Gorilla Technology (GRRR) 20-F 15 May 24 2023 FY Annual report (foreign) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Dec. 31, 2023 shares
Document Information Line Items
Entity Registrant Name	GORILLA TECHNOLOGY GROUP INC.
Document Type	20-F
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	75,650,988
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, 2023
Document Fiscal Year Focus	2023
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 House42 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
Entity Interactive Data Current	Yes
Document Financial Statement Error Correction [Flag]	false
Document Accounting Standard	International Financial Reporting Standards
Auditor Firm ID	5395
Auditor Name	Marcum Asia CPAs llp
Auditor Location	New York, New York
Business Contact
Document Information Line Items
Entity Address, Address Line One	Meridien House42 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	Jayesh Chandan
City Area Code	+44
Local Phone Number	2039880574
Contact Personnel Email Address	jay@gorilla-technology.com
Ordinary Shares
Document Information Line Items
Trading Symbol	GRRR
Title of 12(b) Security	Ordinary Shares
Security Exchange Name	NASDAQ
Warrants
Document Information Line Items
Trading Symbol	GRRRW
Title of 12(b) Security	Warrants
Security Exchange Name	NASDAQ

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 5,306,857	$ 22,996,377
Financial assets at fair value through profit or loss - current	995,101	1,073,229
Financial assets at amortized cost - current	27,827,915	6,871,187
Contract assets	34,213,379	725,441
Accounts receivable	1,448,202	14,041,611
Inventories	23,116	68,629
Prepayments - current	7,445,195	1,266,442
Other receivables	107,228	648,617
Other current assets	170,461	61,803
Total current assets	77,537,454	47,753,336
Non-current assets
Financial assets at amortized cost - non-current	13,643,000
Property, plant and equipment	15,878,965	16,132,567
Right-of-use assets	53,036	16,675
Intangible assets	5,869,512	56,342
Deferred income tax assets	970,201	29,905
Prepayments - non-current	451,580	612,982
Other non-current assets	1,034,000	659,071
Total non-current assets	37,900,294	17,507,542
Total assets	115,437,748	65,260,878
Current liabilities
Short-term borrowings	16,449,110	13,492,935
Contract liabilities	107,603	58,475
Notes payable	603	602
Accounts payable	11,045,758	6,674,528
Other payables	6,080,563	3,620,998
Provisions - current	68,510	88,469
Lease liabilities - current	30,327	16,981
Current income tax liabilities	4,638,131
Warrant liabilities	6,221,482	2,042,410
Convertible preference shares liabilities	7,767,238
Long-term borrowings, current portion	1,817,873	2,108,896
Other current liabilities, others	89,614	152,373
Total current liabilities	54,316,812	28,256,667
Non-current liabilities
Long-term borrowings	6,822,438	8,251,788
Provisions - non-current	63,947	61,057
Deferred income tax liabilities	59,807	148,183
Lease liabilities - non-current	23,011
Total non-current liabilities	6,969,203	8,461,028
Total liabilities	61,286,015	36,717,695
Share capital
Ordinary share	7,846	7,136
Capital surplus
Capital surplus	166,168,318	154,730,389
Retained earnings
Accumulated deficit	(83,399,309)	(96,984,380)
Other equity interest
Financial statements translation differences of foreign operations	955,018	370,178
Treasury shares	(29,580,140)	(29,580,140)
Equity attributable to owners of the parent	54,151,733	28,543,183
Total equity	54,151,733	28,543,183
Significant contingent liabilities and unrecognized contract commitments
Total liabilities and equity	$ 115,437,748	$ 65,260,878

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($)		12 Months Ended
		Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Revenue		$ 64,694,991		$ 22,408,808		$ 42,242,863
Cost of revenue		(19,976,149)		(14,071,902)		(26,468,662)
Gross profit		44,718,842		8,336,906		15,774,201
Selling and marketing expenses		(1,562,837)		(3,644,316)		(4,961,639)
General and administrative expenses		(16,558,226)		(9,191,505)		(3,430,230)
Share listing expenses				(70,104,989)
Research and development expenses		(3,701,796)		(14,110,408)		(15,053,175)
Expected credit losses		(12,153,098)				(404,210)
Other income		283,555		983,932		43,819
Other gains (losses) – net		6,032,819		1,222,885		(127,025)
Total operating expenses		(27,659,583)		(94,844,401)		(23,932,460)
Operating income (loss)		17,059,259		(86,507,495)		(8,158,259)
Non-operating income and expenses
Interest income		770,410		235,912		37,869
Finance costs		(818,065)		(835,273)		(666,349)
Total non-operating income and expenses		(47,655)		(599,361)		(628,480)
Profit (loss) before income tax		17,011,604		(87,106,856)		(8,786,739)
Income tax (expense) benefit		(3,515,990)		(430,368)		238,445
Profit (loss) for the year		13,495,614		(87,537,224)		(8,548,294)
Components of other comprehensive (loss) income that may not be reclassified to profit or loss
Remeasurement of defined benefit plans		(89,457)		7,409		13,087
Components of other comprehensive (loss) income that may be reclassified to profit or loss
Exchange differences on translation of foreign operations		(584,840)		(1,672,040)		453,007
Other comprehensive (loss) income for the year, net of tax		(674,297)		(1,664,631)		466,094
Total comprehensive income (loss) for the year		$ 12,821,317		$ (89,201,855)		$ (8,082,200)
Earning (loss) per share
Basic earning (loss) per share (in Dollars per share)		$ 1.92		$ (17.83)		$ (2.88)
Diluted loss per share (in Dollars per share)		$ 1.64		$ (17.83)	[1]	$ (2.88)	[1]
Weighted average shares of ordinary shares outstanding
Basic (in Shares)	[3]	7,038,173	[2]	4,908,558		2,968,508
Diluted (in Shares)	[3]	7,558,479		4,908,558		2,968,508
[1]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 the years ended December 31, 2022 and 2021 and convertible preference shares were excluded in the computation of diluted loss per share for the year ended December 31, 2021 since it was anti-dilutive. The number of shares that were excluded from the loss per share calculation above for the years ended December 31, 2022 and December 31, 2021 that could be dilutive in the future was 12,514,617 and 33,903,228 shares, respectively (or 1,251,462 and 3,390,323 shares, respectively, reflective of 10-to-1 reverse stock split effective April 15, 2024).[2]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 (or 6,500,000 reflective of 10-to-1 reverse stock split effective April 15, 2024) 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 24 for more information on the capital recapitalization. Shares outstanding for the years have been restated for the 10-for-1 reverse stock split effective April 15, 2024.[3]Shares outstanding for the years have been restated for the 10-to-1 reverse stock split effective April 15, 2024.

Consolidated Statements of Chan

Consolidated 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	Employee share options	Accumulated deficit	Financial statements translation differences of foreign operations	Treasury shares	Additional paid in capital-treasury share transactions	Additional paid in capital in excess of par value of preference share	Total
Balance at Dec. 31, 2020	$ 6,153,300	$ 5,844,892		$ 222,644	$ 1,099,795	$ (919,358)	$ 1,589,211	$ (30,000)	$ 935,731	$ 38,603,627	$ 53,499,842
Profit (loss) for the year						(8,548,294)					(8,548,294)
Other comprehensive income (loss)						13,087	453,007				466,094
Total comprehensive income (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	1,275,616	(9,454,565)	2,042,218	(30,000)	935,731	38,603,627	45,929,103
Profit (loss) for the year						(87,537,224)					(87,537,224)
Other comprehensive income (loss)						7,409	(1,672,040)				(1,664,631)
Total comprehensive income (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)						30,000	1,645
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
Profit (loss) for the year						13,495,614					13,495,614
Other comprehensive income (loss)						89,457	584,840				674,297
Total comprehensive income (loss) for the year						13,585,071	584,840				14,169,911
Expiration of share options				881,689	(881,689)
Employee share option plans					203,676						203,676
Share-based payment for professional services	13			695,662							695,675
Exercise of convertible preference shares	560			5,214,402							5,214,962
Issuance of restricted share units	99			873,401							873,500
Exercise of warrants	38			4,450,788							4,450,826
Balance at Dec. 31, 2023	$ 7,846			$ 165,403,985	$ 764,333	$ (83,399,309)	$ 955,018	$ (29,580,140)			$ 54,151,733

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Profit (loss) before tax	$ 17,011,604	$ (87,106,856)	$ (8,786,739)
Adjustments to reconcile profit (loss)
Expected credit losses	12,153,098		404,210
Depreciation expenses	522,963	5,938,167	6,385,999
Amortization expenses	726,031	1,687,618	2,361,009
Loss (gain) on disposal of property, plant and equipment	94	70,698	(459)
Loss on lease modification		48,488
Share listing expenses		70,104,989
Share-based payment expenses	695,675
Share option expenses	203,676	346,122	375,941
Interest expense	818,065	835,273	666,349
Interest income	(770,410)	(235,912)	(37,869)
Gains on reversal of accounts and other payables	(263,237)	(960,564)
Loss on disposal of subsidiaries		69,335
Re-valuation loss on warrant liabilities and convertible preference shares	(6,050,777)
Gains on financial assets and liabilities at fair value through profit or loss	78,128	(405,008)
Changes in operating assets
Contract assets	(33,487,938)	914,452	(158,970)
Accounts receivable	962,163	3,580,932	(1,579,304)
Inventories	45,513	83,598	(62,449)
Prepayments	(6,017,351)	(1,245,559)	344,354
Other receivables	91,993	(628,687)	(187,708)
Other current assets	(162,359)	(55,832)
Other non-current assets	(158)	55,361	(30,235)
Changes in operating liabilities
Contract liabilities	49,128	38,281	20,194
Notes payable		(66)	(35,835)
Accounts payable	4,629,441	(1,378,916)	1,371,017
Other payables	(645,270)	9,129	1,163,036
Provisions	(17,069)	(108,794)	837
Other current liabilities	(62,759)	23,017	28,566
Cash (outflow) inflow generated from operations	(9,489,756)	(8,320,734)	2,241,944
Interest received	751,998	235,912	37,869
Interest paid	(668,540)	(686,841)	(655,673)
Tax paid	(22,621)	(2,174)	(1,167)
Net cash flows (used in) from operating activities	(9,428,919)	(8,773,837)	1,622,973
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	(297,357)	(2,935,249)	(7,496,271)
Proceeds from disposal of property, plant and equipment	6,122		459
Acquisition of intangible assets	(3,517,971)	(73,093)	(899,005)
Disposal in financial assets at amortized cost		2,187,890	135,937
Investment in financial assets at amortized cost	(34,599,728)		(1,579,329)
(Increase) decrease in guarantee deposits	(285,314)	368	(72,142)
Net cash flows used in investing activities	(38,694,248)	(1,925,624)	(9,910,351)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short-term borrowings	28,050,769	12,492,935	5,000,000
Repayments of short-term borrowings	(25,205,710)	(20,089,523)	(327,098)
Proceeds from long-term borrowings	1,561,723	3,447,526	6,146,341
Repayments of long-term borrowings	(3,193,619)	(4,899,022)	(4,933,134)
Principal repayment of lease liabilities	(16,344)	(90,549)	(33,864)
Exercise of share options			135,520
Payment of transaction cost		(292,416)
Proceeds from capital reorganization		32,324,004
Exercise of public warrants	4,372,875	714,230
Proceeds from Series A preferred shares and private warrants	23,290,000
Exercise of restricted share units	873,500
Net cash flows from financing activities	29,733,194	23,607,185	5,987,765
Effect of foreign exchange rate changes	700,453	143,905	91,105
Net (decrease) increase in cash and cash equivalents	(17,689,520)	13,051,629	(2,208,508)
Cash and cash equivalents at beginning of year	22,996,377	9,944,748	12,153,256
Cash and cash equivalents at end of year	$ 5,306,857	$ 22,996,377	$ 9,944,748

Corporate and Group Information

Corporate and Group Information	12 Months Ended
	Dec. 31, 2023
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”) is a global solution provider in Security Intelligence, Network Intelligence, Business Intelligence and IoT technology. On July 14, 2022, with consummation of capital recapitalization as provided in Note 24, 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
	Dec. 31, 2023
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 May 15, 2024.

Applications of New and Revised

Applications of New and Revised IFRS and IAS and IFRIC and SIC and IASB	12 Months Ended
	Dec. 31, 2023
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, “IFRS”) a) Amendments to IFRS and the new interpretation that are mandatorily effective for the current year New Standards, Interpretations and Amendments Effective date 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 Amendments to IAS 12 ‘International tax reform - pillar two model rules’ May 23, 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 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 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 IAS 7 and IFRS 7, ‘Supplier finance arrangements’ January 1, 2024 Amendments to IAS 21, ‘Lack of exchangeability’ January 1, 2025 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 IASB IFRS 18, “Presentation and disclosure in financial statements” January 1, 2027 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 Material Accounting

Summary of Material Accounting Policy Information	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Summary of material accounting policy information	4. Summary of material accounting policy information 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 IFRS 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 24, 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 31. 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. iii) Financial assets and liabilities at fair value through other comprehensive income or loss. (b) The preparation of financial statements in conformity with IFRS 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 ee). (c) In connection with reverse stock split of 10-to-1 effective on April 15, 2024, all ordinary shares and notes thereto have been retroactively adjusted for all periods presented to give effect to this reverse stock split. In accordance with IAS 33, the Company retrospective restatement of earnings (loss) per share for a 10-to-1 reverse stock split that occurs subsequent to the balance sheet date but before the date that the financial statements are authorized for issuance. The financial statements have also been retroactively adjusted to reflect adjustments to the conversion price for each series of convertible preferred shares effected in connection with the reverse stock split. 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, as 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: Name of Main business Ownership (%) Name of investor subsidiary activities December 31, 2023 December 31, 2022 Note The Company Gorilla Science & Information software and data processing services 100% 100% The Company ISSCore Technology, Inc. Information software and data processing services 100% 100% The Company Telmedia Information software and data processing services 100% 100% The Company Gorilla SPAC Partners Co. (Global) Dormant corporation 100% 100% The Company Gorilla Technology UK Limited (Gorilla UK) Information software and data processing services 100% 100% The Company Gorilla Technology Egypt (Gorilla Egypt) Information software and data processing services 100% Not applicable Note 1 Gorilla BVI Gorilla 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. Information software and data processing services 100% 100% Gorilla UK Gorilla Technology (India) Private Limited Information software and data processing services 100% Not applicable Note 2 Gorilla UK Gorilla Distribution Partners Limited (Gorilla Distribution) Software and hardware distribution services 55% Not applicable Note 3 The Company Gorilla Distribution Egypt** Software and hardware distribution services 100%** Not applicable ** ** Incorporated in January 2024, not included 2023 consolidated financial statements. Note 1: Gorilla Egypt was established in March 2023. Note 2: Gorilla India was established in August 2023. Note 3: Gorilla Distribution was established in November 2023. (c) Subsidiaries not included in the year ended December 23, 2023 consolidated financial statements: None, other than Gorilla Distribution Egypt, which was incorporated in January 2024. (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 consolidated 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 consolidated statements of comprehensive income (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 income (loss) are translated at average exchange rates of that period; ● Equity for each statement of changes in equity presented is initially measured and recorded in the functional currency using the exchange rate at issuance and is not subsequently adjusted for changes in exchange rates during period it is outstanding; 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 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 The Group derecognizes a financial asset when the contractual rights to receive the cash flows from the financial asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the financial asset to another entity. 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) － (a) Leases are recognized as a right-of-use asset and a corresponding lease liability at the commencement 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 interest rate implicit in the lease. If such rate cannot be readily determined, the incremental borrowing rate is employed. 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 less any lease payments made at or before the commencement date, less any lease incentive received; and include any initial direct costs incurred by the Group and an estimate of cost to be incurred by the Group in dismantling and removing the underlying asset and restoration. 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 (a) Computer software Computer software is stated at cost and amortized on a straight-line basis over its estimated useful life of 1 to 5 years. (b) Intellectual property rights Intellectual property rights are stated at historical cost and are amortized on a straight-line basis over their estimated useful lives of 10 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, 2023, 2022 and 2021. s) Borrowings 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) Convertible preference share liabilities Convertible preference share liabilities issued by the Group contain conversion options (that is, the preference share holders have the right to convert the preference shares into the Group’s ordinary shares, upon request, but not by exchanging a fixed amount of cash for a fixed number of ordinary shares), call options. The Group classifies the preference share liabilities upon issuance a financial liability in accordance with the contract terms. They are accounted for as follows: (a) The embedded call options are not recognized or remeasured separately from the host contracts. (b) The host contracts of preference share liabilities are initially recognized at fair value. Any difference between the initial recognition and the fair value at each reporting date is recognized in profit or loss. (c) When share holders exercise conversion options, the liability component of the preference share liabilities shall be remeasured on the conversion date. The issuance cost of converted common shares is the total book value of the abovementioned liability component and ‘capital surplus’. v) 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 until the warrants are exercised, redeemed, or expired. w) Derecognition of financial liabilities A financial liability is derecognized when the obligation under the liability specified in the contract is discharged, cancelled or expired. x) Provisions Provisions are recognized when the Company has a present legal or constructive obligation as a result of a past event. It is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the obligation amount. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows when the effect of the time value of money is material. When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognized as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably. (a) Warranties 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. 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. y) 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 ● The defined benefit plans were terminated as of December 31, 2023. ● 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. ● Pension cost for the interim period is calculated on a year-to-date basis by using the pension cost rate derived from the actuarial valuation at the end of the prior financial year, adjusted for significant market fluctuations since that time and for significant curtailments, settlements, or other significant one-off events. Also, the related information is disclosed accordingly. (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. z) Share-based payment Under the equity-settled share-based payment arrangements, the employee and non-employee services received are measured at the fair value of the equity instruments granted at the grant date, and are recognized as compensation cost or operating expenses 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. Share-based payment 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 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. aa) 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. bb) 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. cc) 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 in relation to system integration service whe

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2023
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	5. Cash and cash equivalents December 31, December 31, Cash on hand and petty cash $ 7,975 $ 7,957 Checking accounts 44,742 130,362 Demand deposits 4,226,503 22,858,058 Time deposits 42,498,552 6,871,187 46,777,772 29,867,564 Transferred to financial assets at amortized cost (41,470,915 ) (6,871,187 ) $ 5,306,857 $ 22,996,377 (1) 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. a) As of December 31, 2023 and 2022, range of interest rate of time deposits was 0.00%~5.20% and 0.22%~3.80%, respectively. Some of time deposits provided as guarantees and with maturity over three months were reclassified as “financial assets at amortized cost - current” and “financial assets at amortized cost - non-current” 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. Those financial assets at amortized cost have interest rate of 0.00% for the year ended December 31, 2023. b) Details of time deposits pledged to others as collaterals are provided in Note 39.

Financial Assets at Fair Value

Financial Assets at Fair Value Through Profit or Loss	12 Months Ended
	Dec. 31, 2023
The Authorization of the Consolidated Financial Statements [Abstract]
Financial assets at fair value through profit or loss	6. Financial assets at fair value through profit or loss December 31, December 31, Current items: Financial assets mandatorily measured at fair value through profit or loss Investment in a rent-a-captive company $ 995,101 $ 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 $78,128 and $32,311 for the years ended December 31, 2023 and 2022, respectively. 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
	Dec. 31, 2023
Financial Assets at Amortized Cost [Abstract]
Financial assets at amortized cost	7. Financial assets at amortized cost Items December 31, December 31, Current items: Time deposits $ 27,827,915 $ 6,871,187 Non-current items: Time deposits $ 13,643,000 $ - 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 $ 336,472 $ 31,604 $ 12,810 b) As of December 31, 2023 and 2022, 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 $41,470,915 and $6,871,187, respectively. c) As of December 31, 2023 and 2022, the interest rate of time deposits was 0.00%~5.20% and 0.22%~3.80%, respectively. d) Information relating to financial assets at amortized cost that were pledged to others as collaterals is provided in Note 39. 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
	Dec. 31, 2023
Accounts And Non Trade Receivable Abstract
Accounts receivable	8. Accounts receivable December 31, December 31, Accounts receivable $ 14,563,153 $ 15,523,390 Less: Allowance for ECLs / uncollectable accounts (13,114,951 ) (1,481,779 ) $ 1,448,202 $ 14,041,611 a) The aging analysis of accounts receivable is as follows: December 31, December 31, Not past due $ 3,937,838 $ 11,022,374 Up to 180 days 4,770,297 4,091,598 181 to 365 days 3,100,633 409,418 Over 366 days 2,754,385 - $ 14,563,153 $ 15,523,390 The above aging analysis was based on days overdue. b) As of December 31, 2023 and 2022, accounts receivable were all from contracts with customers. As of January 1, 2022, the balance of receivables from contracts with customers amounting to $36,308,109. c) As of December 31, 2023 and 2022, 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 $1,448,202 and $14,041,611, respectively. d) Information relating to credit risk of accounts receivable is provided in Note 43. 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 provided in Note 38.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2023
Inventories [Abstract]
Inventories	9. Inventories December 31, 2023 Cost Allowance for Book value Finished goods $ 23,116 $ - $ 23,116 December 31, 2022 Cost Allowance for Book value Finished goods $ 68,629 $ - $ 68,629 The cost of inventories and services recognized as expense for the year: Year ended Year ended Year ended Cost of goods sold $ 42,126 $ 7,266,283 $ 16,790,457 Cost of services 19,934,023 6,805,619 9,678,205 $ 19,976,149 $ 14,071,902 $ 26,468,662

Prepayments

Prepayments	12 Months Ended
	Dec. 31, 2023
The Authorization of the Consolidated Financial Statements [Abstract]
Prepayments	10. Prepayments Items December 31, December 31, Current items: Prepayment for purchases $ 6,359,812 $ - Prepayment for insurance expenses 824,185 1,034,217 Prepayment for transaction costs 104,076 - Prepaid rent 90,200 - Prepayment for professional services expenses 51,205 227,000 Others 15,717 5,225 $ 7,445,195 $ 1,266,442 Non-current items: Prepayment for insurance expenses $ 426,588 $ 537,684 Others 24,992 75,298 $ 451,580 $ 612,982

Other Receivables

Other Receivables	12 Months Ended
	Dec. 31, 2023
Other receivables [Abstract]
Other receivables	11. Other receivables December 31, December 31, Other receivables from a related party (Note) $ 521,852 $ 521,852 Others 107,228 126,765 629,080 648,617 Less: Allowance for ECLs / uncollectable accounts (521,852 ) - $ 107,228 $ 648,617 Note: Information relating to this transaction is provided in Note 38 (d).

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Property, plant and equipment	12. Property, plant and equipment Land Buildings and Transportation Office Other Total At January 1, 2023 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 2023 January 1 $ 12,718,015 $ 2,400,646 $ 5,697 $ 842,350 $ 165,859 $ 16,132,567 Additions - 10,600 - 108,851 118,113 237,564 Disposals - - (2,408 ) (3,808 ) - (6,216 ) Depreciation expenses - (76,102 ) (3,248 ) (263,500 ) (164,176 ) (507,026 ) Reclassification - - - (1,649 ) - (1,649 ) Net exchange differences 19,287 2,657 (41 ) (964 ) 2,786 23,725 December 31 $ 12,737,302 $ 2,337,801 $ - $ 681,280 $ 122,582 $ 15,878,965 At December 31, 2023 Cost $ 12,737,302 $ 3,261,934 $ 21,773 $ 1,700,073 $ 11,744,573 $ 29,465,655 Accumulated depreciation - (924,133 ) (21,773 ) (1,018,793 ) (11,621,991 ) (13,586,690 ) $ 12,737,302 $ 2,337,801 $ - $ 681,280 $ 122,582 $ 15,878,965 Land Buildings and Transportation Office Other 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 Note 1: Information relating to property, plant and equipment that were pledged to others as collaterals is provided in Note 39. 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 38.

Leasing Arrangements_Lessee

Leasing Arrangements－Lessee	12 Months Ended
	Dec. 31, 2023
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 amortization charge are as follows: Carrying amount December 31, December 31, Buildings (Office and warehouse) $ 47,992 $ 4,925 Transportation equipment (Business vehicles) 5,044 11,750 $ 53,036 $ 16,675 Depreciation charge Year ended Year ended Year ended Buildings (Office and warehouse) $ 9,314 $ 12,774 $ 14,394 Transportation equipment (Business vehicles) 6,623 27,640 20,044 $ 15,937 $ 40,414 $ 34,438 d) For the years ended December 31, 2023 and 2022, the additions to right-of-use assets were $52,355, $0, 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 $ 346 $ 1,219 $ 1,196 Expense on short-term lease contracts 171,999 13,602 2,142 Expense on leases of low-value assets 6,661 19,227 4,872 Loss on lease modification - 48,448 - f) For each of the years ended December 31, 2023, 2022 and 2021, the Group’s total cash outflow for leases were $195,350, $124,597 and $42,074, respectively.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2023
Intangible Assets [Abstract]
Intangible assets	14. Intangible assets Year ended December 31, 2023 Computer software Intellectual property rights Total January 1 Cost $ 2,403,406 $ - $ 2,403,406 Accumulated amortization (2,347,064 ) - (2,347,064 ) $ 56,342 $ - $ 56,342 At January 1 $ 56,342 $ - $ 56,342 Additions－acquired separately 538,446 6,000,000 6,538,446 Amortization expenses (176,031 ) (550,000 ) (726,031 ) Net exchange differences 755 - 755 At December 31 $ 419,512 $ 5,450,000 $ 5,869,512 December 31 Cost $ 555,562 $ 6,000,000 $ 6,555,562 Accumulated amortization (136,050 ) (550,000 ) (686,050 ) $ 419,512 $ 5,450,000 $ 5,869,512 Year ended December 31, Computer software January 1 Cost $ 18,144,910 Accumulated amortization (14,725,441 ) $ 3,419,469 At January 1 $ 3,419,469 Additions－acquired separately 73,093 Amortization expenses (1,687,618 ) Disposals (Note 2) (1,645,166 ) Net exchange differences (103,436 ) At December 31 $ 56,342 December 31 Cost $ 2,403,406 Accumulated amortization (2,347,064 ) $ 56,342 Note 1: 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 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 contingent payment through issuance of the Company’s shares is a share-based payment and recognized in ‘capital surplus’. As the contingency was not met, no share payment would be made. 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 has not been paid as of December 31, 2023. See Note 41 for more details. Note 2: 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 38. Details of amortization on intangible assets are as follows: Year ended Year ended Year ended Selling and marketing expenses $ 5,131 $ 425,720 $ 574,913 General and administrative expenses 152,925 22,914 23,144 Research and development expenses 567,975 1,238,984 1,762,952 $ 726,031 $ 1,687,618 $ 2,361,009

Other Non-Current Assets

Other Non-Current Assets	12 Months Ended
	Dec. 31, 2023
Other Non-Current Assets [Abstract]
Other non-current assets	15. Other non-current assets December 31, December 31, Prepaid Pension $ 460,732 $ 381,452 Guarantee deposits 506,316 221,002 Others 66,952 56,617 $ 1,034,000 $ 659,071

Short-Term Borrowings

Short-Term Borrowings	12 Months Ended
	Dec. 31, 2023
Short-Term Borrowings [Abstract]
Short-term borrowings	16. Short-term borrowings Type of borrowings December 31, Interest Bank collaterialized borrowings $ 13,449,110 2.61%-2.7% Loan from shareholders 3,000,000 Note $ 16,449,110 Type of borrowings December 31, Interest Bank collaterialized borrowings $ 12,492,935 1.84%～3.11% Loan from shareholders 1,000,000 Note $ 13,492,935 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 promissory note of $1,000,000 issued to Berwick Resources Limited was extended to and repaid in January 2023. In March 2023, the Group entered into a shareholder loan agreement in the amount of $3,000,000 with Asteria Corporation. The Company 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. The maturity date of the shareholder loan of $3,000,000 was extended and repaid in April 29, 2024. 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, 2023 Facility Credit Outstanding Undrawn Interest Guarantor Lender Period Facility Type Amount Amount Rate (Note 1) Collateral Lender A 12.2023-11.2024 $ 4,190,650 LC loan $ 298,762 2.68 % None Time deposit $2,000,000, Land, Buildings and Structures Short-Term Bank loan 652,241 2.68 % None Same as above Letter of guarantee 1,458,108 1,398,011 - None Same as above Lender A 12.2023-11.2024 3,913,447 LC loan 195,206 2.68 % None Time deposit $2,000,000, Land, Buildings and Structures Short-Term Bank loan 2,229,034 2.68 % None Same as above Letter of guarantee 1,432,379 56,828 - None Same as above Lender A 01.2022-01.2025 189,019 Letter of guarantee 188,823 - None None Lender A 09.2020~09.2025 978,362 Long-Term Bank loan 428,033 2.85 % Koh Sih-Ping 80% guaranteed by Taiwan SMEG Lender A 03.2016-03.2031 3,098,146 Long-Term Bank loan 3,029,959 2.92 % None Land, Buildings and Structures Lender A 03.2016-03.2031 1,630,603 Long-Term Bank loan 1,594,716 2.92 % None Land, Buildings and Structures Lender A 03.2016-03.2026 326,121 Long-Term Bank loan 256,157 2.92 % None None Lender B 04.2023-04.2024 4,891,809 Short-Term Bank loan 2,021,948 2,869,861 2.61 % None Time deposit $2,300,000 Lender C 05.2023-05.2024 6,196,291 Short-Term Bank loan 6,000,620 2.70 % None Time deposit $500,000, Land, Buildings and Structures Lender C LG 41,564 154,107 - None Same as above Lender C 05.2019-03.2026 5,870,171 Long-Term Bank loan 1,891,735 2.39 % None Time deposit $500,000, Land, Buildings and Structures Lender C 12.2023-06.2024 2,282,844 Short-Term Bank loan 2,051,299 2.65 % None Time deposit $1,000,000 Lender C Letter of guarantee 185,019 - None Same as above Lender C 06.2023-08.2028 1,766,921 Long-Term Bank loan 1,439,712 2.40 % None Time deposit $500,000, Land, Buildings and Structures As of December 31, 2022 Facility Credit Outstanding Undrawn Interest Guarantor Lender 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% guaranteed 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% guaranteed 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% guaranteed by Taiwan SMEG Lender D 01.2022-01.2023 976,880 Credit Loan - 973,347 - Koh Sih-Ping 65% guaranteed by Taiwan SMEG Letter of guarantee 3,533 - - Koh Sih-Ping Same as above Note 1: Koh Sih-Ping retired as the Director and CEO of the Company on September 9, 2022. After his departure from the Company, Koh Sih-Ping is still the guarantor for several outstanding loans.

Other Payables

Other Payables	12 Months Ended
	Dec. 31, 2023
Other Payables [Abstract]
Other payables	17. Other payables December 31, December 31, Payables on intangible assets $ 3,020,475 $ - Professional fee payable 1,037,187 1,141,582 Salaries and bonuses payable 689,331 1,466,631 Pension payable 83,738 99,921 Payables on machinery and equipment 19,724 79,517 Output tax payable 161,685 469,800 Others 1,068,423 363,547 $ 6,080,563 $ 3,620,998

Long-Term Borrowings

Long-Term Borrowings	12 Months Ended
	Dec. 31, 2023
Long-Term Borrowings [Abstract]
Long-term borrowings	18. Long-term borrowings Type of borrowings Interest rate December 31, Bank borrowings Collaterialized borrowings 2.39 % 1,891,735 Collaterialized borrowings 2.40 % 1,439,711 Collaterialized borrowings 2.85 % 428,033 Uncollaterialized borrowings 2.92 % 256,157 Collaterialized borrowings 2.92 % 3,029,959 Collaterialized borrowings 2.92 % 1,594,716 8,640,311 Less: Current portion (1,817,873 ) 6,822,438 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 Please refer to Note 16 for details of long-term borrowings.

Pensions

Pensions	12 Months Ended
	Dec. 31, 2023
Pensions [Abstract]
Pensions	19. Pensions 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. As of December 31, 2023, there is no participant in this plan. a) The amounts recognized in the balance sheet are as follows: December 31, December 31, Present value of defined benefit obligation $ - $ 101,505 Fair value of plan assets (460,732 ) (482,957 ) Net defined benefit asset $ (460,732 ) $ (381,452 ) b) Movements in net defined benefit assets are as follows. Year ended December 31, 2023 Present value of Fair value of Net defined Balance at January 1 $ 101,505 $ (482,957 ) $ (381,452 ) Current service cost 17,257 - 17,257 Interest expense (income) 1,504 (7,154 ) (5,650 ) Net exchange differences (1,151 ) (279 ) (1,430 ) 119,115 (490,390 ) (371,275 ) Remeasurements: Return on plan asset $ - ($ 1,045 ) ($ 1,045 ) Experience adjustment (88,412 ) - (88,412 ) (88,412 ) (1,045 ) (89,457 ) Paid pension (30,703 ) 30,703 - At December 31 $ - $ (460,732 ) $ (460,732 ) Year ended December 31, 2022 Present value of Fair value of Net defined 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 ) Remeasuments: 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 ) c) 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 n 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 the classification of plan assets fair value in accordance with IAS 19 Paragraph 142. The composition of fair value of plan assets as of December 31, 2023 and 2022 is given in the Annual Labor Retirement Fund Utilization Report announced by the government. d) The principal actuarial assumptions used were as follows: Year ended Year ended Discount rate 1.09 % 1.48 % Future Salary increases 0.00 % 5.00 % Future mortality rate was estimated based on the 6 th 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, 2023 Effect on present value of defined benefit obligation $ - $ - $ - $ - December 31, 2022 Effect on present value of defined benefit obligation $ (8,597 ) $ 9,541 $ 9,150 $ (8,369 ) 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. e) Expected contributions to the defined benefit pension plans of the Group for the year ending December 31, 2024 amount to $0. f) As of December 31, 2023, the weighted average duration of that retirement plan is 0 year. The analysis of timing of the future pension payment was $0. g) Effective July 1, 2005, Gorilla Taiwan and NSGUARD 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 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. h) 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. i) The pension costs under the defined contribution pension plans of the Group for each of the years ended December 31, 2023, 2022 and 2021 were $358,957, $448,545, and $467,076, respectively.

Share-Based Payment

Share-Based Payment	12 Months Ended
	Dec. 31, 2023
Share-Based Payment [Abstract]
Share-based payment	20. Share-based payment a) For the years ended December 31, 2023 and 2022, the Company’s share-based payment transactions were as follow: Quantity granted (Units) Contract Vesting Type of arrangement Grant date (Note 1) period conditions Employee share options 2017.1.1 10,630 5 years Note 2 Employee share options 2018.1.1 3,400 5 years Note 2 Employee share options 2019.1.1 18,600 5 years Note 2 Employee share options 2021.10.5 20,741 5 years Note 3 Employee share options 2021.10.5 11,352 5 years Note 2 Employee share options 2022.2.23 27,468 5 years Note 2 Note 1: On the Closing Date, with capital recapitalization as provided in Note 24, each outstanding share option was converted with the conversion ratio approximately of 4.82 share options. Shares outstanding for the periods have been restated for the 10-to-1 reverse stock split effective April 15, 2024. Note 2: Employee share options granting period and exercise conditions are as follows: Accumulated exercisable Vesting period share options 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: Accumulated exercisable Vesting period share options 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 applied to Note 2 and 3 above are required to be settled by equity. b) For the years ended December 31, 2023, the Company offered non-employee share-based compensation to Innvotec Limited (“Innvotec”), an acquisition advisor, for its services related to procurement of SeeQuestor. The fee was set at $1,000,000, with 50% in cash and 50% in exchange for ordinary shares of the Company, issued at $9.28 per share, with piggy-back registration rights. The related share compensation was not issued until January 2024. Quantity granted (Ordinary shares) Contract Vesting Type of arrangement Grant date (Note 1) period conditions Obtain professional service through share-based payment 2022.12 5,388 Upon completion of services Upon completion of services Note 1: Shares outstanding for the years have been restated for the 10-to-1 reverse stock split effective April 15, 2024. c) Details of the share-based payment arrangements are as follows: 2023 (Note 2) 2022 (Note 2) No. of Weighted No. of Weighted options price options price Options outstanding at January 1 255,164 $ 11.66 40,445 $ 56.20 Options granted - - 27,468 56.20 Options expired (123,395 ) 11.66 - - Options cancelled (79,890 ) 11.66 - - Options forfeited - - (64,694 ) 12.98 Capital recapitalization (Note 1) - - 251,945 11.66 Options outstanding at December 31 51,879 $ 11.66 255,164 $ 11.66 Options exercisable at December 31 41,879 $ 11.66 108,506 $ 11.66 Note 1: 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 24 for more information on the capital recapitalization. Note 2: Shares outstanding for the years have been restated for the 10-to-1 reverse stock split effective April 15, 2024. d) No share options were exercised for the years ended December 31, 2023 and 2022. e) As of December 31, 2023 and 2022, the range of exercise prices of share options outstanding was $11.66 and $11.66, respectively; the weighted-average remaining contractual period was 1.50 years and 3.06 years, respectively. f) 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 price 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%~ 4.5 Years - 1.05 % $ 5.73 Employee share options 2018.1.1 $ 0.0001 $ 5.62 34.14%~ 4.5 Years - 0.96 % $ 6.13 Employee share options 2019.1.1 $ 0.0001 $ 5.62 33.35%~ 4.5 Years - 1.01 % $ 6.86 Employee share options 2021.10.5 $ 0.0001 $ 5.62 47.34%~ 3.5 Years - 1.01 % $ 6.91 Employee share options 2021.10.5 $ 0.0001 $ 5.62 45.32%~ 4.5 Years - 1.01 % $ 6.91 Employee share options 2022.2.23 $ 0.0001 $ 5.62 31.49%~ 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 (or $11.66 reflective of the 10-to-1 reverse stock split effective April 15, 2024) with the conversion ratio approximately of 4.82 on the Closing Date due to capital recapitalization. Refer to Note 24 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 price (Note 2) Fair value of first year Fair value of second year Fair value of third year Fair value of fourth year 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 g) Expenses incurred on share-based payment transactions for employees are shown below: Year ended Year ended Year ended Expense recorded $ 203,676 $ 346,122 $ 375,941

Provisions

Provisions	12 Months Ended
	Dec. 31, 2023
Pensions [Abstract]
Provisions	21. Provisions Year ended Year ended Warranties Warranties At January 1 $ 149,526 $ 258,320 Additional provisions 113,888 56,050 Used during the year (32,366 ) (46,592 ) Reversal of unused amounts (98,558 ) (95,297 ) Exchange differences (33 ) (22,955 ) At December 31 $ 132,457 $ 149,526 Analysis of total provisions: December 31, December 31, Warranties Warranties Current $ 68,510 $ 88,469 Non-current $ 63,947 $ 61,057 The Group’s warranty provisions were associated with the sales of hardware, software and services, and were estimated in accordance with the historical warranty data of products.

Warrant Liabilities

Warrant Liabilities	12 Months Ended
	Dec. 31, 2023
Warrant Liabilities [Abstract]
Warrant liabilities	22. Warrant liabilities Public Warrants No. of units (Note 2) Amount At January 1, 2023 996,297 $ 2,042,410 Warrants granted Warrants exercised (38,025 ) (77,951 ) Change in fair value - (1,676,977 ) At December 31, 2023 958,272 $ 287,482 Year ended Private Warrants No. of units (Note 2) Amount At January 1, 2023 - $ - Public warrants granted 2,000,000 9,222,288 Warrants exercised - - Change in fair value - (3,288,288 ) At December 31, 2023 $ 2,000,000 $ 5,934,000 Year ended Public Warrants No. of units (Note 2) Amount Transfer from capital reorganization ( Note 1) 1,002,508 $ 2,495,243 Warrants exercised (6,211 ) (15,514 ) Change in fair value - (437,319 ) At December 31, 2022 996,297 $ 2,042,410 Note 1: Information relating to capital reorganization is provided in Note 24. Note 2: The units outstanding for the years have been restated for the 10-to-1 reverse stock split effective April 15, 2024. a) Public warrants may only be exercised for a whole number of shares. The public 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 (or $180.00 reflective of the 10-to-1 reverse stock split effective April 15, 2024) 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 (or $115.00 reflective of the 10-to-1 reverse stock split effective April 15, 2024) per share. The exercise price and number of ordinary shares 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. b) The private warrants were granted along with convertible preference shares associated with a securities purchase agreement entered on September 19, 2023. See Note 24 for the details. The private warrants have an initial exercise price of $1.50 per ordinary share (or $15.00 reflective of the 10-to-1 reverse stock split effective April 15, 2024) and are exercisable at any time after its issuance and will expire on the fifth anniversary of the date on which the private warrants become exercisable (“Termination Date”). The company may extend the duration of this warrant by delaying the termination date.

Convertible Preference Share Li

Convertible Preference Share Liabilities	12 Months Ended
	Dec. 31, 2023
Convertible Preference Share Liabilities Disclosure Abstract
Convertible Preference Share Liabilities	23. Convertible preference share liabilities Year ended No. of units Amount At January 1, 2023 - $ - Convertible preference share liabilities issued 25,000 14,067,712 Convertible preference share liabilities exercised (7,000 ) (5,214,962 ) Change in fair value - (1,085,512 ) At December 31, 2023 18,000 $ 7,767,238 There were no convertible preference shares outstanding liabilities as of December 31, 2022. The issuance of convertible preference shares by the Company: a) The terms of the Series A Convertible Preference Shares issued by the Company are as follows: i) The Company issued 25,000 Series A Convertible Preference Shares (the “Preference Shares”) and 20,000,000 Series A Ordinary Share Purchase Warrants (the “Private Warrants”) associated with the securities purchase agreement entered on September 19, 2023 in exchange for $25,000,000, which was fully received in September, 2023. Each Preference Share and accompanying Private Warrants were sold together at a price of $1,000 pursuant to the securities purchase agreement. The securities purchase agreement offered the purchasers to convert Preference Shares to the Company’s ordinary shares at any time without maturity date and to exercise Private Warrants to purchase the Company’s ordinary shares before the Expiration Date at 1-to-1 ratio (or 10-to-1 reflective of the 10-to-1 reverse stock split effective April 15, 2024). ii) The Preference Shares are perpetual and have no maturity date. The Company may, at its option, force conversion of the Preference Shares in whole or in part if the VWAP (as defined in the certificate of designation for the Preference Shares (the “Certificate of Designation”)) is at least 200% of the then in effect Conversion Price (as defined in the Certificate of Designation) for each Trading Day (as defined in the Certificate of Designation) during any 10 consecutive Trading Day period, provided that certain volume thresholds and other conditions set forth in the Certificate of Designation are met, subject certain other limitations. Each Preference Share may be converted into the number of ordinary shares obtained by dividing $1,000 by the then in effect Conversion Price (as defined in the Certificate of Designation). The Conversion Price is initially $1.25 per ordinary share (or $12.50 reflective of the 10-to-1 reverse stock split effective April 15, 2024), subject to appropriate adjustment in the event of certain share dividends and distributions, share splits, share combinations, reclassifications or similar events affecting our ordinary shares and also upon any distributions of assets, including cash, shares or other property to our shareholders. b) For the year ended December 31, 2023, 7,000 shares of the convertible preference shares have been converted into 5,600,000 shares of the Company’s ordinary shares (or 560,000 shares reflective of the 10-to-1 reverse stock split effective April 15, 2024).

Share Capital

Share Capital	12 Months Ended
	Dec. 31, 2023
Share Capital [Abstract]
Share capital	24. Share capital a) As of December 31, 2023, 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 (or 24,500,000 shares of ordinary shares of a par value of US$0.001 reflective of the 10-to-1 reverse stock split effective April 15, 2024), and 5,000,000 shares of preference shares of a par value of US$0.0001 each. As of December 31, 2023, the issued capital was $7,846, consisting of 78,465,883 shares of outstanding ordinary shares (or 7,846,588 shares of ordinary shares reflective of the 10-to-1 reverse stock split effective April 15, 2024). 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 (or 6,500,000 reflective of the 10-to-1 reverse stock split effective April 15, 2024) 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 (or 662,741 reflective of the 10-to-1 reverse stock split effective April 15, 2024) 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 (or 0.48 reflective of the 10-to-1 reverse stock split effective April 15, 2024) 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 security holders (not reflective of the 10-to-1 reverse stock split effective April 15, 2024): (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) (or $106.0 reflective of the 10-to-1 reverse stock split effective April 15, 2024) 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. c) The Company’s authorized and issued preference shares are as follow: Series A Series B Number of Amount Number of 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 - $ - - $ - Series C Series D Number of Amount Number of 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 - $ - - $ - There were no outstanding preference shares as of December 31, 2023. 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 (or 281,490 reflective of the 10-to-1 reverse stock split effective April 15, 2024) held by Origin Rise Limited and further details of this transaction is provided in Note 38. f) On April 9, 2024, the Company announced a share consolidation of the Company’s ordinary shares at a ratio of 10-to-1 (the “Share Consolidation”). The Share Consolidation was approved by the Company’s board of directors and was previously approved by the Company’s shareholders as described in the Company’s Report of Foreign Private Issuer on Form 6-K filed with the U.S. Securities and Exchange Commission on March 27, 2024. The Share Consolidation was effective on April 15, 2024. Following the Share Consolidation, the exercise price of the Company’s warrants, conversion price of the Company’s preference shares, and exercise or conversion prices of the Company’s other equity instruments will be adjusted proportionally in accordance with the Share Consolidation, and the par value of the Company’s ordinary shares increased from $0.0001 to $0.001. g) Movements in the number of the Company’s ordinary shares outstanding are as follows: 2023 2022 At January 1 6,854,284 619,110 Employee share options exercised - 600 Cancellation of ordinary shares - (600 ) Conversion of preference shares to ordinary shares - 662,741 Capital recapitalization - 4,898,424 Capital reorganization - 949,288 Warrant exercised 38,025 6,211 Convertible preference share liabilities exercised 560,000 - Restricted share units issuance (Note 2) 100,090 - Additional paid in capital 12,700 - Treasury shares purchased - (281,490 ) At December 31 7,565,099 6,854,284 Note 1: Shares outstanding for the years have been restated for the 10-to-1 reverse stock split effective April 15, 2024. Note 2: The restricted share units distributed in 2023 related to: 1) granted vested equity compensation to directors and officers pertaining to award year July 2022 to July 2023; 2) sign on equity bonus and vested equity compensation for select employees.

Retained Earnings

Retained Earnings	12 Months Ended
	Dec. 31, 2023
Retained Earnings [Abstract]
Retained earnings	25. 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 income and net loss position for the years ended December 31, 2023 and 2022, respectively, 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 33.

Revenue

Revenue	12 Months Ended
	Dec. 31, 2023
Revenue [Abstract]
Revenue	26. 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 -Security Convergence - 283,755 3,630 Non-Government -Video IoT - 1,049,628 3,816,489 -Security Convergence 62,363 4,188,370 1,054,116 Software sales Government -Video IoT - 109,322 - -Security Convergence - 138,421 70,413 Non-Government -Video IoT 87,306 1,715,532 16,063,123 -Security Convergence - 2,623,567 5,319,077 Service revenue Government -Video IoT 2,266,495 4,323,111 7,842,465 -Security Convergence 61,375,512 5,330,279 5,356,881 Non-Government -Video IoT 551,519 2,486,385 2,459,435 -Security Convergence 351,796 146,029 251,242 $ 64,694,991 $ 22,408,808 $ 42,242,863 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 and MENA region: Year ended December 31, 2023 Hardware Software Service Total Total revenue streams $ 101,702 $ 173,123 $ 76,157,234 $ 76,432,059 Inter-revenue streams (39,339 ) (85,817 ) (11,611,912 ) (11,737,068 ) Revenue from external customer contracts $ 62,363 $ 87,306 $ 64,545,322 $ 64,694,991 Timing of revenue recognition At a point in time $ 62,363 $ 87,306 $ - $ 149,669 Over time - - 64,545,322 64,545,322 $ 62,363 $ 87,306 $ 64,545,322 $ 64,694,991 Year ended December 31, 2022 Hardware Software Service Total Total revenue streams $ 5,690,577 $ 4,586,842 $ 13,107,708 $ 23,385,127 Inter-revenue streams (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 revenue streams $ 5,236,331 $ 22,654,095 $ 15,933,436 $ 43,823,862 Inter-revenue streams (356,104 ) (1,201,482 ) (23,413 ) (1,580,999 ) Revenue from external customer contracts $ 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 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 $ 34,213,379 $ 725,441 Contract liabilities: Contract liabilities relating to service contracts $ 107,603 $ 58,475 As of January 1, 2022, the balance of contract assets and liabilities relating to service contract was $1,639,893 and $20,194, respectively. Revenue recognized that was included in the contract liability balance at the beginning of the year: Year ended Year ended Revenue recognized that was included in the contract liability balance at the beginning of the year Service revenue $ 58,475 $ 20,194 c) Significant changes in contract assets The increase in contract assets during the years ended December 31, 2023 was attributed to progress of projects towards contract activities. 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, 2023 and 2022, amounting to $241,795,928 and $6,627,577, respectively based on the currency conversion rate as of December 31, 2023 and 2022, respectively. During the year ended December 31, 2023, the Company entered into a significant firm-fixed price contract for building a secure governmental air-gapped network for the Government of Egypt (“GoE”) (“Egypt Contract”), denominated in EGP, includes revenues of approximately EGP 8.4 billion ($272 million, based on the exchange rate as of December 31, 2023). Management expects that the transaction price allocated to the unsatisfied contracts as of December 31, 2023 and 2022, will be recognized as revenue from 2024 to 2027 and from year 2023 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
	Dec. 31, 2023
Other income [Abstract]
Other income	27. Other income Year ended Year ended Year ended December 31, December 31, December 31, Gains on reversal of accounts and other payables (Note) $ 263,237 $ 960,564 $ - Rent income 16,892 20,934 24,026 Indemnity income - - 19,793 Others 3,426 2,434 - $ 283,555 $ 983,932 $ 43,819 Note: During the year ended December 31, 2023 and 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 $263,237 and $960,564, respectively.

Other Gains (Losses) - Net

Other Gains (Losses) - Net	12 Months Ended
	Dec. 31, 2023
Other Gains Losses Net Abstract
Other gains (losses) - net	28. Other gains (losses) - net Year ended Year ended Year ended December 31, December 31, December 31, Net currency exchange gains (losses) $ 78,178 $ 1,079,191 $ (105,098 ) Gains on financial assets and liabilities at fair value through profit or loss 5,972,649 405,008 - Loss on disposal of subsidiaries - (69,335 ) - (Loss) gain on disposal of property, plant and equipment (94 ) (70,698 ) 459 Loss on lease modification - (48,488 ) - Other losses (17,914 ) (72,793 ) (22,386 ) $ 6,032,819 $ 1,222,885 $ (127,025 )

Interest Income

Interest Income	12 Months Ended
	Dec. 31, 2023
The Authorization of the Consolidated Financial Statements [Abstract]
Interest income	29. Interest income Year ended Year ended Year ended December 31, December 31, December 31, Interest income from bank deposits $ 433,848 $ 204,081 $ 25,059 Interest income from financial assets measured at amortized cost 336,472 31,604 12,810 Others 90 227 - $ 770,410 $ 235,912 $ 37,869

Finance Costs

Finance Costs	12 Months Ended
	Dec. 31, 2023
The Authorization of the Consolidated Financial Statements [Abstract]
Finance costs	30. Finance costs Year ended Year ended Year ended December 31, December 31, December 31, Interest expense: Bank borrowings $ 564,250 $ 556,041 $ 543,098 Loan from shareholders 253,469 278,013 122,055 Lease liabilities 346 1,219 1,196 $ 818,065 $ 835,273 $ 666,349

Expenses by Nature

Expenses by Nature	12 Months Ended
	Dec. 31, 2023
Expenses by Nature [Abstract]
Expenses by nature	31. Expenses by nature Year ended Year ended Year ended December 31, December 31, December 31, Employee benefit expense $ 14,136,901 $ 12,195,089 $ 11,929,425 Outsourcing charges 9,693,009 6,401,995 9,261,580 Professional services expenses 7,352,785 5,229,184 1,171,977 Change in inventory of finished goods 5,337,118 7,266,283 16,790,457 Expected credit loss 12,153,098 - 404,210 Insurance expenses 1,548,512 862,649 25,300 Amortization expenses on intangible assets 726,031 1,687,618 2,361,009 Depreciation expenses on property, plant and equipment 507,026 5,897,753 6,351,561 Depreciation expenses on right-of-use asset 15,937 40,414 34,438 Share listing expenses - 70,104,989 - Others 2,481,689 1,437,146 1,987,959 $ 53,952,106 $ 111,123,120 $ 50,317,916 Capital reorganization Any excess of the fair value of the Company’s share 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. Year ended December 31, Fair value of equity consideration issued by the Company Market value of 9,492,875 ordinary shares ($10.6 per share) (or 949,288 ordinary shares at $106.00 per share reflective of the 10-to-1 reverse stock split effective April 15, 2024) $ 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
	Dec. 31, 2023
Employee Benefit Expense [Abstract]
Employee benefit expense	32. Employee benefit expense Year ended December 31, 2023 Cost of revenue Operating expenses Total Wages and salaries $ 4,106,694 $ 8,314,759 $ 12,421,453 Labor and health insurance fees 84,518 848,795 933,313 Pension 54,565 315,998 370,563 Share option expenses - 203,676 203,676 Other personnel expenses 3,243 204,653 207,896 $ 4,249,020 $ 9,887,881 $ 14,136,901 Year ended December 31, 2022 Cost of revenue Operating expenses Total Wages and salaries $ 202,983 $ 10,139,209 $ 10,342,192 Labor 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 Labor 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

Employees' Compensation and Dir

Employees' Compensation and Directors' Remuneration	12 Months Ended
	Dec. 31, 2023
Employees Compensation and Directors Remuneration [Abstract]
Employees' compensation and directors' remuneration	33. Employees’ compensation and directors’ remuneration a) According to the Articles of Incorporation of Gorilla Taiwan and NSGUARD, 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 is not specified. b) For each of the two years ended December 31, 2022, the Group had incurred net loss before tax. Accordingly, employees’ compensation was not accrued. For the year ended December 31, 2023, the Group have incurred net income before tax. The net income before tax generated in the year ended December 31, 2023 was used to cover the accumulated deficit as of December 31, 2022.

Income Tax

Income Tax	12 Months Ended
	Dec. 31, 2023
Income Tax [Member]
Income tax	34. 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 27.98% on the estimated assessable profits. There are no assessable profits for the years ending December 31, 2023, 2022 and 2021. e) United Kingdom taxation United Kingdom profits tax has been provided for at the rate of 19% on the estimated assessable profits. There are no assessable profits for the years ending December 31, 2023 as the subsidiary was established in 2023. f) India taxation India profits tax has been provided for at the rate of 25% on the estimated assessable profits. There are no assessable profits for the years ending December 31, 2023 as the subsidiary was established in 2023. g) Egypt taxation Egypt profits tax has been provided for at the rate of 22.5% on the estimated assessable profits. There are no assessable profits for the years ending December 31, 2023 as the subsidiary was established in 2024. h) 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 $ 4,529,365 $ 2,174 $ 1,167 Prior year income tax overestimation - (1,829 ) - Total current tax 4,529,365 345 1,167 Deferred tax: Origination and reversal of temporary differences (1,013,375 ) 430,023 (239,612 ) Income tax expense (benefit) $ 3,515,990 $ 430,368 $ (238,445 ) i) Reconciliation between income tax expense (benefit) and profit (loss) before income tax: Year ended Year ended Year ended Tax calculated based on gain (loss) before tax and statutory tax rate (Note) $ 4,286,824 $ (2,267,658 ) $ (1,398,565 ) Prior year income tax overestimation - (1,829 ) - Effects from items disallowed by tax regulation 913,745 85,387 108,574 Utilization of previously unrecognized tax losses (3,017,084 ) - - Temporary differences not recognized 1,308,011 - - Taxable loss not recognized as deferred tax assets 24,494 2,614,468 1,051,546 Income tax expense (benefit) $ 3,515,990 $ 430,368 $ (238,445 ) Note: The basis for computing the applicable tax rate are the rates applicable in the respective countries where the Group entities operate. j) Amounts of deferred tax assets or liabilities as a result of temporary differences and loss carryforwards are as follows: 2023 January 1 Recognized in Translation December 31 Temporary differences: Deferred tax assets: Provisions $ 29,905 $ 876,300 $ 13,428 $ 919,633 Unrealized exchange loss - 49,807 761 50,568 29,905 926,107 14,189 970,201 Deferred tax liabilities: Prepayment of pension (62,036 ) 2,288 (59 ) (59,807 ) Unrealized exchange gain (86,147 ) 84,980 1,167 - (148,183 ) 87,268 1,108 (59,807 ) $ (118,278 ) $ 1,013,375 $ 15,297 $ 910,394 2022 January 1 Recognized in Translation 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 ) Note: Gorilla Taiwan subsidiary is likely to use the DTA incurred. k) Expiration dates of unused tax losses and amounts of unrecognized deferred tax assets are as follows: December 31, 2023 Year incurred Amount filed/ Unused amount Unrecognized Expiry year 2016 $ 335,863 $ 335,863 $ 335,863 2026 2018 265,902 265,902 265,902 2028 2020 1,391,266 1,391,266 1,391,266 2030 2021 462,800 462,800 462,800 2031 2022 2,382,650 2,382,650 2,382,650 2032 2023 151,691 151,691 151,691 2033 $ 4,990,172 $ 4,990,172 $ 4,990,172 December 31, 2022 Year incurred Amount filed/ 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 l) The Group’s subsidiaries outside Taiwan have unrecognized tax losses of $3,797,937 and $3,808,756 as of December 31, 2023 and 2022, 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. m) 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”. n) Gorilla Taiwan’s and NSGUARD’s income tax returns through 2021 have been assessed and approved by the Tax Authority.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	12 Months Ended
	Dec. 31, 2023
Disclosure of Earnings Per Share [Abstract]
Earnings (loss) per share	35. Earnings (loss) per share Year ended December 31, 2023 Weighted average number of ordinary Amount after tax shares outstanding (Note 1) Earnings Basic earnings per share Profit attributable to the parent $ 13,495,614 7,038,173 $ 1.92 Diluted earnings per share Assumed conversion of all dilutive potential ordinary shares -Employee share options - 93,664 -Convertible preference shares (1,085,512 ) 412,685 -Restricted share units - 13,957 Profit attributable to ordinary shareholders of the parent plus assumed conversion of all dilutive potential ordinary shares $ 12,410,102 7,558,479 $ 1.64 Year ended December 31, 2022 Weighted average number of ordinary Amount after tax shares outstanding (Note 1) Loss per Basic/diluted loss per share Basic/diluted loss per share Loss attributable to the parent (Note 2) $ (87,537,224 ) 4,908,558 $ (17.83 ) Year ended December 31, 2021 Amount after tax Weighted average Loss per Basic/diluted loss per share Basic/diluted loss per share Loss attributable to the parent (Note 2) $ (8,548,294 ) 2,968,508 $ (2.88 ) 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 (or 6,500,000 reflective of 10-to-1 reverse stock split effective April 15, 2024) 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 24 for more information on the capital recapitalization. Shares outstanding for the years have been restated for the 10-for-1 reverse stock split effective April 15, 2024. 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 the years ended December 31, 2022 and 2021 and convertible preference shares were excluded in the computation of diluted loss per share for the year ended December 31, 2021 since it was anti-dilutive. The number of shares that were excluded from the loss per share calculation above for the years ended December 31, 2022 and December 31, 2021 that could be dilutive in the future was 12,514,617 and 33,903,228 shares, respectively (or 1,251,462 and 3,390,323 shares, respectively, reflective of 10-to-1 reverse stock split effective April 15, 2024).

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2023
Supplemental Cash Flow Information [Abstract]
Supplemental cash flow information	36. Supplemental cash flow information Investing activities with partial cash payments: Year ended Year ended Year ended Purchase of property, plant and equipment $ 237,564 $ 2,886,753 $ 7,495,838 Add: Opening balance of payable on equipment 79,517 128,013 128,446 Less: Ending balance of payable on equipment (19,724 ) (79,517 ) (128,013 ) Cash paid during the year $ 297,357 $ 2,935,249 $ 7,496,271 Year ended Year ended Year ended Acquisition of intangible assets $ 6,538,446 $ 73,093 $ 1,626,065 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 (3,020,475 ) - (727,060 ) Cash paid during the year $ 3,517,971 $ 73,093 $ 899,005

Changes in Liabilities from Fin

Changes in Liabilities from Financing Activities	12 Months Ended
	Dec. 31, 2023
Changes in Liabilities from Financing Activities [Abstract]
Changes in liabilities from financing activities	37. Changes in liabilities from financing activities Short-term Long-term Lease Liabilities At January 1, 2023 $ 13,492,935 $ 10,360,684 $ 16,981 $ 23,870,600 Changes in cash flow from financing activities 2,845,059 (1,631,896 ) (16,344 ) 1,196,819 Changes in other non-cash items 78,073 (78,073 ) 52,701 52,701 Impact of changes in foreign exchange rate 33,043 (10,404 ) - 22,639 At December 31, 2023 $ 16,449,110 $ 8,640,311 $ 53,338 $ 25,142,759 Short-term borrowings Long-term borrowings (including current portion) Lease liabilities Liabilities 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 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

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related party transactions [Abstract]
Related party transactions	38. 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 Shareholder of the Company Note: Origin Rise Limited, one of 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. As of December 31, 2023, Origin Rise Limited and Koh Sih-Ping had no control over the Group. Koh Shi-Ping has been no longer a related party to the Group since January 1, 2023. b) The Group lists Koh Sih-Ping as the joint guarantor for its short-term borrowings and long-term borrowings in 2023 and 2022. 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 Year ended Year ended Interest expense $ 253,469 $ 246,763 $ 96,987 December 31, December 31, Interest payable $ 247,304 $ - 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 (or 281,490 reflective of the 10- to-1 reverse stock split effective April 15, 2024) 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. As of December 31, 2023, the amount was not received and fully reserved. e) Key management compensation Year ended Year ended Year ended Salaries and other short-term employee benefits $ 3,044,064 $ 1,218,826 $ 769,956 Post-employment benefits 3,283 815 14,814 Share option expenses - - 62,974 $ 3,047,347 $ 1,219,641 $ 847,744

Pledged Assets

Pledged Assets	12 Months Ended
	Dec. 31, 2023
Pledged Assets [Abstract]
Pledged assets	39. 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’) $ 41,470,915 $ 6,871,187 Performance guarantee, deposit letter of credit and short-term borrowings Land 12,737,302 12,718,015 Long-term and short-term borrowings Buildings and structures 2,337,801 2,400,646 Long-term and short-term borrowings $ 56,546,018 $ 21,989,848

Significant Contingent Liabilit

Significant Contingent Liabilities and Unrecognized Contract Commitments	12 Months Ended
	Dec. 31, 2023
Significant Contingent Liabilities and Unrecognized Contract Commitments [Abstract]
Significant contingent liabilities and unrecognized contract commitments	40. Significant contingent liabilities and unrecognized contract commitments a) The significant contingent liabilities incurred after the reporting period are provided in Note 41. b) The significant unrecognized contract commitments are listed below: i) As of December 31, 2023 and 2022, the guaranteed notes secured for service project or warranty of NSGUARD amounted to $58,702 and $58,613, respectively. ii) As of December 31, 2023, the banker’s letter of guarantee issued by the bank at the request of the Company amounted to $36,366,370. iii) As of December 31, 2023 and 2022, the banker’s letter of guarantee issued by the bank at the request of Gorilla Taiwan amounted to $2,236,725 and $1,739,982, respectively. iv) As of December 31, 2023 and 2022, the banker’s letter of guarantee issued by the bank at the request of NSGUARD amounted to $1,069,169 and $1,204,877, respectively. v) As of December 31, 2022, there a promissory note of $1,000,000 outstanding under the shareholder loan agreement with Berwick Resources Limited. The note and accrued interest has since been repaid. vi) As of December 31, 2023, there was a promissory note of $3,000,000 outstanding under the shareholder loan agreement with Asteria Corporation. The note and accrued interest have since been repaid in April 2024.

Significant Events after the Re

Significant Events after the Reporting Period	12 Months Ended
	Dec. 31, 2023
Significant events after the reporting period [Abstract]
Significant Events after the Reporting Period	41. Significant events after the reporting period a) On January 18, 2024, SeeQuestor filed a claim against the Company and its affiliate, Gorilla Technology UK Limited (“Gorilla UK”), alleging breach of the Assignment and License of Intellectual Property Rights dated January 2023 (the “Agreement”) and seeking the sum of US$2,493,571 and/or damages and other relief. The Company and Gorilla UK intend to vigorously contest SeeQuestor’s claim and to advance counterclaims of their own. Accordingly, on February 28, 2024, the Company and Gorilla UK filed and served their Defense to SeeQuestor’s claim and counterclaim against SeeQuestor for damages arising from the latter’s breach of the Agreement and other misrepresentation factors. Due to the very early stage that these proceedings have reached, it is not possible to accurately predict whether any claim will succeed, as this would depend on a number of factors, including but not limited to, in this instance, the strength of evidence of misrepresentations and evidence in rebuttal that may be advanced by SeeQuestor. Should SeeQuestor succeed on its entire claim (as it currently stands), the Company and Gorilla UK would be obliged to pay SeeQuestor the amount claimed by it (US$2,493,571) plus interest and, depending on the order made by the judge, some or all of SeeQuestor’s costs of the litigation. b) In February 2024, the Company raised $10 million financing through issuance of series B preferred convertible shares with $11 conversion price with series B 5 year warrants at $15 exercise price. Both series B preferred convertible shares and warrants have certain exercisability, exercise limitations and transferability conditions

Capital Management

Capital Management	12 Months Ended
	Dec. 31, 2023
Capital Management [Abstract]
Capital management	42. 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, 2023 and 2022 were as follows: December 31, December 31, Total borrowings $ 25,089,421 $ 23,853,619 Less: Cash and cash equivalents (5,306,857 ) (22,996,377 ) Net debt 19,782,564 857,242 Total equity 54,151,733 28,543,183 Total capital $ 73,934,297 $ 29,400,425 Gearing ratio 27 % 3 %

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2023
Financial Instruments [Abstract]
Financial instruments	43. Financial instruments a) Financial instruments by category December 31, December 31, Financial assets Financial assets at fair value through profit or loss $ 995,101 $ 1,073,229 Financial assets at amortized cost (Note) 48,839,518 44,778,794 $ 49,834,619 $ 45,852,023 December 31, December 31, Financial liabilities Financial liabilities at amortized cost (Note) $ 42,216,345 $ 34,149,747 Warrant liabilities 6,221,482 2,042,410 Convertible preference share liabilities 7,767,238 - $ 56,205,065 $ 36,192,157 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 program 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 and Egyptian pounds (“EGP”). A material portion of the Group’s future revenues is from the Egypt Contract, denominated in EGP. The fluctuation in exchange rate from EGP to U.S. dollars impacts the Group’s cash inflows when converting the EGP to U.S. dollars. Any significant revaluation of the EGP may have a material adverse effect on the Group’s revenues and financial condition, and the value of, and any dividends payable on our shares in U.S. dollar. 1. 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, 2023 Foreign currency Exchange Book value (Foreign currency: functional currency) Financial assets Monetary items NTD:USD $ 516,510 0.033 $ 16,844,446 EGP:USD 600,433 0.055 33,285,236 Financial liabilities Monetary items NTD:USD 614,748 0.033 20,048,202 EGP:USD 432,966 0.033 14,158,000 GBP:USD 12,619 1.270 16,025,800 December 31, 2022 Foreign currency amount Exchange Book value (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 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 the years ended December 31, 2023, 2022 and 2021 amounting to $78,178, $1,079,191 and ($105,098), respectively. 3. Analysis of foreign currency market risk arising from significant foreign exchange variation: Year ended December 31, 2023 Sensitivity analysis Degree of Effect on profit or loss (Foreign currency: functional currency) Financial assets Monetary items NTD:USD 1 % $ 168,444 EGP:USD 1 % 332,852 Financial liabilities Monetary items NTD:USD 1 % 200,482 EGP:USD 1 % 141,580 GBP:USD 1 % 160,258 Year ended December 31, 2022 Sensitivity analysis Degree of Effect on profit or loss (USD) (Foreign currency: functional currency) Financial assets Monetary items NTD:USD 1 % $ 183,367 Financial liabilities Monetary items NTD:USD 1 % $ 14,479 Price risk As of December 31, 2023 and 2022, 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 $134,491, $99,943 and $143,745 in the cash outflow for the years ended December 31, 2023, 2022 and 2021, 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 and contract assets 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, 2023 and 2022, the provision matrix are as follows: Not past Up to 180 Up to 365 Over 366 Total At December 31, 2023 Expected loss rate 0.03%~100 % 0.15%-100 % 1.4%~100 % 100 % Total book value $ 3,937,838 $ 4,770,297 $ 3,100,633 $ 2,754,385 $ 14,563,153 Loss allowance 2,489,636 4,770,297 3,100,633 2,754,385 13,114,951 Not past Up to 180 Up to 365 Over 366 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 7. Movements in relation to the Group applying the modified approach to provide ECLs for contract assets, accounts and other receivable are as follows: 2023 Accounts Other At January 1 $ 1,481,779 $ - Provision for ECLs 11,633,172 521,852 At December 31 $ 13,114,951 $ 521,852 2022 Accounts At January 1 $ 1,486,291 Effect of foreign exchange (4,512 ) At December 31 $ 1,481,779 8. The Group’ s credit risk exposure in relation to contract assets under IFRS 9 as of December 31, 2023 and 2022 are $34,213,379 and $725,441, respectively. 9. The Group held cash and cash equivalents and financial assets at amortized cost of $46,777,772 and $29,867,564 with banks as at December 31, 2023 and 2022, respectively, which are considered to have low credit risk as those banks are the large and renowned financial institutions. The balances are measured on 12-months expected credit losses and subject to immaterial credit loss. 10. The significant changes in the carrying amounts of accounts receivable contributed to the increase in the allowance for expected credit loss during 2023 due to the increases in credit-impaired balances for long credit term customers located in the South Asia resulted in increases in credit loss in 2023 of approximately $7.6 million. 11. Other receivables and guarantee deposits of $613,544 and $869,619 as at December 31, 2023 and 2022, respectively, are considered to have high credit risk. The other receivables and other non-current assets are measured on 12-months expected credit losses and subject to material credit loss. As of December 31, 2023, the majority amount of other receivables and guarantee deposits were not received and fully reserved. 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. A material portion of the Group’s future revenues is from the Egypt Contract, denominated in EGP. The fluctuation in exchange rate from EGP to U.S. dollars impacts the Group’s cash inflows when converting the EGP to pay for the Group’s vendors in U.S. dollars. In addition, the retention of the GoE as a customer and receipt of payments from GoE timely depend on many factor that could cause the Group to not be able to retain the GoE a customer or otherwise limit the Group’s ability to realize the full benefits of the Egypt Contract. The loss of GoE as a customer could result in a significant reduction of Group’s anticipated revenues, which could materially and adversely affect Gorilla’s business, results of operations and financial condition. 3. Please refer to Note 16 for undrawn borrowing facilities as at December 31, 2023 and 2022. 4. 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, 2023 Less than 1 year Over Lease liabilities $ 30,327 $ 24,241 Long-term borrowings (including current portion) 2,052,026 7,867,224 Non-derivative financial liabilities: December 31, 2022 Less than 1 year Over Lease liabilities $ 17,183 $ - Long-term borrowings (including current portion) 2,365,972 9,461,319 Except for the above, the Group’s non-derivative financial liabilities are due less than 1 year. 5. 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
	Dec. 31, 2023
Fair Value Information [Abstract]
Fair value information	44. 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 43. 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, 2023 and 2022 is as follows: (a) The related information of natures of the assets and liabilities is as follows: December 31, 2023 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 $ - $ - $ 995,101 $ 995,101 Liabilities Recurring fair value measurements Financial liabilities at fair value through profit or loss Warrant liabilities $ 287,482 $ - $ 5,934,000 $ 6,221,482 Convertible preference share liabilities - - 7,767,238 7,767,238 $ 287,482 $ - $ 13,701,238 $ 13,988,720 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, 2023 and 2022, 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, 2023 and 2022: 2023 2022 Financial assets at fair value through profit or loss At January 1 $ 1,073,229 $ - Acquired in the year - 1,105,540 Losses recognized in profit or loss (78,128 ) (32,311 ) At December 31 $ 995,101 $ 1,073,229 2023 2022 Private warrant liabilities at fair value At January 1 $ - $ - Granted in the year 9,222,288 - Losses recognized in profit or loss (3,288,288 ) - At December 31 $ 5,934,000 $ - 2023 2022 Convertible preference share liabilities at fair value At January 1 $ - $ - Granted in the year 14,067,712 - Exercised in the year (5,214,962 ) Losses recognized in profit or loss (1,085,512 ) - At December 31 $ 7,767,238 $ - 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, 2023 Valuation technique Significant unobservable input Range Relationship of inputs to fair value Investment in a rent-a-captive company $ 995,101 Net asset value Not applicable Not applicable Not applicable Risk free rate 3.90 % The higher the risk free rate, the higher the fair value Warrant liabilities $ 5,934,000 Black-Scholes Model Price volatility 93.45 % No certain positive and negative relationship between stock price volatility and fair value Dividend yield 0.00 % The higher the dividend rate, the lower the fair value Risk free rate 3.90 % The higher the risk free rate, the higher the fair value Convertible preference share liabilities $ 7,767,238 Black-Scholes Model Price volatility 93.23 % No certain positive and negative relationship between stock price volatility and fair value Dividend yield 0.00 % The higher the dividend rate, the lower the fair value Fair value at December 31, 2022 Valuation Significant unobservable input Range (weighted average) 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
	Dec. 31, 2023
Segment Information [Abstract]
Segment Information	45. 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 consolidated statements of comprehensive income (loss). The accounting policies of the operating segments are in agreement with the material accounting policies in the consolidated financial statements for the year ended December 31, 2023. 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, 2023 Other Adjustment Security Video IoT segment write-off Consolidation Revenue from external customers $ 61,789,671 $ 2,905,320 $ - $ - $ 64,694,991 Inter-segment revenue 11,697,729 39,339 - (11,737,068 ) - Total segment revenue $ 73,487,400 $ 2,944,659 $ - $ (11,737,068 ) $ 64,694,991 Segment gain (loss) before tax $ 28,283,481 $ (3,547,581 ) $ (7,948,575 ) $ 224,277 $ 17,011,602 Segment including : Depreciation $ 476,605 $ 26,637 $ 19,721 $ - $ 522,963 Amortization $ 102,736 $ 4,633 $ 618,662 $ - $ 726,031 Interest income $ (309,605 ) $ (16,394 ) $ (444,411 ) $ - $ (770,410 ) Interest expense $ 529,750 $ 34,553 $ 253,762 $ - $ 818,065 Tax expense $ 3,370,891 $ 142,928 $ 2,171 $ - $ 3,515,990 Segment assets $ 85,334,926 $ 9,137,251 $ 113,310,681 $ (92,349,110 ) $ 115,437,748 Segment liabilities $ 50,490,134 $ 16,486,654 $ 83,970,880 $ (89,661,653 ) $ 61,336,015 Year ended December 31, 2022 Other Adjustment Security Video IoT segment write-off 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 Other Adjustment Security Video IoT segment write-off 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 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 consolidated statements of comprehensive income (loss). ii) Please refer to Note 45 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 45 for the disclosure information by products and services. f) Geographical information Geographical information for the years ended December 31, 2023, 2022 and 2021 is as follows: Year ended Year ended Year ended Revenue Non-current Revenue Non-current Revenue Non-current Asia -Taiwan $ 64,615,921 $ 15,821,531 $ 14,706,318 $ 16,716,816 $ 37,433,251 $ 33,026,486 -Hong Kong 63,615 3,695,405 7,687,126 704 4,797,685 5,616,651 -Others - 47,964 10,774 - 8,417 2,010 Americas - 895 4,590 1,431 3,510 158 Cayman Islands - 65,578 - 537,684 - - Other regions 15,455 5,874,406 - - - - $ 64,694,991 $ 25,505,779 $ 22,408,808 $ 17,256,635 $ 42,242,863 $ 38,645,305 Revenues by geography are determined based on the region of the Group’s contracting entity, which may be different than the region of the customer. Revenue from Taiwan accounted for approximately 99, 66 and 89 percent of total revenue during fiscal 2023, 2022 and 2021, respectively. Non-current assets by geography are based on physical location. 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, 2023 is as follows: Year ended Year ended Year ended Location Revenue Segment Revenue Segment Revenue Segment Customer A Singapore $ - Not applicable $ 5,388,482 Security Convergence $ - Not applicable Customer B Taiwan - Not applicable 3,691,803 Security Convergence - Not applicable Customer C Taiwan 8,129,968 Not applicable - Not applicable 6,592,017 Note 1 Customer D Taiwan - Not applicable - Not applicable 3,696,945 Video IoT Customer E Egypt 52,271,731 Security Convergence - Not applicable - Not applicable 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
	Dec. 31, 2023
Accounting Policies [Abstract]
Statement of compliance	a) Statement of compliance The consolidated financial statements of the Group have been prepared in accordance with IFRS 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 24, 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 31.
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. iii) Financial assets and liabilities at fair value through other comprehensive income or loss. (b) The preparation of financial statements in conformity with IFRS 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 ee). (c) In connection with reverse stock split of 10-to-1 effective on April 15, 2024, all ordinary shares and notes thereto have been retroactively adjusted for all periods presented to give effect to this reverse stock split. In accordance with IAS 33, the Company retrospective restatement of earnings (loss) per share for a 10-to-1 reverse stock split that occurs subsequent to the balance sheet date but before the date that the financial statements are authorized for issuance. The financial statements have also been retroactively adjusted to reflect adjustments to the conversion price for each series of convertible preferred shares effected in connection with the reverse stock split.
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, as 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: Name of Main business Ownership (%) Name of investor subsidiary activities December 31, 2023 December 31, 2022 Note The Company Gorilla Science & Information software and data processing services 100% 100% The Company ISSCore Technology, Inc. Information software and data processing services 100% 100% The Company Telmedia Information software and data processing services 100% 100% The Company Gorilla SPAC Partners Co. (Global) Dormant corporation 100% 100% The Company Gorilla Technology UK Limited (Gorilla UK) Information software and data processing services 100% 100% The Company Gorilla Technology Egypt (Gorilla Egypt) Information software and data processing services 100% Not applicable Note 1 Gorilla BVI Gorilla 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. Information software and data processing services 100% 100% Gorilla UK Gorilla Technology (India) Private Limited Information software and data processing services 100% Not applicable Note 2 Gorilla UK Gorilla Distribution Partners Limited (Gorilla Distribution) Software and hardware distribution services 55% Not applicable Note 3 The Company Gorilla Distribution Egypt** Software and hardware distribution services 100%** Not applicable ** ** Incorporated in January 2024, not included 2023 consolidated financial statements. Note 1: Gorilla Egypt was established in March 2023. Note 2: Gorilla India was established in August 2023. Note 3: Gorilla Distribution was established in November 2023. (c) Subsidiaries not included in the year ended December 23, 2023 consolidated financial statements: None, other than Gorilla Distribution Egypt, which was incorporated in January 2024. (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 consolidated 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 consolidated statements of comprehensive income (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 income (loss) are translated at average exchange rates of that period; ● Equity for each statement of changes in equity presented is initially measured and recorded in the functional currency using the exchange rate at issuance and is not subsequently adjusted for changes in exchange rates during period it is outstanding; 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 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 The Group derecognizes a financial asset when the contractual rights to receive the cash flows from the financial asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the financial asset to another entity.
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) － (a) Leases are recognized as a right-of-use asset and a corresponding lease liability at the commencement 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 interest rate implicit in the lease. If such rate cannot be readily determined, the incremental borrowing rate is employed. 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 less any lease payments made at or before the commencement date, less any lease incentive received; and include any initial direct costs incurred by the Group and an estimate of cost to be incurred by the Group in dismantling and removing the underlying asset and restoration. 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 (a) Computer software Computer software is stated at cost and amortized on a straight-line basis over its estimated useful life of 1 to 5 years. (b) Intellectual property rights Intellectual property rights are stated at historical cost and are amortized on a straight-line basis over their estimated useful lives of 10 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, 2023, 2022 and 2021.
Loans	s) Borrowings 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.
Convertible preference share liabilities	u) Convertible preference share liabilities Convertible preference share liabilities issued by the Group contain conversion options (that is, the preference share holders have the right to convert the preference shares into the Group’s ordinary shares, upon request, but not by exchanging a fixed amount of cash for a fixed number of ordinary shares), call options. The Group classifies the preference share liabilities upon issuance a financial liability in accordance with the contract terms. They are accounted for as follows: (a) The embedded call options are not recognized or remeasured separately from the host contracts. (b) The host contracts of preference share liabilities are initially recognized at fair value. Any difference between the initial recognition and the fair value at each reporting date is recognized in profit or loss. (c) When share holders exercise conversion options, the liability component of the preference share liabilities shall be remeasured on the conversion date. The issuance cost of converted common shares is the total book value of the abovementioned liability component and ‘capital surplus’.
Warrant liabilities	v) 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 until the warrants are exercised, redeemed, or expired.
Derecognition of financial liabilities	w) 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	x) Provisions Provisions are recognized when the Company has a present legal or constructive obligation as a result of a past event. It is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the obligation amount. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows when the effect of the time value of money is material. When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognized as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably. (a) Warranties 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. 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.
Employee benefits	y) 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 ● The defined benefit plans were terminated as of December 31, 2023. ● 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. ● Pension cost for the interim period is calculated on a year-to-date basis by using the pension cost rate derived from the actuarial valuation at the end of the prior financial year, adjusted for significant market fluctuations since that time and for significant curtailments, settlements, or other significant one-off events. Also, the related information is disclosed accordingly. (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.
Share-based payment	z) Share-based payment Under the equity-settled share-based payment arrangements, the employee and non-employee services received are measured at the fair value of the equity instruments granted at the grant date, and are recognized as compensation cost or operating expenses 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. Share-based payment 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 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	aa) 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	bb) 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	cc) 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 in relation to system integration service when a customer purchases more than one offering at or near the same time. For system integration service, services and goods promised in the contract are highly inter-dependent on and interrelated with each other and is not separately identifiable from each other in the contract. Therefore, all goods and services in the contract are exclusively accounted for as a single performance obligation. For maintenance service performance obligation, 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 at a point in time 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 and invoiced 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 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) 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. iii) A receivable is recognized when the goods are delivered and invoiced 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 system integration service and maintenance service. 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 hardware and software 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 inter-dependent on and interrelated with each other and is not separately identifiable from each other 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 performance obligation meets the one or more criteria to be recognized over a period of time. 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. Costs that do not depict progress toward satisfaction of the performance obligation are included in contract costs but may not result in revenue being recognized, for example when such costs are attributable to significant unanticipated inefficiencies that were not included in the price of the contract or significant re-work. At times costs may be incurred that are not reflective of the Company’s progress towards satisfaction of the performance obligation which may result in revenue being recognized only to the extent of such costs without any profit, for example uninstalled materials that are (1) not distinct, (2) control is transferred to the customer significantly before integration of the goods into the project, (3) cost of the transferred goods are significant relative to the total estimated costs of satisfying the performance obligation, and (4) the Company is not significantly involved in designing or manufacturing the goods. For projects with revenue recognized under adjusted cost-to-cost method, the cost is adjusted periodically based on actual cost incurred. 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. Contract asset is reclassified to accounts receivable when related invoices are issued. 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	dd) 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.
Critical accounting judgments, estimates and key sources of assumption uncertainty	ee) 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 performance obligation meets the one or more criteria to be recognized over a period of time. 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. For projects with revenue recognized under adjusted cost-to-cost method, the cost is adjusted periodically based on actual cost incurred. 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 the years ended December 31, 2023, 2022 and 2021, the Group recognized service revenue of $64,675,038, $12,285,804 and $15,910,023, respectively. Convertible Preference Shares and Private Warrants Fair value of convertible Preference Shares and Private Warrants without an active market or quoted prices are determined using valuation techniques such as market approach and income approach. The measurement of fair value may adopt observable information or models of similar financial instruments or use assumptions in an appropriate manner if the observable parameters are unavailable in the market. Observable information is the primary source of reference. When valuation models are used for the measurements, calibration are performed to ensure its accountability in reflecting real information and market price. In the fair value measurement, the Company used Black-Scholes Model to estimate the fair value of convertible Preference Shares and Private Warrants, applying several assumptions and inputs the Company deemed reasonable. Any changes in these judgements and estimates will impact the fair value measurement of these financial instruments. Please refer to Note 44 for the financial instruments fair value information.

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, 2023
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	Amendments to IFRS and the new interpretation that are mandatorily effective for the current year New Standards, Interpretations and Amendments Effective date 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 Amendments to IAS 12 ‘International tax reform - pillar two model rules’ May 23, 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
Schedule of 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 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 IAS 7 and IFRS 7, ‘Supplier finance arrangements’ January 1, 2024 Amendments to IAS 21, ‘Lack of exchangeability’ January 1, 2025 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 IASB IFRS 18, “Presentation and disclosure in financial statements” January 1, 2027

Summary of Material Accountin_2

Summary of Material Accounting Policy Information (Tables)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Schedule of Subsidiaries Included in the Consolidated Financial Statements	Subsidiaries included in the consolidated financial statements: Name of Main business Ownership (%) Name of investor subsidiary activities December 31, 2023 December 31, 2022 Note The Company Gorilla Science & Information software and data processing services 100% 100% The Company ISSCore Technology, Inc. Information software and data processing services 100% 100% The Company Telmedia Information software and data processing services 100% 100% The Company Gorilla SPAC Partners Co. (Global) Dormant corporation 100% 100% The Company Gorilla Technology UK Limited (Gorilla UK) Information software and data processing services 100% 100% The Company Gorilla Technology Egypt (Gorilla Egypt) Information software and data processing services 100% Not applicable Note 1 Gorilla BVI Gorilla 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. Information software and data processing services 100% 100% Gorilla UK Gorilla Technology (India) Private Limited Information software and data processing services 100% Not applicable Note 2 Gorilla UK Gorilla Distribution Partners Limited (Gorilla Distribution) Software and hardware distribution services 55% Not applicable Note 3 The Company Gorilla Distribution Egypt** Software and hardware distribution services 100%** Not applicable ** ** Incorporated in January 2024, not included 2023 consolidated financial statements.
Schedule of Estimated Useful Lives of Property, Plant and Equipment	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

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2023
Cash and Cash Equivalents [Abstract]
Schedule of Cash and Cash Equivalents	December 31, December 31, Cash on hand and petty cash $ 7,975 $ 7,957 Checking accounts 44,742 130,362 Demand deposits 4,226,503 22,858,058 Time deposits 42,498,552 6,871,187 46,777,772 29,867,564 Transferred to financial assets at amortized cost (41,470,915 ) (6,871,187 ) $ 5,306,857 $ 22,996,377

Financial Assets at Fair Valu_2

Financial Assets at Fair Value Through Profit or Loss (Tables)	12 Months Ended
	Dec. 31, 2023
The Authorization of the Consolidated Financial Statements [Abstract]
Schedule of Financial Assets at Fair Value Through Profit or Loss	December 31, December 31, Current items: Financial assets mandatorily measured at fair value through profit or loss Investment in a rent-a-captive company $ 995,101 $ 1,073,229

Financial Assets at Amortized_2

Financial Assets at Amortized Cost (Tables)	12 Months Ended
	Dec. 31, 2023
Financial Assets at Amortized Cost [Abstract]
Schedule of Financial Assets at Amortized Cost	Items December 31, December 31, Current items: Time deposits $ 27,827,915 $ 6,871,187 Non-current items: Time deposits $ 13,643,000 $ -
Schedule of Profit or Loss in Relation to Financial Assets at Amortized Cost	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 $ 336,472 $ 31,604 $ 12,810

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2023
Accounts And Non Trade Receivable Abstract
Schedule of Accounts Receivable	December 31, December 31, Accounts receivable $ 14,563,153 $ 15,523,390 Less: Allowance for ECLs / uncollectable accounts (13,114,951 ) (1,481,779 ) $ 1,448,202 $ 14,041,611
Schedule of Analysis of Accounts Receivable is as Follows	The aging analysis of accounts receivable is as follows: December 31, December 31, Not past due $ 3,937,838 $ 11,022,374 Up to 180 days 4,770,297 4,091,598 181 to 365 days 3,100,633 409,418 Over 366 days 2,754,385 - $ 14,563,153 $ 15,523,390

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2023
Inventories [Abstract]
Schedule of Inventories	December 31, 2023 Cost Allowance for Book value Finished goods $ 23,116 $ - $ 23,116 December 31, 2022 Cost Allowance for Book value Finished goods $ 68,629 $ - $ 68,629
Schedule of Cost of Inventories Recognized as Expense	The cost of inventories and services recognized as expense for the year: Year ended Year ended Year ended Cost of goods sold $ 42,126 $ 7,266,283 $ 16,790,457 Cost of services 19,934,023 6,805,619 9,678,205 $ 19,976,149 $ 14,071,902 $ 26,468,662

Prepayments (Tables)

Prepayments (Tables)	12 Months Ended
	Dec. 31, 2023
The Authorization of the Consolidated Financial Statements [Abstract]
Schedule of Prepayments	Items December 31, December 31, Current items: Prepayment for purchases $ 6,359,812 $ - Prepayment for insurance expenses 824,185 1,034,217 Prepayment for transaction costs 104,076 - Prepaid rent 90,200 - Prepayment for professional services expenses 51,205 227,000 Others 15,717 5,225 $ 7,445,195 $ 1,266,442 Non-current items: Prepayment for insurance expenses $ 426,588 $ 537,684 Others 24,992 75,298 $ 451,580 $ 612,982

Other Receivables (Tables)

Other Receivables (Tables)	12 Months Ended
	Dec. 31, 2023
Other receivables [Abstract]
Schedule of Other receivables	December 31, December 31, Other receivables from a related party (Note) $ 521,852 $ 521,852 Others 107,228 126,765 629,080 648,617 Less: Allowance for ECLs / uncollectable accounts (521,852 ) - $ 107,228 $ 648,617 Note: Information relating to this transaction is provided in Note 38 (d).

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Land Buildings and Transportation Office Other Total At January 1, 2023 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 2023 January 1 $ 12,718,015 $ 2,400,646 $ 5,697 $ 842,350 $ 165,859 $ 16,132,567 Additions - 10,600 - 108,851 118,113 237,564 Disposals - - (2,408 ) (3,808 ) - (6,216 ) Depreciation expenses - (76,102 ) (3,248 ) (263,500 ) (164,176 ) (507,026 ) Reclassification - - - (1,649 ) - (1,649 ) Net exchange differences 19,287 2,657 (41 ) (964 ) 2,786 23,725 December 31 $ 12,737,302 $ 2,337,801 $ - $ 681,280 $ 122,582 $ 15,878,965 At December 31, 2023 Cost $ 12,737,302 $ 3,261,934 $ 21,773 $ 1,700,073 $ 11,744,573 $ 29,465,655 Accumulated depreciation - (924,133 ) (21,773 ) (1,018,793 ) (11,621,991 ) (13,586,690 ) $ 12,737,302 $ 2,337,801 $ - $ 681,280 $ 122,582 $ 15,878,965 Land Buildings and Transportation Office Other 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 Note 1: Information relating to property, plant and equipment that were pledged to others as collaterals is provided in Note 39. 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 38.

Leasing Arrangements_Lessee (Ta

Leasing Arrangements－Lessee (Tables)	12 Months Ended
	Dec. 31, 2023
Leasing arrangements lessee [Abstract]
Schedule of right-of-use assets and the depreciation charge	The carrying amount of right-of-use assets and the amortization charge are as follows: Carrying amount December 31, December 31, Buildings (Office and warehouse) $ 47,992 $ 4,925 Transportation equipment (Business vehicles) 5,044 11,750 $ 53,036 $ 16,675 Depreciation charge Year ended Year ended Year ended Buildings (Office and warehouse) $ 9,314 $ 12,774 $ 14,394 Transportation equipment (Business vehicles) 6,623 27,640 20,044 $ 15,937 $ 40,414 $ 34,438
Schedule of information on profit and loss accounts relating to lease contracts	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 $ 346 $ 1,219 $ 1,196 Expense on short-term lease contracts 171,999 13,602 2,142 Expense on leases of low-value assets 6,661 19,227 4,872 Loss on lease modification - 48,448 -

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Intangible Assets [Abstract]
Schedule of Intangible Assets		Year ended December 31, 2023 Computer software Intellectual property rights Total January 1 Cost $ 2,403,406 $ - $ 2,403,406 Accumulated amortization (2,347,064 ) - (2,347,064 ) $ 56,342 $ - $ 56,342 At January 1 $ 56,342 $ - $ 56,342 Additions－acquired separately 538,446 6,000,000 6,538,446 Amortization expenses (176,031 ) (550,000 ) (726,031 ) Net exchange differences 755 - 755 At December 31 $ 419,512 $ 5,450,000 $ 5,869,512 December 31 Cost $ 555,562 $ 6,000,000 $ 6,555,562 Accumulated amortization (136,050 ) (550,000 ) (686,050 ) $ 419,512 $ 5,450,000 $ 5,869,512 Year ended December 31, Computer software January 1 Cost $ 18,144,910 Accumulated amortization (14,725,441 ) $ 3,419,469 At January 1 $ 3,419,469 Additions－acquired separately 73,093 Amortization expenses (1,687,618 ) Disposals (Note 2) (1,645,166 ) Net exchange differences (103,436 ) At December 31 $ 56,342 December 31 Cost $ 2,403,406 Accumulated amortization (2,347,064 ) $ 56,342 Note 1: 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 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 contingent payment through issuance of the Company’s shares is a share-based payment and recognized in ‘capital surplus’. As the contingency was not met, no share payment would be made. 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 has not been paid as of December 31, 2023. See Note 41 for more details. Note 2: 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 38.
Schedule of Amortization on Intangible Assets	Year ended Year ended Year ended Selling and marketing expenses $ 5,131 $ 425,720 $ 574,913 General and administrative expenses 152,925 22,914 23,144 Research and development expenses 567,975 1,238,984 1,762,952 $ 726,031 $ 1,687,618 $ 2,361,009

Other Non-Current Assets (Table

Other Non-Current Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Other Non-Current Assets [Abstract]
Schedule of Other Non-Current Assets	December 31, December 31, Prepaid Pension $ 460,732 $ 381,452 Guarantee deposits 506,316 221,002 Others 66,952 56,617 $ 1,034,000 $ 659,071

Short-Term Borrowings (Tables)

Short-Term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Short-Term Borrowings [Abstract]
Schedule of Short-Term Borrowings	Type of borrowings December 31, Interest Bank collaterialized borrowings $ 13,449,110 2.61%-2.7% Loan from shareholders 3,000,000 Note $ 16,449,110 Type of borrowings December 31, Interest Bank collaterialized borrowings $ 12,492,935 1.84%～3.11% Loan from shareholders 1,000,000 Note $ 13,492,935
Schedule of Short Term and Long Term Borrowing	As of December 31, 2023 Facility Credit Outstanding Undrawn Interest Guarantor Lender Period Facility Type Amount Amount Rate (Note 1) Collateral Lender A 12.2023-11.2024 $ 4,190,650 LC loan $ 298,762 2.68 % None Time deposit $2,000,000, Land, Buildings and Structures Short-Term Bank loan 652,241 2.68 % None Same as above Letter of guarantee 1,458,108 1,398,011 - None Same as above Lender A 12.2023-11.2024 3,913,447 LC loan 195,206 2.68 % None Time deposit $2,000,000, Land, Buildings and Structures Short-Term Bank loan 2,229,034 2.68 % None Same as above Letter of guarantee 1,432,379 56,828 - None Same as above Lender A 01.2022-01.2025 189,019 Letter of guarantee 188,823 - None None Lender A 09.2020~09.2025 978,362 Long-Term Bank loan 428,033 2.85 % Koh Sih-Ping 80% guaranteed by Taiwan SMEG Lender A 03.2016-03.2031 3,098,146 Long-Term Bank loan 3,029,959 2.92 % None Land, Buildings and Structures Lender A 03.2016-03.2031 1,630,603 Long-Term Bank loan 1,594,716 2.92 % None Land, Buildings and Structures Lender A 03.2016-03.2026 326,121 Long-Term Bank loan 256,157 2.92 % None None Lender B 04.2023-04.2024 4,891,809 Short-Term Bank loan 2,021,948 2,869,861 2.61 % None Time deposit $2,300,000 Lender C 05.2023-05.2024 6,196,291 Short-Term Bank loan 6,000,620 2.70 % None Time deposit $500,000, Land, Buildings and Structures Lender C LG 41,564 154,107 - None Same as above Lender C 05.2019-03.2026 5,870,171 Long-Term Bank loan 1,891,735 2.39 % None Time deposit $500,000, Land, Buildings and Structures Lender C 12.2023-06.2024 2,282,844 Short-Term Bank loan 2,051,299 2.65 % None Time deposit $1,000,000 Lender C Letter of guarantee 185,019 - None Same as above Lender C 06.2023-08.2028 1,766,921 Long-Term Bank loan 1,439,712 2.40 % None Time deposit $500,000, Land, Buildings and Structures As of December 31, 2022 Facility Credit Outstanding Undrawn Interest Guarantor Lender 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% guaranteed 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% guaranteed 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% guaranteed by Taiwan SMEG Lender D 01.2022-01.2023 976,880 Credit Loan - 973,347 - Koh Sih-Ping 65% guaranteed by Taiwan SMEG Letter of guarantee 3,533 - - Koh Sih-Ping Same as above Note 1: Koh Sih-Ping retired as the Director and CEO of the Company on September 9, 2022. After his departure from the Company, Koh Sih-Ping is still the guarantor for several outstanding loans.

Other Payables (Tables)

Other Payables (Tables)	12 Months Ended
	Dec. 31, 2023
Other Payables [Abstract]
Schedule of other payables	December 31, December 31, Payables on intangible assets $ 3,020,475 $ - Professional fee payable 1,037,187 1,141,582 Salaries and bonuses payable 689,331 1,466,631 Pension payable 83,738 99,921 Payables on machinery and equipment 19,724 79,517 Output tax payable 161,685 469,800 Others 1,068,423 363,547 $ 6,080,563 $ 3,620,998

Long-Term Borrowings (Tables)

Long-Term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Long-Term Borrowings [Abstract]
Schedule of Long-Term Borrowings	Type of borrowings Interest rate December 31, Bank borrowings Collaterialized borrowings 2.39 % 1,891,735 Collaterialized borrowings 2.40 % 1,439,711 Collaterialized borrowings 2.85 % 428,033 Uncollaterialized borrowings 2.92 % 256,157 Collaterialized borrowings 2.92 % 3,029,959 Collaterialized borrowings 2.92 % 1,594,716 8,640,311 Less: Current portion (1,817,873 ) 6,822,438 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

Pensions (Tables)

Pensions (Tables)	12 Months Ended
	Dec. 31, 2023
Pensions [Abstract]
Schedule of Balance Sheet	The amounts recognized in the balance sheet are as follows: December 31, December 31, Present value of defined benefit obligation $ - $ 101,505 Fair value of plan assets (460,732 ) (482,957 ) Net defined benefit asset $ (460,732 ) $ (381,452 )
Schedule of Movements in Net Defined Benefit Assets	Movements in net defined benefit assets are as follows. Year ended December 31, 2023 Present value of Fair value of Net defined Balance at January 1 $ 101,505 $ (482,957 ) $ (381,452 ) Current service cost 17,257 - 17,257 Interest expense (income) 1,504 (7,154 ) (5,650 ) Net exchange differences (1,151 ) (279 ) (1,430 ) 119,115 (490,390 ) (371,275 ) Remeasurements: Return on plan asset $ - ($ 1,045 ) ($ 1,045 ) Experience adjustment (88,412 ) - (88,412 ) (88,412 ) (1,045 ) (89,457 ) Paid pension (30,703 ) 30,703 - At December 31 $ - $ (460,732 ) $ (460,732 ) Year ended December 31, 2022 Present value of Fair value of Net defined 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 ) Remeasuments: 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 )
Schedule of Principal Actuarial Assumptions	The principal actuarial assumptions used were as follows: Year ended Year ended Discount rate 1.09 % 1.48 % Future Salary increases 0.00 % 5.00 %
Schedule of Present Value of Defined Benefit Obligation	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, 2023 Effect on present value of defined benefit obligation $ - $ - $ - $ - December 31, 2022 Effect on present value of defined benefit obligation $ (8,597 ) $ 9,541 $ 9,150 $ (8,369 )

Share-Based Payment (Tables)

Share-Based Payment (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment [Abstract]
Schedule of Share-Based Payment	For the years ended December 31, 2023 and 2022, the Company’s share-based payment transactions were as follow: Quantity granted (Units) Contract Vesting Type of arrangement Grant date (Note 1) period conditions Employee share options 2017.1.1 10,630 5 years Note 2 Employee share options 2018.1.1 3,400 5 years Note 2 Employee share options 2019.1.1 18,600 5 years Note 2 Employee share options 2021.10.5 20,741 5 years Note 3 Employee share options 2021.10.5 11,352 5 years Note 2 Employee share options 2022.2.23 27,468 5 years Note 2 Note 1: On the Closing Date, with capital recapitalization as provided in Note 24, each outstanding share option was converted with the conversion ratio approximately of 4.82 share options. Shares outstanding for the periods have been restated for the 10-to-1 reverse stock split effective April 15, 2024. Quantity granted (Ordinary shares) Contract Vesting Type of arrangement Grant date (Note 1) period conditions Obtain professional service through share-based payment 2022.12 5,388 Upon completion of services Upon completion of services Note 1: Shares outstanding for the years have been restated for the 10-to-1 reverse stock split effective April 15, 2024.
Schedule of Employee Share Options Granting Period and Exercise Conditions	Employee share options granting period and exercise conditions are as follows: Accumulated exercisable Vesting period share options After 1 year 25 % After 2 years 50 % After 3 years 75 % After 4 years 100 % Accumulated exercisable Vesting period share options 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	Details of the share-based payment arrangements are as follows: 2023 (Note 2) 2022 (Note 2) No. of Weighted No. of Weighted options price options price Options outstanding at January 1 255,164 $ 11.66 40,445 $ 56.20 Options granted - - 27,468 56.20 Options expired (123,395 ) 11.66 - - Options cancelled (79,890 ) 11.66 - - Options forfeited - - (64,694 ) 12.98 Capital recapitalization (Note 1) - - 251,945 11.66 Options outstanding at December 31 51,879 $ 11.66 255,164 $ 11.66 Options exercisable at December 31 41,879 $ 11.66 108,506 $ 11.66 Note 1: 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 24 for more information on the capital recapitalization. Note 2: Shares outstanding for the years have been restated for the 10-to-1 reverse stock split effective April 15, 2024.
Schedule of Fair Value of Share Options Granted on Grant Date	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 price 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%~ 4.5 Years - 1.05 % $ 5.73 Employee share options 2018.1.1 $ 0.0001 $ 5.62 34.14%~ 4.5 Years - 0.96 % $ 6.13 Employee share options 2019.1.1 $ 0.0001 $ 5.62 33.35%~ 4.5 Years - 1.01 % $ 6.86 Employee share options 2021.10.5 $ 0.0001 $ 5.62 47.34%~ 3.5 Years - 1.01 % $ 6.91 Employee share options 2021.10.5 $ 0.0001 $ 5.62 45.32%~ 4.5 Years - 1.01 % $ 6.91 Employee share options 2022.2.23 $ 0.0001 $ 5.62 31.49%~ 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 (or $11.66 reflective of the 10-to-1 reverse stock split effective April 15, 2024) with the conversion ratio approximately of 4.82 on the Closing Date due to capital recapitalization. Refer to Note 24 for more information on the capital recapitalization.
Schedule of Share-Based Payment Expenses	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 price (Note 2) Fair value of first year Fair value of second year Fair value of third year Fair value of fourth year 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	Expenses incurred on share-based payment transactions for employees are shown below: Year ended Year ended Year ended Expense recorded $ 203,676 $ 346,122 $ 375,941

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2023
Pensions [Abstract]
Schedule of provisions	Year ended Year ended Warranties Warranties At January 1 $ 149,526 $ 258,320 Additional provisions 113,888 56,050 Used during the year (32,366 ) (46,592 ) Reversal of unused amounts (98,558 ) (95,297 ) Exchange differences (33 ) (22,955 ) At December 31 $ 132,457 $ 149,526
Schedule of analysis of total provisions	Analysis of total provisions: December 31, December 31, Warranties Warranties Current $ 68,510 $ 88,469 Non-current $ 63,947 $ 61,057

Warrant Liabilities (Tables)

Warrant Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Warrant Liabilities [Abstract]
Schedule of Warrant Liabilities	Public Warrants No. of units (Note 2) Amount At January 1, 2023 996,297 $ 2,042,410 Warrants granted Warrants exercised (38,025 ) (77,951 ) Change in fair value - (1,676,977 ) At December 31, 2023 958,272 $ 287,482 Year ended Private Warrants No. of units (Note 2) Amount At January 1, 2023 - $ - Public warrants granted 2,000,000 9,222,288 Warrants exercised - - Change in fair value - (3,288,288 ) At December 31, 2023 $ 2,000,000 $ 5,934,000 Year ended Public Warrants No. of units (Note 2) Amount Transfer from capital reorganization ( Note 1) 1,002,508 $ 2,495,243 Warrants exercised (6,211 ) (15,514 ) Change in fair value - (437,319 ) At December 31, 2022 996,297 $ 2,042,410 Note 1: Information relating to capital reorganization is provided in Note 24. Note 2: The units outstanding for the years have been restated for the 10-to-1 reverse stock split effective April 15, 2024.

Convertible Preference Share _2

Convertible Preference Share Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Convertible Preference Share Liabilities Disclosure Abstract
Schedule of Convertible Preference Share Liabilities	Year ended No. of units Amount At January 1, 2023 - $ - Convertible preference share liabilities issued 25,000 14,067,712 Convertible preference share liabilities exercised (7,000 ) (5,214,962 ) Change in fair value - (1,085,512 ) At December 31, 2023 18,000 $ 7,767,238

Share Capital (Tables)

Share Capital (Tables)	12 Months Ended
	Dec. 31, 2023
Share Capital [Abstract]
Schedule of Authorized and Issued Preference Shares	The Company’s authorized and issued preference shares are as follow: Series A Series B Number of Amount Number of 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 - $ - - $ - Series C Series D Number of Amount Number of 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 - $ - - $ -
Schedule of Movements in the Number of the Company’s Ordinary Shares Outstanding	Movements in the number of the Company’s ordinary shares outstanding are as follows: 2023 2022 At January 1 6,854,284 619,110 Employee share options exercised - 600 Cancellation of ordinary shares - (600 ) Conversion of preference shares to ordinary shares - 662,741 Capital recapitalization - 4,898,424 Capital reorganization - 949,288 Warrant exercised 38,025 6,211 Convertible preference share liabilities exercised 560,000 - Restricted share units issuance (Note 2) 100,090 - Additional paid in capital 12,700 - Treasury shares purchased - (281,490 ) At December 31 7,565,099 6,854,284

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2023
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 -Security Convergence - 283,755 3,630 Non-Government -Video IoT - 1,049,628 3,816,489 -Security Convergence 62,363 4,188,370 1,054,116 Software sales Government -Video IoT - 109,322 - -Security Convergence - 138,421 70,413 Non-Government -Video IoT 87,306 1,715,532 16,063,123 -Security Convergence - 2,623,567 5,319,077 Service revenue Government -Video IoT 2,266,495 4,323,111 7,842,465 -Security Convergence 61,375,512 5,330,279 5,356,881 Non-Government -Video IoT 551,519 2,486,385 2,459,435 -Security Convergence 351,796 146,029 251,242 $ 64,694,991 $ 22,408,808 $ 42,242,863
Schedule of Revenue from the Transfer of Goods and Services	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 and MENA region: Year ended December 31, 2023 Hardware Software Service Total Total revenue streams $ 101,702 $ 173,123 $ 76,157,234 $ 76,432,059 Inter-revenue streams (39,339 ) (85,817 ) (11,611,912 ) (11,737,068 ) Revenue from external customer contracts $ 62,363 $ 87,306 $ 64,545,322 $ 64,694,991 Timing of revenue recognition At a point in time $ 62,363 $ 87,306 $ - $ 149,669 Over time - - 64,545,322 64,545,322 $ 62,363 $ 87,306 $ 64,545,322 $ 64,694,991 Year ended December 31, 2022 Hardware Software Service Total Total revenue streams $ 5,690,577 $ 4,586,842 $ 13,107,708 $ 23,385,127 Inter-revenue streams (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 revenue streams $ 5,236,331 $ 22,654,095 $ 15,933,436 $ 43,823,862 Inter-revenue streams (356,104 ) (1,201,482 ) (23,413 ) (1,580,999 ) Revenue from external customer contracts $ 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
Schedule of Revenue-Related 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 $ 34,213,379 $ 725,441 Contract liabilities: Contract liabilities relating to service contracts $ 107,603 $ 58,475
Schedule of Revenue Recognized that was Included in the Contract Liability Balance	Revenue recognized that was included in the contract liability balance at the beginning of the year: Year ended Year ended Revenue recognized that was included in the contract liability balance at the beginning of the year Service revenue $ 58,475 $ 20,194

Other Income (Tables)

Other Income (Tables)	12 Months Ended
	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) $ 263,237 $ 960,564 $ - Rent income 16,892 20,934 24,026 Indemnity income - - 19,793 Others 3,426 2,434 - $ 283,555 $ 983,932 $ 43,819 Note: During the year ended December 31, 2023 and 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 $263,237 and $960,564, respectively.

Other Gains (Losses) - Net (Tab

Other Gains (Losses) - Net (Tables)	12 Months Ended
	Dec. 31, 2023
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) $ 78,178 $ 1,079,191 $ (105,098 ) Gains on financial assets and liabilities at fair value through profit or loss 5,972,649 405,008 - Loss on disposal of subsidiaries - (69,335 ) - (Loss) gain on disposal of property, plant and equipment (94 ) (70,698 ) 459 Loss on lease modification - (48,488 ) - Other losses (17,914 ) (72,793 ) (22,386 ) $ 6,032,819 $ 1,222,885 $ (127,025 )

Interest Income (Tables)

Interest Income (Tables)	12 Months Ended
	Dec. 31, 2023
The Authorization of the Consolidated Financial Statements [Abstract]
Schedule of Interest Income	Year ended Year ended Year ended December 31, December 31, December 31, Interest income from bank deposits $ 433,848 $ 204,081 $ 25,059 Interest income from financial assets measured at amortized cost 336,472 31,604 12,810 Others 90 227 - $ 770,410 $ 235,912 $ 37,869

Finance Costs (Tables)

Finance Costs (Tables)	12 Months Ended
	Dec. 31, 2023
The Authorization of the Consolidated Financial Statements [Abstract]
Schedule of Finance Costs	Year ended Year ended Year ended December 31, December 31, December 31, Interest expense: Bank borrowings $ 564,250 $ 556,041 $ 543,098 Loan from shareholders 253,469 278,013 122,055 Lease liabilities 346 1,219 1,196 $ 818,065 $ 835,273 $ 666,349

Expenses by Nature (Tables)

Expenses by Nature (Tables)	12 Months Ended
	Dec. 31, 2023
Expenses by Nature [Abstract]
Schedule of Expenses by Nature	Year ended Year ended Year ended December 31, December 31, December 31, Employee benefit expense $ 14,136,901 $ 12,195,089 $ 11,929,425 Outsourcing charges 9,693,009 6,401,995 9,261,580 Professional services expenses 7,352,785 5,229,184 1,171,977 Change in inventory of finished goods 5,337,118 7,266,283 16,790,457 Expected credit loss 12,153,098 - 404,210 Insurance expenses 1,548,512 862,649 25,300 Amortization expenses on intangible assets 726,031 1,687,618 2,361,009 Depreciation expenses on property, plant and equipment 507,026 5,897,753 6,351,561 Depreciation expenses on right-of-use asset 15,937 40,414 34,438 Share listing expenses - 70,104,989 - Others 2,481,689 1,437,146 1,987,959 $ 53,952,106 $ 111,123,120 $ 50,317,916
Schedule of Fair Value of Equity Consideration	Year ended December 31, Fair value of equity consideration issued by the Company Market value of 9,492,875 ordinary shares ($10.6 per share) (or 949,288 ordinary shares at $106.00 per share reflective of the 10-to-1 reverse stock split effective April 15, 2024) $ 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
	Dec. 31, 2023
Employee Benefit Expense [Abstract]
Schedule Employee Benefit Expense	Year ended December 31, 2023 Cost of revenue Operating expenses Total Wages and salaries $ 4,106,694 $ 8,314,759 $ 12,421,453 Labor and health insurance fees 84,518 848,795 933,313 Pension 54,565 315,998 370,563 Share option expenses - 203,676 203,676 Other personnel expenses 3,243 204,653 207,896 $ 4,249,020 $ 9,887,881 $ 14,136,901 Year ended December 31, 2022 Cost of revenue Operating expenses Total Wages and salaries $ 202,983 $ 10,139,209 $ 10,342,192 Labor 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 Labor 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

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax [Member]
Schedule of Income Tax Expense (Benefit)	Year ended Year ended Year ended Current tax: Current tax on profits for the year $ 4,529,365 $ 2,174 $ 1,167 Prior year income tax overestimation - (1,829 ) - Total current tax 4,529,365 345 1,167 Deferred tax: Origination and reversal of temporary differences (1,013,375 ) 430,023 (239,612 ) Income tax expense (benefit) $ 3,515,990 $ 430,368 $ (238,445 )
Schedule of Reconciliation between Income Tax Expense (Benefit) and Accounting Loss	Reconciliation between income tax expense (benefit) and profit (loss) before income tax: Year ended Year ended Year ended Tax calculated based on gain (loss) before tax and statutory tax rate (Note) $ 4,286,824 $ (2,267,658 ) $ (1,398,565 ) Prior year income tax overestimation - (1,829 ) - Effects from items disallowed by tax regulation 913,745 85,387 108,574 Utilization of previously unrecognized tax losses (3,017,084 ) - - Temporary differences not recognized 1,308,011 - - Taxable loss not recognized as deferred tax assets 24,494 2,614,468 1,051,546 Income tax expense (benefit) $ 3,515,990 $ 430,368 $ (238,445 ) Note: The basis for computing the applicable tax rate are the rates applicable in the respective countries where the Group entities operate.
Schedule of Deferred Tax Assets or Liabilities as a result of Temporary differences and Loss Carryforwards	Amounts of deferred tax assets or liabilities as a result of temporary differences and loss carryforwards are as follows: 2023 January 1 Recognized in Translation December 31 Temporary differences: Deferred tax assets: Provisions $ 29,905 $ 876,300 $ 13,428 $ 919,633 Unrealized exchange loss - 49,807 761 50,568 29,905 926,107 14,189 970,201 Deferred tax liabilities: Prepayment of pension (62,036 ) 2,288 (59 ) (59,807 ) Unrealized exchange gain (86,147 ) 84,980 1,167 - (148,183 ) 87,268 1,108 (59,807 ) $ (118,278 ) $ 1,013,375 $ 15,297 $ 910,394 2022 January 1 Recognized in Translation 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 )
Schedule of Expiration Dates of Unused Tax Losses and Amounts of Unrecognized Deferred Tax Assets	Expiration dates of unused tax losses and amounts of unrecognized deferred tax assets are as follows: December 31, 2023 Year incurred Amount filed/ Unused amount Unrecognized Expiry year 2016 $ 335,863 $ 335,863 $ 335,863 2026 2018 265,902 265,902 265,902 2028 2020 1,391,266 1,391,266 1,391,266 2030 2021 462,800 462,800 462,800 2031 2022 2,382,650 2,382,650 2,382,650 2032 2023 151,691 151,691 151,691 2033 $ 4,990,172 $ 4,990,172 $ 4,990,172 December 31, 2022 Year incurred Amount filed/ 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

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of Earnings Per Share [Abstract]
Schedule of Earnings (Loss) Per Share	Year ended December 31, 2023 Weighted average number of ordinary Amount after tax shares outstanding (Note 1) Earnings Basic earnings per share Profit attributable to the parent $ 13,495,614 7,038,173 $ 1.92 Diluted earnings per share Assumed conversion of all dilutive potential ordinary shares -Employee share options - 93,664 -Convertible preference shares (1,085,512 ) 412,685 -Restricted share units - 13,957 Profit attributable to ordinary shareholders of the parent plus assumed conversion of all dilutive potential ordinary shares $ 12,410,102 7,558,479 $ 1.64 Year ended December 31, 2022 Weighted average number of ordinary Amount after tax shares outstanding (Note 1) Loss per Basic/diluted loss per share Basic/diluted loss per share Loss attributable to the parent (Note 2) $ (87,537,224 ) 4,908,558 $ (17.83 ) Year ended December 31, 2021 Amount after tax Weighted average Loss per Basic/diluted loss per share Basic/diluted loss per share Loss attributable to the parent (Note 2) $ (8,548,294 ) 2,968,508 $ (2.88 ) 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 (or 6,500,000 reflective of 10-to-1 reverse stock split effective April 15, 2024) 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 24 for more information on the capital recapitalization. Shares outstanding for the years have been restated for the 10-for-1 reverse stock split effective April 15, 2024. 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 the years ended December 31, 2022 and 2021 and convertible preference shares were excluded in the computation of diluted loss per share for the year ended December 31, 2021 since it was anti-dilutive. The number of shares that were excluded from the loss per share calculation above for the years ended December 31, 2022 and December 31, 2021 that could be dilutive in the future was 12,514,617 and 33,903,228 shares, respectively (or 1,251,462 and 3,390,323 shares, respectively, reflective of 10-to-1 reverse stock split effective April 15, 2024).

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2023
Supplemental Cash Flow Information [Abstract]
Schedule of Investing Activities with Partial Cash Payments	Investing activities with partial cash payments: Year ended Year ended Year ended Purchase of property, plant and equipment $ 237,564 $ 2,886,753 $ 7,495,838 Add: Opening balance of payable on equipment 79,517 128,013 128,446 Less: Ending balance of payable on equipment (19,724 ) (79,517 ) (128,013 ) Cash paid during the year $ 297,357 $ 2,935,249 $ 7,496,271
Schedule of Purchase of Property, Plant and Equipment	Year ended Year ended Year ended Acquisition of intangible assets $ 6,538,446 $ 73,093 $ 1,626,065 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 (3,020,475 ) - (727,060 ) Cash paid during the year $ 3,517,971 $ 73,093 $ 899,005

Changes in Liabilities from F_2

Changes in Liabilities from Financing Activities (Tables)	12 Months Ended
	Dec. 31, 2023
Changes in Liabilities from Financing Activities [Abstract]
Schedule of Changes in Liabilities from Financing Activities	Short-term Long-term Lease Liabilities At January 1, 2023 $ 13,492,935 $ 10,360,684 $ 16,981 $ 23,870,600 Changes in cash flow from financing activities 2,845,059 (1,631,896 ) (16,344 ) 1,196,819 Changes in other non-cash items 78,073 (78,073 ) 52,701 52,701 Impact of changes in foreign exchange rate 33,043 (10,404 ) - 22,639 At December 31, 2023 $ 16,449,110 $ 8,640,311 $ 53,338 $ 25,142,759 Short-term borrowings Long-term borrowings (including current portion) Lease liabilities Liabilities 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 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

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Related party transactions [Abstract]
Schedule of Names of Related Parties and Relationship	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 Shareholder of the Company
Schedule of Interest Expense	The Company’s interest expense and interest payable related to the loan from related parties are as below: Year ended Year ended Year ended Interest expense $ 253,469 $ 246,763 $ 96,987
Schedule of Interest Payable	December 31, December 31, Interest payable $ 247,304 $ -
Schedule of Key Management Compensation	Key management compensation Year ended Year ended Year ended Salaries and other short-term employee benefits $ 3,044,064 $ 1,218,826 $ 769,956 Post-employment benefits 3,283 815 14,814 Share option expenses - - 62,974 $ 3,047,347 $ 1,219,641 $ 847,744

Pledged Assets (Tables)

Pledged Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Pledged Assets [Abstract]
Schedule of group’s Assets Pledged as Collateral	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’) $ 41,470,915 $ 6,871,187 Performance guarantee, deposit letter of credit and short-term borrowings Land 12,737,302 12,718,015 Long-term and short-term borrowings Buildings and structures 2,337,801 2,400,646 Long-term and short-term borrowings $ 56,546,018 $ 21,989,848

Capital Management (Tables)

Capital Management (Tables)	12 Months Ended
	Dec. 31, 2023
Capital Management [Abstract]
Schedule of Gearing Ratios	The gearing ratios at December 31, 2023 and 2022 were as follows: December 31, December 31, Total borrowings $ 25,089,421 $ 23,853,619 Less: Cash and cash equivalents (5,306,857 ) (22,996,377 ) Net debt 19,782,564 857,242 Total equity 54,151,733 28,543,183 Total capital $ 73,934,297 $ 29,400,425 Gearing ratio 27 % 3 %

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Financial Instruments [Abstract]
Schedule of Financial Instruments by Category	a)Financial instruments by category December 31, December 31, Financial assets Financial assets at fair value through profit or loss $ 995,101 $ 1,073,229 Financial assets at amortized cost (Note) 48,839,518 44,778,794 $ 49,834,619 $ 45,852,023 December 31, December 31, Financial liabilities Financial liabilities at amortized cost (Note) $ 42,216,345 $ 34,149,747 Warrant liabilities 6,221,482 2,042,410 Convertible preference share liabilities 7,767,238 - $ 56,205,065 $ 36,192,157
Schedule of Assets and Liabilities Denominated in Foreign Currencies	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, 2023 Foreign currency Exchange Book value (Foreign currency: functional currency) Financial assets Monetary items NTD:USD $ 516,510 0.033 $ 16,844,446 EGP:USD 600,433 0.055 33,285,236 Financial liabilities Monetary items NTD:USD 614,748 0.033 20,048,202 EGP:USD 432,966 0.033 14,158,000 GBP:USD 12,619 1.270 16,025,800 December 31, 2022 Foreign currency amount Exchange Book value (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
Schedule of Foreign Currency Market Risk Arising from Significant Foreign Exchange Variation	Analysis of foreign currency market risk arising from significant foreign exchange variation: Year ended December 31, 2023 Sensitivity analysis Degree of Effect on profit or loss (Foreign currency: functional currency) Financial assets Monetary items NTD:USD 1 % $ 168,444 EGP:USD 1 % 332,852 Financial liabilities Monetary items NTD:USD 1 % 200,482 EGP:USD 1 % 141,580 GBP:USD 1 % 160,258 Year ended December 31, 2022 Sensitivity analysis Degree of Effect on profit or loss (USD) (Foreign currency: functional currency) Financial assets Monetary items NTD:USD 1 % $ 183,367 Financial liabilities Monetary items NTD:USD 1 % $ 14,479
Schedule of Provision Matrix	The Group used the forecastability to adjust historical and timely information to assess the default possibility of accounts receivable. On December 31, 2023 and 2022, the provision matrix are as follows: Not past Up to 180 Up to 365 Over 366 Total At December 31, 2023 Expected loss rate 0.03%~100 % 0.15%-100 % 1.4%~100 % 100 % Total book value $ 3,937,838 $ 4,770,297 $ 3,100,633 $ 2,754,385 $ 14,563,153 Loss allowance 2,489,636 4,770,297 3,100,633 2,754,385 13,114,951 Not past Up to 180 Up to 365 Over 366 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
Schedule of ECLs for Contract Assets, Accounts and Other Receivable	2023 Accounts Other At January 1 $ 1,481,779 $ - Provision for ECLs 11,633,172 521,852 At December 31 $ 13,114,951 $ 521,852 2022 Accounts At January 1 $ 1,486,291 Effect of foreign exchange (4,512 ) At December 31 $ 1,481,779
Schedule of Non-Derivative Financial Liabilities	December 31, 2023 Less than 1 year Over Lease liabilities $ 30,327 $ 24,241 Long-term borrowings (including current portion) 2,052,026 7,867,224 December 31, 2022 Less than 1 year Over Lease liabilities $ 17,183 $ - Long-term borrowings (including current portion) 2,365,972 9,461,319

Fair Value Information (Tables)

Fair Value Information (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Information [Abstract]
Schedule of the Related Information of Natures of the Assets and Liabilities	The related information of natures of the assets and liabilities is as follows: December 31, 2023 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 $ - $ - $ 995,101 $ 995,101 Liabilities Recurring fair value measurements Financial liabilities at fair value through profit or loss Warrant liabilities $ 287,482 $ - $ 5,934,000 $ 6,221,482 Convertible preference share liabilities - - 7,767,238 7,767,238 $ 287,482 $ - $ 13,701,238 $ 13,988,720 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	The following table represents the changes in Level 3 instrument for the year ended December 31, 2023 and 2022: 2023 2022 Financial assets at fair value through profit or loss At January 1 $ 1,073,229 $ - Acquired in the year - 1,105,540 Losses recognized in profit or loss (78,128 ) (32,311 ) At December 31 $ 995,101 $ 1,073,229 2023 2022 Private warrant liabilities at fair value At January 1 $ - $ - Granted in the year 9,222,288 - Losses recognized in profit or loss (3,288,288 ) - At December 31 $ 5,934,000 $ - 2023 2022 Convertible preference share liabilities at fair value At January 1 $ - $ - Granted in the year 14,067,712 - Exercised in the year (5,214,962 ) Losses recognized in profit or loss (1,085,512 ) - At December 31 $ 7,767,238 $ -
Schedule of Qualitative Information of Significant Unobservable Inputs and Sensitivity Analysis	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, 2023 Valuation technique Significant unobservable input Range Relationship of inputs to fair value Investment in a rent-a-captive company $ 995,101 Net asset value Not applicable Not applicable Not applicable Risk free rate 3.90 % The higher the risk free rate, the higher the fair value Warrant liabilities $ 5,934,000 Black-Scholes Model Price volatility 93.45 % No certain positive and negative relationship between stock price volatility and fair value Dividend yield 0.00 % The higher the dividend rate, the lower the fair value Risk free rate 3.90 % The higher the risk free rate, the higher the fair value Convertible preference share liabilities $ 7,767,238 Black-Scholes Model Price volatility 93.23 % No certain positive and negative relationship between stock price volatility and fair value Dividend yield 0.00 % The higher the dividend rate, the lower the fair value Fair value at December 31, 2022 Valuation Significant unobservable input Range (weighted average) 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
	Dec. 31, 2023
Segment Information [Abstract]
Schedule of Chief Operating Decision-Maker for the Reportable Segments	The segment information provided to the chief operating decision-maker for the reportable segments is as follows: Year ended December 31, 2023 Other Adjustment Security Video IoT segment write-off Consolidation Revenue from external customers $ 61,789,671 $ 2,905,320 $ - $ - $ 64,694,991 Inter-segment revenue 11,697,729 39,339 - (11,737,068 ) - Total segment revenue $ 73,487,400 $ 2,944,659 $ - $ (11,737,068 ) $ 64,694,991 Segment gain (loss) before tax $ 28,283,481 $ (3,547,581 ) $ (7,948,575 ) $ 224,277 $ 17,011,602 Segment including : Depreciation $ 476,605 $ 26,637 $ 19,721 $ - $ 522,963 Amortization $ 102,736 $ 4,633 $ 618,662 $ - $ 726,031 Interest income $ (309,605 ) $ (16,394 ) $ (444,411 ) $ - $ (770,410 ) Interest expense $ 529,750 $ 34,553 $ 253,762 $ - $ 818,065 Tax expense $ 3,370,891 $ 142,928 $ 2,171 $ - $ 3,515,990 Segment assets $ 85,334,926 $ 9,137,251 $ 113,310,681 $ (92,349,110 ) $ 115,437,748 Segment liabilities $ 50,490,134 $ 16,486,654 $ 83,970,880 $ (89,661,653 ) $ 61,336,015 Year ended December 31, 2022 Other Adjustment Security Video IoT segment write-off 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 Other Adjustment Security Video IoT segment write-off 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 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	Geographical information for the years ended December 31, 2023, 2022 and 2021 is as follows: Year ended Year ended Year ended Revenue Non-current Revenue Non-current Revenue Non-current Asia -Taiwan $ 64,615,921 $ 15,821,531 $ 14,706,318 $ 16,716,816 $ 37,433,251 $ 33,026,486 -Hong Kong 63,615 3,695,405 7,687,126 704 4,797,685 5,616,651 -Others - 47,964 10,774 - 8,417 2,010 Americas - 895 4,590 1,431 3,510 158 Cayman Islands - 65,578 - 537,684 - - Other regions 15,455 5,874,406 - - - - $ 64,694,991 $ 25,505,779 $ 22,408,808 $ 17,256,635 $ 42,242,863 $ 38,645,305
Schedule of Information of Major Customers	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, 2023 is as follows: Year ended Year ended Year ended Location Revenue Segment Revenue Segment Revenue Segment Customer A Singapore $ - Not applicable $ 5,388,482 Security Convergence $ - Not applicable Customer B Taiwan - Not applicable 3,691,803 Security Convergence - Not applicable Customer C Taiwan 8,129,968 Not applicable - Not applicable 6,592,017 Note 1 Customer D Taiwan - Not applicable - Not applicable 3,696,945 Video IoT Customer E Egypt 52,271,731 Security Convergence - Not applicable - Not applicable Note 1: The Group sells products from both segments, Video IoT and security convergence.

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, 2023
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 Interpretation that are Mandatorily Effective for the Current Year [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 Interpretation that are Mandatorily Effective for the Current Year [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 Interpretation that are Mandatorily Effective for the Current Year [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
Amendments to IAS 12 ‘International tax reform - pillar two model rules’ [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 12 ‘International tax reform - pillar two model rules’
Effective date issued by IASB	May 23, 2023
IFRS 17, ‘Insurance contracts’ [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	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 Interpretation that are Mandatorily Effective for the Current Year [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 Interpretation that are Mandatorily Effective for the Current Year [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

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, 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 IAS 7 and IFRS 7, ‘Supplier finance arrangements’ [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 7 and IFRS 7, ‘Supplier finance arrangements’
Effective date issued by IASB	January 1, 2024
Amendments to IAS 21, ‘Lack of exchangeability’ [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 21, ‘Lack of exchangeability’
Effective date issued by IASB	January 1, 2025
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
IFRS 18, “Presentation and disclosure in financial statements” [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 18, “Presentation and disclosure in financial statements”
Effective date issued by IASB	January 1, 2027

Summary of Material Accountin_3

Summary of Material Accounting Policy Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Summary of Material Accounting Policy Information (Details) [Line Items]
Ordinary shares per share	$ 10.6
Estimated useful life	10 years
Service revenue	$ 64,675,038	$ 12,285,804	$ 15,910,023
Bottom of Range [Member]
Summary of Material Accounting Policy Information (Details) [Line Items]
Estimated useful life	1 year
Top of Range [Member]
Summary of Material Accounting Policy Information (Details) [Line Items]
Estimated useful life	5 years

Summary of Material Accountin_4

Summary of Material Accounting Policy Information (Details) - Schedule of Subsidiaries Included in the Consolidated Financial Statements	12 Months Ended
	Dec. 31, 2023		Dec. 31, 2022
Gorilla Science & Technology Holding, Inc. (Gorilla BVI) [Member]
Schedule of Subsidiaries Included in the Consolidated Financial Statements [Line Items]
Main Business Activities			Information software and data processing services
Percentage of Ownership	100%		100%
ISSCore Technology, Inc.[Member]
Schedule of Subsidiaries Included in the Consolidated Financial Statements [Line Items]
Main Business Activities			Information software and data processing services
Percentage of Ownership	100%		100%
Telmedia Technology Limited (Telmedia) [Member]
Schedule of Subsidiaries Included in the Consolidated Financial Statements [Line Items]
Main Business Activities			Information software and data processing services
Percentage of Ownership	100%		100%
Gorilla SPAC Partners Co. (Global) [Member]
Schedule of Subsidiaries Included in the Consolidated Financial Statements [Line Items]
Main Business Activities			Dormant corporation
Percentage of Ownership	100%		100%
Gorilla Technology UK Limited (Gorilla UK) [Member]
Schedule of Subsidiaries Included in the Consolidated Financial Statements [Line Items]
Main Business Activities			Information software and data processing services
Percentage of Ownership	100%		100%
Gorilla Technology Egypt (Gorilla Egypt) [Member]
Schedule of Subsidiaries Included in the Consolidated Financial Statements [Line Items]
Main Business Activities			Information software and data processing services
Percentage of Ownership	100%
Gorilla Technology Inc. (Gorilla Taiwan) [Member]
Schedule of Subsidiaries Included in the Consolidated Financial Statements [Line Items]
Main Business Activities			Information software and data processing services
Percentage of Ownership	100%		100%
NSGUARD Technology Inc. (NSGURAD) [Member]
Schedule of Subsidiaries Included in the Consolidated Financial Statements [Line Items]
Main Business Activities			Information software and data processing services
Percentage of Ownership	100%		100%
Gorilla Technology Japan Inc. (Gorilla Japan) [Member]
Schedule of Subsidiaries Included in the Consolidated Financial Statements [Line Items]
Main Business Activities			Information software and data processing services
Percentage of Ownership	100%		100%
Gorilla Technology (India) Private Limited (Gorilla India) [Member]
Schedule of Subsidiaries Included in the Consolidated Financial Statements [Line Items]
Main Business Activities			Information software and data processing services
Percentage of Ownership	100%
Gorilla Distribution Partners Limited (Gorilla Distribution) [Member]
Schedule of Subsidiaries Included in the Consolidated Financial Statements [Line Items]
Main Business Activities			Software and hardware distribution services
Percentage of Ownership	55%
Gorilla Distribution Egypt [Member]
Schedule of Subsidiaries Included in the Consolidated Financial Statements [Line Items]
Main Business Activities			Software and hardware distribution services
Percentage of Ownership	100%**	[1]
[1]Incorporated in January 2024, not included 2023 consolidated financial statements.

Summary of Material Accountin_5

Summary of Material Accounting Policy Information (Details) - Schedule of Estimated Useful Lives of Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2023
Buildings and Structures [Member]
Schedule of Estimated Useful Lives of Property, Plant and Equipment [Line Items]
Property plant and equipment useful life	50 years
Transportation Equipment [Member]
Schedule of Estimated Useful Lives of Property, Plant and Equipment [Line Items]
Property plant and equipment useful life	5 years
Other equipment Member]
Schedule of Estimated Useful Lives of Property, Plant and Equipment [Line Items]
Property plant and equipment useful life	5 years
Bottom of range [member] | Office Equipment [Member]
Schedule of Estimated Useful Lives of Property, Plant and Equipment [Line Items]
Property plant and equipment useful life	3 years
Bottom of range [member] | Leasehold Equipment Member]
Schedule of Estimated Useful Lives of Property, Plant and Equipment [Line Items]
Property plant and equipment useful life	3 years
Top of range [member] | Office Equipment [Member]
Schedule of Estimated Useful Lives of Property, Plant and Equipment [Line Items]
Property plant and equipment useful life	5 years
Top of range [member] | Leasehold Equipment Member]
Schedule of Estimated 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, 2023	Mar. 31, 2023	Dec. 31, 2022
Cash and Cash Equivalents (Details) [Line Items]
Range of interest rate	8,640,311%	10.375%	10,360,684%
Bottom of range [member]
Cash and Cash Equivalents (Details) [Line Items]
Range of interest rate	0%		0.22%
Top of range [member]
Cash and Cash Equivalents (Details) [Line Items]
Range of interest rate	5.20%		3.80%
Financial assets at amortized cost [Member]
Cash and Cash Equivalents (Details) [Line Items]
Range of interest rate	0%

Cash and Cash Equivalents (De_2

Cash and Cash Equivalents (Details) - Schedule of Cash and Cash Equivalents - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Cash and Cash Equivalents [Abstract]
Cash on hand and petty cash	$ 7,975	$ 7,957
Checking accounts	44,742	130,362
Demand deposits	4,226,503	22,858,058
Time deposits	42,498,552	6,871,187
Cash on hand and petty cash, Gross	46,777,772	29,867,564
Transferred to financial assets at amortized cost	(41,470,915)	(6,871,187)
Transferred to financial assets at amortized cost, Net	$ 5,306,857	$ 22,996,377

Financial Assets at Fair Valu_3

Financial Assets at Fair Value Through Profit or Loss (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Financial Assets at Fair Value Through Profit or Loss [Abstract]
Investment		$ 1,105,540
Recognized loss on financial assets	$ 78,128	$ 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 - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current items:
Financial assets mandatorily measured at fair value through profit or loss
Investment in a rent-a-captive company	$ 995,101	$ 1,073,229

Financial Assets at Amortized_3

Financial Assets at Amortized Cost (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Financial Assets at Amortized Cost (Details) [Line Items]
Financial asset at amortized costs (in Dollars)	$ 41,470,915	$ 6,871,187
Minimum [Member]
Financial Assets at Amortized Cost (Details) [Line Items]
Interest rate of time deposit	0%	0.22%
Maximum [Member]
Financial Assets at Amortized Cost (Details) [Line Items]
Interest rate of time deposit	5.20%	3.80%

Financial Assets at Amortized_4

Financial Assets at Amortized Cost (Details) - Schedule of Financial Assets at Amortized Cost - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current items:
Time deposits	$ 27,827,915	$ 6,871,187
Non-current items:
Time deposits	$ 13,643,000

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Profit Or Loss In Relation To Financial Assets At Amortized Cost Abstract
Interest income	$ 336,472	$ 31,604	$ 12,810

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jan. 01, 2022
Accounts And Non Trade Receivable Abstract
Receivables from contracts with customers			$ 36,308,109
Accounts receivable	$ 1,448,202	$ 14,041,611

Accounts Receivable (Details) -

Accounts Receivable (Details) - Schedule of Accounts Receivable - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Accounts Receivable Abstract
Accounts receivable	$ 14,563,153	$ 15,523,390
Less: Allowance for ECLs / uncollectable accounts	(13,114,951)	(1,481,779)
Accounts receivable, net	$ 1,448,202	$ 14,041,611

Accounts Receivable (Details)_2

Accounts Receivable (Details) - Schedule of Analysis of Accounts Receivable is as Follows - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Accounts Receivable (Details) - Schedule of Analysis of Accounts Receivable is as Follows [Line Items]
Analysis of accounts receivable	$ 14,563,153	$ 15,523,390
Not past due [Member]
Accounts Receivable (Details) - Schedule of Analysis of Accounts Receivable is as Follows [Line Items]
Analysis of accounts receivable	3,937,838	11,022,374
Up to 180 days [Member]
Accounts Receivable (Details) - Schedule of Analysis of Accounts Receivable is as Follows [Line Items]
Analysis of accounts receivable	4,770,297	4,091,598
181 to 365 days [Member]
Accounts Receivable (Details) - Schedule of Analysis of Accounts Receivable is as Follows [Line Items]
Analysis of accounts receivable	3,100,633	409,418
Over 366 days [Member]
Accounts Receivable (Details) - Schedule of Analysis of Accounts Receivable is as Follows [Line Items]
Analysis of accounts receivable	$ 2,754,385

Inventories (Details) - Schedul

Inventories (Details) - Schedule of Inventories - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Cost [Member]
Inventories (Details) - Schedule of Inventories [Line Items]
Finished goods	$ 23,116	$ 68,629
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	$ 23,116	$ 68,629

Inventories (Details) - Sched_2

Inventories (Details) - Schedule of Cost of Inventories Recognized as Expense - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Cost Of Inventories Recognized As Expense Abstract
Cost of goods sold	$ 42,126	$ 7,266,283	$ 16,790,457
Cost of services	19,934,023	6,805,619	9,678,205
Total	$ 19,976,149	$ 14,071,902	$ 26,468,662

Prepayments (Details) - Schedul

Prepayments (Details) - Schedule of Prepayments - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Prepayments Abstract
Prepayment for purchases	$ 6,359,812
Prepayment for insurance expenses	824,185	1,034,217
Prepayment for transaction costs	104,076
Prepaid rent	90,200
Prepayment for professional services expenses	51,205	227,000
Others	15,717	5,225
Total current items	7,445,195	1,266,442
Prepayment for insurance expenses	426,588	537,684
Others	24,992	75,298
Total non-current items	$ 451,580	$ 612,982

Other Receivables (Details) - S

Other Receivables (Details) - Schedule of Other receivables - USD ($)		Dec. 31, 2023	Dec. 31, 2022
Schedule Of Other Receivables Abstract
Other receivables from a related party (Note)	[1]	$ 521,852	$ 521,852
Others		107,228	126,765
Total		629,080	648,617
Less: Allowance for ECLs / uncollectable accounts		(521,852)
Other Recievable net		$ 107,228	$ 648,617
[1]Information relating to this transaction is provided in Note 38 (d).

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Total		$ 16,132,567
2023
Balance		16,132,567	$ 34,395,070
Additions		237,564	2,886,753
Disposals		(6,216)	(12,568,102)	[1]
Depreciation expenses		(507,026)	(5,897,753)
Reclassification		(1,649)
Net exchange differences		23,725	(2,683,401)
Balance		15,878,965	16,132,567
Total		15,878,965	16,132,567
Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost		29,743,685	58,387,165
2023
Cost			29,743,685
Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation		(13,611,118)	(23,992,095)
2023
Accumulated depreciation			(13,611,118)
Total [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Total		16,132,567	34,395,070
2023
Total			16,132,567
Cost [Member]
2023
Cost		29,465,655
Accumulated depreciation [Member]
2023
Accumulated depreciation		(13,586,690)
Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost		29,743,685
2023
Cost			29,743,685
Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation		(13,611,118)
2023
Accumulated depreciation			(13,611,118)
Land [member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Total	[2]	12,718,015
2023
Balance	[2]	12,718,015	14,110,197
Additions	[2]
Disposals	[2]			[1]
Depreciation expenses	[2]
Reclassification	[2]
Net exchange differences	[2]	19,287	(1,392,182)
Balance	[2]	12,737,302	12,718,015
Total	[2]	12,737,302	12,718,015
Land [member] | Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost	[2]	12,718,015	14,110,197
2023
Cost	[2]		12,718,015
Land [member] | Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation	[2]
2023
Accumulated depreciation	[2]
Land [member] | Total [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Total	[2]	12,718,015	14,110,197
2023
Total	[2]		12,718,015
Land [member] | Cost [Member]
2023
Cost	[2]	12,737,302
Land [member] | Accumulated depreciation [Member]
2023
Accumulated depreciation	[2]
Land [member] | Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost	[2]	12,718,015
2023
Cost	[2]		12,718,015
Land [member] | Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation	[2]
2023
Accumulated depreciation	[2]
Buildings and structures [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Total	[2]	2,400,646
2023
Balance	[2]	2,400,646	2,721,367
Additions	[2]	10,600	24,368
Disposals	[2]			[1]
Depreciation expenses	[2]	(76,102)	(78,172)
Reclassification	[2]
Net exchange differences	[2]	2,657	(266,917)
Balance	[2]	2,337,801	2,400,646
Total	[2]	2,337,801	2,400,646
Buildings and structures [Member] | Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost	[2]	3,246,249	3,575,363
2023
Cost	[2]		3,246,249
Buildings and structures [Member] | Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation	[2]	(845,603)	(853,996)
2023
Accumulated depreciation	[2]		(845,603)
Buildings and structures [Member] | Total [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Total	[2]	2,400,646	2,721,367
2023
Total	[2]		2,400,646
Buildings and structures [Member] | Cost [Member]
2023
Cost	[2]	3,261,934
Buildings and structures [Member] | Accumulated depreciation [Member]
2023
Accumulated depreciation	[2]	(924,133)
Buildings and structures [Member] | Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost	[2]	3,246,249
2023
Cost	[2]		3,246,249
Buildings and structures [Member] | Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation	[2]	(845,603)
2023
Accumulated depreciation	[2]		(845,603)
Transportation equipment [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Total		5,697
2023
Balance		5,697	12,074
Additions
Disposals		(2,408)		[1]
Depreciation expenses		(3,248)	(5,343)
Reclassification
Net exchange differences		(41)	(1,034)
Balance			5,697
Total			5,697
Transportation equipment [Member] | Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost		31,504	34,953
2023
Cost			31,504
Transportation equipment [Member] | Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation		(25,807)	(22,879)
2023
Accumulated depreciation			(25,807)
Transportation equipment [Member] | Total [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Total		5,697	12,074
2023
Total			5,697
Transportation equipment [Member] | Cost [Member]
2023
Cost		21,773
Transportation equipment [Member] | Accumulated depreciation [Member]
2023
Accumulated depreciation		(21,773)
Transportation equipment [Member] | Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost		31,504
2023
Cost			31,504
Transportation equipment [Member] | Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation		(25,807)
2023
Accumulated depreciation			(25,807)
Office equipment [member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Total		842,350
2023
Balance		842,350	4,173,648
Additions		108,851	653,628
Disposals		(3,808)	(2,590,890)	[1]
Depreciation expenses		(263,500)	(1,329,350)
Reclassification		(1,649)
Net exchange differences		(964)	(64,686)
Balance		681,280	842,350
Total		681,280	842,350
Office equipment [member] | Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost		1,635,691	7,238,662
2023
Cost			1,635,691
Office equipment [member] | Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation		(793,341)	(3,065,014)
2023
Accumulated depreciation			(793,341)
Office equipment [member] | Total [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Total		842,350	4,173,648
2023
Total			842,350
Office equipment [member] | Cost [Member]
2023
Cost		1,700,073
Office equipment [member] | Accumulated depreciation [Member]
2023
Accumulated depreciation		(1,018,793)
Office equipment [member] | Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost		1,635,691
2023
Cost			1,635,691
Office equipment [member] | Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation		(793,341)
2023
Accumulated depreciation			(793,341)
Other equipment [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Total	[3]	165,859
2023
Balance	[3]	165,859	13,377,784
Additions	[3]	118,113	2,208,757
Disposals	[3]		(9,977,212)	[1]
Depreciation expenses	[3]	(164,176)	(4,484,888)
Reclassification	[3]
Net exchange differences	[3]	2,786	(958,582)
Balance	[3]	122,582	165,859
Total	[3]	122,582	165,859
Other equipment [Member] | Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost	[3]	12,112,226	33,427,990
2023
Cost	[3]		12,112,226
Other equipment [Member] | Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation	[3]	(11,946,367)	(20,050,206)
2023
Accumulated depreciation	[3]		(11,946,367)
Other equipment [Member] | Total [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Total	[3]	165,859	13,377,784
2023
Total	[3]		165,859
Other equipment [Member] | Cost [Member]
2023
Cost	[3]	11,744,573
Other equipment [Member] | Accumulated depreciation [Member]
2023
Accumulated depreciation	[3]	(11,621,991)
Other equipment [Member] | Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost	[3]	12,112,226
2023
Cost	[3]		12,112,226
Other equipment [Member] | Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation	[3]	$ (11,946,367)
2023
Accumulated depreciation	[3]		$ (11,946,367)
[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 38.[2]Information relating to property, plant and equipment that were pledged to others as collaterals is provided in Note 39.[3]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
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leasing arrangements lessee [Abstract]
Right-of-use assets	$ 52,355	$ 0
Total cash outflow for leases	$ 195,350	$ 124,597	$ 42,074

Leasing Arrangements_Lessee (_2

Leasing Arrangements－Lessee (Details) - Schedule of right-of-use assets and the depreciation charge - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leasing Arrangements－Lessee (Details) - Schedule of right-of-use assets and the depreciation charge [Line Items]
Carrying amount	$ 53,036	$ 16,675
Depreciation charge	15,937	40,414	$ 34,438
Buildings [Member]
Leasing Arrangements－Lessee (Details) - Schedule of right-of-use assets and the depreciation charge [Line Items]
Carrying amount	47,992	4,925
Depreciation charge	9,314	12,774	14,394
Transportation Equipment [Member]
Leasing Arrangements－Lessee (Details) - Schedule of right-of-use assets and the depreciation charge [Line Items]
Carrying amount	5,044	11,750
Depreciation charge	$ 6,623	$ 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, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Information On Profit And Loss Accounts Relating To Lease Contracts Abstract
Interest expense on lease liabilities	$ 346	$ 1,219	$ 1,196
Expense on short-term lease contracts	171,999	13,602	2,142
Expense on leases of low-value assets	6,661	19,227	4,872
Loss on lease modification		$ 48,448

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Intangible Assets [Abstract]
Consideration amount paid	$ 6,000,000
Financial through intellectual property amount	3,000,000
Agreement payments amount	600,000	$ 2,400,000
Payment not paid	$ 3,000,000

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of Intangible Assets - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Computer software [member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Cost		$ 2,403,406
Accumulated amortization		(2,347,064)
Total intangible assets		56,342
Balance		56,342
Balance		419,512	$ 56,342
December 31
Cost		555,562	2,403,406
Accumulated amortization		(136,050)	(2,347,064)
Total intangible assets		419,512	56,342
Additions－acquired separately		538,446
Amortization expenses		(176,031)
Net exchange differences		755
Intellectual property rights [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Cost	[1]
Accumulated amortization	[1]
Total intangible assets	[1]
Balance	[1]
Balance	[1]	5,450,000
December 31
Cost	[1]	6,000,000
Accumulated amortization	[1]	(550,000)
Total intangible assets	[1]	5,450,000
Additions－acquired separately	[1]	6,000,000
Amortization expenses	[1]	(550,000)
Net exchange differences	[1]
Total [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Cost		2,403,406
Accumulated amortization		(2,347,064)
Total intangible assets		56,342
Balance		56,342
Balance		5,869,512	56,342
December 31
Cost		6,555,562	2,403,406
Accumulated amortization		(686,050)	(2,347,064)
Total intangible assets		5,869,512	56,342
Additions－acquired separately		6,538,446
Amortization expenses		(726,031)
Net exchange differences		755
Computer software [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Cost		2,403,406	18,144,910
Accumulated amortization		(2,347,064)	(14,725,441)
Total intangible assets		56,342	3,419,469
Balance		$ 56,342	3,419,469
Balance			56,342
December 31
Cost			2,403,406
Accumulated amortization			(2,347,064)
Total intangible assets			56,342
Additions－acquired separately			73,093
Amortization expenses			(1,687,618)
Disposals	[2]		(1,645,166)
Net exchange differences			$ (103,436)
[1]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 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 contingent payment through issuance of the Company’s shares is a share-based payment and recognized in ‘capital surplus’. As the contingency was not met, no share payment would be made. 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 has not been paid as of December 31, 2023. See Note 41 for more details.[2]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 38.

Intangible Assets (Details) -_2

Intangible Assets (Details) - Schedule of Amortization on Intangible Assets - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Amortization On Intangible Assets Abstract
Selling and marketing expenses	$ 5,131	$ 425,720	$ 574,913
General and administrative expenses	152,925	22,914	23,144
Research and development expenses	567,975	1,238,984	1,762,952
Total	$ 726,031	$ 1,687,618	$ 2,361,009

Other Non-Current Assets (Detai

Other Non-Current Assets (Details) - Schedule of Other Non-Current Assets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Other Non-Current Assets (Details) - Schedule of Other Non-Current Assets [Line Items]
Other Non-Current Assets	$ 1,034,000	$ 659,071
Prepaid Pension (Member)
Other Non-Current Assets (Details) - Schedule of Other Non-Current Assets [Line Items]
Other Non-Current Assets	460,732	381,452
Guarantee Deposit (Member)
Other Non-Current Assets (Details) - Schedule of Other Non-Current Assets [Line Items]
Other Non-Current Assets	506,316	221,002
Other(Member)
Other Non-Current Assets (Details) - Schedule of Other Non-Current Assets [Line Items]
Other Non-Current Assets	$ 66,952	$ 56,617

Short-Term Borrowings (Details)

Short-Term Borrowings (Details) - USD ($)	1 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
The Authorization of the Consolidated Financial Statements [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
Issued amount	$ 1,000,000
Loan amount				$ 3,000,000
Interest rate			8,640,311%	10.375%	10,360,684%
Shareholder loan amount				$ 3,000,000

Short-Term Borrowings (Detail_2

Short-Term Borrowings (Details) - Schedule of Short-Term Borrowings - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Short-Term Borrowings (Details) - Schedule of Short-Term Borrowings [Line Items]
Bank collaterialized borrowings (in Dollars)	$ 16,449,110	$ 13,492,935
Bank collaterialized borrowings [Member]
Short-Term Borrowings (Details) - Schedule of Short-Term Borrowings [Line Items]
Bank collaterialized borrowings (in Dollars)	$ 13,449,110	$ 12,492,935
Bank collaterialized borrowings [Member] | Top of range [member]
Short-Term Borrowings (Details) - Schedule of Short-Term Borrowings [Line Items]
Interest rate range	2.61%	1.84%
Bank collaterialized borrowings [Member] | Bottom of range [member]
Short-Term Borrowings (Details) - Schedule of Short-Term Borrowings [Line Items]
Interest rate range	2.70%	3.11%
Loan from shareholders [Member]
Short-Term Borrowings (Details) - Schedule of Short-Term Borrowings [Line Items]
Bank collaterialized borrowings (in Dollars)	$ 3,000,000	$ 1,000,000
Loan from shareholders [Member] | Top of range [member]
Short-Term Borrowings (Details) - Schedule of Short-Term Borrowings [Line Items]
Interest rate range
Loan from shareholders [Member] | Bottom of range [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, 2023	Dec. 31, 2022
LC loan [Member]
Short-Term Borrowings (Details) - Schedule of Short Term and Long Term Borrowing [Line Items]
Facility Period		12.2023-11.2024
Credit Facility		$ 4,190,650
Type		LC loan
Outstanding Amount		$ 298,762
Interest Rate		2.68%
Guarantor	[1]	None
Collateral	[1]	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		$ 652,241
Interest Rate		2.68%
Guarantor	[1]	None
Collateral	[1]	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		$ 1,458,108
Undrawn Amount		$ 1,398,011
Interest Rate
Guarantor	[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		12.2023-11.2024
Credit Facility		$ 3,913,447
Type		LC loan
Outstanding Amount		$ 195,206
Interest Rate		2.68%
Guarantor	[1]	None
Collateral	[1]	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		$ 2,229,034
Interest Rate		2.68%
Guarantor	[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		$ 1,432,379
Undrawn Amount		$ 56,828
Interest Rate
Guarantor	[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		$ 189,019
Type		Letter of guarantee
Outstanding Amount		$ 188,823
Interest Rate
Guarantor	[1]	None
Collateral	[1]	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		$ 978,362
Type		Long-Term Bank loan
Outstanding Amount		$ 428,033
Interest Rate		2.85%
Guarantor	[1]	Koh Sih-Ping
Collateral		80% guaranteed 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		$ 3,098,146
Type		Long-Term Bank loan
Outstanding Amount		$ 3,029,959
Interest Rate		2.92%
Guarantor	[1]	None
Collateral	[1]	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		$ 1,630,603
Type		Long-Term Bank loan
Outstanding Amount		$ 1,594,716
Interest Rate		2.92%
Guarantor	[1]	None
Collateral	[1]	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		$ 326,121
Type		Long-Term Bank loan
Outstanding Amount		$ 256,157
Interest Rate		2.92%
Guarantor	[1]	None
Collateral	[1]	None
Short-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of Short Term and Long Term Borrowing [Line Items]
Facility Period		04.2023-04.2024
Credit Facility		$ 4,891,809
Type		Short-Term Bank loan
Outstanding Amount		$ 2,021,948
Undrawn Amount		$ 2,869,861
Interest Rate		2.61%
Guarantor	[1]	None
Collateral		Time deposit $2,300,000
Short-Term Bank loan [Member]
Short-Term Borrowings (Details) - Schedule of Short Term and Long Term Borrowing [Line Items]
Facility Period		05.2023-05.2024
Credit Facility		$ 6,196,291
Type		Short-Term Bank loan
Outstanding Amount		$ 6,000,620
Interest Rate		2.70%
Guarantor	[1]	None
Collateral		Time deposit $500,000, Land, Buildings and Structures
LG [Member]
Short-Term Borrowings (Details) - Schedule of Short Term and Long Term Borrowing [Line Items]
Type		LG
Outstanding Amount		$ 41,564
Undrawn Amount		$ 154,107
Interest Rate
Guarantor	[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		05.2019-03.2026
Credit Facility		$ 5,870,171
Type		Long-Term Bank loan
Outstanding Amount		$ 1,891,735
Interest Rate		2.39%
Guarantor	[1]	None
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		12.2023-06.2024
Credit Facility		$ 2,282,844
Type		Short-Term Bank loan
Outstanding Amount		$ 2,051,299
Interest Rate		2.65%
Guarantor	[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		$ 185,019
Interest Rate
Guarantor	[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		06.2023-08.2028
Credit Facility		$ 1,766,921
Type		Long-Term Bank loan
Outstanding Amount		$ 1,439,712
Interest Rate		2.40%
Guarantor	[1]	None
Collateral		Time deposit $500,000, Land, Buildings and Structures
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
Undrawn Amount
Interest Rate			2.56%
Guarantor	[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
Undrawn Amount
Interest Rate			2.56%
Guarantor	[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
Interest Rate
Guarantor	[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
Undrawn Amount
Interest Rate			2.31%
Guarantor	[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
Interest Rate
Guarantor	[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
Undrawn Amount
Interest Rate
Guarantor	[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
Undrawn Amount
Interest Rate			2.72%
Guarantor	[1]		Koh Sih-Ping
Collateral			80% guaranteed 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
Undrawn Amount
Interest Rate			2.67%
Guarantor	[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
Undrawn Amount
Interest Rate			2.67%
Guarantor	[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
Undrawn Amount
Interest Rate			2.67%
Guarantor	[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
Undrawn Amount
Interest Rate			2.72%
Guarantor	[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
Undrawn Amount
Guarantor	[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	[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
Undrawn Amount
Interest Rate			2.50%
Guarantor	[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
Interest Rate
Guarantor	[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
Undrawn Amount
Interest Rate			2.26%
Guarantor	[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
Undrawn Amount
Interest Rate			2.50%
Guarantor	[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
Interest Rate
Guarantor	[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
Undrawn Amount
Interest Rate			2.03%
Guarantor	[1]		Koh Sih-Ping
Collateral			85% guaranteed 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
Undrawn Amount
Interest Rate			1.46%
Guarantor	[1]		Koh Sih-Ping
Collateral			70% guaranteed 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
Interest Rate
Guarantor	[1]		Koh Sih-Ping
Collateral			65% guaranteed 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
Undrawn Amount
Interest Rate
Guarantor	[1]		Koh Sih-Ping
Collateral			Same as above
[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, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Payables (Details) - Schedule of other payables [Line Items]
Professional fee payable	$ 7,352,785	$ 5,229,184	$ 1,171,977
Output tax payable	161,685	469,800
Others	6,080,563	3,620,998
Total	6,080,563	3,620,998
Payables on Intangible Assets [Member]
Other Payables (Details) - Schedule of other payables [Line Items]
Payables on intangible assets	3,020,475
Professional Fee Payable [Member]
Other Payables (Details) - Schedule of other payables [Line Items]
Professional fee payable	1,037,187	1,141,582
Salaries and Bonuses Payable [Member]
Other Payables (Details) - Schedule of other payables [Line Items]
Salaries and bonuses payable	689,331	1,466,631
Pension Payable [Member]
Other Payables (Details) - Schedule of other payables [Line Items]
Pension payable	83,738	99,921
Payables on Machinery and Equipment [Member]
Other Payables (Details) - Schedule of other payables [Line Items]
Payables on machinery and equipment	19,724	79,517
Others [Member]
Other Payables (Details) - Schedule of other payables [Line Items]
Others	$ 1,068,423	$ 363,547

Long-Term Borrowings (Details)

Long-Term Borrowings (Details) - Schedule of Long-Term Borrowings - USD ($)	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Bank borrowings
Bank borrowings	8,640,311%	10.375%	10,360,684%
Interest rate	8,640,311%	10.375%	10,360,684%
Less: Current portion (in Dollars)	$ (1,817,873)		$ (2,108,896)
Total (in Dollars)	$ 6,822,438		$ 8,251,788
Bottom of Range [Member]
Bank borrowings
Bank borrowings	0%		0.22%
Interest rate	0%		0.22%
Collaterialized Borrowings [Member]
Bank borrowings
Bank borrowings	1,891,735%		671,605%
Interest rate	1,891,735%		671,605%
Collaterialized Borrowings [Member] | Bottom of Range [Member]
Bank borrowings
Bank borrowings	2.39%		2.72%
Interest rate	2.39%		2.72%
Collaterialized Borrowings [Member]
Bank borrowings
Bank borrowings	1,439,711%		3,053,795%
Interest rate	1,439,711%		3,053,795%
Collaterialized Borrowings [Member] | Bottom of Range [Member]
Bank borrowings
Bank borrowings	2.40%		2.67%
Interest rate	2.40%		2.67%
Collaterialized Borrowings [Member]
Bank borrowings
Bank borrowings	428,033%		1,607,261%
Interest rate	428,033%		1,607,261%
Collaterialized Borrowings [Member] | Bottom of Range [Member]
Bank borrowings
Bank borrowings	2.85%		2.67%
Interest rate	2.85%		2.67%
Uncollaterialized borrowings [Member]
Bank borrowings
Bank borrowings	256,157%		318,843%
Interest rate	256,157%		318,843%
Uncollaterialized borrowings [Member] | Bottom of Range [Member]
Bank borrowings
Bank borrowings	2.92%		2.67%
Interest rate	2.92%		2.67%
Collaterialized Borrowings [Member]
Bank borrowings
Bank borrowings	3,029,959%		69,793%
Interest rate	3,029,959%		69,793%
Collaterialized Borrowings [Member] | Bottom of Range [Member]
Bank borrowings
Bank borrowings	2.92%		2.72%
Interest rate	2.92%		2.72%
Collaterialized Borrowings [Member]
Bank borrowings
Bank borrowings	1,594,716%		2,728,370%
Interest rate	1,594,716%		2,728,370%
Collaterialized Borrowings [Member] | Bottom of Range [Member]
Bank borrowings
Bank borrowings	2.92%		2.26%
Interest rate	2.92%		2.26%
Collaterialized Borrowings [Member]
Bank borrowings
Bank borrowings			27,134%
Interest rate			27,134%
Collaterialized Borrowings [Member] | Bottom of Range [Member]
Bank borrowings
Bank borrowings			2.03%
Interest rate			2.03%
Collaterialized Borrowings [Member]
Bank borrowings
Bank borrowings			1,883,883%
Interest rate			1,883,883%
Collaterialized Borrowings [Member] | Bottom of Range [Member]
Bank borrowings
Bank borrowings			1.46%
Interest rate			1.46%

Pensions (Details)

Pensions (Details) - USD ($)		12 Months Ended
	Jul. 01, 2005	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Pensions (Details) [Line Items]
Individual pension percentage				2%
Future Pension Payment			$ 0
Employee contribution percentage	6%
Pension cost			$ 358,957	$ 448,545	$ 467,076
Forecast [Member]
Pensions (Details) [Line Items]
Defined benefit pension amount		$ 0

Pensions (Details) - Schedule o

Pensions (Details) - Schedule of Balance Sheet - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Balance Sheet [Abstract]
Present value of defined benefit obligation		$ 101,505
Fair value of plan assets	(460,732)	(482,957)
Net defined benefit asset	$ (460,732)	$ (381,452)

Pensions (Details) - Schedule_2

Pensions (Details) - Schedule of Movements in Net Defined Benefit Assets - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Present Value of Defined Benefit Obligation [Member]
Pensions (Details) - Schedule of Movements in Net Defined Benefit Assets [Line Items]
Balance	$ 101,505	$ 83,205
Current service cost	17,257
Interest expense (income)	1,504	634
Net exchange differences	(1,151)	(9,014)
Total	119,115	74,825
Return on plan asset
Change in financial assumptions		13,799
Experience adjustment	(88,412)	12,881
Total	(88,412)	26,680
Paid pension	(30,703)
Balance		101,505
Fair Value of Plan Assets [Member]
Pensions (Details) - Schedule of Movements in Net Defined Benefit Assets [Line Items]
Balance	(482,957)	(495,059)
Interest expense (income)	(7,154)	(3,770)
Net exchange differences	(279)	49,961
Total	(490,390)	(448,868)
Return on plan asset	1,045	(34,089)
Change in financial assumptions
Experience adjustment
Total	(1,045)	(34,089)
Paid pension	30,703
Balance	(460,732)	(482,957)
Net Defined Benefit Asset [Member]
Pensions (Details) - Schedule of Movements in Net Defined Benefit Assets [Line Items]
Balance	(381,452)	(411,854)
Current service cost	17,257
Interest expense (income)	(5,650)	(3,136)
Net exchange differences	(1,430)	40,947
Total	(371,275)	(374,043)
Return on plan asset	1,045	(34,089)
Change in financial assumptions		13,799
Experience adjustment	(88,412)	12,881
Total	(89,457)	(7,409)
Paid pension
Balance	$ (460,732)	$ (381,452)

Pensions (Details) - Schedule_3

Pensions (Details) - Schedule of Principal Actuarial Assumptions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Principal Actuarial Assumptions [Abstract]
Discount rate	1.09%	1.48%
Future Salary increases	0%	5%

Pensions (Details) - Schedule_4

Pensions (Details) - Schedule of Present Value of Defined Benefit Obligation - USD ($)	Dec. 31, 2023	Dec. 31, 2022
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)
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
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
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)

Share-Based Payment (Details)

Share-Based Payment (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares	Dec. 31, 2022 $ / shares
Share-Based Payment (Details) [Line Items]
Conversion ratio share options	4.82
Fee (in Dollars) | $	$ 1,000,000
Percentage of cash	50%
Percentage of cash to exchange ordinary shares	50%
Issued at per share (in Dollars per share)	$ 9.28
Share options outstanding (in Dollars per share)	$ 11.66
Range of exercise prices (in Dollars per share)		$ 11.66
Weighted-average remaining contractual period	1 year 6 months	3 years 21 days
Share-Based Payment [Member] | Options [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 - shares		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment (Details) - Schedule of Share-Based Payment [Line Items]
Quantity granted (Units)	[1]		5,388
Vesting conditions			Upon completion of services
Contract period			Upon completion of services
Employee Share Option [Member]
Share-Based Payment (Details) - Schedule of Share-Based Payment [Line Items]
Grant date		Jan. 01, 2017
Quantity granted (Units)	[2]	10,630
Contract period		5 years
Vesting conditions		Note 2
Employee Share Option [Member]
Share-Based Payment (Details) - Schedule of Share-Based Payment [Line Items]
Grant date		Jan. 01, 2018
Quantity granted (Units)	[2]	3,400
Contract period		5 years
Vesting conditions		Note 2
Employee Share Option [Member]
Share-Based Payment (Details) - Schedule of Share-Based Payment [Line Items]
Grant date		Jan. 01, 2019
Quantity granted (Units)	[2]	18,600
Contract period		5 years
Vesting conditions		Note 2
Employee Share Option [Member]
Share-Based Payment (Details) - Schedule of Share-Based Payment [Line Items]
Grant date		Oct. 05, 2021
Quantity granted (Units)	[2]	20,741
Contract period		5 years
Vesting conditions		Note 3
Employee Share Option [Member]
Share-Based Payment (Details) - Schedule of Share-Based Payment [Line Items]
Grant date		Oct. 05, 2021
Quantity granted (Units)	[2]	11,352
Contract period		5 years
Vesting conditions		Note 2
Employee Share Option [Member]
Share-Based Payment (Details) - Schedule of Share-Based Payment [Line Items]
Grant date		Feb. 23, 2022
Quantity granted (Units)	[2]	27,468
Contract period		5 years
Vesting conditions		Note 2
[1]Shares outstanding for the years have been restated for the 10-to-1 reverse stock split effective April 15, 2024.[2]On the Closing Date, with capital recapitalization as provided in Note 24, each outstanding share option was converted with the conversion ratio approximately of 4.82 share options. Shares outstanding for the periods have been restated for the 10-to-1 reverse stock split effective April 15, 2024.

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, 2023 $ / shares	Dec. 31, 2022 $ / shares
Schedule Of Share Based Payment Arrangements Abstract
Number of options outstanding beginning shares	[1]	255,164	40,445
Weighted average exercise price options outstanding	[1]	$ 11.66	$ 56.2
Number of options granted	[1]		27,468
Weighted average exercise price options granted	[1]		$ 56.2
Number of options options expired	[1]	(123,395)
Weighted average exercise price options expired	[1]	$ 11.66
Number of options options cancelled	[1]	(79,890)
Weighted average exercise price options cancelled	[1]	$ 11.66
Number of options options forfeited Post-IPO	[1]		(64,694)
Weighted average exercise price options forfeited Post-IPO	[1]		$ 12.98
Number of options capital recapitalization	[1],[2]		251,945
Weighted average exercise price capital recapitalization	[1],[2]		$ 11.66
Number of options outstanding ending shares	[1]	51,879	255,164
Weighted average exercise price options outstanding ending per share	[1]	$ 11.66	$ 11.66
Number of options exercisable	[1]	41,879	108,506
Weighted average exercise price options exercisable	[1]	$ 11.66	$ 11.66
[1]Shares outstanding for the years have been restated for the 10-to-1 reverse stock split effective April 15, 2024.[2]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 24 for more information on the capital recapitalization.

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
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%
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%
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 [Member] | Bottom of range [member]
Share-Based Payment (Details) - Schedule of Fair Value of Share Options Granted on Grant Date [Line Items]
Expected price volatility	32.11%
Employee Share Options [Member] | Top of range [member]
Share-Based Payment (Details) - Schedule of Fair Value of Share Options Granted on Grant Date [Line Items]
Expected price volatility	42.11%
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 One [Member] | Bottom of range [member]
Share-Based Payment (Details) - Schedule of Fair Value of Share Options Granted on Grant Date [Line Items]
Expected price volatility	34.14%
Employee Share Options One [Member] | Top of range [member]
Share-Based Payment (Details) - Schedule of Fair Value of Share Options Granted on Grant Date [Line Items]
Expected price volatility	40.79%
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 Two [Member] | Bottom of range [member]
Share-Based Payment (Details) - Schedule of Fair Value of Share Options Granted on Grant Date [Line Items]
Expected price volatility	33.35%
Employee Share Options Two [Member] | Top of range [member]
Share-Based Payment (Details) - Schedule of Fair Value of Share Options Granted on Grant Date [Line Items]
Expected price volatility	38.93%
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 Three [Member] | Bottom of range [member]
Share-Based Payment (Details) - Schedule of Fair Value of Share Options Granted on Grant Date [Line Items]
Expected price volatility	47.34%
Employee Share Options Three [Member] | Top of range [member]
Share-Based Payment (Details) - Schedule of Fair Value of Share Options Granted on Grant Date [Line Items]
Expected price volatility	52.14%
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
Employee Share Options Four [Member] | Bottom of range [member]
Share-Based Payment (Details) - Schedule of Fair Value of Share Options Granted on Grant Date [Line Items]
Expected price volatility	45.32%
Employee Share Options Four [Member] | Top of range [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, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Expenses Incurred On Share Based Payment Abstract
Expense recorded	$ 203,676	$ 346,122	$ 375,941

Provisions (Details) - Schedule

Provisions (Details) - Schedule of provisions - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Provisions (Details) - Schedule of provisions [Line Items]
Additional provisions	$ 113,888	$ 56,050
Warranty provision [member]
Provisions (Details) - Schedule of provisions [Line Items]
At January 1	149,526	258,320
Used during the year	(32,366)	(46,592)
Reversal of unused amounts	(98,558)	(95,297)
Exchange differences	(33)	(22,955)
At December 31	$ 132,457	$ 149,526

Provisions (Details) - Schedu_2

Provisions (Details) - Schedule of analysis of total provisions - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Analysis of Total Provisions [Abstract]
Current	$ 68,510	$ 88,469
Non-current	$ 63,947	$ 61,057

Warrant Liabilities (Details)

Warrant Liabilities (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares
Warrant Liabilities (Details) [Line Items]
Warrant outstanding term	5 years
Redemption price	$ 0.01
Ordinary share per share	11.5
Reflective per share	115
Public Warrants [Member]
Warrant Liabilities (Details) [Line Items]
Ordinary share per share	18
Reflective per share	180
Private Warrants [Member]
Warrant Liabilities (Details) [Line Items]
Ordinary share per share	1.5
Reflective per share	$ 15

Warrant Liabilities (Details) -

Warrant Liabilities (Details) - Schedule of Warrant Liabilities - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Public Warrants [Member]
Warrant Liabilities (Details) - Schedule of Warrant Liabilities [Line Items]
Number of shares, begginning balance	[1]	996,297
Number of amount ,begginning balance		$ 2,042,410
Number of shares,Warrants granted	[1]
Number of amount ,Warrants granted
Number of shares, Warrants exercised	[1]	(38,025)	(6,211)
Number of amount ,Warrants exercised		$ (77,951)	$ (15,514)
Number of shares, Change in fair value	[1]
Number of amount ,Change in fair value		$ (1,676,977)	$ (437,319)
Number of shares, ending balance	[1]	958,272	996,297
Number of amount ,ending balance		$ 287,482	$ 2,042,410
Number of shares, Transfer from capital reorganization	[1],[2]		1,002,508
Number of amount , Transfer from capital reorganization	[2]		$ 2,495,243
Private Warrants [Member]
Warrant Liabilities (Details) - Schedule of Warrant Liabilities [Line Items]
Number of shares, begginning balance	[1]
Number of amount ,begginning balance
Number of shares,Warrants granted	[1]	2,000,000
Number of amount ,Warrants granted		$ 9,222,288
Number of shares, Warrants exercised	[1]
Number of amount ,Warrants exercised
Number of shares, Change in fair value	[1]
Number of amount ,Change in fair value		$ (3,288,288)
Number of shares, ending balance	[1]	2,000,000
Number of amount ,ending balance		$ 5,934,000
[1]The units outstanding for the years have been restated for the 10-to-1 reverse stock split effective April 15, 2024.[2]Information relating to capital reorganization is provided in Note 24.

Convertible Preference Share _3

Convertible Preference Share Liabilities (Details) - USD ($)		12 Months Ended
	Sep. 30, 2023	Dec. 31, 2023
Convertible Preference Share Liabilities (Details) [Line Items]
Shares issued		65,000,000
Private warrants (in Dollars)		$ 1,000
Convertible Preference Shares description		The Company may, at its option, force conversion of the Preference Shares in whole or in part if the VWAP (as defined in the certificate of designation for the Preference Shares (the “Certificate of Designation”)) is at least 200% of the then in effect Conversion Price (as defined in the Certificate of Designation) for each Trading Day (as defined in the Certificate of Designation) during any 10 consecutive Trading Day period, provided that certain volume thresholds and other conditions set forth in the Certificate of Designation are met, subject certain other limitations. Each Preference Share may be converted into the number of ordinary shares obtained by dividing $1,000 by the then in effect Conversion Price (as defined in the Certificate of Designation). The Conversion Price is initially $1.25 per ordinary share (or $12.50 reflective of the 10-to-1 reverse stock split effective April 15, 2024), subject to appropriate adjustment in the event of certain share dividends and distributions, share splits, share combinations, reclassifications or similar events affecting our ordinary shares and also upon any distributions of assets, including cash, shares or other property to our shareholders.
Reflective shares		560,000
Reverse stock split description		10-to-1 reverse stock split effective April 15, 2024
Securities Purchase Agreement [Member]
Convertible Preference Share Liabilities (Details) [Line Items]
Amount recieved (in Dollars)	$ 25,000,000
Series A Convertible Preference Shares [Member]
Convertible Preference Share Liabilities (Details) [Line Items]
Shares issued		25,000
Series A Ordinary Share [Member]
Convertible Preference Share Liabilities (Details) [Line Items]
Share purchase warrants		20,000,000
Convertible Preferrence Shares [Member]
Convertible Preference Share Liabilities (Details) [Line Items]
Shares issued		7,000
Ordinary shares [member]
Convertible Preference Share Liabilities (Details) [Line Items]
Converted shares		5,600,000

Convertible Preference Share _4

Convertible Preference Share Liabilities (Details) - Schedule of Convertible Preference Share Liabilities - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 01, 2023	Dec. 01, 2022
Schedule Of Convertible Preference Share Liabilities Abstract
At January 1, 2023
At January 1, 2023
Convertible preference share liabilities issued	25,000
Convertible preference share liabilities issued	$ 14,067,712
Convertible preference share liabilities exercised	(7,000)	560,000
Convertible preference share liabilities exercised	$ (5,214,962)
Change in fair value
Change in fair value	$ (1,085,512)
At December 31, 2023	18,000
At December 31, 2023	$ 7,767,238

Share Capital (Details)

Share Capital (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 05, 2022
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)	$ 7,846	$ 7,136
Issued capital (in Dollars)	$ 7,846
Shares outstanding ordinary shares	78,465,883
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
Gorilla [Member]
Share Capital (Details) [Line Items]
Ordinary shares par value (in Dollars per share)	$ 10.6
Koh Sih-Ping [Member]
Share Capital (Details) [Line Items]
Purchase of ordinary shares			281,490
Preference Shares [Member]
Share Capital (Details) [Line Items]
Shares of ordinary shares		0.001
Issued capital (in Dollars)		$ 24,500,000
Shares of preference shares		5,000,000
Preference shares par value (in Dollars per share)		$ 0.0001
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

Share Capital (Details) - Sched

Share Capital (Details) - Schedule of Authorized and Issued Preference Shares	12 Months Ended
	Dec. 31, 2022 USD ($) shares
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
End of financial year (in Dollars) | $
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
End of financial year (in Dollars) | $
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
End of financial year (in Dollars) | $
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
End of financial year (in Dollars) | $

Share Capital (Details) - Sch_2

Share Capital (Details) - Schedule of Movements in the Number of the Company’s Ordinary Shares Outstanding - shares	12 Months Ended
	Dec. 31, 2023	Dec. 01, 2023	Dec. 01, 2022
Schedule Of Movements In The Number Of The Company SOrdinary Shares Outstanding Abstract
Beginning Balance		6,854,284	619,110
Employee share options exercised			600
Cancellation of ordinary shares			(600)
Conversion of preference shares to ordinary shares			662,741
Capital recapitalization			4,898,424
Capital reorganization			949,288
Warrant exercised		38,025	6,211
Convertible preference share liabilities exercised	(7,000)	560,000
Restricted share units issuance		100,090
Additional paid in capital		12,700
Treasury shares purchased			(281,490)
Ending balance		7,565,099	6,854,284

Revenue (Details)

Revenue (Details) ج.م. in Billions	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2023 EGP (ج.م.)	Dec. 31, 2022 USD ($)	Jan. 01, 2022 USD ($)
Revenue (Details) [Line Items]
service contracts assets	$ 34,213,379		$ 725,441	$ 1,639,893
service contracts liabilities	107,603		58,475	$ 20,194
Long-term service contracts amount	241,795,928		$ 6,627,577
Revenue denominated value	$ 272,000,000
Egypt Contract [Member]
Revenue (Details) [Line Items]
Revenue denominated value | ج.م.		ج.م. 8.4

Revenue (Details) - Schedule of

Revenue (Details) - Schedule of Revenue from Contracts with Customers - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Government
Revenue from contracts with customers	$ 64,694,991	$ 22,408,808	$ 42,242,863
Government [Member] | Hardware sales [Member] | Video IoT [Member]
Government
Video IoT		14,409	5,992
Government [Member] | Hardware sales [Member] | Security Convergence [Member]
Government
Security Convergence		283,755	3,630
Government [Member] | Software sales [Member] | Video IoT [Member]
Government
Video IoT		109,322
Government [Member] | Software sales [Member] | Security Convergence [Member]
Government
Security Convergence		138,421	70,413
Government [Member] | Service revenue [Member] | Video IoT [Member]
Government
Video IoT	2,266,495	4,323,111	7,842,465
Government [Member] | Service revenue [Member] | Security Convergence [Member]
Government
Security Convergence	61,375,512	5,330,279	5,356,881
Non-Government [Member] | Hardware sales [Member] | Video IoT [Member]
Government
Video IoT		1,049,628	3,816,489
Non-Government [Member] | Hardware sales [Member] | Security Convergence [Member]
Government
Security Convergence	62,363	4,188,370	1,054,116
Non-Government [Member] | Software sales [Member] | Video IoT [Member]
Government
Video IoT	87,306	1,715,532	16,063,123
Non-Government [Member] | Software sales [Member] | Security Convergence [Member]
Government
Security Convergence		2,623,567	5,319,077
Non-Government [Member] | Service revenue [Member] | Video IoT [Member]
Government
Video IoT	551,519	2,486,385	2,459,435
Non-Government [Member] | Service revenue [Member] | Security Convergence [Member]
Government
Security Convergence	$ 351,796	$ 146,029	$ 251,242

Revenue (Details) - Schedule _2

Revenue (Details) - Schedule of Revenue from the Transfer of Goods and Services - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Hardware [Member]
Revenue (Details) - Schedule of Revenue from the Transfer of Goods and Services [Line Items]
Total revenue streams	$ 101,702	$ 5,690,577	$ 5,236,331
Inter-revenue streams	(39,339)	(154,415)	(356,104)
Revenue from external
customer contracts	62,363	5,536,162	4,880,227
Timing of revenue recognition
At a point in time	62,363	5,536,162	4,880,227
Over time
Total	62,363	5,536,162	4,880,227
Software [Member]
Revenue (Details) - Schedule of Revenue from the Transfer of Goods and Services [Line Items]
Total revenue streams	173,123	4,586,842	22,654,095
Inter-revenue streams	(85,817)		(1,201,482)
Revenue from external
customer contracts	87,306	4,586,842	21,452,613
Timing of revenue recognition
At a point in time	87,306	4,586,842	21,452,613
Over time
Total	87,306	4,586,842	21,452,613
Service [Member]
Revenue (Details) - Schedule of Revenue from the Transfer of Goods and Services [Line Items]
Total revenue streams	76,157,234	13,107,708	15,933,436
Inter-revenue streams	(11,611,912)	(821,904)	(23,413)
Revenue from external
customer contracts	64,545,322	12,285,804	15,910,023
Timing of revenue recognition
At a point in time
Over time	64,545,322	12,285,804	15,910,023
Total	64,545,322	12,285,804	15,910,023
Total [Member]
Revenue (Details) - Schedule of Revenue from the Transfer of Goods and Services [Line Items]
Total revenue streams	76,432,059	23,385,127	43,823,862
Inter-revenue streams	(11,737,068)	(976,319)	(1,580,999)
Revenue from external
customer contracts	64,694,991	22,408,808	42,242,863
Timing of revenue recognition
At a point in time	149,669	10,123,004	26,332,840
Over time	64,545,322	12,285,804	15,910,023
Total	$ 64,694,991	$ 22,408,808	$ 42,242,863

Revenue (Details) - Schedule _3

Revenue (Details) - Schedule of Revenue-Related Contract Assets and Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Contract assets:
Contract assets relating to service contracts	$ 34,213,379	$ 725,441
Contract liabilities:
Contract liabilities relating to service contracts	$ 107,603	$ 58,475

Revenue (Details) - Schedule _4

Revenue (Details) - Schedule of Revenue Recognized that was Included in the Contract Liability Balance - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Revenue Recognized That Was Included In The Contract Liability Balance Abstract
Service revenue	$ 58,475	$ 20,194

Other Income (Details)

Other Income (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Other income [Abstract]
Other payables	$ 263,237	$ 960,564

Other Income (Details) - Schedu

Other Income (Details) - Schedule of Other Income - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Other Income Abstract
Gains on reversal of accounts and other payables (Note)	[1]	$ 263,237	$ 960,564
Rent income		16,892	20,934	24,026
Indemnity income				19,793
Others		3,426	2,434
Other income		$ 283,555	$ 983,932	$ 43,819
[1]During the year ended December 31, 2023 and 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 $263,237 and $960,564, respectively.

Other Gains (Losses) - Net (Det

Other Gains (Losses) - Net (Details) - Schedule of Other Gains (Losses) - Net - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of other gains (losses) - net [Abstract]
Net currency exchange gains (losses)	$ 78,178	$ 1,079,191	$ (105,098)
Gains on financial assets and liabilities at fair value through profit or loss	5,972,649	405,008
Loss on disposal of subsidiaries		(69,335)
(Loss) gain on disposal of property, plant and equipment	(94)	(70,698)
Loss on lease modification		(48,488)
Other losses	(17,914)	(72,793)
Total other gains (loss) net	$ 6,032,819	$ 1,222,885	$ (127,025)

Interest Income (Details) - Sch

Interest Income (Details) - Schedule of Interest Income - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Interest Income Abstract
Interest income from bank deposits	$ 433,848	$ 204,081	$ 25,059
Interest income from financial assets measured at amortized cost	336,472	31,604	12,810
Others	90	227
Total interest income	$ 770,410	$ 235,912	$ 37,869

Finance Costs (Details) - Sched

Finance Costs (Details) - Schedule of Finance Costs - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Interest expense:
Bank borrowings	$ 564,250	$ 556,041	$ 543,098
Loan from shareholders	253,469	278,013	122,055
Lease liabilities	346	1,219	1,196
Total finance costs	$ 818,065	$ 835,273	$ 666,349

Expenses by Nature (Details)

Expenses by Nature (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares
Expenses by Nature [Abstract]
Fair value of ordinary shares, per share	$ 10.6

Expenses by Nature (Details) -

Expenses by Nature (Details) - Schedule of Expenses by Nature - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Expenses by Nature [Abstract]
Employee benefit expense	$ 14,136,901	$ 12,195,089	$ 11,929,425
Outsourcing charges	9,693,009	6,401,995	9,261,580
Professional services expenses	7,352,785	5,229,184	1,171,977
Change in inventory of finished goods	5,337,118	7,266,283	16,790,457
Expected credit loss	12,153,098		404,210
Insurance expenses	1,548,512	862,649	25,300
Amortization expenses on intangible assets	726,031	1,687,618	2,361,009
Depreciation expenses on property, plant and equipment	507,026	5,897,753	6,351,561
Depreciation expenses on right-of-use asset	15,937	40,414	34,438
Share listing expenses		70,104,989
Others	2,481,689	1,437,146	1,987,959
Total expenses by nature	$ 53,952,106	$ 111,123,120	$ 50,317,916

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) (or 949,288 ordinary shares at $106.00 per share reflective of the 10-to-1 reverse stock split effective April 15, 2024)	$ 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, 2023	Dec. 31, 2022	Dec. 31, 2021
Employee Benefit Expense (Details) - Schedule Employee Benefit Expense [Line Items]
Wages and salaries	$ 12,421,453	$ 10,342,192	$ 10,017,927
Labor and health insurance fees	933,313	756,230	800,598
Pension	370,563	445,451	465,429
Share option expenses	203,676	346,122	375,941
Other personnel expenses	207,896	305,094	269,530
Total employee benefit expense	14,136,901	12,195,089	11,929,425
Cost of revenue [Member]
Employee Benefit Expense (Details) - Schedule Employee Benefit Expense [Line Items]
Wages and salaries	4,106,694	202,983	219,051
Labor and health insurance fees	84,518	20,413	23,650
Pension	54,565	11,942	12,942
Share option expenses
Other personnel expenses	3,243
Total employee benefit expense	4,249,020	235,338	255,643
Operating expenses [Member]
Employee Benefit Expense (Details) - Schedule Employee Benefit Expense [Line Items]
Wages and salaries	8,314,759	10,139,209	9,798,876
Labor and health insurance fees	848,795	735,817	776,948
Pension	315,998	433,509	452,487
Share option expenses	203,676	346,122	375,941
Other personnel expenses	204,653	305,094	269,530
Total employee benefit expense	$ 9,887,881	$ 11,959,751	$ 11,673,782

Income Tax (Details)

Income Tax (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax (Details) [Line Items]
Unrecognized tax losses (in Dollars)	$ 3,797,937	$ 3,808,756
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	27.98%
United Kingdom Taxation [Member]
Income Tax (Details) [Line Items]
Profits tax rate	19%
India Taxation [Member]
Income Tax (Details) [Line Items]
Profits tax rate	25%
Egypt Taxation [Member]
Income Tax (Details) [Line Items]
Profits tax rate	22.50%

Income Tax (Details) - Schedule

Income Tax (Details) - Schedule of Income Tax Expense (Benefit) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Income Tax Expense Benefit [Abstract]
Current tax on profits for the year	$ 4,529,365	$ 2,174	$ 1,167
Prior year income tax overestimation		(1,829)
Total current tax	4,529,365	345	1,167
Origination and reversal of temporary differences	(1,013,375)	430,023	(239,612)
Income tax expense (benefit)	$ 3,515,990	$ 430,368	$ (238,445)

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Reconciliation Between Income Tax Expense Benefit and Accounting Loss [Abstract]
Tax calculated based on gain (loss) before tax and statutory tax rate (Note)	[1]	$ 4,286,824	$ (2,267,658)	$ (1,398,565)
Prior year income tax overestimation			(1,829)
Effects from items disallowed by tax regulation		913,745	85,387	108,574
Utilization of previously unrecognized tax losses		(3,017,084)
Temporary differences not recognized		1,308,011
Taxable loss not recognized as deferred tax assets		24,494	2,614,468	1,051,546
Income tax expense (benefit)		$ 3,515,990	$ 430,368	$ (238,445)
[1]The basis for computing the applicable tax rate are the rates applicable in the respective countries where the Group entities operate.

Income Tax (Details) - Schedu_3

Income Tax (Details) - Schedule of Deferred Tax Assets or Liabilities as a result of Temporary differences and Loss Carryforwards - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Balance beginning, Provisions		$ 29,905
Balance beginning, Employee share options
Balance beginning, Unrealized exchange loss
Balance beginning, Tax losses carryforward
Balance beginning, Deferred tax assets	$ 29,905	29,905
Balance ending, Deferred tax assets	970,201	29,905
Deferred tax liabilities:
Balance beginning, Prepayment of pension		(62,036)
Balance beginning, Unrealized exchange gain		(86,147)
Balance beginning, Deferred tax liabilities	(148,183)	(148,183)
Balance beginning, Total		118,278
Income Tax [Member]
Deferred tax assets:
Balance beginning, Provisions	29,905	51,664
Recognized in profit or loss, Provisions	876,300	(17,168)
Translation differences, Provisions	13,428	(4,591)
Balance ending, Provisions	919,633	29,905
Balance beginning, Employee share options		179,549
Recognized in profit or loss, Employee share options		(166,750)
Translation differences, Employee share options		(12,799)
Balance beginning, Unrealized exchange loss		116,315
Recognized in profit or loss, Unrealized exchange loss	49,807	(108,025)
Translation differences, Unrealized exchange loss	761	(8,290)
Balance ending, Unrealized exchange loss	50,568
Balance beginning, Tax losses carryforward		62,675
Recognized in profit or loss, Tax losses carryforward		(58,208)
Translation differences, Tax losses carryforward		(4,467)
Balance beginning, Deferred tax assets	29,905	410,203
Recognized in profit or loss, Deferred tax assets	926,107	(350,151)
Translation differences, Deferred tax assets	14,189	(30,147)
Balance ending, Deferred tax assets	970,201	29,905
Deferred tax liabilities:
Balance beginning, Prepayment of pension	(62,036)	(68,151)
Recognized in profit or loss, Prepayment of pension	2,288	(627)
Translation differences, Prepayment of pension	(59)	6,742
Balance ending, Prepayment of pension	(59,807)	(62,036)
Balance beginning, Unrealized exchange gain	(86,147)	(10,251)
Recognized in profit or loss, Unrealized exchange gain	84,980	(79,245)
Translation differences, Unrealized exchange gain	1,167	3,349
Balance ending, Unrealized exchange gain		(86,147)
Balance beginning, Deferred tax liabilities	(148,183)	(78,402)
Recognized in profit or loss, Deferred tax liabilities	87,268	(79,872)
Translation differences, Deferred tax liabilities	1,108	10,091
Balance ending, Deferred tax liabilities	(59,807)
Balance beginning, Total	(118,278)	331,801
Recognized in profit or loss, Total	1,013,375	(430,023)
Translation differences, Total	15,297	(20,056)
Balance ending, Total	$ 910,394	$ (118,278)

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, 2023	Dec. 31, 2022
Income Tax (Details) - Schedule of Expiration Dates of Unused Tax Losses and Amounts of Unrecognized Deferred Tax Assets [Line Items]
Amount filed/ assessed	$ 4,990,172	$ 20,793,225
Unused amount	4,990,172	20,793,225
Unrecognized amount	4,990,172	20,793,225
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	335,863	607,999
Unused amount	335,863	607,999
Unrecognized amount	$ 335,863	$ 607,999
Expiry year	2026 years	2026 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	$ 265,902	$ 1,357,953
Unused amount	265,902	1,357,953
Unrecognized amount	$ 265,902	$ 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	$ 1,391,266	$ 4,771,824
Unused amount	1,391,266	4,771,824
Unrecognized amount	$ 1,391,266	$ 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	$ 462,800	$ 2,558,560
Unused amount	462,800	2,558,560
Unrecognized amount	$ 462,800	$ 2,558,560
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	$ 2,382,650	$ 9,490,794
Unused amount	2,382,650	9,490,794
Unrecognized amount	$ 2,382,650	$ 9,490,794
Expiry year	2032 years	2032 years
2023 [Member]
Income Tax (Details) - Schedule of Expiration Dates of Unused Tax Losses and Amounts of Unrecognized Deferred Tax Assets [Line Items]
Amount filed/ assessed	$ 151,691
Unused amount	151,691
Unrecognized amount	$ 151,691
Expiry year	2033 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
Unused amount		2,006,095
Unrecognized amount		$ 2,006,095
Expiry year		2027 years

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
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	3,390,323	12,514,617	33,903,228

Earnings (Loss) Per Share (De_2

Earnings (Loss) Per Share (Details) - Schedule of Earnings (Loss) Per Share - USD ($)		12 Months Ended
		Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Earnings (Loss) Per Share (Details) - Schedule of Earnings (Loss) Per Share [Line Items]
Amount after tax (in Dollars)		$ 13,495,614
Weighted average number of ordinary shares outstanding	[2]	7,038,173	[1]	4,908,558		2,968,508
Loss per share (in Dollars per share)		$ 1.92		$ (17.83)		$ (2.88)
Amount after tax, diluted (in Dollars)		$ 12,410,102		$ (87,537,224)	[3]	$ (8,548,294)	[3]
Weighted average number of ordinary shares outstanding, diluted	[1]	7,558,479		4,908,558	[3]	2,968,508	[3]
Loss per share, diluted (in Dollars per share)		$ 1.64		$ (17.83)	[3]	$ (2.88)	[3]
Employees’ equity compensation [Member]
Earnings (Loss) Per Share (Details) - Schedule of Earnings (Loss) Per Share [Line Items]
Weighted average number of ordinary shares outstanding, diluted	[1]	93,664
Comvertible preference shares [Member]
Earnings (Loss) Per Share (Details) - Schedule of Earnings (Loss) Per Share [Line Items]
Amount after tax, diluted (in Dollars)		$ (1,085,512)
Weighted average number of ordinary shares outstanding, diluted	[1]	412,685
Warrants [Member]
Earnings (Loss) Per Share (Details) - Schedule of Earnings (Loss) Per Share [Line Items]
Weighted average number of ordinary shares outstanding, diluted	[1]	13,957
[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 (or 6,500,000 reflective of 10-to-1 reverse stock split effective April 15, 2024) 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 24 for more information on the capital recapitalization. Shares outstanding for the years have been restated for the 10-for-1 reverse stock split effective April 15, 2024.[2]Shares outstanding for the years have been restated for the 10-to-1 reverse stock split effective April 15, 2024.[3]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 the years ended December 31, 2022 and 2021 and convertible preference shares were excluded in the computation of diluted loss per share for the year ended December 31, 2021 since it was anti-dilutive. The number of shares that were excluded from the loss per share calculation above for the years ended December 31, 2022 and December 31, 2021 that could be dilutive in the future was 12,514,617 and 33,903,228 shares, respectively (or 1,251,462 and 3,390,323 shares, respectively, reflective of 10-to-1 reverse stock split effective April 15, 2024).

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - Schedule of Investing Activities with Partial Cash Payments - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Investing Activities with Partial Cash Payments [Abstract]
Purchase of property, plant and equipment	$ 237,564	$ 2,886,753	$ 7,495,838
Add: Opening balance of payable on equipment	79,517	128,013	128,446
Less: Ending balance of payable on equipment	(19,724)	(79,517)	(128,013)
Cash paid during the year	$ 297,357	$ 2,935,249	$ 7,496,271

Supplemental Cash Flow Inform_4

Supplemental Cash Flow Information (Details) - Schedule of Purchase of Property, Plant and Equipment - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Purchase of Property Plant and Equipment [Abstract]
Acquisition of intangible assets	$ 6,538,446	$ 73,093	$ 1,626,065
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	(3,020,475)		(727,060)
Cash paid during the year	$ 3,517,971	$ 73,093	$ 899,005

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Short-term borrowings [Member]
Schedule of Changes in Liabilities from Financing Activities [Abstract]
Balance at beginning	$ 13,492,935	$ 22,968,092	$ 17,785,057
Changes in cash flow from financing activities	2,845,059	(7,596,588)	4,672,902
Changes in other non-cash items	78,073
Impact of changes in foreign exchange rate	33,043	(1,878,569)	510,133
Balance at ending	16,449,110	13,492,935	22,968,092
Long-term borrowings (including current portion) [Member]
Schedule of Changes in Liabilities from Financing Activities [Abstract]
Balance at beginning	10,360,684	12,829,264	11,321,966
Changes in cash flow from financing activities	(1,631,896)	(1,451,496)	1,213,207
Changes in other non-cash items	(78,073)
Impact of changes in foreign exchange rate	(10,404)	(1,017,084)	294,091
Balance at ending	8,640,311	10,360,684	12,829,264
Lease Liabilities [Member]
Schedule of Changes in Liabilities from Financing Activities [Abstract]
Balance at beginning	16,981	124,175	34,685
Changes in cash flow from financing activities	(16,344)	(90,549)	(33,864)
Changes in other non-cash items	52,701	(7,277)	122,508
Impact of changes in foreign exchange rate		(9,368)	846
Balance at ending	53,338	16,981	124,175
Liabilities from financing activities-gross [Member]
Schedule of Changes in Liabilities from Financing Activities [Abstract]
Balance at beginning	23,870,600	35,921,531	29,141,708
Changes in cash flow from financing activities	1,196,819	(9,138,633)	5,852,245
Changes in other non-cash items	52,701	(7,277)	122,508
Impact of changes in foreign exchange rate	22,639	(2,905,021)	805,070
Balance at ending	$ 25,142,759	$ 23,870,600	$ 35,921,531

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)			12 Months Ended
		Dec. 05, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Related party transactions [Abstract]
Ordinary shares		$ 2,814,895	$ 23,290,000
Reverse stock split		281,490
Accounts receivables		15,663,648
Property, plant and equipment		12,287,359
Other intangible assets		$ 1,629,133
Receivables due from related parties	[1]		$ 521,852	$ 521,852
[1]Information relating to this transaction is provided in Note 38 (d).

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of Names of Related Parties and Relationship	12 Months Ended
	Dec. 31, 2023
Koh Sih-Ping (Note) [Member]
Schedule of Names of Related Parties and Relationship [Line Items]
Relationship with the Company	Other related party
Origin Rise Limited (Note) [Member]
Schedule of Names of Related Parties and Relationship [Line Items]
Relationship with the Company	Other related party
Asteria Corporation [Member]
Schedule of Names of Related Parties and Relationship [Line Items]
Relationship with the Company	Shareholder of the Company

Related Party Transactions (D_3

Related Party Transactions (Details) - Schedule of Interest Expense - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Interest Expense [Abstract]
Interest expense	$ 253,469	$ 246,763	$ 96,987

Related Party Transactions (D_4

Related Party Transactions (Details) - Schedule of Interest Payable - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Interest Payable [Abstract]
Interest payable	$ 247,304

Related Party Transactions (D_5

Related Party Transactions (Details) - Schedule of Key Management Compensation - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Key Management Compensation [Abstract]
Salaries and other short-term employee benefits	$ 3,044,064	$ 1,218,826	$ 769,956
Post-employment benefits	$ 3,283	$ 815	$ 14,814
Share option expenses (in Shares)			62,974
Key management compensation, Total	$ 3,047,347	$ 1,219,641	$ 847,744

Pledged Assets (Details) - Sche

Pledged Assets (Details) - Schedule of group’s Assets Pledged as Collateral - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pledged Assets (Details) - Schedule of group’s Assets Pledged as Collateral [Line Items]
Book value	$ 56,546,018	$ 21,989,848
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	41,470,915	$ 6,871,187
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	12,737,302	$ 12,718,015
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	$ 2,337,801	$ 2,400,646
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, 2023	Dec. 31, 2022
NSGUARD Technology Inc [Member]
Significant Contingent Liabilities and Unrecognized Contract Commitments [Line Items]
Secured guaranteed notes	$ 58,702	$ 58,613
Banker’s letter of guarantee issued	1,069,169	1,204,877
Gorilla Technology Inc [Member]
Significant Contingent Liabilities and Unrecognized Contract Commitments [Line Items]
Banker’s letter of guarantee issued	36,366,370
Gorilla Taiwan [Member]
Significant Contingent Liabilities and Unrecognized Contract Commitments [Line Items]
Banker’s letter of guarantee issued	2,236,725	1,739,982
Berwick Resources Limited [Member]
Significant Contingent Liabilities and Unrecognized Contract Commitments [Line Items]
Promissory note outstanding		$ 1,000,000
Asteria Corporation [Member]
Significant Contingent Liabilities and Unrecognized Contract Commitments [Line Items]
Promissory note outstanding	$ 3,000,000

Significant Events after the _2

Significant Events after the Reporting Period (Details) - USD ($)		1 Months Ended	12 Months Ended
	Jan. 18, 2024	Feb. 29, 2024	Dec. 31, 2023
Significant events after the reporting period [Abstract]
Seeking, damages and other relief	$ 2,493,571
Amount and interest claimed			$ 2,493,571
Issaunce of series B preferred convertible shares		$ 10,000,000
Issaunce of series B preferred conversion price		11
Issaunce of series B preferred exercise price		$ 15

Capital Management (Details) -

Capital Management (Details) - Schedule of Gearing Ratios - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Gearing Ratios [Abstract]
Total borrowings	$ 25,089,421	$ 23,853,619
Less: Cash and cash equivalents	(5,306,857)	(22,996,377)
Net debt	19,782,564	857,242
Total equity	54,151,733	28,543,183
Total capital	$ 73,934,297	$ 29,400,425
Gearing ratio	27%	3%

Financial Instruments (Details)

Financial Instruments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jan. 01, 2022
Financial Instruments [Line Items]
Total exchange gain or (loss)	$ 78,178	$ 1,079,191	$ (105,098)
Market interest rate	1%
Increase in the cash outflow	$ 134,491	99,943	143,745
Contract assets	34,213,379	725,441		$ 1,639,893
Cash and cash equivalents and financial assets at amortized cost	46,777,772	29,867,564
Increase in credit losses	12,153,098		$ 404,210
Other receivables and guarantee deposits	107,228	648,617
Accounts receivable [Member]
Financial Instruments [Line Items]
Increase in credit losses	7,600,000
Credit risk [member]
Financial Instruments [Line Items]
Other receivables and guarantee deposits	$ 613,544	$ 869,619

Financial Instruments (Detail_2

Financial Instruments (Details) - Schedule of Financial Instruments by Category - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Financial assets
Financial assets at fair value through profit or loss	$ 995,101	$ 1,073,229
Financial assets at amortized cost	48,839,518	44,778,794
Financial assets, total	49,834,619	45,852,023
Financial liabilities
Financial liabilities at amortized cost	42,216,345	34,149,747
Warrant liabilities	6,221,482	2,042,410
Convertible preference share liabilities	7,767,238
Financial liabilities, total	$ 56,205,065	$ 36,192,157

Financial Instruments (Detail_3

Financial Instruments (Details) - Schedule of Assets and Liabilities Denominated in Foreign Currencies - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
NTD:USD [Member]
Monetary items
Foreign currency amount, Financial assets	$ 516,510,000	$ 563,120,000
Exchange rate, Financial assets	0.033%	0.033%
Book value, Financial assets	$ 16,844,446	$ 18,336,686
Monetary items
Foreign currency amount, Financial liabilities	$ 614,748,000	$ 44,465,000
Exchange rate, Financial liabilities	0.033%	0.033%
Book value, Financial liabilities	$ 20,048,202	$ 1,447,905
EGP:USD [Member]
Monetary items
Foreign currency amount, Financial assets	$ 600,433,000
Exchange rate, Financial assets	0.055%
Book value, Financial assets	$ 33,285,236
Monetary items
Foreign currency amount, Financial liabilities	$ 432,966,000
Exchange rate, Financial liabilities	0.033%
Book value, Financial liabilities	$ 14,158,000
GBP:USD [Member]
Monetary items
Foreign currency amount, Financial liabilities	$ 12,619,000
Exchange rate, Financial liabilities	1.27%
Book value, Financial liabilities	$ 16,025,800

Financial Instruments (Detail_4

Financial Instruments (Details) - Schedule of Foreign Currency Market Risk Arising from Significant Foreign Exchange Variation - USD ($)	Dec. 31, 2023	Dec. 31, 2022
NTD:USD [Member]
Monetary items
Financial assets, Degree of variation	1%	1%
Financial assets, Effect on profit or loss	$ 168,444	$ 183,367
Monetary items
Financial liabilities, Degree of variation	1%	1%
Financial liabilities, Effect on profit or loss	$ 200,482	$ 14,479
EGP:USD [Member]
Monetary items
Financial assets, Degree of variation	1%
Financial assets, Effect on profit or loss	$ 332,852
Monetary items
Financial liabilities, Degree of variation	1%
Financial liabilities, Effect on profit or loss	$ 141,580
GBP:USD [Member]
Monetary items
Financial liabilities, Degree of variation	1%
Financial liabilities, Effect on profit or loss	$ 160,258

Financial Instruments (Detail_5

Financial Instruments (Details) - Schedule of Provision Matrix - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Provision Matrix [Line Items]
Total book value	$ 14,563,153	$ 15,523,390
Loss allowance	13,114,951	1,481,779
Not past due [Member]
Schedule of Provision Matrix [Line Items]
Total book value	3,937,838	11,022,374
Loss allowance	$ 2,489,636	$ 324,060
Not past due [Member] | Bottom of Range [Member]
Schedule of Provision Matrix [Line Items]
Expected loss rate	0.03%	0.03%
Not past due [Member] | Top of Range [Member]
Schedule of Provision Matrix [Line Items]
Expected loss rate	100%	6.30%
Up to 180 days past due [Member]
Schedule of Provision Matrix [Line Items]
Total book value	$ 4,770,297	$ 4,091,598
Loss allowance	$ 4,770,297	$ 754,722
Up to 180 days past due [Member] | Bottom of Range [Member]
Schedule of Provision Matrix [Line Items]
Expected loss rate	0.15%	0.15%
Up to 180 days past due [Member] | Top of Range [Member]
Schedule of Provision Matrix [Line Items]
Expected loss rate	100%	100%
Up to 365 days past due [Member]
Schedule of Provision Matrix [Line Items]
Total book value	$ 3,100,633	$ 409,418
Loss allowance	$ 3,100,633	$ 402,997
Up to 365 days past due [Member] | Bottom of Range [Member]
Schedule of Provision Matrix [Line Items]
Expected loss rate	1.40%	1.40%
Up to 365 days past due [Member] | Top of Range [Member]
Schedule of Provision Matrix [Line Items]
Expected loss rate	100%	100%
Over 366 days past due [Member]
Schedule of Provision Matrix [Line Items]
Expected loss rate	100%	100%
Total book value	$ 2,754,385
Loss allowance	$ 2,754,385

Financial Instruments (Detail_6

Financial Instruments (Details) - Schedule of ECLs for Contract Assets, Accounts and Other Receivable - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accounts receivable [Member]
Schedule of ECLs for Contract Assets, Accounts and Other Receivable [Line Items]
Balance at beginning	$ 1,481,779	$ 1,486,291
Effect of foreign exchange		(4,512)
Provision for ECLs	11,633,172
Balance at ending	13,114,951	1,481,779
Other receivables [Member]
Schedule of ECLs for Contract Assets, Accounts and Other Receivable [Line Items]
Balance at beginning
Provision for ECLs	521,852
Balance at ending	$ 521,852

Financial Instruments (Detail_7

Financial Instruments (Details) - Schedule of Non-Derivative Financial Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Less than 1 year [Member]
Schedule of Non-Derivative Financial Liabilities [Line Items]
Lease liabilities	$ 30,327	$ 17,183
Long-term borrowings (including current portion)	2,052,026	2,365,972
Over 1 year [Member]
Schedule of Non-Derivative Financial Liabilities [Line Items]
Lease liabilities	24,241
Long-term borrowings (including current portion)	$ 7,867,224	$ 9,461,319

Fair Value Information (Details

Fair Value Information (Details) - Schedule of the Related Information of Natures of the Assets and Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Financial assets at fair value through profit or loss
Recurring fair value measurements of assets	$ 995,101	$ 1,073,229
Financial liabilities at fair value through profit or loss
Recurring fair value measurements of liabilities	13,988,720
Warrant Liabilities [Member]
Financial liabilities at fair value through profit or loss
Recurring fair value measurements of liabilities	6,221,482	2,042,410
Convertible preference share liabilities [Member]
Financial liabilities at fair value through profit or loss
Recurring fair value measurements of liabilities	7,767,238
Investment in a rent-a-captive company [Member]
Financial assets at fair value through profit or loss
Recurring fair value measurements of assets	995,101	1,073,229
Level 1 [Member]
Financial liabilities at fair value through profit or loss
Recurring fair value measurements of liabilities	287,482
Level 1 [Member] | Warrant Liabilities [Member]
Financial liabilities at fair value through profit or loss
Recurring fair value measurements of liabilities	287,482	2,042,410
Level 1 [Member] | Convertible preference share liabilities [Member]
Financial liabilities at fair value through profit or loss
Recurring fair value measurements of liabilities
Level 1 [Member] | Investment in a rent-a-captive company [Member]
Financial assets at fair value through profit or loss
Recurring fair value measurements of assets
Level 2 [Member]
Financial liabilities at fair value through profit or loss
Recurring fair value measurements of liabilities
Level 2 [Member] | Warrant Liabilities [Member]
Financial liabilities at fair value through profit or loss
Recurring fair value measurements of liabilities
Level 2 [Member] | Convertible preference share liabilities [Member]
Financial liabilities at fair value through profit or loss
Recurring fair value measurements of liabilities
Level 2 [Member] | Investment in a rent-a-captive company [Member]
Financial assets at fair value through profit or loss
Recurring fair value measurements of assets
Level 3 [Member]
Financial liabilities at fair value through profit or loss
Recurring fair value measurements of liabilities	13,701,238
Level 3 [Member] | Warrant Liabilities [Member]
Financial liabilities at fair value through profit or loss
Recurring fair value measurements of liabilities	5,934,000
Level 3 [Member] | Convertible preference share liabilities [Member]
Financial liabilities at fair value through profit or loss
Recurring fair value measurements of liabilities	7,767,238
Level 3 [Member] | Investment in a rent-a-captive company [Member]
Financial assets at fair value through profit or loss
Recurring fair value measurements of assets	$ 995,101	$ 1,073,229

Fair Value Information (Detai_2

Fair Value Information (Details) - Schedule of the Changes in Level 3 Instrument - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Private warrant liabilities at fair value [Member]
Fair Value Information (Details) - Schedule of the Changes in Level 3 Instrument [Line Items]
Balance
Granted in the year	9,222,288
Losses recognized in profit or loss	(3,288,288)
Balance	5,934,000
Convertible preference share liabilities at fair value [Member]
Fair Value Information (Details) - Schedule of the Changes in Level 3 Instrument [Line Items]
Balance
Granted in the year	14,067,712
Exercised in the year	(5,214,962)
Losses recognized in profit or loss	(1,085,512)
Balance	7,767,238
Financial assets at fair value through profit or loss, category [member]
Fair Value Information (Details) - Schedule of the Changes in Level 3 Instrument [Line Items]
Balance	1,073,229
Acquired in the year		1,105,540
Losses recognized in profit or loss	(78,128)	(32,311)
Balance	$ 995,101	$ 1,073,229

Fair Value Information (Detai_3

Fair Value Information (Details) - Schedule of Qualitative Information of Significant Unobservable Inputs and Sensitivity Analysis - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Qualitative Information of Significant Unobservable Inputs and Sensitivity Analysis [Line Items]
Fair value,Investment in a rent-a-captive company	$ 995,101	$ 1,073,229
Valuation technique, Investment in a rent-a-captive company	Net asset value	Net asset value
Significant unobservable input, Investment in a rent-a-captive company	Not applicable	Not applicable
Range (weighted average), Investment in a rent-a-captive company
Relationship of inputs to fair value, Investment in a rent-a-captive company	Not applicable	Not applicable
Fair value, Warrant liabilities	$ 5,934,000
Valuation technique, Warrant liabilities	Black-Scholes Model
Significant unobservable input, Warrant liabilities	Price volatility
Range (weighted average), Warrant liabilities	93.45%
Relationship of inputs to fair value, Warrant liabilities	No certain positive and negative relationship between stock price volatility and fair value
Fair value, Convertible preference share liabilities	$ 7,767,238
Valuation technique , Convertible preference share liabilities	Black-Scholes Model
Significant unobservable input, Convertible preference share liabilities	Price volatility
Range (weighted average), Convertible preference share liabilities	93.23%
Relationship of inputs to fair value, Convertible preference share liabilities	No certain positive and negative relationship between stock price volatility and fair value
Warrant liabilities [Member]
Schedule of Qualitative Information of Significant Unobservable Inputs and Sensitivity Analysis [Line Items]
Significant unobservable input, Warrant liabilities	Dividend yield
Range (weighted average), Warrant liabilities	0%
Relationship of inputs to fair value, Warrant liabilities	The higher the dividend rate, the lower the fair value
Warrant liabilities [Member]
Schedule of Qualitative Information of Significant Unobservable Inputs and Sensitivity Analysis [Line Items]
Significant unobservable input, Warrant liabilities	Risk free rate
Range (weighted average), Warrant liabilities	3.90%
Relationship of inputs to fair value, Warrant liabilities	The higher the risk free rate, the higher the fair value
Convertible preference share liabilities [Member]
Schedule of Qualitative Information of Significant Unobservable Inputs and Sensitivity Analysis [Line Items]
Significant unobservable input, Convertible preference share liabilities	Dividend yield
Range (weighted average), Convertible preference share liabilities	0%
Relationship of inputs to fair value, Convertible preference share liabilities	The higher the dividend rate, the lower the fair value
Investment in a rent-a-captive company [Member]
Schedule of Qualitative Information of Significant Unobservable Inputs and Sensitivity Analysis [Line Items]
Significant unobservable input, Investment in a rent-a-captive company	Risk free rate
Range (weighted average), Investment in a rent-a-captive company	3.90%
Relationship of inputs to fair value, Investment in a rent-a-captive company	The higher the risk free rate, the higher the fair value

Segment Information (Details)

Segment Information (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Information (Details) [Line Items]
Total accounts receivable		10%	10%
Taiwan [member]
Segment Information (Details) [Line Items]
Revenue percentage	99%	66%	89%
Major customers [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, 2023	Dec. 31, 2022	Dec. 31, 2021
Security Convergence [Member]
Segment Information (Details) - Schedule of Chief Operating Decision-Maker for the Reportable Segments [Line Items]
Revenue from external customers		$ 61,789,671	$ 12,710,421	$ 12,055,359
Inter-segment revenue		11,697,729	149,771	253,027
Total segment revenue		73,487,400	12,860,192	12,308,386
Segment gain (loss) before tax		28,283,481	(2,848,847)	(1,178,204)
Segment including :
Depreciation		476,605	2,490,896	2,146,285
Amortization		102,736	967,557	743,540
Interest income		(309,605)	(9,861)	(1,827)
Interest expense		529,750	221,215	207,329
Tax (benefit) expense		3,370,891	81,248	(22,795)
Segment assets		85,334,926	22,387,916	30,187,283
Segment liabilities		50,490,134	21,790,810	27,663,770
Video IoT [Member]
Segment Information (Details) - Schedule of Chief Operating Decision-Maker for the Reportable Segments [Line Items]
Revenue from external customers		2,905,320	9,698,387	30,187,504
Inter-segment revenue		39,339	826,548	1,327,955
Total segment revenue		2,944,659	10,524,935	31,515,459
Segment gain (loss) before tax		(3,547,581)	(6,750,899)	(6,095,996)
Segment including :
Depreciation		26,637	3,447,091	4,239,714
Amortization		4,633	720,061	1,617,469
Interest income		(16,394)	(36,235)	(26,683)
Interest expense		34,553	336,045	336,965
Tax (benefit) expense		142,928	346,946	(216,817)
Segment assets		9,137,251	30,228,118	70,605,865
Segment liabilities		16,486,654	26,070,168	56,571,772
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 gain (loss) before tax	[1]	(7,948,575)	(77,507,110)	(1,512,539)
Segment including :
Depreciation	[1]	19,721	180
Amortization	[1]	618,662
Interest income	[1]	(444,411)	(189,816)	(9,359)
Interest expense	[1]	253,762	278,013	122,055
Tax (benefit) expense	[1]	2,171	2,174	1,167
Segment assets	[1]	113,310,681	45,236,856	69,274,230
Segment liabilities	[1]	83,970,880	19,088,347	14,098,995
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]	(11,737,068)	(976,319)	(1,580,982)
Total segment revenue	[2]	(11,737,068)	(976,319)	(1,580,982)
Segment gain (loss) before tax	[2]	224,277
Segment including :
Depreciation	[2]
Amortization	[2]
Interest income	[2]
Interest expense	[2]
Tax (benefit) expense	[2]
Segment assets	[2]	(92,349,110)	(32,592,012)	(75,136,675)
Segment liabilities	[2]	(89,661,653)	(30,231,630)	(49,332,937)
Consolidation [Member]
Segment Information (Details) - Schedule of Chief Operating Decision-Maker for the Reportable Segments [Line Items]
Revenue from external customers		64,694,991	22,408,808	42,242,863
Inter-segment revenue
Total segment revenue		64,694,991	22,408,808	42,242,863
Segment gain (loss) before tax		17,011,602	(87,106,856)	(8,786,739)
Segment including :
Depreciation		522,963	5,938,167	6,385,999
Amortization		726,031	1,687,618	2,361,009
Interest income		(770,410)	(235,912)	(37,869)
Interest expense		818,065	835,273	666,349
Tax (benefit) expense		3,515,990	430,368	(238,445)
Segment assets		115,437,748	65,260,878	94,930,703
Segment liabilities		$ 61,336,015	$ 36,717,695	$ 49,001,600
[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, 2023	Dec. 31, 2022	Dec. 31, 2021
Asia
Revenue	$ 64,694,991	$ 22,408,808	$ 42,242,863
Non-current assets	25,505,779	17,256,635	38,645,305
Taiwan [member]
Asia
Revenue	64,615,921	14,706,318	37,433,251
Non-current assets	15,821,531	16,716,816	33,026,486
Hong Kong [member]
Asia
Revenue	63,615	7,687,126	4,797,685
Non-current assets	3,695,405	704	5,616,651
Others [Member]
Asia
Revenue		10,774	8,417
Non-current assets	47,964		2,010
Americas [Member]
Asia
Revenue		4,590	3,510
Non-current assets	895	1,431	158
Cayman Islands [Member]
Asia
Revenue
Non-current assets	65,578	537,684
Other regions [Member]
Asia
Revenue	15,455
Non-current assets	$ 5,874,406

Segment Information (Details)_3

Segment Information (Details) - Schedule of Information of Major Customers - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Customer A [Member] | Singapore [Member]
Segment Information (Details) - Schedule of Information of Major Customers [Line Items]
Revenue			Not applicable
Segment		$ 5,388,482
Customer B [Member] | Taiwan [Member]
Segment Information (Details) - Schedule of Information of Major Customers [Line Items]
Revenue			Not applicable
Segment		$ 3,691,803
Customer C [Member] | Taiwan [Member]
Segment Information (Details) - Schedule of Information of Major Customers [Line Items]
Revenue	Not applicable	Not applicable	Note 1	[1]
Segment	$ 8,129,968		$ 6,592,017
Customer D [Member] | Taiwan [Member]
Segment Information (Details) - Schedule of Information of Major Customers [Line Items]
Revenue	Not applicable	Not applicable	Video IoT
Segment			$ 3,696,945
Customer E [Member] | Egypt [Member]
Segment Information (Details) - Schedule of Information of Major Customers [Line Items]
Revenue	Security Convergence	Not applicable	Not applicable
Segment	$ 52,271,731
[1]The Group sells products from both segments, Video IoT and security convergence.