172)	(80,788)
Net exchange differences	[2]	(266,917)	77,688
Balance	[2]	2,400,646	2,721,367
Transportation equipment [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Cost		31,504	34,953
Accumulated depreciation		(25,807)	(22,879)
Total		5,697	12,074
2022
Balance		12,074	17,410
Additions
Disposals (Note 3)	[1]
Depreciation expenses		(5,343)	(5,771)
Net exchange differences		(1,034)	435
Balance		5,697	12,074
Office equipment [member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Cost		1,635,691	7,238,662
Accumulated depreciation		(793,341)	(3,065,014)
Total		842,350	4,173,648
2022
Balance		4,173,648	3,166,712
Additions		653,628	2,253,533
Disposals (Note 3)	[1]	(2,590,890)
Depreciation expenses		(1,329,350)	(1,259,346)
Net exchange differences		(64,686)	12,749
Balance		842,350	4,173,648
Other equipment [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Cost	[3]	12,112,226	33,427,990
Accumulated depreciation	[3]	(11,946,367)	(20,050,206)
Total	[3]	165,859	13,377,784
2022
Balance	[3]	13,377,784	12,774,606
Additions	[3]	2,208,757	5,236,878
Disposals (Note 3)	[1],[3]	(9,977,212)
Depreciation expenses	[3]	(4,484,888)	(5,005,656)
Net exchange differences	[3]	(958,582)	371,956
Balance	[3]	165,859	13,377,784
Cost [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Cost		58,387,165	50,472,763
Cost [Member] \| Land [member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Cost	[2]	14,110,197	13,713,844
Cost [Member] \| Buildings and structures [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Cost	[2]	3,575,363	3,469,595
Cost [Member] \| Transportation equipment [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Cost		34,953	44,903
Cost [Member] \| Office equipment [member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Cost		7,238,662	5,905,654
Cost [Member] \| Other equipment [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Cost	[3]	33,427,990	27,338,767
Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Accumulated depreciation		(23,992,095)	(17,699,756)
Accumulated depreciation [Member] \| Land [member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Accumulated depreciation	[2]
Accumulated depreciation [Member] \| Buildings and structures [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Accumulated depreciation	[2]	(853,996)	(750,555)
Accumulated depreciation [Member] \| Transportation equipment [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Accumulated depreciation		(22,879)	(27,493)
Accumulated depreciation [Member] \| Office equipment [member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Accumulated depreciation		(3,065,014)	(2,357,547)
Accumulated depreciation [Member] \| Other equipment [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Accumulated depreciation	[3]	(20,050,206)	(14,564,161)
Total [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Total		34,395,070	32,391,612
Total [Member] \| Land [member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Total	[2]	14,110,197	13,713,844
Total [Member] \| Buildings and structures [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Total	[2]	2,721,367	2,719,040
Total [Member] \| Transportation equipment [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Total		12,074	17,410
Total [Member] \| Office equipment [member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Total		4,173,648	3,166,712
Total [Member] \| Other equipment [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Total	[3]	$ 13,377,784	12,774,606
Accumulated impairment [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Accumulated impairment			(381,395)
Accumulated impairment [Member] \| Land [member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Accumulated impairment	[2]
Accumulated impairment [Member] \| Buildings and structures [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Accumulated impairment	[2]
Accumulated impairment [Member] \| Transportation equipment [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Accumulated impairment
Accumulated impairment [Member] \| Office equipment [member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Accumulated impairment			(381,395)
Accumulated impairment [Member] \| Other equipment [Member]
Property, Plant and Equipment (Details) - Schedule of property, plant and equipment [Line Items]
Accumulated impairment	[3]

[1] Information relating to purchase of treasury shares by transferring property, plant and equipment, as part of considerations, with Koh Sih-Ping, the former Director and CEO of the Company, is provided in Note 37. Information relating to property, plant and equipment that were pledged to others as collaterals is provided in Note 38. Other equipment primarily includes big data platform for image analytics, data storage equipment and server equipment.

Leasing Arrangements_Lessee (De

Leasing Arrangements－Lessee (Details) - USD ($)	12 Months Ended
Leasing Arrangements－Lessee (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Leasing arrangements lessee [Abstract]
Right-of-use assets	$ 0	$ 121,312
Total cash outflow for leases	$ 124,597	$ 42,074	$ 44,461

Leasing Arrangements_Lessee (_2

Leasing Arrangements－Lessee (Details) - Schedule of right-of-use assets and the depreciation charge - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leasing Arrangements－Lessee (Details) - Schedule of right-of-use assets and the depreciation charge [Line Items]
Carrying amount	$ 16,675	$ 123,375
Depreciation charge	40,414	34,438
Buildings [member]
Leasing Arrangements－Lessee (Details) - Schedule of right-of-use assets and the depreciation charge [Line Items]
Carrying amount	4,925	19,219
Depreciation charge	12,774	14,394
Vehicles [member]
Leasing Arrangements－Lessee (Details) - Schedule of right-of-use assets and the depreciation charge [Line Items]
Carrying amount	11,750	104,156
Depreciation charge	$ 27,640	$ 20,044

Leasing Arrangements_Lessee (_3

Leasing Arrangements－Lessee (Details) - Schedule of information on profit and loss accounts relating to lease contracts - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Information On Profit And Loss Accounts Relating To Lease Contracts Abstract
Interest expense on lease liabilities	$ 1,219	$ 1,196	$ 887
Expense on short-term lease contracts	13,602	2,142	12,435
Expense on leases of low-value assets	19,227	4,872	1,423
Loss on lease modification	$ 48,488

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of Intangible assets - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Intangible Assets (Details) - Schedule of Intangible assets [Line Items]
Cost at Beginning	$ 18,144,910
Accumulated amortization Beginning	(14,725,441)
Beginning balance	3,419,469	$ 4,108,878
Additions – acquired separately	73,093	1,626,065
Amortization expenses	(1,687,618)	(2,361,009)
Disposals (Note)	(1,645,166)
Net exchange differences	(103,436)	45,535
Ending balance	56,342	3,419,469
Cost at Ending	2,403,406	18,144,910
Accumulated amortization at Ending	(2,347,064)	(14,725,441)
Total	56,342	3,419,469
Computer software [Member]
Intangible Assets (Details) - Schedule of Intangible assets [Line Items]
Cost at Beginning	18,144,910	17,338,683
Accumulated amortization Beginning	(14,725,441)	(12,705,022)
Accumulated impairment Beginning		(524,783)
total	$ 3,419,469	4,108,878
Cost at Ending		18,144,910
Accumulated amortization at Ending		$ (14,725,441)

Intangible Assets (Details) -_2

Intangible Assets (Details) - Schedule of amortization on intangible assets - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Amortization On Intangible Assets Abstract
Selling and marketing expenses	$ 425,720	$ 574,913	$ 915,944
General and administrative expenses	22,914	23,144	203,336
Research and development expenses	1,238,984	1,762,952	1,778,695
Total	$ 1,687,618	$ 2,361,009	$ 2,897,975

Other Non-Current Assets (Detai

Other Non-Current Assets (Details) - Disclosure of other non-current assets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Other Non-Current Assets (Details) - Disclosure of other non-current assets [Line Items]
Prepaid pension	$ 659,071	$ 707,391
Prepaid Pension (Member)
Other Non-Current Assets (Details) - Disclosure of other non-current assets [Line Items]
Prepaid pension	381,452	411,854
Guarantee Deposit (Member)
Other Non-Current Assets (Details) - Disclosure of other non-current assets [Line Items]
Prepaid pension	221,002	221,370
Other(Member)
Other Non-Current Assets (Details) - Disclosure of other non-current assets [Line Items]
Prepaid pension	$ 56,617	$ 74,167

Short-Term Borrowings (Details)

Short-Term Borrowings (Details) - USD ($)	1 Months Ended	12 Months Ended
Short-Term Borrowings (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Disclosure Of Borrowing Costs Text Block Abstract
Agreements loan amount		$ 5,000,000
Interest rate percentage		7.50%
Maturity date		Sep. 01, 2022
Aggregate Principal Amount	$ 1,000,000
Notional amount	$ 3,000,000

Short-Term Borrowings (Detail_2

Short-Term Borrowings (Details) - Schedule of short-term borrowings - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Short-Term Borrowings (Details) - Schedule of short-term borrowings [Line Items]
Bank collaterialized borrowings (in Dollars)	$ 13,492,935	$ 22,968,092
Bank collaterialized borrowings [Member]
Short-Term Borrowings (Details) - Schedule of short-term borrowings [Line Items]
Bank collaterialized borrowings (in Dollars)	12,492,935	17,968,092
Loan from shareholders [Member]
Short-Term Borrowings (Details) - Schedule of short-term borrowings [Line Items]
Bank collaterialized borrowings (in Dollars)	$ 1,000,000	$ 5,000,000
Top of range [member] \| Bank collaterialized borrowings [Member]
Short-Term Borrowings (Details) - Schedule of short-term borrowings [Line Items]
Interest rate range	1.84%	1.40%
Top of range [member] \| Loan from shareholders [Member]
Short-Term Borrowings (Details) - Schedule of short-term borrowings [Line Items]
Interest rate range
Bottom of range [member] \| Bank collaterialized borrowings [Member]
Short-Term Borrowings (Details) - Schedule of short-term borrowings [Line Items]
Interest rate range	3.11%	1.86%
Bottom of range [member] \| Loan from shareholders [Member]
Short-Term Borrowings (Details) - Schedule of short-term borrowings [Line Items]
Interest rate range

Short-Term Borrowings (Detail_3

Short-Term Borrowings (Details) - Schedule of short term and long term borrowing - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
LC loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period		11.2022-11.2023
Credit Facility		$ 4,184,307
Type		LC loan
Outstanding Amount		$ 610,089
Interest Rate		2.56%
Guarantor (Note)	[1]	None
Collateral		Time deposit $2,000,000, Land, Buildings and Structures
Short-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Type		Short-Term Bank loan
Outstanding Amount		$ 651,255
Interest Rate		2.56%
Guarantor (Note)	[1]	None
Collateral		Same as above
Letter of Guarantee [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Type		Letter of guarantee
Outstanding Amount		$ 1,563,552
Undrawn Amount		$ 1,359,411
Guarantor (Note)	[1]	None
Collateral		Same as above
LC loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period		11.2022-11.2023
Credit Facility		$ 3,907,522
Type		LC loan
Outstanding Amount		$ 324,269
Interest Rate		2.31%
Guarantor (Note)	[1]	None
Collateral		Time deposit $2,000,000, Land, Buildings and Structures
Letter of Guarantee [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Type		Letter of guarantee
Outstanding Amount		$ 895,592
Undrawn Amount		$ 2,687,661
Guarantor (Note)	[1]	None
Collateral		Same as above
Letter of Guarantee [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period		01.2022-01.2025
Credit Facility		$ 188,733
Type		Letter of guarantee
Outstanding Amount		$ 188,538
Guarantor (Note)	[1]	Koh Sih-Ping
Collateral		None
Long-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period		09.2020-09.2025
Credit Facility		$ 976,880
Type		Long-Term Bank loan
Outstanding Amount		$ 671,605
Interest Rate		2.72%
Guarantor (Note)	[1]	Koh Sih-Ping
Collateral		80% guranteed by Taiwan SMEG
Long-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period		03.2016-03.2031
Credit Facility		$ 3,093,455
Type		Long-Term Bank loan
Outstanding Amount		$ 3,053,795
Interest Rate		2.67%
Guarantor (Note)	[1]	Koh Sih-Ping
Collateral		Land, Buildings and Structures
Long-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period		03.2016-03.2031
Credit Facility		$ 1,628,134
Type		Long-Term Bank loan
Outstanding Amount		$ 1,607,261
Interest Rate		2.67%
Guarantor (Note)	[1]	Koh Sih-Ping
Collateral		Land, Buildings and Structures
Long-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period		03.2016-03.2026
Credit Facility		$ 325,627
Type		Long-Term Bank loan
Outstanding Amount		$ 318,843
Interest Rate		2.67%
Guarantor (Note)	[1]	Koh Sih-Ping
Collateral		None
Long-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period		10.2021-10.2026
Credit Facility		$ 651,254
Type		Long-Term Bank loan
Outstanding Amount		$ 69,793
Interest Rate		2.72%
Guarantor (Note)	[1]	Koh Sih-Ping
Collateral		100% guaranteed by Taiwan SMEG
Short-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period		06.2022-04.2023
Credit Facility		$ 5,210,029
Type		Short-Term Bank loan
Outstanding Amount		$ 3,507,001
Guarantor (Note)	[1]	Koh Sih-Ping
Collateral		Time deposit $2,800,000, Promissory note $5,743,001
Short-Term Bank loan [Member] \| Bottom of range [member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Interest Rate		1.84%
Short-Term Bank loan [Member] \| Top of range [member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Interest Rate		3.11%
LC loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Type		LC loan
Outstanding Amount		$ 334,220
Undrawn Amount		$ 1,368,808
Guarantor (Note)	[1]	Koh Sih-Ping
Collateral		Same as above
LC loan [Member] \| Bottom of range [member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Interest Rate		2.54%
LC loan [Member] \| Top of range [member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Interest Rate		2.60%
Short-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period		01.2022-01.2023
Credit Facility		$ 6,186,910
Type		Short-Term Bank loan
Outstanding Amount		$ 5,014,652
Interest Rate		2.50%
Guarantor (Note)	[1]	Koh Sih-Ping
Collateral		Time deposit $500,000, Land, Buildings and Structures
Letter of Guarantee [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Type		Letter of guarantee
Outstanding Amount		$ 84,466
Undrawn Amount		$ 1,087,792
Guarantor (Note)	[1]	Koh Sih-Ping
Collateral		Same as above
Long-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period		05.2019-03.2026
Credit Facility		$ 5,861,283
Type		Long-Term Bank loan
Outstanding Amount		$ 2,728,370
Interest Rate		2.26%
Guarantor (Note)	[1]	Koh Sih-Ping
Collateral		Time deposit $500,000, Land, Buildings and Structures
Short-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period		11.2022-06.2023
Credit Facility		$ 2,279,388
Type		Short-Term Bank loan
Outstanding Amount		$ 2,051,449
Interest Rate		2.50%
Guarantor (Note)	[1]	None
Collateral		Time deposit $1,000,000
Letter of Guarantee [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Type		Letter of guarantee
Outstanding Amount		$ 209,178
Undrawn Amount		$ 18,761
Guarantor (Note)	[1]	None
Collateral		Same as above
Long-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period		06.2020-06.2023
Credit Facility		$ 162,813
Type		Long-Term Bank loan
Outstanding Amount		$ 27,134
Interest Rate		2.03%
Guarantor (Note)	[1]	Koh Sih-Ping
Collateral		85% guranteed by Taiwan SMEG
Long-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period		07.2021-08.2026
Credit Facility		$ 2,442,201
Type		Long-Term Bank loan
Outstanding Amount		$ 1,883,883
Interest Rate		1.46%
Guarantor (Note)	[1]	Koh Sih-Ping
Collateral		70% guranteed by Taiwan SMEG
Credit Loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period		01.2022-01.2023
Credit Facility		$ 976,880
Type		Credit Loan
Undrawn Amount		$ 973,347
Guarantor (Note)	[1]	Koh Sih-Ping
Collateral		65% guranteed by Taiwan SMEG
Letter of Guarantee [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Type		Letter of guarantee
Outstanding Amount		$ 3,533
Guarantor (Note)	[1]	Koh Sih-Ping
Collateral		Same as above
LC loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period			11.2021-11.2022
Credit Facility			$ 4,642,341
Type			LC loan
Outstanding Amount			$ 2,288,900
Interest Rate			1.68%
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			Time deposit $2,000,000, Land, Buildings and Structures
Short-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Type			Short-Term Bank loan
Outstanding Amount			$ 541,907
Interest Rate			1.68%
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			Same as above
Letter of Guarantee [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Type			Letter of guarantee
Outstanding Amount			$ 1,596,377
Undrawn Amount			$ 215,157
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			Same as above
LC loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period			11.2021-11.2022
Credit Facility			$ 4,335,260
Type			LC loan
Outstanding Amount			$ 3,282,872
Interest Rate			1.68%
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			Time deposit $2,000,000, Land, Buildings and Structures
Letter of credit [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Type			Letter of credit
Outstanding Amount			$ 234,993
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			Same as above
Letter of Guarantee [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Type			Letter of guarantee
Outstanding Amount			$ 957,736
Undrawn Amount			$ 94,652
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			Same as above
Long-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period			09.2020-09.2025
Credit Facility			$ 1,083,815
Type			Long-Term Bank loan
Outstanding Amount			$ 1,016,077
Undrawn Amount			$ 67,738
Interest Rate			2.10%
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			80% guranteed by Taiwan SMEG
Long-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period			03.2016-03.2031
Credit Facility			$ 3,432,081
Type			Long-Term Bank loan
Outstanding Amount			$ 3,388,080
Undrawn Amount			$ 44,001
Interest Rate			2.05%
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			Land, Buildings and Structures
Long-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period			03.2016-03.2031
Credit Facility			$ 1,806,358
Type			Long-Term Bank loan
Outstanding Amount			$ 1,783,200
Undrawn Amount			$ 23,158
Interest Rate			2.05%
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			Land, Buildings and Structures
Long-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period			03.2016-03.2026
Credit Facility			$ 361,272
Type			Long-Term Bank loan
Outstanding Amount			$ 353,745
Undrawn Amount			$ 7,527
Interest Rate			2.05%
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			None
Long-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period			10.2021-10.2026
Credit Facility			$ 722,543
Type			Long-Term Bank loan
Outstanding Amount			$ 722,543
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			Guranteed by Taiwan SMEG
Long-Term Bank loan [Member] \| Bottom of range [member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Interest Rate			1%
Long-Term Bank loan [Member] \| Top of range [member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Interest Rate			1.50%
Short-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period			05.2021-04.2022
Credit Facility			$ 5,780,347
Type			Short-Term Bank loan
Outstanding Amount			$ 2,655,347
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			Time deposit $3,900,000, Promissory note $1,600,000
Short-Term Bank loan [Member] \| Bottom of range [member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Interest Rate			1.40%
Short-Term Bank loan [Member] \| Top of range [member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Interest Rate			1.86%
LC loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Type			LC loan
Outstanding Amount			$ 1,178,669
Undrawn Amount			$ 1,946,331
Interest Rate			1.86%
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			Same as above
Short-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period			05.2021-05.2022
Credit Facility			$ 6,864,162
Type			Short-Term Bank loan
Outstanding Amount			$ 5,310,693
Interest Rate			1.80%
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			Time deposit $500,000, Land, Buildings and Structures
Letter of Guarantee [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Type			Letter of guarantee
Outstanding Amount			$ 371,471
Undrawn Amount			$ 1,181,998
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			Same as above
Long-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period			05.2019-03.2026
Credit Facility			$ 6,502,890
Type			Long-Term Bank loan
Outstanding Amount			$ 3,958,427
Undrawn Amount			$ 2,544,463
Interest Rate			1.63%
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			Same as above
Short-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period			11.2021-05.2022
Credit Facility			$ 2,709,538
Type			Short-Term Bank loan
Outstanding Amount			$ 2,474,711
Interest Rate			1.80%
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			Time deposit $800,000
Letter of Guarantee [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Type			Letter of guarantee
Outstanding Amount			$ 219,220
Undrawn Amount			$ 15,607
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			Same as above
Long-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period			06.2020-06.2023
Credit Facility			$ 180,636
Type			Long-Term Bank loan
Outstanding Amount			$ 90,317
Undrawn Amount			$ 90,319
Interest Rate			1.50%
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			85% guranteed by Taiwan SMEG
Long-Term Bank loan Fifteen [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period			07.2021-08.2026
Credit Facility			$ 1,625,723
Type			Long-Term Bank loan
Outstanding Amount			$ 1,516,875
Undrawn Amount			$ 108,848
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			70% guranteed by Taiwan SMEG
Long-Term Bank loan Fifteen [Member] \| Bottom of range [member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Interest Rate			0.90%
Long-Term Bank loan Fifteen [Member] \| Top of range [member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Interest Rate			1.60%
Letter of Guarantee [Member]
Short-Term Borrowings (Details) - Schedule of short term and long term borrowing [Line Items]
Facility Period			01.2021-01.2022
Credit Facility			$ 1,083,815
Type			Letter of guarantee
Outstanding Amount			$ 3,920
Undrawn Amount			$ 1,079,895
Guarantor (Note)	[1]		Koh Sih-Ping
Collateral			65% guranteed by Taiwan SMEG

[1]Koh Sih-Ping retired as the Director and CEO of the Company on September 9, 2022.

Other Payables (Details) - Sche

Other Payables (Details) - Schedule of other payables - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Other Payables (Details) - Schedule of other payables [Line Items]
Output tax payable	$ 469,800	$ 98,735
Others	3,620,998	4,532,628
Total	3,620,998	4,532,628
Salaries and Bonuses Payable [Member]
Other Payables (Details) - Schedule of other payables [Line Items]
Salaries and bonuses payable	1,466,631	1,886,156
Professional Fee Payable [Member]
Other Payables (Details) - Schedule of other payables [Line Items]
Professional fee payable	1,141,582	1,138,543
Payables on Intangible Assets [Member]
Other Payables (Details) - Schedule of other payables [Line Items]
Payables on intangible assets		727,060
Payables on Machinery and Equipment [Member]
Other Payables (Details) - Schedule of other payables [Line Items]
Payables on machinery and equipment	79,517	128,013
Pension Payable [Member]
Other Payables (Details) - Schedule of other payables [Line Items]
Pension payable	99,921	83,049
Others [Member]
Other Payables (Details) - Schedule of other payables [Line Items]
Others	$ 363,547	$ 471,072

Long-Term Borrowings (Details)

Long-Term Borrowings (Details) - Schedule of long-term borrowings - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Bank borrowings
Bank borrowings	0.22%	1.75%
Bank borrowings	$ 10,360,684	$ 12,829,264
Less: Current portion	(2,108,896)	(2,077,634)
Total Borrowings	$ 8,251,788	$ 10,751,630
Collaterialized Borrowings [Member]
Bank borrowings
Bank borrowings	2.72%	1.50%
Bank borrowings	$ 671,605	$ 90,317
Collaterialized Borrowings [Member]
Bank borrowings
Bank borrowings	2.67%	2.10%
Bank borrowings	$ 3,053,795	$ 1,016,077
Collaterialized Borrowings [Member]
Bank borrowings
Bank borrowings	2.67%	1.63%
Bank borrowings	$ 1,607,261	$ 3,958,427
Uncollaterialized borrowings [Member]
Bank borrowings
Bank borrowings	2.67%	2.05%
Bank borrowings	$ 318,843	$ 353,745
Collaterialized Borrowings [Member]
Bank borrowings
Bank borrowings	2.72%	2.05%
Bank borrowings	$ 69,793	$ 3,388,080
Collaterialized Borrowings [Member]
Bank borrowings
Bank borrowings	2.26%	2.05%
Bank borrowings	$ 2,728,370	$ 1,783,200
Collaterialized Borrowings [Member]
Bank borrowings
Bank borrowings	2.03%
Bank borrowings	$ 27,134	$ 1,516,875
Collaterialized Borrowings [Member] \| Bottom of Range [Member]
Bank borrowings
Bank borrowings		0.90%
Collaterialized Borrowings [Member] \| Top of Range [Member]
Bank borrowings
Bank borrowings		1.60%
Collaterialized Borrowings [Member]
Bank borrowings
Bank borrowings	1.46%
Bank borrowings	$ 1,883,883	$ 722,543
Collaterialized Borrowings [Member] \| Bottom of Range [Member]
Bank borrowings
Bank borrowings		1%
Collaterialized Borrowings [Member] \| Top of Range [Member]
Bank borrowings
Bank borrowings		1.50%

Pensions (Details)

Pensions (Details) - USD ($)	12 Months Ended
Pensions (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pensions (Details) [Line Items]
Individual pension percentage		2%
Pension cost		$ 437,658	$ 467,076	$ 448,545
Forecast [Member]
Pensions (Details) [Line Items]
Defined benefit pension amount	$ 0

Pensions (Details) - Schedule o

Pensions (Details) - Schedule of balance sheet - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule of Balance Sheet [Abstract]
Present value of defined benefit obligation	$ 101,505	$ 83,205
Fair value of plan assets	(482,957)	(495,059)
Net defined benefit asset	$ (381,452)	$ (411,854)

Pensions (Details) - Schedule_2

Pensions (Details) - Schedule of defined benefit assets - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Present value of defined benefit obligation [Member]
Pensions (Details) - Schedule of defined benefit assets [Line Items]
Balance at January 1	$ 83,205	$ 86,767
Interest expense (income)	634	371
Net exchange differences	(9,014)	2,435
Total	74,825	89,573
Return on plan assets
Change in financial assumptions	13,799	(5,900)
Experience adjustments	12,881	(468)
Total	26,680	(6,368)
Balance at December 31	101,505	83,205
Fair value of plan assets [Member]
Pensions (Details) - Schedule of defined benefit assets [Line Items]
Balance at January 1	(495,059)	(472,560)
Interest expense (income)	(3,770)	(2,018)
Net exchange differences	49,961	(13,762)
Total	(448,868)	(488,340)
Return on plan assets	(34,089)	(6,719)
Change in financial assumptions
Experience adjustments
Total	(34,089)	(6,719)
Balance at December 31	(482,957)	(495,059)
Net defined benefit asset [Member]
Pensions (Details) - Schedule of defined benefit assets [Line Items]
Balance at January 1	(411,854)	(385,793)
Interest expense (income)	(3,136)	(1,647)
Net exchange differences	40,947	(11,327)
Total	(374,043)	(398,767)
Return on plan assets	(34,089)	(6,719)
Change in financial assumptions	13,799	(5,900)
Experience adjustments	12,881	(468)
Total	(7,409)	(13,087)
Balance at December 31	$ (381,452)	$ (411,854)

Pensions (Details) - Schedule_3

Pensions (Details) - Schedule of principal actuarial assumptions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Principal Actuarial Assumptions [Abstract]
Discount rate	1.48%	0.82%
Future salary increases	5%	3.50%

Pensions (Details) - Schedule_4

Pensions (Details) - Schedule of present value of defined benefit obligation - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Discount rate Increase 0.5% [Member]
Pensions (Details) - Schedule of present value of defined benefit obligation [Line Items]
Effect on present value of defined benefit obligation	$ (8,597)	$ (6,864)
Discount rate Decrease 0.5% [Member]
Pensions (Details) - Schedule of present value of defined benefit obligation [Line Items]
Effect on present value of defined benefit obligation	9,541	7,551
Future salary increases Increase 0.5% [Member]
Pensions (Details) - Schedule of present value of defined benefit obligation [Line Items]
Effect on present value of defined benefit obligation	9,150	7,298
Future salary increases Decrease 0.5% [Member]
Pensions (Details) - Schedule of present value of defined benefit obligation [Line Items]
Effect on present value of defined benefit obligation	$ (8,369)	$ (6,720)

Pensions (Details) - Schedule_5

Pensions (Details) - Schedule of analysis of timing of the future pension payment	Dec. 31, 2022 USD ($)
Schedule of Analysis of Timing of the Future Pension Payment [Abstract]
Within 1 year
1-2 year(s)
2-5 years	31,838
Over 5 years	412,257
Total	$ 444,095

Share-Based Payment (Details)

Share-Based Payment (Details)	12 Months Ended
Share-Based Payment (Details)	Dec. 31, 2022 $ / shares	Dec. 31, 2021 $ / shares
Share-Based Payment (Details) [Line Items]
Conversion ratio share options	4.82
Weighted average price per share		$ 5.23
Share options outstanding	$ 1.17
Range of exercise prices	$ 5.62
Weighted-average remaining contractual period	3 years 21 days	2 years 2 months 26 days
Exercise price of share options	$ 1.17
Share-Based Payment [Member]
Share-Based Payment (Details) [Line Items]
Conversion ratio share options	4.82
Options [Member] \| Share-Based Payment [Member]
Share-Based Payment (Details) [Line Items]
Conversion ratio share options	4.82

Share-Based Payment (Details) -

Share-Based Payment (Details) - Schedule of share-based payment	12 Months Ended
	Dec. 31, 2022 USD ($)
Share-Based Payment (Details) - Schedule of share-based payment [Line Items]
Type of arrangement	Employee share options
Grant date	2022.2.23
Quantity granted (Units)	$ 274,682	[1]
Contract period	5 years
Vesting conditions	Note 2
Employee Share Option [Member]
Share-Based Payment (Details) - Schedule of share-based payment [Line Items]
Type of arrangement	Employee share options
Grant date	2017.1.1
Quantity granted (Units)	$ 106,300	[1]
Contract period	5 years
Vesting conditions	Note 2
Emolyee Share Option One [Member]
Share-Based Payment (Details) - Schedule of share-based payment [Line Items]
Type of arrangement	Employee share options
Grant date	2018.1.1
Quantity granted (Units)	$ 34,000	[1]
Contract period	5 years
Vesting conditions	Note 2
Emolyee Share Option Two [Member]
Share-Based Payment (Details) - Schedule of share-based payment [Line Items]
Type of arrangement	Employee share options
Grant date	2019.1.1
Quantity granted (Units)	$ 186,000	[1]
Contract period	5 years
Vesting conditions	Note 2
Employee Share Option Three [Member]
Share-Based Payment (Details) - Schedule of share-based payment [Line Items]
Type of arrangement	Employee share options
Grant date	2021.10.5
Quantity granted (Units)	$ 207,412	[1]
Contract period	5 years
Vesting conditions	Note 3
Employee Share Option Four [Member]
Share-Based Payment (Details) - Schedule of share-based payment [Line Items]
Type of arrangement	Employee share options
Grant date	2021.10.5
Quantity granted (Units)	$ 113,524	[1]
Contract period	5 years
Vesting conditions	Note 2

[1]On the Closing Date, with capital recapitalization as provided in Note 23, each outstanding share option was converted with the conversion ratio approximately of 4.82 share options.

Share-Based Payment (Details)_2

Share-Based Payment (Details) - Schedule of Employee share options granting period and exercise conditions	12 Months Ended
	Dec. 31, 2022
After 1 Year [Member]
Share-Based Payment (Details) - Schedule of Employee share options granting period and exercise conditions [Line Items]
Accumulated maximum exercisable employee share options	25%
After 2 Years [Member]
Share-Based Payment (Details) - Schedule of Employee share options granting period and exercise conditions [Line Items]
Accumulated maximum exercisable employee share options	50%
After 3 Years
Share-Based Payment (Details) - Schedule of Employee share options granting period and exercise conditions [Line Items]
Accumulated maximum exercisable employee share options	75%
After 4 Years
Share-Based Payment (Details) - Schedule of Employee share options granting period and exercise conditions [Line Items]
Accumulated maximum exercisable employee share options	100%
At The Beginning of Year 1 [Member]
Share-Based Payment (Details) - Schedule of Employee share options granting period and exercise conditions [Line Items]
Accumulated maximum exercisable employee share options	25%
At The Beginning of Year 2 [Member]
Share-Based Payment (Details) - Schedule of Employee share options granting period and exercise conditions [Line Items]
Accumulated maximum exercisable employee share options	50%
At The Beginning of Year 3 [Member]
Share-Based Payment (Details) - Schedule of Employee share options granting period and exercise conditions [Line Items]
Accumulated maximum exercisable employee share options	75%
At The Beginning of Year 4 [Member]
Share-Based Payment (Details) - Schedule of Employee share options granting period and exercise conditions [Line Items]
Accumulated maximum exercisable employee share options	100%

Share-Based Payment (Details)_3

Share-Based Payment (Details) - Schedule of share-based payment arrangements		12 Months Ended
		Dec. 31, 2022 $ / shares	Dec. 31, 2021 $ / shares
Schedule Of Share Based Payment Arrangements Abstract
Number of options outstanding beginning shares		404,454	209,818
Weighted average exercise price options outstanding		$ 5.62	$ 5.24
Number of options granted		274,682	320,936
Weighted average exercise price options granted		$ 5.62	$ 5.62
Number of options options expired			(82,500)
Weighted average exercise price options expired			$ 5.51
Number of options options forfeited Post-IPO		(649,353)
Weighted average exercise price options forfeited Post-IPO		$ 1.3
Number of options options exercised			(43,800)
Weighted average exercise price options exercised			$ 5.23
Number of options capital recapitalization	[1]	2,521,860
Weighted average exercise price capital recapitalization	[1]	$ 1.17
Number of options outstanding ending shares		2,551,643	404,454
Weighted average exercise price options outstanding ending per share		$ 1.17	$ 5.62
Number of options exercisable		1,085,064	196,553
Weighted average exercise price options exercisable		$ 1.17	$ 5.62

[1]Information relating to capital recapitalization is provided in Note 23.

Share-Based Payment (Details)_4

Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Grant date	2022.2.23
Share price	$ 0.0001
Exercise price	$ 5.62
Expected option life	4 years 6 months
Risk-free interest rate	0.72%
Fair value per share	$ 7.11
Employee Share Options [Member]
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Grant date	2017.1.1
Share price	$ 0.0001
Exercise price	$ 5.62
Expected option life	4 years 6 months
Expected dividends \| $
Risk-free interest rate	1.05%
Fair value per share	$ 5.73
Employee Share Options One [Member]
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Grant date	2018.1.1
Share price	$ 0.0001
Exercise price	$ 5.62
Expected option life	4 years 6 months
Expected dividends \| $
Risk-free interest rate	0.96%
Fair value per share	$ 6.13
Employee Share Options Two [Member]
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Grant date	2019.1.1
Share price	$ 0.0001
Exercise price	$ 5.62
Expected option life	4 years 6 months
Expected dividends \| $
Risk-free interest rate	1.01%
Fair value per share	$ 6.86
Employee Share Options Three [Member]
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Grant date	2021.10.5
Share price	$ 0.0001
Exercise price	$ 5.62
Expected option life	3 years 6 months
Expected dividends \| $
Risk-free interest rate	1.01%
Fair value per share	$ 6.91
Employee Share Options Four [Member]
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Grant date	2021.10.5
Share price	$ 0.0001
Exercise price	$ 5.62
Expected option life	4 years 6 months
Expected dividends \| $
Risk-free interest rate	1.01%
Fair value per share	$ 6.91
Bottom of range [member]
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Expected price volatility	31.49%
Bottom of range [member] \| Employee Share Options [Member]
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Expected price volatility	32.11%
Bottom of range [member] \| Employee Share Options One [Member]
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Expected price volatility	34.14%
Bottom of range [member] \| Employee Share Options Two [Member]
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Expected price volatility	33.35%
Bottom of range [member] \| Employee Share Options Three [Member]
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Expected price volatility	47.34%
Bottom of range [member] \| Employee Share Options Four [Member]
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Expected price volatility	45.32%
Top of range [member]
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Expected price volatility	46.31%
Top of range [member] \| Employee Share Options [Member]
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Expected price volatility	42.11%
Top of range [member] \| Employee Share Options One [Member]
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Expected price volatility	40.79%
Top of range [member] \| Employee Share Options Two [Member]
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Expected price volatility	38.93%
Top of range [member] \| Employee Share Options Three [Member]
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Expected price volatility	52.14%
Top of range [member] \| Employee Share Options Four [Member]
Share-Based Payment (Details) - Schedule of fair value of share options granted on grant date [Line Items]
Expected price volatility	51.27%

Share-Based Payment (Details)_5

Share-Based Payment (Details) - Schedule of Share-based payment expenses	12 Months Ended
	Dec. 31, 2022 $ / shares
2017.1.1 [Member]
Share-Based Payment (Details) - Schedule of Share-based payment expenses [Line Items]
Exercise price	$ 5.62
Fair value of first year	0.9
Fair value of second year	1.5
Fair value of third year	1.7
Fair value of fourth year	2
2018.1.1 [Member]
Share-Based Payment (Details) - Schedule of Share-based payment expenses [Line Items]
Exercise price	5.62
Fair value of first year	1.2
Fair value of second year	1.6
Fair value of third year	2
Fair value of fourth year	2.3
2019.1.1 [Member]
Share-Based Payment (Details) - Schedule of Share-based payment expenses [Line Items]
Exercise price	5.62
Fair value of first year	1.7
Fair value of second year	2.1
Fair value of third year	2.4
Fair value of fourth year	2.8
2021.10.5 [Member]
Share-Based Payment (Details) - Schedule of Share-based payment expenses [Line Items]
Exercise price	5.62
Fair value of first year	1.9
Fair value of second year	2.3
Fair value of third year	2.7
Fair value of fourth year	2.9
2021.10.5 [Member]
Share-Based Payment (Details) - Schedule of Share-based payment expenses [Line Items]
Exercise price	5.62
Fair value of first year	2.3
Fair value of second year	2.7
Fair value of third year	2.9
Fair value of fourth year	3.1
2022.2.23 [Member]
Share-Based Payment (Details) - Schedule of Share-based payment expenses [Line Items]
Exercise price	5.62
Fair value of first year	1.9
Fair value of second year	2.5
Fair value of third year	3
Fair value of fourth year	$ 3.2

Share-Based Payment (Details)_6

Share-Based Payment (Details) - Schedule of Expenses incurred on share-based payment - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Expenses Incurred On Share Based Payment Abstract
Equity-settled	$ 346,122	$ 375,941	$ 142,416

Provisions (Details) - Schedule

Provisions (Details) - Schedule of provisions - USD ($)	12 Months Ended
Provisions (Details) - Schedule of provisions - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Provisions (Details) - Schedule of provisions [Line Items]
Additional provisions	$ 56,050	$ 136,026
Warranty provision [member]
Provisions (Details) - Schedule of provisions [Line Items]
At January 1	258,320	257,483
Used during the year	(46,592)	(64,998)
Reversal of unused amounts	(95,297)	(77,555)
Exchange differences	(22,955)	7,364
At December 31	$ 149,526	$ 258,320

Provisions (Details) - Schedu_2

Provisions (Details) - Schedule of analysis of total provisions - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule of Analysis of Total Provisions [Abstract]
Current	$ 88,469	$ 152,778
Non-current	$ 61,057	$ 105,542

Warrant Liabilities (Details)

Warrant Liabilities (Details)	12 Months Ended
Warrant Liabilities (Details)	Dec. 31, 2022 $ / shares
Warrant Liabilities Abstract
Warrant outstanding term	5 years
Redemption price	$ 0.01
Ordinary share per share	18
Price per share	$ 11.5

Warrant Liabilities (Details) -

Warrant Liabilities (Details) - Schedule of warrant liabilities - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Warrant Liabilities Abstract
Transfer from capital reorganization (Note)	$ 10,025,081	$ 2,495,243
Warrants exercised	(62,107)	(15,514)
Change in fair value		(437,319)
At December 31, 2022	$ 9,962,974	$ 2,042,410

Share Capital (Details)

Share Capital (Details) - USD ($)	12 Months Ended
Share Capital (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Share Capital (Details) [Line Items]
Authorized capital (in Dollars)	$ 25,000
Shares of ordinary shares	245,000,000
Ordinary shares par value (in Dollars per share)	$ 0.0001
Issued capital (in Dollars)	$ 7,136	$ 6,191,100
Outstanding percentage	88.40%
Warrant outstandng	10,025,081
Gross cash (in Dollars)	$ 50,000,000
PIPE Investors (in Dollars)	$ 30,300,000
Preferred shareholders percentage	80%
Purchase of ordinary shares	2,814,895
Business Combination Agreement [Member]
Share Capital (Details) [Line Items]
Shares of ordinary shares	65,000,000
Conversion ratio	4.82
Preference shares converted	5,813,247
Converted into ordinary shares	6,627,412
Ordinary share for each share (in Dollars per share)	$ 4.82
Preference Shares [Member]
Share Capital (Details) [Line Items]
Shares of ordinary shares	71,357,737
Shares of preference shares	5,000,000
Preference shares par value (in Dollars per share)	$ 0.0001
Issued capital (in Dollars)	$ 7,136
Gorilla [Member]
Share Capital (Details) [Line Items]
Ordinary shares par value (in Dollars per share)	$ 10.6

Share Capital (Details) - Sched

Share Capital (Details) - Schedule of movements in the number of the company’s ordinary shares outstanding - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Movements In The Number Of The Company SOrdinary Shares Outstanding Abstract
Beginning Balance	6,191,100	6,153,300
Employee share options exercised	6,000	37,800
Cancellation of ordinary shares	(6,000)
Conversion of preference shares to ordinary shares	6,627,412
Capital recapitalization	48,984,243
Capital reorganization	9,492,875
Warrant exercised	62,107
Treasury shares purchased	(2,814,895)
Ending balance	68,542,842	6,191,100

Share Capital (Details) - Sch_2

Share Capital (Details) - Schedule of authorized and issued preference shares - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Series A [Member]
2022
Beginning of financial year	1,639,344
Beginning of financial year (in Dollars)	$ 1,639,344
Cancellation of treasury shares
Cancellation of treasury shares (in Dollars)
Conversion of convertible preference shares to ordinary shares	(1,639,344)
Conversion of convertible preference shares to ordinary shares	(1,639,344)
End of financial year		1,639,344
End of financial year (in Dollars)		$ 1,639,344
2021
Beginning and end of financial year		1,639,344
Beginning and end of financial year (in Dollars)		$ 1,639,344
Series B [Member]
2022
Beginning of financial year	1,589,957
Beginning of financial year (in Dollars)	$ 1,589,957
Cancellation of treasury shares	(31,645)
Cancellation of treasury shares (in Dollars)	$ (31,645)
Conversion of convertible preference shares to ordinary shares	(1,558,312)
Conversion of convertible preference shares to ordinary shares	(1,558,312)
End of financial year		1,589,957
End of financial year (in Dollars)		$ 1,589,957
2021
Beginning and end of financial year		1,589,957
Beginning and end of financial year (in Dollars)		$ 1,589,957
Series C [Member]
2022
Beginning of financial year	1,182,926
Beginning of financial year (in Dollars)	$ 1,182,926
Conversion of convertible preference shares to ordinary shares	(1,182,926)
Conversion of convertible preference shares to ordinary shares	(1,182,926)
End of financial year		1,182,926
End of financial year (in Dollars)		$ 1,182,926
2021
Beginning and end of financial year		1,182,926
Beginning and end of financial year (in Dollars)		$ 1,182,926
Series D [Member]
2022
Beginning of financial year	1,432,665
Beginning of financial year (in Dollars)	$ 1,432,665
Conversion of convertible preference shares to ordinary shares	(1,432,665)
Conversion of convertible preference shares to ordinary shares	(1,432,665)
End of financial year		1,432,665
End of financial year (in Dollars)		$ 1,432,665
2021
Beginning and end of financial year		1,432,665
Beginning and end of financial year (in Dollars)		$ 1,432,665

Revenue (Details)

Revenue (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Jan. 01, 2021
Revenue [Abstract]
service contracts assets	$ 725,441	$ 1,639,893	$ 1,480,923
service contracts liabilities	58,475	20,194	$ 0
Long-term service contracts amount	$ 6,627,577	$ 9,371,628

Revenue (Details) - Schedule of

Revenue (Details) - Schedule of revenue from contracts with customers - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Government
Revenue from contracts with customers	$ 22,408,808	$ 42,242,863	$ 45,412,589
Video IoT [Member] \| Hardware sales [Member] \| Government [Member]
Government
Video IoT	14,409	5,992	2,961
Video IoT [Member] \| Hardware sales [Member] \| Non-Government [Member]
Government
Video IoT	1,049,628	3,816,489	6,298,043
Video IoT [Member] \| Software sales [Member] \| Government [Member]
Government
Video IoT	109,322
Video IoT [Member] \| Software sales [Member] \| Non-Government [Member]
Government
Video IoT	1,715,532	16,063,123	16,680,260
Video IoT [Member] \| Service revenue [Member] \| Government [Member]
Government
Video IoT	4,323,111	7,842,465	10,882,416
Video IoT [Member] \| Service revenue [Member] \| Non-Government [Member]
Government
Video IoT	2,486,385	2,459,435	2,644,478
Security Convergence [Member] \| Hardware sales [Member] \| Government [Member]
Government
Security Convergence	283,755	3,630	4,681
Security Convergence [Member] \| Hardware sales [Member] \| Non-Government [Member]
Government
Security Convergence	4,188,370	1,054,116	597,288
Security Convergence [Member] \| Software sales [Member] \| Government [Member]
Government
Security Convergence	138,421	70,413
Security Convergence [Member] \| Software sales [Member] \| Non-Government [Member]
Government
Security Convergence	2,623,567	5,319,077	1,351,701
Security Convergence [Member] \| Service revenue [Member] \| Government [Member]
Government
Security Convergence	5,330,279	5,356,881	6,476,225
Security Convergence [Member] \| Service revenue [Member] \| Non-Government [Member]
Government
Security Convergence	$ 146,029	$ 251,242	$ 474,536

Revenue (Details) - Schedule _2

Revenue (Details) - Schedule of revenue from the transfer of goods and services - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Hardware [Member]
Revenue (Details) - Schedule of revenue from the transfer of goods and services [Line Items]
Total segment revenue	$ 5,690,577	$ 5,236,331	$ 7,129,051
Inter-segment revenue	(154,415)	(356,104)	(226,078)
Revenue from external customer contracts		4,880,227	6,902,973
customer contracts	5,536,162
Timing of revenue recognition
At a point in time	5,536,162	4,880,227	6,902,973
Total	5,536,162	4,880,227	6,902,973
Software [Member]
Revenue (Details) - Schedule of revenue from the transfer of goods and services [Line Items]
Total segment revenue	4,586,842	22,654,095	19,302,195
Inter-segment revenue		(1,201,482)	(1,270,234)
Revenue from external customer contracts		21,452,613	18,031,961
customer contracts	4,586,842
Timing of revenue recognition
At a point in time	4,586,842	21,452,613	18,031,961
Total	4,586,842	21,452,613	18,031,961
Service [Member]
Revenue (Details) - Schedule of revenue from the transfer of goods and services [Line Items]
Total segment revenue	13,107,708	15,933,436	20,477,655
Inter-segment revenue	(821,904)	(23,413)
Revenue from external customer contracts		15,910,023	20,477,655
customer contracts	12,285,804
Timing of revenue recognition
Over time	12,285,804	15,910,023	20,477,655
Total	12,285,804	15,910,023	20,477,655
Total [Member]
Revenue (Details) - Schedule of revenue from the transfer of goods and services [Line Items]
Total segment revenue	23,385,127	43,823,862	46,908,901
Inter-segment revenue	(976,319)	(1,580,999)	(1,496,312)
Revenue from external customer contracts		42,242,863	45,412,589
customer contracts	22,408,808
Timing of revenue recognition
At a point in time	10,123,004	26,332,840	24,934,934
Over time	12,285,804	15,910,023	20,477,655
Total	$ 22,408,808	$ 42,242,863	$ 45,412,589

Revenue (Details) - Schedule _3

Revenue (Details) - Schedule of revenue-related contract assets and liabilities - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Contract assets:
Contract assets relating to service contracts	$ 725,441	$ 1,639,893
Contract liabilities:
Contract liabilities relating to service contracts	$ 58,475	$ 20,194

Revenue (Details) - Schedule _4

Revenue (Details) - Schedule of revenue recognized that was included in the contract liability balance - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Revenue Recognized That Was Included In The Contract Liability Balance Abstract
Service revenue	$ 20,194

Other Income (Details)

Other Income (Details)	Dec. 31, 2022 USD ($)
Other income [Abstract]
Other payables	$ 960,564

Other Income (Details) - Schedu

Other Income (Details) - Schedule of other income - USD ($)	12 Months Ended
Other Income (Details) - Schedule of other income - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Other Income [Abstract]
Gains on reversal of accounts and other payables (Note)	$ 960,564		$ 25,523
Rent income	20,934	$ 24,026	21,878
Indemnity income		19,793	6,876
Others	2,434		4,921
Total other income	$ 983,932	$ 43,819	$ 59,198

Other Gains (Losses) - Net (Det

Other Gains (Losses) - Net (Details)	12 Months Ended
Other Gains (Losses) - Net (Details)	Dec. 31, 2020 USD ($)
Other Gains (Losses) - Net (Details) [Line Items]
Impairment losses	$ 1,238,548
Gorilla Shanghai [Member]
Other Gains (Losses) - Net (Details) [Line Items]
Impairment losses	$ 1,238,548

Other Gains (Losses) - Net (D_2

Other Gains (Losses) - Net (Details) - Schedule of other gains (losses) - net - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of other gains (losses) - net [Abstract]
Net currency exchange gains (losses)	$ 1,079,191	$ (105,098)	$ (333,462)
Gains on financial assets and liabilities at fair value through profit or loss	405,008
Loss on disposal of subsidiaries	(69,335)		(124,441)
(Loss) gain on disposal of property, plant and equipment	(70,698)	459	(856)
Loss on lease modification	(48,488)
Impairment losses (Note)			(1,238,548)
Other losses	(72,793)	(22,386)	(5,072)
Total other gains (loss) net	$ 1,222,885	$ (127,025)	$ (1,702,379)

Other Gains (Losses) - Net (D_3

Other Gains (Losses) - Net (Details) - Schedule of details of such losses - Recognized in profit or loss [Member]	12 Months Ended
	Dec. 31, 2020 USD ($)
Other Gains (Losses) - Net (Details) - Schedule of details of such losses [Line Items]
Impairment loss – intangible assets	$ 524,783
Impairment loss – property, plant and equipment	381,395
Impairment loss – other current assets	332,370
Total impairment loss – recognized in profit or loss	1,238,548
Other segments	$ 1,238,548

Interest Income (Details) - Sch

Interest Income (Details) - Schedule of interest income - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Interest Income Abstract
Interest income from bank deposits	$ 204,081	$ 25,059	$ 138,672
Interest income from financial assets measured at amortized cost	31,604	12,810	20,603
Others	227
Total interest income	$ 235,912	$ 37,869	$ 159,275

Finance Costs (Details) - Sched

Finance Costs (Details) - Schedule of Finance costs - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Interest expense:
Bank borrowings	$ 556,041	$ 543,098	$ 460,231
Loan from shareholders	278,013	122,055
Lease liabilities	1,219	1,196	887
Total finance costs	$ 835,273	$ 666,349	$ 461,118

Expenses by Nature (Details)

Expenses by Nature (Details)	12 Months Ended
Expenses by Nature (Details)	Dec. 31, 2022 $ / shares
Disclosure Of Expenses By Nature Text Block Abstract
Ordinary per share	$ 10.6

Expenses by Nature (Details) -

Expenses by Nature (Details) - Schedule of expenses by nature - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Expenses By Nature Abstract
Share listing expenses	$ 70,104,989
Employee benefit expense	12,195,089	$ 11,929,425	$ 10,912,378
Change in inventory of finished goods	7,266,283	16,790,457	14,977,217
Outsourcing charges	6,401,995	9,261,580	11,434,328
Depreciation expenses on property, plant and equipment	5,897,753	6,351,561	5,277,825
Professional services expenses	5,229,184	1,171,977	184,521
Insurance expenses	862,649	25,300	35,606
Amortization expenses on intangible assets	1,687,618	2,361,009	2,897,975
Depreciation expenses on right-of-use asset	40,414	34,438	29,756
Others	1,437,146	2,392,169	3,713,715
Total expenses by nature	$ 111,123,120	$ 50,317,916	$ 49,463,321

Expenses by Nature (Details) _2

Expenses by Nature (Details) - Schedule of fair value of equity consideration	12 Months Ended
	Dec. 31, 2022 USD ($)
Schedule Of Fair Value Of Equity Consideration Abstract
Market value of 9,492,875 ordinary shares ($10.6 per share)	$ 100,624,475
Fair value of Global net assets acquired
Net cash proceeds from Global	32,324,004
Warrant acquired	(2,495,243)
Others	690,725
Total fair value of equity	30,519,486
Charge for listing services	$ 70,104,989

Expenses by Nature (Details) _3

Expenses by Nature (Details) - Schedule of fair value of equity consideration (Parentheticals)	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Schedule Of Fair Value Of Equity Consideration Abstract
Market value ordinary share \| shares	9,492,875
Market value of ordinary per shares \| $ / shares	$ 10.6

Employee Benefit Expense (Detai

Employee Benefit Expense (Details) - Schedule employee benefit expense - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Employee Benefit Expense (Details) - Schedule employee benefit expense [Line Items]
Wages and salaries	$ 10,342,192	$ 10,017,927	$ 9,350,088
Labour and health insurance fees	756,230	800,598	707,521
Pension	445,451	465,429	434,386
Share option expenses	346,122	375,941	142,416
Other personnel expenses	305,094	269,530	277,967
Total employee benefit expense	12,195,089	11,929,425	10,912,378
Cost of revenue [Member]
Employee Benefit Expense (Details) - Schedule employee benefit expense [Line Items]
Wages and salaries	202,983	219,051	204,371
Labour and health insurance fees	20,413	23,650	18,991
Pension	11,942	12,942	11,649
Share option expenses
Other personnel expenses			1,900
Total employee benefit expense	235,338	255,643	236,911
Operating expenses [Member]
Employee Benefit Expense (Details) - Schedule employee benefit expense [Line Items]
Wages and salaries	10,139,209	9,798,876	9,145,717
Labour and health insurance fees	735,817	776,948	688,530
Pension	433,509	452,487	422,737
Share option expenses	346,122	375,941	142,416
Other personnel expenses	305,094	269,530	276,067
Total employee benefit expense	$ 11,959,751	$ 11,673,782	$ 10,675,467

Employees' Compensation and D_2

Employees' Compensation and Directors' Remuneration (Details)	12 Months Ended
	Dec. 31, 2022
Employees Compensation And Directors Remuneration Abstract
Employees ratio	0.50%

Income Tax (Details)

Income Tax (Details) - USD ($)	12 Months Ended
Income Tax (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax (Details) [Line Items]
Unrecognized tax losses (in Dollars)	$ 3,808,756	$ 3,171,974
Taiwan Taxation [Member]
Income Tax (Details) [Line Items]
Profits tax rate	20%
Hong Kong Taxation [Member]
Income Tax (Details) [Line Items]
Profits tax rate	16.50%
Japan Taxation [Member]
Income Tax (Details) [Line Items]
Profits tax rate	30.62%
United States Taxation [Member]
Income Tax (Details) [Line Items]
Profits tax rate	29.84%
United Kingdom Taxation [Member]
Income Tax (Details) [Line Items]
Profits tax rate	19%

Income Tax (Details) - Schedule

Income Tax (Details) - Schedule of income tax expense (benefit) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Income Tax Expense Benefit [Abstract]
Current tax on profits for the year	$ 2,174	$ 1,167	$ 1,403
Prior year income tax (overestimation) underestimation	(1,829)		1,845
Total current tax	345	1,167	3,248
Origination and reversal of temporary differences	430,023	(239,612)	(78,272)
Effect of exchange rates			121
Total deferred tax	430,023	(239,612)	(78,151)
Income tax expense (benefit)	$ 430,368	$ (238,445)	$ (74,903)

Income Tax (Details) - Schedu_2

Income Tax (Details) - Schedule of reconciliation between income tax expense (benefit) and accounting loss - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Reconciliation Between Income Tax Expense Benefit and Accounting Loss [Abstract]
Tax calculated based on loss before tax and statutory tax rate (Note)	$ (2,267,658)	$ (1,398,565)	$ (952,112)
Prior year income tax (overestimation) underestimation	(1,829)		1,845
Effects from items disallowed by tax regulation	85,387	108,574	20
Taxable loss not recognized as deferred tax assets	2,614,468	1,051,546	875,223
Effect of exchange rates			121
Income tax expense (benefit)	$ 430,368	$ (238,445)	$ (74,903)

Income Tax (Details) - Schedu_3

Income Tax (Details) - Schedule of deferred tax assets or liabilities as a result of temporary differences and loss carryforwards - Income Tax [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
- Deferred tax assets:
Balance beginning, Employee share options	$ 179,549	$ 102,196
Recognized in profit or loss, Employee share options	(166,750)	73,532
Translation differences, Employee share options	(12,799)	3,821
Balance ending, Employee share options		179,549
Balance beginning, Unrealized exchange loss	116,315
Recognized in profit or loss, Unrealized exchange loss	(108,025)	114,945
Translation differences, Unrealized exchange loss	(8,290)	1,370
Balance ending, Unrealized exchange loss		116,315
Balance beginning, Tax losses carryforward	62,675	60,914
Recognized in profit or loss, Tax losses carryforward	(58,208)
Translation differences, Tax losses carryforward	(4,467)	1,761
Balance ending, Tax losses carryforward		62,675
Balance beginning, Provisions	51,664	51,498
Recognized in profit or loss, Provisions	(17,168)	(1,305)
Translation differences, Provisions	(4,591)	1,471
Balance ending, Provisions	29,905	51,664
Balance beginning, Deferred tax assets	410,203	214,608
Recognized in profit or loss, Deferred tax assets	(350,151)	187,172
Translation differences, Deferred tax assets	(30,147)	8,423
Balance ending, Deferred tax assets	29,905	410,203
- Deferred tax liabilities:
Balance beginning, Prepayment of pension	(68,151)	(65,913)
Recognized in profit or loss, Prepayment of pension	(627)	(329)
Translation differences, Prepayment of pension	6,742	(1,909)
Balance ending, Prepayment of pension	(62,036)	(68,151)
Balance beginning, Unrealized exchange gain	(10,251)	(61,861)
Recognized in profit or loss, Unrealized exchange gain	(79,245)	52,769
Translation differences, Unrealized exchange gain	3,349	(1,159)
Balance ending, Unrealized exchange gain	(86,147)	(10,251)
Balance beginning, Deferred tax liabilities	(78,402)	(127,774)
Recognized in profit or loss, Deferred tax liabilities	(79,872)	52,440
Translation differences, Deferred tax liabilities	10,091	(3,068)
Balance ending, Deferred tax liabilities	(148,183)	(78,402)
Balance beginning, Total	331,801	86,834
Recognized in profit or loss, Total	(430,023)	239,612
Translation differences, Total	(20,056)	5,355
Balance ending, Total	$ (118,278)	$ 331,801

Income Tax (Details) - Schedu_4

Income Tax (Details) - Schedule of expiration dates of unused tax losses and amounts of unrecognized deferred tax assets - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax (Details) - Schedule of expiration dates of unused tax losses and amounts of unrecognized deferred tax assets [Line Items]
Amount filed/ assessed	$ 20,793,225	$ 11,384,719
Unused amount	20,793,225	11,384,719
Unrecognized amount	20,793,225	11,112,527
2016 [Member]
Income Tax (Details) - Schedule of expiration dates of unused tax losses and amounts of unrecognized deferred tax assets [Line Items]
Amount filed/ assessed	607,999	607,999
Unused amount	607,999	607,999
Unrecognized amount	$ 607,999	$ 335,807
Expiry year	2026 years	2026 years
2017 [Member]
Income Tax (Details) - Schedule of expiration dates of unused tax losses and amounts of unrecognized deferred tax assets [Line Items]
Amount filed/ assessed	$ 2,006,095	$ 2,006,095
Unused amount	2,006,095	2,006,095
Unrecognized amount	$ 2,006,095	$ 2,006,095
Expiry year	2027 years	2027 years
2018 [Member]
Income Tax (Details) - Schedule of expiration dates of unused tax losses and amounts of unrecognized deferred tax assets [Line Items]
Amount filed/ assessed	$ 1,357,953	$ 1,357,953
Unused amount	1,357,953	1,357,953
Unrecognized amount	$ 1,357,953	$ 1,357,953
Expiry year	2028 years	2028 years
2020 [Member]
Income Tax (Details) - Schedule of expiration dates of unused tax losses and amounts of unrecognized deferred tax assets [Line Items]
Amount filed/ assessed	$ 4,771,824	$ 4,771,824
Unused amount	4,771,824	4,771,824
Unrecognized amount	$ 4,771,824	$ 4,771,824
Expiry year	2030 years	2030 years
2021 [Member]
Income Tax (Details) - Schedule of expiration dates of unused tax losses and amounts of unrecognized deferred tax assets [Line Items]
Amount filed/ assessed	$ 2,558,560	$ 2,640,848
Unused amount	2,558,560	2,640,848
Unrecognized amount	$ 2,558,560	$ 2,640,848
Expiry year	2031 years	2031 years
2022 [Member]
Income Tax (Details) - Schedule of expiration dates of unused tax losses and amounts of unrecognized deferred tax assets [Line Items]
Amount filed/ assessed	$ 9,490,794
Unused amount	9,490,794
Unrecognized amount	$ 9,490,794
Expiry year	2032 years

Loss Per Share (Details)

Loss Per Share (Details) - $ / shares	12 Months Ended
Loss Per Share (Details) - $ / shares	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Earnings Per Share [Abstract]
Ordinary shares issued	65,000,000
Ordinary per share (in Dollars per share)	$ 4.82
Converted ordinary per share (in Dollars per share)	$ 4.82
Dilutive future shares	12,514,617	33,903,228	32,964,816

Loss Per Share (Details) - Sche

Loss Per Share (Details) - Schedule of loss per share - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Basic/diluted loss per share
Amount after tax	$ (87,537,224)	$ (8,548,294)	$ (5,920,853)
Weighted average number of ordinary shares outstanding	49,085,580	29,685,079	29,592,181
Loss per share	$ (1.78)	$ (0.29)	$ (0.2)

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - Schedule of investing activities with partial cash payments - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Investing Activities with Partial Cash Payments [Abstract]
Purchase of property, plant and equipment	$ 2,886,753	$ 7,495,838	$ 3,930,946
Add: Opening balance of payable on equipment	128,013	128,446	319,387
Less: Ending balance of payable on equipment	(79,517)	(128,013)	(128,446)
Cash paid during the year	$ 2,935,249	$ 7,496,271	$ 4,121,887

Supplemental Cash Flow Inform_4

Supplemental Cash Flow Information (Details) - Schedule of purchase of property, plant and equipment - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Purchase of Property Plant and Equipment [Abstract]
Acquisition of intangible assets	$ 73,093	$ 1,626,065	$ 1,404,192
Add: Opening balance of payable on intangible assets	727,060
Less: Reversal of payable on intangible assets	(727,060)
Less: Ending balance of payable on intangible assets		(727,060)
Cash paid during the year	$ 73,093	$ 899,005	$ 1,404,192

Changes in Liabilities from F_3

Changes in Liabilities from Financing Activities (Details) - Schedule of changes in liabilities from financing activities - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Short-term borrowings [Member]
Changes in Liabilities from Financing Activities (Details) - Schedule of changes in liabilities from financing activities [Line Items]
Balance at beginning	$ 22,968,092	$ 17,785,057	$ 13,436,684
Changes in cash flow from financing activities	(7,596,588)	4,672,902	3,508,961
Changes in other non-cash items
Impact of changes in foreign exchange rate	(1,878,569)	510,133	839,412
Balance at ending	13,492,935	22,968,092	17,785,057
Long-term borrowings [Member]
Changes in Liabilities from Financing Activities (Details) - Schedule of changes in liabilities from financing activities [Line Items]
Balance at beginning	12,829,264	11,321,966	10,475,782
Changes in cash flow from financing activities	(1,451,496)	1,213,207	283,787
Changes in other non-cash items
Impact of changes in foreign exchange rate	(1,017,084)	294,091	562,397
Balance at ending	10,360,684	12,829,264	11,321,966
Lease Liabilities [Member]
Changes in Liabilities from Financing Activities (Details) - Schedule of changes in liabilities from financing activities [Line Items]
Balance at beginning	124,175	34,685	59,878
Changes in cash flow from financing activities	(90,549)	(33,864)	(29,716)
Changes in other non-cash items	(7,277)	122,508	2,486
Impact of changes in foreign exchange rate	(9,368)	846	2,037
Balance at ending	16,981	124,175	34,685
Liabilities from financing activities-gross [Member]
Changes in Liabilities from Financing Activities (Details) - Schedule of changes in liabilities from financing activities [Line Items]
Balance at beginning	35,921,531	29,141,708	23,972,344
Changes in cash flow from financing activities	(9,138,633)	5,852,245	3,763,032
Changes in other non-cash items	(7,277)	122,508	2,486
Impact of changes in foreign exchange rate	(2,905,021)	805,070	1,403,846
Balance at ending	$ 23,870,600	$ 35,921,531	$ 29,141,708

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Dec. 05, 2022	Dec. 31, 2022
Related party transactions [Abstract]
Ordinary shares	$ 2,814,895
Accounts receivables	15,663,648
Property, plant and equipment	12,287,359
Intangible assets	$ 1,629,133
Other receivable		$ 521,852

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of names of related parties and relationship	12 Months Ended
	Dec. 31, 2022
Koh Sih-Ping (Note) [Member]
Related Party Transactions (Details) - Schedule of names of related parties and relationship [Line Items]
Relationship with the Company	Other related party
Origin Rise Limited (Note) [Member]
Related Party Transactions (Details) - Schedule of names of related parties and relationship [Line Items]
Relationship with the Company	Other related party
Asteria Corporation [Member]
Related Party Transactions (Details) - Schedule of names of related parties and relationship [Line Items]
Relationship with the Company	Director of the Company

Related Party Transactions (D_3

Related Party Transactions (Details) - Schedule of interest expense - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Interest Expense [Abstract]
Interest expense	$ 246,763	$ 96,987

Related Party Transactions (D_4

Related Party Transactions (Details) - Schedule of interest payable - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule of Interest Payable [Abstract]
Interest payable		$ 96,987

Related Party Transactions (D_5

Related Party Transactions (Details) - Schedule of key management compensation - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Key Management Compensation [Abstract]
Salaries and other short-term employee benefits	$ 1,218,826	$ 769,956	$ 716,665
Post-employment benefits	$ 815	$ 14,814	$ 14,620
Share option expenses (in Shares)		62,974	18,292
Key management compensation, Total	$ 1,219,641	$ 847,744	$ 749,577

Pledged Assets (Details) - Sche

Pledged Assets (Details) - Schedule of group’s assets pledged as collateral - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Pledged Assets (Details) - Schedule of group’s assets pledged as collateral [Line Items]
Book value	$ 21,989,848	$ 25,652,177
Time deposits [Member]
Pledged Assets (Details) - Schedule of group’s assets pledged as collateral [Line Items]
Pledged assets	Time deposits (shown as ‘Financial assets at amortized cost’)
Book value	$ 6,871,187	$ 8,820,613
Purpose		Performance guarantee, deposit letter of credit and short-term borrowings
Land [Member]
Pledged Assets (Details) - Schedule of group’s assets pledged as collateral [Line Items]
Pledged assets	Land
Book value	$ 12,718,015	$ 14,110,197
Purpose		Long-term and short-term borrowings
Buildings and structures [Member]
Pledged Assets (Details) - Schedule of group’s assets pledged as collateral [Line Items]
Pledged assets	Buildings and structures
Book value	$ 2,400,646	$ 2,721,367
Purpose		Long-term and short-term borrowings

Significant Contingent Liabil_2

Significant Contingent Liabilities and Unrecognized Contract Commitments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Significant Contingent Liabilities and Unrecognized Contract Commitments (Details) [Line Items]
Service warrant	$ 58,613
Issued amount	154,730,389	$ 41,301,738
Issued promissory note	1,000,000
NSGUARD Technology Inc [Member]
Significant Contingent Liabilities and Unrecognized Contract Commitments (Details) [Line Items]
Service warrant		65,029
Issued amount	1,204,877	866,279
Currency risk [member] \| Gorilla Technology Inc [Member]
Significant Contingent Liabilities and Unrecognized Contract Commitments (Details) [Line Items]
Issued amount	$ 1,739,982	$ 3,813,021

Significant events after the _2

Significant events after the reporting period (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023
Significant events after the reporting period (Details) [Line Items]
Consideration amount	$ 6,000,000
Agreement amount	$ 3,000,000	$ 2,400,000
Payments amount		600,000
Instalments amount		3,000,000
Agreed payment		$ 750,000
Forecast [Member]
Significant events after the reporting period (Details) [Line Items]
Loan agreement			$ 3,000,000
Interest rate, percentage			10.375%

Capital Management (Details) -

Capital Management (Details) - Schedule of gearing ratios - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule of Gearing Ratios [Abstract]
Total borrowings	$ 23,853,619	$ 35,797,356
Less: Cash and cash equivalents	(22,996,377)	(9,944,748)
Net debt	857,242	25,852,608
Total equity	28,543,183	45,929,103
Total capital	$ 29,400,425	$ 71,781,711
Gearing ratio	3%	36%

Financial Instruments (Details)

Financial Instruments (Details) - USD ($)	12 Months Ended
Financial Instruments (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial Instruments [Abstract]
Total exchange loss	$ 1,079,191	$ (105,098)	$ (333,462)
Market interest rate	1%
Cash outflow	$ 99,943	143,745	$ 149,228
Financial assets at amortized cost	29,867,564	19,003,825
Other receivables and guarantee deposits	$ 869,619	$ 241,300

Financial Instruments (Detail_2

Financial Instruments (Details) - Schedule of financial instruments by category - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Financial assets
Financial assets at fair value through profit or loss	$ 1,073,229
Financial assets at amortized cost (Note)	44,778,794	54,047,013
Financial assets, total	45,852,023	54,047,013
Financial liabilities
Financial liabilities at amortized cost (Note)	34,149,747	48,391,153
Warrant liabilities	2,042,410
Financial liabilities, total	$ 36,192,157	$ 48,391,153

Financial Instruments (Detail_3

Financial Instruments (Details) - Schedule of foreign exchange risk - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Monetary items
Foreign currency amount	$ 563,120,000	$ 606,583,000
Exchange rate	0.033%	0.036%
Book value	$ 18,336,686	$ 21,836,770
Monetary items
Foreign currency amount	$ 44,465,000	$ 304,944,000
Exchange rate	0.033%	0.036%
Book value	$ 1,447,905	$ 10,978,261

Financial Instruments (Detail_4

Financial Instruments (Details) - Schedule of foreign exchange risk sensitivity analysis - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Monetary items
Financial assets, Degree of variation	1%	1%
Financial assets, Effect on profit or loss	$ 183,367	$ 218,368
Financial assets, Effect on other comprehensive income
Monetary items
Financial liabilities, Degree of variation	1%	1%
Financial liabilities, Effect on profit or loss	$ 14,479	$ 109,783
Financial liabilities, Effect on other comprehensive income

Financial Instruments (Detail_5

Financial Instruments (Details) - Schedule of forecastability to adjust timely information provision matrix - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Financial Instruments (Details) - Schedule of forecastability to adjust timely information provision matrix [Line Items]
Total book value	$ 15,523,390	$ 36,308,109
Loss allowance	1,481,779	1,486,291
Not past due [Member]
Financial Instruments (Details) - Schedule of forecastability to adjust timely information provision matrix [Line Items]
Total book value	11,022,374	29,794,677
Loss allowance	324,060	77,930
Up to 180 days past due [Member]
Financial Instruments (Details) - Schedule of forecastability to adjust timely information provision matrix [Line Items]
Total book value	4,091,598	5,049,007
Loss allowance	754,722	$ 75,704
Up to 365 days past due [Member]
Financial Instruments (Details) - Schedule of forecastability to adjust timely information provision matrix [Line Items]
Expected loss rate		21.45%
Total book value	409,418	$ 167,750
Loss allowance	$ 402,997	$ 35,982
Over 366 days past due [Member]
Financial Instruments (Details) - Schedule of forecastability to adjust timely information provision matrix [Line Items]
Expected loss rate	100%	100%
Total book value		$ 1,296,675
Loss allowance		$ 1,296,675
Bottom of Range [Member] \| Not past due [Member]
Financial Instruments (Details) - Schedule of forecastability to adjust timely information provision matrix [Line Items]
Expected loss rate	0.03%	0.24%
Bottom of Range [Member] \| Up to 180 days past due [Member]
Financial Instruments (Details) - Schedule of forecastability to adjust timely information provision matrix [Line Items]
Expected loss rate	0.15%	1%
Bottom of Range [Member] \| Up to 365 days past due [Member]
Financial Instruments (Details) - Schedule of forecastability to adjust timely information provision matrix [Line Items]
Expected loss rate	1.40%
Top of Range [Member] \| Not past due [Member]
Financial Instruments (Details) - Schedule of forecastability to adjust timely information provision matrix [Line Items]
Expected loss rate	6.30%	0.29%
Top of Range [Member] \| Up to 180 days past due [Member]
Financial Instruments (Details) - Schedule of forecastability to adjust timely information provision matrix [Line Items]
Expected loss rate	100%	2%
Top of Range [Member] \| Up to 365 days past due [Member]
Financial Instruments (Details) - Schedule of forecastability to adjust timely information provision matrix [Line Items]
Expected loss rate	100%

Financial Instruments (Detail_6

Financial Instruments (Details) - Schedule of accounts receivable - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Accounts Receivable [Abstract]
Balance beginning	$ 1,486,291	$ 2,082,229
Provision for impairment		404,210
Write-offs		(1,000,898)
Effect of foreign exchange	(4,512)	750
Balance ending	$ 1,481,779	$ 1,486,291

Financial Instruments (Detail_7

Financial Instruments (Details) - Schedule of non-derivative financial liabilities - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Less than 1 year [Member]
Financial Instruments (Details) - Schedule of non-derivative financial liabilities [Line Items]
Lease liabilities	$ 17,183	$ 56,214
Long-term borrowings (including current portion)	2,365,972	2,536,089
Over 1 year [Member]
Financial Instruments (Details) - Schedule of non-derivative financial liabilities [Line Items]
Lease liabilities		70,461
Long-term borrowings (including current portion)	$ 9,461,319	$ 12,841,043

Fair Value Information (Details

Fair Value Information (Details) - Schedule of the related information of natures of the assets and liabilities	Dec. 31, 2022 USD ($)
Financial assets at fair value through profit or loss
Investment in a rent-a-captive company	$ 1,073,229
Financial liabilities at fair value through profit or loss
Warrant liabilities	2,042,410
Level 1 [Member]
Financial assets at fair value through profit or loss
Investment in a rent-a-captive company
Financial liabilities at fair value through profit or loss
Warrant liabilities	2,042,410
Level 2 [Member]
Financial assets at fair value through profit or loss
Investment in a rent-a-captive company
Financial liabilities at fair value through profit or loss
Warrant liabilities
Level 3 [Member]
Financial assets at fair value through profit or loss
Investment in a rent-a-captive company	1,073,229
Financial liabilities at fair value through profit or loss
Warrant liabilities

Fair Value Information (Detai_2

Fair Value Information (Details) - Schedule of the changes in level 3 instrument	12 Months Ended
	Dec. 31, 2022 USD ($)
Financial assets at fair value through profit or loss
At January 1
Acquired in the year	1,105,540
Losses recognized in profit or loss	(32,311)
At December 31	$ 1,073,229

Fair Value Information (Detai_3

Fair Value Information (Details) - Schedule of qualitative information of significant unobservable inputs and sensitivity analysis	12 Months Ended
	Dec. 31, 2022 USD ($)
Schedule of Qualitative Information of Significant Unobservable Inputs and Sensitivity Analysis [Abstract]
Fair value at December 31, 2022	$ 1,073,229
Valuation technique	Net asset value
Significant unobservable input	Not applicable
Range (weighted average)	Not applicable
Relationship of inputs to fair value	Not applicable

Segment Information (Details)

Segment Information (Details)	12 Months Ended
Segment Information (Details)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Information (Details) [Line Items]
Total accounts receivable	10%	10%
Major customers [member]
Segment Information (Details) [Line Items]
Revenue percentage	10%
Taiwan [member]
Segment Information (Details) [Line Items]
Revenue percentage	66%	89%	75%
Hong kong [member]
Segment Information (Details) [Line Items]
Revenue percentage	10%

Segment Information (Details) -

Segment Information (Details) - Schedule of chief operating decision-maker for the reportable segments - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Security Convergence [Member]
Segment Information (Details) - Schedule of chief operating decision-maker for the reportable segments [Line Items]
Revenue from external customers		$ 12,710,421	$ 12,055,359	$ 8,904,431
Inter-segment revenue		149,771	253,027	78,359
Total segment revenue		12,860,192	12,308,386	8,982,790
Segment loss before tax		(2,848,847)	(1,178,204)	(1,460,395)
Segment including :
Depreciation		2,490,896	2,146,285	1,305,525
Amortization		967,557	743,540	639,493
Interest income		(9,861)	(1,827)	(2,993)
Interest expense		221,215	207,329	181,485
Tax expense (benefit)		81,248	(22,795)	5,557
Segment assets		22,387,916	30,187,283	19,383,305
Segment liabilities		21,790,810	27,663,770	16,991,493
Video IoT [Member]
Segment Information (Details) - Schedule of chief operating decision-maker for the reportable segments [Line Items]
Revenue from external customers		9,698,387	30,187,504	36,508,158
Inter-segment revenue		826,548	1,327,955	1,417,953
Total segment revenue		10,524,935	31,515,459	37,926,111
Segment loss before tax		(6,750,899)	(6,095,996)	(2,421,047)
Segment including :
Depreciation		3,447,091	4,239,714	3,793,462
Amortization		720,061	1,617,469	2,047,466
Interest income		(36,235)	(26,683)	(112,510)
Interest expense		336,045	336,965	279,633
Tax expense (benefit)		346,946	(216,817)	(73,476)
Segment assets		30,228,118	70,605,865	95,515,296
Segment liabilities		26,070,168	56,571,772	80,997,115
Other segment [Member]
Segment Information (Details) - Schedule of chief operating decision-maker for the reportable segments [Line Items]
Revenue from external customers	[1]
Inter-segment revenue	[1]
Total segment revenue	[1]
Segment loss before tax	[1]	(77,507,110)	(1,512,539)	(2,114,314)
Segment including :
Depreciation	[1]	180		208,594
Amortization	[1]			211,016
Interest income	[1]	(189,816)	(9,359)	(43,772)
Interest expense	[1]	278,013	122,055
Tax expense (benefit)	[1]	2,174	1,167	(6,984)
Segment assets	[1]	45,236,856	69,274,230	58,301,453
Segment liabilities	[1]	19,088,347	14,098,995	1,905,413
Adjustment and write-off [Member]
Segment Information (Details) - Schedule of chief operating decision-maker for the reportable segments [Line Items]
Revenue from external customers	[2]
Inter-segment revenue	[2]	(976,319)	(1,580,982)	(1,496,312)
Total segment revenue	[2]	(976,319)	(1,580,982)	(1,496,312)
Segment loss before tax	[2]
Segment including :
Depreciation	[2]
Amortization	[2]
Interest income	[2]
Interest expense	[2]
Tax expense (benefit)	[2]
Segment assets	[2]	(32,592,012)	(75,136,675)	(80,912,612)
Segment liabilities	[2]	(30,231,630)	(49,332,937)	(61,106,421)
Consolidation [Member]
Segment Information (Details) - Schedule of chief operating decision-maker for the reportable segments [Line Items]
Revenue from external customers		22,408,808	42,242,863	45,412,589
Inter-segment revenue
Total segment revenue		22,408,808	42,242,863	45,412,589
Segment loss before tax		(87,106,856)	(8,786,739)	(5,995,756)
Segment including :
Depreciation		5,938,167	6,385,999	5,307,581
Amortization		1,687,618	2,361,009	2,897,975
Interest income		(235,912)	(37,869)	(159,275)
Interest expense		835,273	666,349	461,118
Tax expense (benefit)		430,368	(238,445)	(74,903)
Segment assets		65,260,878	94,930,703	92,287,442
Segment liabilities		$ 36,717,695	$ 49,001,600	$ 38,787,600

[1]Other segment is composed of holding companies and oversea subsidiaries which are excluded from reportable segments of Security Convergence or Video IoT.[2]Adjustment and write-off represents elimination for intercompany transactions for consolidation purpose.

Segment Information (Details)_2

Segment Information (Details) - Schedule of geographical information - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Asia
Revenue	$ 22,408,808	$ 42,242,863	$ 45,412,589
Non-current assets	17,256,635	38,645,305	37,126,492
Taiwan [member]
Asia
Revenue	14,706,318	37,433,251	34,079,738
Non-current assets	16,716,816	33,026,486	31,948,903
Hong Kong [member]
Asia
Revenue	7,687,126	4,797,685	11,332,851
Non-current assets	704	5,616,651	5,177,431
Others [Member]
Asia
Revenue	10,774	8,417
Non-current assets		2,010
Americas [Member]
Asia
Revenue	4,590	3,510
Non-current assets	1,431	158	158
Cayman Islands [Member]
Asia
Revenue
Non-current assets	$ 537,684

Segment Information (Details)_3

Segment Information (Details) - Schedule of information of major customers - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Customer A [Member]
Segment Information (Details) - Schedule of information of major customers [Line Items]
Revenue	$ 5,388,482
Segment	Security Convergence	Not applicable		Not applicable
Customer B [Member]
Segment Information (Details) - Schedule of information of major customers [Line Items]
Revenue	$ 3,691,803
Segment	Security Convergence	Not applicable		Not applicable
Customer C [Member]
Segment Information (Details) - Schedule of information of major customers [Line Items]
Revenue		$ 6,592,017		$ 11,389,949
Segment	Not applicable		[1]		[1]
Customer D [Member]
Segment Information (Details) - Schedule of information of major customers [Line Items]
Revenue		$ 3,696,945		$ 5,136,502
Segment	Not applicable	Video IoT		Video IoT

[1]The Group sells products from both segments, Video IoT and security convergence.