{
 "schema": "annalist.dataset/0.1",
 "company": {
  "id": "first-resources",
  "name": "First Resources Limited",
  "country": "SG",
  "template": "corporate",
  "cik": null,
  "tickers": [
   "EB5"
  ],
  "currency": "USD",
  "accounting": "IFRS",
  "fiscal_year_end": "12-31"
 },
 "as_of": {
  "period": "FY2025",
  "period_end": "2025-12-31",
  "release_date": null,
  "approved": "2026-03-27"
 },
 "conventions": {
  "amounts": "in the presentation currency of the annual report, in units of that currency; per-share items in that currency per share",
  "signs": "revenue, expenses, taxes and payments are positive amounts; operating, investing and financing cash-flow totals are negative when cash flows out",
  "fiscal_year": "FY<year> is the fiscal year that ends in that calendar year; start and end dates are given for every period",
  "periods": "fiscal years only; each annual report gives its own year and the year before",
  "accounting": "each company's series rests on one accounting basis, IFRS Accounting Standards, the China Accounting Standards for Business Enterprises (CAS) or the Indonesian Financial Accounting Standards (SAK), which the company record names",
  "restatements": "each value comes from the latest annual report that gives the period; other different values are listed in restatements",
  "comparison": "a change against the same period a year earlier compares 2 figures of one basis, as the latest report that presents both periods gives them, so that a restatement or a stock split between 2 reports does not count as a change; where these figures differ from the published ones, the row of the later period gives them under comparison, with their sources and the fiscal year of the report (basis), and a comparison of null means that no report presents both",
  "definitions": "each item keeps one definition across the years; a line of another scope stays out of the item, or the item names its scope",
  "withheld": "a value that contradicts the definition of its item, or that reports give with opposite signs, is withheld: it is empty and listed in withheld with its reason and sources. So is a gross profit that revenue less cost of sales does not give, and a cost of sales that a report gives without gross profit",
  "source_ids": "AR:<company>-<fiscal year end>: the annual report that the company publishes on its website; see documents",
  "methods": "method is reported, or derived where the figure is calculated from figures of the documents listed"
 },
 "coverage": {
  "first_fiscal_year": 2020,
  "latest_period": "FY2025",
  "rule": "every fiscal year of the annual reports that the company publishes on its website, in the presentation currency of the latest report"
 },
 "items": {
  "pl": {
   "revenue": {
    "label": "Revenue",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "cost_of_revenue": {
    "label": "Cost of sales",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "gross_profit": {
    "label": "Gross profit",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "rnd": {
    "label": "Research and development expense",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "sga": {
    "label": "Selling, general and administrative expense",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "operating_income": {
    "label": "Operating profit",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "interest_expense": {
    "label": "Finance costs",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "pretax_income": {
    "label": "Profit before tax",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "income_tax": {
    "label": "Income tax expense",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "net_income_incl_nci": {
    "label": "Profit including non-controlling interests",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "net_income": {
    "label": "Profit attributable to owners of the parent",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "nci_profit": {
    "label": "Profit attributable to non-controlling interests",
    "unit": "USD",
    "additive": true,
    "group": "note"
   },
   "eps_basic": {
    "label": "Earnings per share, basic",
    "unit": "USD/shares",
    "additive": false,
    "group": "statement"
   },
   "eps_diluted": {
    "label": "Earnings per share, diluted",
    "unit": "USD/shares",
    "additive": false,
    "group": "statement"
   },
   "shares_basic": {
    "label": "Weighted average shares, basic",
    "unit": "shares",
    "additive": false,
    "group": "statement"
   },
   "shares_diluted": {
    "label": "Weighted average shares, diluted",
    "unit": "shares",
    "additive": false,
    "group": "statement"
   }
  },
  "bs": {
   "cash": {
    "label": "Cash and cash equivalents",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "receivables": {
    "label": "Trade and other receivables, current",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "inventory": {
    "label": "Inventories",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "current_assets": {
    "label": "Total current assets",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "ppe_net": {
    "label": "Property, plant and equipment",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "ppe_including_rou": {
    "label": "Property, plant and equipment, including right-of-use assets",
    "unit": "USD",
    "additive": true,
    "group": "note"
   },
   "right_of_use_assets": {
    "label": "Right-of-use assets",
    "unit": "USD",
    "additive": true,
    "group": "note"
   },
   "goodwill": {
    "label": "Goodwill",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "intangibles": {
    "label": "Intangible assets other than goodwill",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "goodwill_and_intangibles": {
    "label": "Goodwill and intangible assets",
    "unit": "USD",
    "additive": true,
    "group": "note"
   },
   "noncurrent_assets": {
    "label": "Total non-current assets",
    "unit": "USD",
    "additive": true,
    "group": "note"
   },
   "total_assets": {
    "label": "Total assets",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "accounts_payable": {
    "label": "Trade and other payables, current",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "debt_current": {
    "label": "Borrowings, current",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "long_term_debt": {
    "label": "Borrowings, non-current",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "lease_liabilities_current": {
    "label": "Lease liabilities, current",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "lease_liabilities_noncurrent": {
    "label": "Lease liabilities, non-current",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "borrowings_and_leases_current": {
    "label": "Borrowings and lease liabilities, current",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "borrowings_and_leases_noncurrent": {
    "label": "Borrowings and lease liabilities, non-current",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "current_liabilities": {
    "label": "Total current liabilities",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "noncurrent_liabilities": {
    "label": "Total non-current liabilities",
    "unit": "USD",
    "additive": true,
    "group": "note"
   },
   "total_liabilities": {
    "label": "Total liabilities",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "equity_parent": {
    "label": "Equity attributable to owners of the parent",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "retained_earnings": {
    "label": "Retained earnings",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "nci": {
    "label": "Non-controlling interests",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "equity_total": {
    "label": "Total equity",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "liabilities_and_equity": {
    "label": "Total equity and liabilities",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "short_term_investments": {
    "label": "Short-term investments",
    "unit": "USD",
    "additive": true,
    "group": "statement",
    "scope": "deposits with banks of more than 3 months among the current assets; securities held are left out"
   }
  },
  "cf": {
   "cfo": {
    "label": "Net cash from operating activities",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "cfi": {
    "label": "Net cash from investing activities",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "cff": {
    "label": "Net cash from financing activities",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "capex": {
    "label": "Purchases of property, plant and equipment",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "capex_intangibles": {
    "label": "Purchases of intangible assets",
    "unit": "USD",
    "additive": true,
    "group": "note"
   },
   "d_and_a": {
    "label": "Depreciation and amortisation",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "d_and_a_and_impairment": {
    "label": "Depreciation, amortisation and impairment",
    "unit": "USD",
    "additive": true,
    "group": "note"
   },
   "depreciation": {
    "label": "Depreciation",
    "unit": "USD",
    "additive": true,
    "group": "note"
   },
   "amortisation": {
    "label": "Amortisation",
    "unit": "USD",
    "additive": true,
    "group": "note"
   },
   "sbc": {
    "label": "Share-based payments",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "dividends_paid": {
    "label": "Dividends paid",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "buybacks": {
    "label": "Purchases of own shares",
    "unit": "USD",
    "additive": true,
    "group": "statement"
   },
   "lease_payments": {
    "label": "Payments of lease liabilities",
    "unit": "USD",
    "additive": true,
    "group": "note"
   },
   "interest_paid": {
    "label": "Interest paid",
    "unit": "USD",
    "additive": true,
    "group": "note"
   },
   "taxes_paid": {
    "label": "Income taxes paid",
    "unit": "USD",
    "additive": true,
    "group": "note"
   }
  }
 },
 "pl_quarterly": [],
 "pl_annual": [
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   "start": "2020-01-01",
   "end": "2020-12-31",
   "complete": true,
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    "net_income": 99673000.0,
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   },
   "sources": [
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   ],
   "value_sources": {
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   "method": "reported",
   "value_methods": {}
  },
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  },
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   "values": {
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