2023 Q4 Form 20-F Financial Statement
#000149315224019663 Filed on May 15, 2024
Income Statement
| Concept | 2023 Q4 | 2023 |
|---|---|---|
| Revenue | $23.06M | |
| YoY Change | 26.76% | |
| Cost Of Revenue | $11.13M | |
| YoY Change | 16.45% | |
| Gross Profit | $11.94M | |
| YoY Change | 38.16% | |
| Gross Profit Margin | 51.76% | |
| Selling, General & Admin | $29.90M | |
| YoY Change | 41.9% | |
| % of Gross Profit | 250.53% | |
| Research & Development | $879.4K | |
| YoY Change | 3.82% | |
| % of Gross Profit | 7.37% | |
| Depreciation & Amortization | $3.271M | |
| YoY Change | 39.16% | |
| % of Gross Profit | 27.4% | |
| Operating Expenses | $879.4K | |
| YoY Change | 3.82% | |
| Operating Profit | $11.06M | |
| YoY Change | 41.9% | |
| Interest Expense | $3.695M | |
| YoY Change | 181.49% | |
| % of Operating Profit | 33.41% | |
| Other Income/Expense, Net | $32.97M | |
| YoY Change | -345.7% | |
| Pretax Income | -$6.790M | |
| YoY Change | -87.94% | |
| Income Tax | -$1.079M | |
| % Of Pretax Income | ||
| Net Earnings | -$5.711M | |
| YoY Change | -89.66% | |
| Net Earnings / Revenue | -24.76% | |
| Basic Earnings Per Share | ||
| Diluted Earnings Per Share | -$0.10 | |
| COMMON SHARES | ||
| Basic Shares Outstanding | 73.87M shares | |
| Diluted Shares Outstanding |
Balance Sheet
| Concept | 2023 Q4 | 2023 |
|---|---|---|
| SHORT-TERM ASSETS | ||
| Cash & Short-Term Investments | $614.8K | |
| YoY Change | -89.25% | |
| Cash & Equivalents | $614.8K | |
| Short-Term Investments | ||
| Other Short-Term Assets | $1.353M | |
| YoY Change | -88.8% | |
| Inventory | $755.3K | |
| Prepaid Expenses | ||
| Receivables | $1.869M | |
| Other Receivables | $5.042M | |
| Total Short-Term Assets | $9.634M | |
| YoY Change | -60.27% | |
| LONG-TERM ASSETS | ||
| Property, Plant & Equipment | $456.8K | |
| YoY Change | -96.52% | |
| Goodwill | $11.43M | |
| YoY Change | -63.95% | |
| Intangibles | ||
| YoY Change | ||
| Long-Term Investments | $29.08K | |
| YoY Change | 0.03% | |
| Other Assets | $18.89K | |
| YoY Change | -27.65% | |
| Total Long-Term Assets | $33.58M | |
| YoY Change | -49.89% | |
| TOTAL ASSETS | ||
| Total Short-Term Assets | $9.634M | |
| Total Long-Term Assets | $33.58M | |
| Total Assets | $43.21M | $43.21M |
| YoY Change | -52.65% | -52.65% |
| SHORT-TERM LIABILITIES | ||
| YoY Change | ||
| Accounts Payable | $4.407M | |
| YoY Change | 163.52% | |
| Accrued Expenses | $1.790M | |
| YoY Change | -36.12% | |
| Deferred Revenue | ||
| YoY Change | ||
| Short-Term Debt | $122.4K | |
| YoY Change | -77.3% | |
| Long-Term Debt Due | $7.375M | |
| YoY Change | -30.49% | |
| Total Short-Term Liabilities | $17.25M | |
| YoY Change | -26.22% | |
| LONG-TERM LIABILITIES | ||
| Long-Term Debt | $254.5K | |
| YoY Change | -98.19% | |
| Other Long-Term Liabilities | $3.716M | |
| YoY Change | -89.82% | |
| Total Long-Term Liabilities | $3.970M | |
| YoY Change | -92.14% | |
| TOTAL LIABILITIES | ||
| Total Short-Term Liabilities | $17.25M | |
| Total Long-Term Liabilities | $3.970M | |
| Total Liabilities | $23.50M | $29.19M |
| YoY Change | -69.6% | -65.29% |
| SHAREHOLDERS EQUITY | ||
| Retained Earnings | ||
| YoY Change | ||
| Common Stock | ||
| YoY Change | ||
| Preferred Stock | ||
| YoY Change | ||
| Treasury Stock (at cost) | ||
| YoY Change | ||
| Treasury Stock Shares | ||
| Shareholders Equity | $14.03M | |
| YoY Change | ||
| Total Liabilities & Shareholders Equity | $43.21M | |
| YoY Change | -52.65% |
Cashflow Statement
| Concept | 2023 Q4 | 2023 |
|---|---|---|
| OPERATING ACTIVITIES | ||
| Net Income | -$5.711M | |
| YoY Change | -89.66% | |
| Depreciation, Depletion And Amortization | $3.271M | |
| YoY Change | 39.16% | |
| Cash From Operating Activities | -$12.41M | |
| YoY Change | 50.66% | |
| INVESTING ACTIVITIES | ||
| Capital Expenditures | $569.3K | |
| YoY Change | -54.31% | |
| Acquisitions | ||
| YoY Change | ||
| Other Investing Activities | -$2.274M | |
| YoY Change | -74.28% | |
| Cash From Investing Activities | -$2.843M | |
| YoY Change | -71.82% | |
| FINANCING ACTIVITIES | ||
| Cash Dividend Paid | ||
| YoY Change | ||
| Common Stock Issuance & Retirement, Net | ||
| YoY Change | ||
| Debt Paid & Issued, Net | ||
| YoY Change | ||
| Cash From Financing Activities | 9.850M | |
| YoY Change | -55.11% | |
| NET CHANGE | ||
| Cash From Operating Activities | -12.41M | |
| Cash From Investing Activities | -2.843M | |
| Cash From Financing Activities | 9.850M | |
| Net Change In Cash | -5.403M | |
| YoY Change | -249.35% | |
| FREE CASH FLOW | ||
| Cash From Operating Activities | -$12.41M | |
| Capital Expenditures | $569.3K | |
| Free Cash Flow | -$12.98M | |
| YoY Change | 36.87% |
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Current Tax Liabilities
CurrentTaxLiabilities
|
174738 | usd |
| CY2022Q4 | ifrs-full |
Current Tax Liabilities
CurrentTaxLiabilities
|
355023 | usd |
| CY2022 | ifrs-full |
Depreciation And Amortisation Expense
DepreciationAndAmortisationExpense
|
1182413 | usd |
| CY2021 | ifrs-full |
Depreciation And Amortisation Expense
DepreciationAndAmortisationExpense
|
38864 | usd |
| CY2023 | ifrs-full |
Miscellaneous Other Operating Income
MiscellaneousOtherOperatingIncome
|
34794 | usd |
| CY2022 | ifrs-full |
Miscellaneous Other Operating Income
MiscellaneousOtherOperatingIncome
|
144396 | usd |
| CY2021 | ifrs-full |
Miscellaneous Other Operating Income
MiscellaneousOtherOperatingIncome
|
490300 | usd |
| CY2023 | ifrs-full |
Impairment Loss
ImpairmentLoss
|
15371643 | usd |
| CY2022 | ifrs-full |
Impairment Loss
ImpairmentLoss
|
28246010 | usd |
| CY2023Q4 | ifrs-full |
Trade And Other Current Payables To Related Parties
TradeAndOtherCurrentPayablesToRelatedParties
|
4907181 | usd |
| CY2022Q4 | ifrs-full |
Trade And Other Current Payables To Related Parties
TradeAndOtherCurrentPayablesToRelatedParties
|
2932090 | usd |
| CY2022Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
1590538 | usd |
| CY2023Q4 | GNS |
Loans Payables Current
LoansPayablesCurrent
|
2467656 | usd |
| CY2022Q4 | GNS |
Loans Payables Current
LoansPayablesCurrent
|
334391 | usd |
| CY2022Q4 | GNS |
Convertible Debt Obligations Current
ConvertibleDebtObligationsCurrent
|
5752328 | usd |
| CY2023Q4 | ifrs-full |
Shortterm Borrowings
ShorttermBorrowings
|
122415 | usd |
| CY2022Q4 | ifrs-full |
Shortterm Borrowings
ShorttermBorrowings
|
539245 | usd |
| CY2023Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
17248182 | usd |
| CY2022Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
23377454 | usd |
| CY2023Q4 | ifrs-full |
Noncurrent Payables To Related Parties
NoncurrentPayablesToRelatedParties
|
1820 | usd |
| CY2022Q4 | ifrs-full |
Noncurrent Payables To Related Parties
NoncurrentPayablesToRelatedParties
|
1729 | usd |
| CY2022Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
11394337 | usd |
| CY2023Q4 | ifrs-full |
Longterm Borrowings
LongtermBorrowings
|
254455 | usd |
| CY2022Q4 | ifrs-full |
Longterm Borrowings
LongtermBorrowings
|
428025 | usd |
| CY2022Q4 | GNS |
Convertible Debt Obligations Noncurrent
ConvertibleDebtObligationsNoncurrent
|
2223523 | usd |
| CY2023Q4 | ifrs-full |
Deferred Tax Liabilities
DeferredTaxLiabilities
|
2280323 | usd |
| CY2022Q4 | ifrs-full |
Deferred Tax Liabilities
DeferredTaxLiabilities
|
3391129 | usd |
| CY2023Q4 | ifrs-full |
Current Derivative Financial Liabilities
CurrentDerivativeFinancialLiabilities
|
3714000 | usd |
| CY2022Q4 | ifrs-full |
Current Derivative Financial Liabilities
CurrentDerivativeFinancialLiabilities
|
36488594 | usd |
| CY2023Q4 | ifrs-full |
Noncurrent Liabilities
NoncurrentLiabilities
|
6250598 | usd |
| CY2022Q4 | ifrs-full |
Noncurrent Liabilities
NoncurrentLiabilities
|
53927337 | usd |
| CY2023Q4 | ifrs-full |
Liabilities
Liabilities
|
23498780 | usd |
| CY2022Q4 | ifrs-full |
Liabilities
Liabilities
|
77304791 | usd |
| CY2023Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
81617864 | usd |
| CY2022Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
108633143 | usd |
| CY2023Q4 | GNS |
Reserves
Reserves
|
-8459565 | usd |
| CY2022Q4 | GNS |
Reserves
Reserves
|
-33775101 | usd |
| CY2023Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-59132781 | usd |
| CY2022Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-67697823 | usd |
| CY2023Q4 | ifrs-full |
Equity Attributable To Owners Of Parent
EquityAttributableToOwnersOfParent
|
14025518 | usd |
| CY2022Q4 | ifrs-full |
Equity Attributable To Owners Of Parent
EquityAttributableToOwnersOfParent
|
7160219 | usd |
| CY2023Q4 | ifrs-full |
Noncontrolling Interests
NoncontrollingInterests
|
5689475 | usd |
| CY2022Q4 | ifrs-full |
Noncontrolling Interests
NoncontrollingInterests
|
6794617 | usd |
| CY2023Q4 | ifrs-full |
Equity
Equity
|
19714993 | usd |
| CY2022Q4 | ifrs-full |
Equity
Equity
|
13954836 | usd |
| CY2023Q4 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
43213773 | usd |
| CY2022Q4 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
91259627 | usd |
| CY2023 | ifrs-full |
Revenue
Revenue
|
23062754 | usd |
| CY2022 | ifrs-full |
Revenue
Revenue
|
18193616 | usd |
| CY2021 | ifrs-full |
Revenue
Revenue
|
8294804 | usd |
| CY2023 | ifrs-full |
Cost Of Sales
CostOfSales
|
11126432 | usd |
| CY2022 | ifrs-full |
Cost Of Sales
CostOfSales
|
9554327 | usd |
| CY2021 | ifrs-full |
Cost Of Sales
CostOfSales
|
5537346 | usd |
| CY2023 | ifrs-full |
Gross Profit
GrossProfit
|
11936322 | usd |
| CY2022 | ifrs-full |
Gross Profit
GrossProfit
|
8639289 | usd |
| CY2021 | ifrs-full |
Gross Profit
GrossProfit
|
2757458 | usd |
| CY2023 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
29904423 | usd |
| CY2022 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
21073794 | usd |
| CY2021 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
7211204 | usd |
| CY2023 | ifrs-full |
Depreciation And Amortisation Expense
DepreciationAndAmortisationExpense
|
2695741 | usd |
| CY2023 | GNS |
Gain On Lease Modification
GainOnLeaseModification
|
308763 | usd |
| CY2023 | ifrs-full |
Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss
GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
|
-375407 | usd |
| CY2022 | ifrs-full |
Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss
GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
|
-619267 | usd |
| CY2021 | ifrs-full |
Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss
GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
|
-166174 | usd |
| CY2023 | ifrs-full |
Operating Expense
OperatingExpense
|
48003657 | usd |
| CY2022 | ifrs-full |
Operating Expense
OperatingExpense
|
50977088 | usd |
| CY2021 | ifrs-full |
Operating Expense
OperatingExpense
|
6925942 | usd |
| CY2023 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-36067335 | usd |
| CY2022 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-42337799 | usd |
| CY2021 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-4168484 | usd |
| CY2023 | ifrs-full |
Other Income
OtherIncome
|
207142 | usd |
| CY2022 | ifrs-full |
Other Income
OtherIncome
|
418437 | usd |
| CY2023 | GNS |
Revaluation Adjustment Of Contingent Liabilities
RevaluationAdjustmentOfContingentLiabilities
|
32774594 | usd |
| CY2022 | GNS |
Revaluation Adjustment Of Contingent Liabilities
RevaluationAdjustmentOfContingentLiabilities
|
-13838197 | usd |
| CY2023 | ifrs-full |
Other Expense By Nature
OtherExpenseByNature
|
9796 | usd |
| CY2023 | ifrs-full |
Interest Expense
InterestExpense
|
3694513 | usd |
| CY2022 | ifrs-full |
Interest Expense
InterestExpense
|
1312476 | usd |
| CY2021 | ifrs-full |
Interest Expense
InterestExpense
|
449566 | usd |
| CY2023 | GNS |
Non Operating Income Expenses
NonOperatingIncomeExpenses
|
29277427 | usd |
| CY2022 | GNS |
Non Operating Income Expenses
NonOperatingIncomeExpenses
|
-14732236 | usd |
| CY2021 | GNS |
Non Operating Income Expenses
NonOperatingIncomeExpenses
|
-449566 | usd |
| CY2023 | ifrs-full |
Profit Loss Before Tax
ProfitLossBeforeTax
|
-6789908 | usd |
| CY2022 | ifrs-full |
Profit Loss Before Tax
ProfitLossBeforeTax
|
-57070035 | usd |
| CY2021 | ifrs-full |
Profit Loss Before Tax
ProfitLossBeforeTax
|
-4618050 | usd |
| CY2023 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
-1078686 | usd |
| CY2022 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
-1063596 | usd |
| CY2021 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
-128852 | usd |
| CY2023 | ifrs-full |
Profit Loss
ProfitLoss
|
-5711222 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-56006439 | usd |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-4489198 | usd |
| CY2023 | ifrs-full |
Other Comprehensive Income Net Of Tax Exchange Differences On Translation Other Than Translation Of Foreign Operations
OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations
|
-203832 | usd |
| CY2022 | ifrs-full |
Other Comprehensive Income Net Of Tax Exchange Differences On Translation Other Than Translation Of Foreign Operations
OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations
|
-290184 | usd |
| CY2021 | ifrs-full |
Other Comprehensive Income Net Of Tax Exchange Differences On Translation Other Than Translation Of Foreign Operations
OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations
|
230081 | usd |
| CY2023 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-5915054 | usd |
| CY2022 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-56296623 | usd |
| CY2021 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-4259117 | usd |
| CY2023 | ifrs-full |
Profit Loss Attributable To Owners Of Parent
ProfitLossAttributableToOwnersOfParent
|
-5657143 | usd |
| CY2022 | ifrs-full |
Profit Loss Attributable To Owners Of Parent
ProfitLossAttributableToOwnersOfParent
|
-55800418 | usd |
| CY2021 | ifrs-full |
Profit Loss Attributable To Owners Of Parent
ProfitLossAttributableToOwnersOfParent
|
-4315239 | usd |
| CY2023 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
-54079 | usd |
| CY2022 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
-206021 | usd |
| CY2021 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
-173959 | usd |
| CY2023 | ifrs-full |
Profit Loss
ProfitLoss
|
-5711222 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-56006439 | usd |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-4489198 | usd |
| CY2023 | ifrs-full |
Comprehensive Income Attributable To Owners Of Parent
ComprehensiveIncomeAttributableToOwnersOfParent
|
-5860975 | usd |
| CY2022 | ifrs-full |
Comprehensive Income Attributable To Owners Of Parent
ComprehensiveIncomeAttributableToOwnersOfParent
|
-56090602 | usd |
| CY2021 | ifrs-full |
Comprehensive Income Attributable To Owners Of Parent
ComprehensiveIncomeAttributableToOwnersOfParent
|
-4085158 | usd |
| CY2023 | ifrs-full |
Comprehensive Income Attributable To Noncontrolling Interests
ComprehensiveIncomeAttributableToNoncontrollingInterests
|
-54079 | usd |
| CY2022 | ifrs-full |
Comprehensive Income Attributable To Noncontrolling Interests
ComprehensiveIncomeAttributableToNoncontrollingInterests
|
-206021 | usd |
| CY2021 | ifrs-full |
Comprehensive Income Attributable To Noncontrolling Interests
ComprehensiveIncomeAttributableToNoncontrollingInterests
|
-173959 | usd |
| CY2023 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-5915054 | usd |
| CY2022 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-56296623 | usd |
| CY2021 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-4259117 | usd |
| CY2023 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-0.10 | |
| CY2023 | ifrs-full |
Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
|
-0.10 | |
| CY2022 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-2.47 | |
| CY2022 | ifrs-full |
Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
|
-2.47 | |
| CY2021 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-0.28 | |
| CY2021 | ifrs-full |
Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
|
-0.28 | |
| CY2023 | ifrs-full |
Weighted Average Shares
WeightedAverageShares
|
55501971 | shares |
| CY2023 | ifrs-full |
Adjusted Weighted Average Shares
AdjustedWeightedAverageShares
|
55501971 | shares |
| CY2022 | ifrs-full |
Weighted Average Shares
WeightedAverageShares
|
22634366 | shares |
| CY2022 | ifrs-full |
Adjusted Weighted Average Shares
AdjustedWeightedAverageShares
|
22634366 | shares |
| CY2021 | ifrs-full |
Weighted Average Shares
WeightedAverageShares
|
16155812 | shares |
| CY2021 | ifrs-full |
Adjusted Weighted Average Shares
AdjustedWeightedAverageShares
|
16155812 | shares |
| CY2023 | GNS |
Number Of Shares Outstanding Basic
NumberOfSharesOutstandingBasic
|
73873784 | shares |
| CY2023 | GNS |
Number Of Shares Outstanding Diluted
NumberOfSharesOutstandingDiluted
|
73873784 | shares |
| CY2022 | GNS |
Number Of Shares Outstanding Basic
NumberOfSharesOutstandingBasic
|
27705227 | shares |
| CY2022 | GNS |
Number Of Shares Outstanding Diluted
NumberOfSharesOutstandingDiluted
|
27705227 | shares |
| CY2021 | GNS |
Number Of Shares Outstanding Basic
NumberOfSharesOutstandingBasic
|
16155812 | shares |
| CY2021 | GNS |
Number Of Shares Outstanding Diluted
NumberOfSharesOutstandingDiluted
|
16155812 | shares |
| CY2020Q4 | ifrs-full |
Equity
Equity
|
7706089 | usd |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-4489198 | usd |
| CY2021 | GNS |
Adjustment Against Capital And Retained Earnings
AdjustmentAgainstCapitalAndRetainedEarnings
|
-16517 | usd |
| CY2021 | ifrs-full |
Other Comprehensive Income Net Of Tax Exchange Differences On Translation Other Than Translation Of Foreign Operations
OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations
|
230081 | usd |
| CY2021 | ifrs-full |
Issue Of Equity
IssueOfEquity
|
3127442 | usd |
| CY2021 | ifrs-full |
Increase Decrease Through Conversion Of Convertible Instruments
IncreaseDecreaseThroughConversionOfConvertibleInstruments
|
181175 | usd |
| CY2021 | GNS |
Increase Decrease Through Funds Received For Shares To Be Issued
IncreaseDecreaseThroughFundsReceivedForSharesToBeIssued
|
953087 | usd |
| CY2021 | ifrs-full |
Increase Decrease Through Sharebased Payment Transactions
IncreaseDecreaseThroughSharebasedPaymentTransactions
|
293837 | usd |
| CY2021Q4 | ifrs-full |
Equity
Equity
|
7985996 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-56006439 | usd |
| CY2022 | ifrs-full |
Other Comprehensive Income Net Of Tax Exchange Differences On Translation Other Than Translation Of Foreign Operations
OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations
|
-290184 | usd |
| CY2022 | GNS |
Proceeds From Initial Public Offering Net
ProceedsFromInitialPublicOfferingNet
|
15202858 | usd |
| CY2022 | GNS |
Share Options Initial Public Offering
ShareOptionsInitialPublicOffering
|
270476 | usd |
| CY2022 | ifrs-full |
Issue Of Equity
IssueOfEquity
|
2655739 | usd |
| CY2022 | ifrs-full |
Increase Decrease Through Conversion Of Convertible Instruments
IncreaseDecreaseThroughConversionOfConvertibleInstruments
|
7829607 | usd |
| CY2022 | ifrs-full |
Increase Decrease Through Acquisition Of Subsidiary
IncreaseDecreaseThroughAcquisitionOfSubsidiary
|
35098001 | usd |
| CY2022 | GNS |
Shares Cancelled In Satisfaction Of Liability Net Of Derivative Liability
SharesCancelledInSatisfactionOfLiabilityNetOfDerivativeLiability
|
-100002 | usd |
| CY2022 | ifrs-full |
Increase Decrease Through Sharebased Payment Transactions
IncreaseDecreaseThroughSharebasedPaymentTransactions
|
1308784 | usd |
| CY2022Q4 | ifrs-full |
Equity
Equity
|
13954836 | usd |
| CY2022Q4 | ifrs-full |
Equity
Equity
|
13954836 | usd |
| CY2023 | ifrs-full |
Profit Loss
ProfitLoss
|
-5711222 | usd |
| CY2023 | ifrs-full |
Other Comprehensive Income Net Of Tax Exchange Differences On Translation Other Than Translation Of Foreign Operations
OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations
|
-203832 | usd |
| CY2023 | GNS |
Increase Decrease Through Conversion Of Convertible Instrument
IncreaseDecreaseThroughConversionOfConvertibleInstrument
|
18026388 | usd |
| CY2023 | GNS |
Increase Decrease Through Convertible Loan Adjustment For Outstanding Note Net
IncreaseDecreaseThroughConvertibleLoanAdjustmentForOutstandingNoteNet
|
-10006519 | usd |
| CY2023 | ifrs-full |
Increase Decrease Through Sharebased Payment Transactions
IncreaseDecreaseThroughSharebasedPaymentTransactions
|
532466 | usd |
| CY2023 | GNS |
Increase Decrease Through Share Option Plan
IncreaseDecreaseThroughShareOptionPlan
|
214116 | usd |
| CY2023 | GNS |
Increase Decrease Through Spin Off
IncreaseDecreaseThroughSpinOff
|
6952680 | usd |
| CY2023 | GNS |
Increase Decrease Through Rf Ppa Adjustment
IncreaseDecreaseThroughRfPpaAdjustment
|
-4043920 | usd |
| CY2023Q4 | ifrs-full |
Equity
Equity
|
19714993 | usd |
| CY2023Q4 | ifrs-full |
Equity
Equity
|
19714993 | usd |
| CY2023 | ifrs-full |
Profit Loss
ProfitLoss
|
-5711222 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-56006439 | usd |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-4489198 | usd |
| CY2023 | ifrs-full |
Adjustments For Sharebased Payments
AdjustmentsForSharebasedPayments
|
532466 | usd |
| CY2022 | ifrs-full |
Adjustments For Sharebased Payments
AdjustmentsForSharebasedPayments
|
1308784 | usd |
| CY2021 | ifrs-full |
Adjustments For Sharebased Payments
AdjustmentsForSharebasedPayments
|
293837 | usd |
| CY2023 | ifrs-full |
Adjustments For Depreciation And Amortisation Expense
AdjustmentsForDepreciationAndAmortisationExpense
|
3271051 | usd |
| CY2022 | ifrs-full |
Adjustments For Depreciation And Amortisation Expense
AdjustmentsForDepreciationAndAmortisationExpense
|
2350640 | usd |
| CY2021 | ifrs-full |
Adjustments For Depreciation And Amortisation Expense
AdjustmentsForDepreciationAndAmortisationExpense
|
1574913 | usd |
| CY2023 | GNS |
Deferred Income Taxes
DeferredIncomeTaxes
|
-755973 | usd |
| CY2022 | GNS |
Deferred Income Taxes
DeferredIncomeTaxes
|
-1284166 | usd |
| CY2021 | GNS |
Deferred Income Taxes
DeferredIncomeTaxes
|
105650 | usd |
| CY2023 | ifrs-full |
Adjustments For Unrealised Foreign Exchange Losses Gains
AdjustmentsForUnrealisedForeignExchangeLossesGains
|
375407 | usd |
| CY2022 | ifrs-full |
Adjustments For Unrealised Foreign Exchange Losses Gains
AdjustmentsForUnrealisedForeignExchangeLossesGains
|
619267 | usd |
| CY2021 | ifrs-full |
Adjustments For Unrealised Foreign Exchange Losses Gains
AdjustmentsForUnrealisedForeignExchangeLossesGains
|
166174 | usd |
| CY2023 | ifrs-full |
Adjustments For Provisions
AdjustmentsForProvisions
|
2821611 | usd |
| CY2022 | ifrs-full |
Adjustments For Provisions
AdjustmentsForProvisions
|
-1509486 | usd |
| CY2021 | ifrs-full |
Adjustments For Provisions
AdjustmentsForProvisions
|
-39108 | usd |
| CY2023 | ifrs-full |
Adjustments For Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss
AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
|
15371643 | usd |
| CY2022 | ifrs-full |
Adjustments For Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss
AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
|
28246010 | usd |
| CY2023 | GNS |
Gain On Lease Modification
GainOnLeaseModification
|
308763 | usd |
| CY2023 | GNS |
Revaluation Adjustment On Contingent Liabilities
RevaluationAdjustmentOnContingentLiabilities
|
32774594 | usd |
| CY2022 | GNS |
Revaluation Adjustment On Contingent Liabilities
RevaluationAdjustmentOnContingentLiabilities
|
-13838197 | usd |
| CY2023 | GNS |
Interest Expense On Convertible Debt Obligation
InterestExpenseOnConvertibleDebtObligation
|
1701964 | usd |
| CY2023 | GNS |
Adjustments On Interest Expense Lease Liability
AdjustmentsOnInterestExpenseLeaseLiability
|
787341 | usd |
| CY2022 | GNS |
Adjustments On Interest Expense Lease Liability
AdjustmentsOnInterestExpenseLeaseLiability
|
491336 | usd |
| CY2021 | GNS |
Adjustments On Interest Expense Lease Liability
AdjustmentsOnInterestExpenseLeaseLiability
|
131291 | usd |
| CY2023 | GNS |
Other Interest Paid Loans
OtherInterestPaidLoans
|
1250312 | usd |
| CY2022 | GNS |
Other Interest Paid Loans
OtherInterestPaidLoans
|
847520 | usd |
| CY2021 | GNS |
Other Interest Paid Loans
OtherInterestPaidLoans
|
103357 | usd |
| CY2021 | GNS |
Amortization Of Debt Discounts
AmortizationOfDebtDiscounts
|
140837 | usd |
| CY2023 | GNS |
Interest Income
InterestIncome
|
-45104 | usd |
| CY2022 | GNS |
Interest Income
InterestIncome
|
-26380 | usd |
| CY2021 | GNS |
Interest Income
InterestIncome
|
74081 | usd |
| CY2023 | ifrs-full |
Adjustments For Decrease Increase In Trade Account Receivable
AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
|
2570324 | usd |
| CY2022 | ifrs-full |
Adjustments For Decrease Increase In Trade Account Receivable
AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
|
1161349 | usd |
| CY2021 | ifrs-full |
Adjustments For Decrease Increase In Trade Account Receivable
AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
|
-30554 | usd |
| CY2023 | GNS |
Pledge Deposit
PledgeDeposit
|
-711026 | usd |
| CY2023 | ifrs-full |
Adjustments For Decrease Increase In Other Operating Receivables
AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
|
21027 | usd |
| CY2022 | ifrs-full |
Adjustments For Decrease Increase In Other Operating Receivables
AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
|
-19138 | usd |
| CY2021 | ifrs-full |
Adjustments For Decrease Increase In Other Operating Receivables
AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
|
-66000 | usd |
| CY2023 | ifrs-full |
Adjustments For Decrease Increase In Prepaid Expenses
AdjustmentsForDecreaseIncreaseInPrepaidExpenses
|
62111 | usd |
| CY2022 | ifrs-full |
Adjustments For Decrease Increase In Prepaid Expenses
AdjustmentsForDecreaseIncreaseInPrepaidExpenses
|
1489459 | usd |
| CY2021 | ifrs-full |
Adjustments For Decrease Increase In Prepaid Expenses
AdjustmentsForDecreaseIncreaseInPrepaidExpenses
|
-1927176 | usd |
| CY2023 | ifrs-full |
Adjustments For Decrease Increase In Inventories
AdjustmentsForDecreaseIncreaseInInventories
|
120977 | usd |
| CY2022 | ifrs-full |
Adjustments For Decrease Increase In Inventories
AdjustmentsForDecreaseIncreaseInInventories
|
-545449 | usd |
| CY2021 | ifrs-full |
Adjustments For Decrease Increase In Inventories
AdjustmentsForDecreaseIncreaseInInventories
|
20013 | usd |
| CY2023 | ifrs-full |
Adjustments For Increase Decrease In Trade Account Payable
AdjustmentsForIncreaseDecreaseInTradeAccountPayable
|
2706803 | usd |
| CY2022 | ifrs-full |
Adjustments For Increase Decrease In Trade Account Payable
AdjustmentsForIncreaseDecreaseInTradeAccountPayable
|
-107372 | usd |
| CY2021 | ifrs-full |
Adjustments For Increase Decrease In Trade Account Payable
AdjustmentsForIncreaseDecreaseInTradeAccountPayable
|
256562 | usd |
| CY2023 | ifrs-full |
Adjustments For Increase Decrease In Deferred Income Other Than Contract Liabilities
AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities
|
55343 | usd |
| CY2022 | ifrs-full |
Adjustments For Increase Decrease In Deferred Income Other Than Contract Liabilities
AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities
|
751442 | usd |
| CY2021 | ifrs-full |
Adjustments For Increase Decrease In Deferred Income Other Than Contract Liabilities
AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities
|
254080 | usd |
| CY2023 | ifrs-full |
Adjustments For Increase Decrease In Contract Liabilities
AdjustmentsForIncreaseDecreaseInContractLiabilities
|
-2824190 | usd |
| CY2022 | ifrs-full |
Adjustments For Increase Decrease In Contract Liabilities
AdjustmentsForIncreaseDecreaseInContractLiabilities
|
996324 | usd |
| CY2021 | ifrs-full |
Adjustments For Increase Decrease In Contract Liabilities
AdjustmentsForIncreaseDecreaseInContractLiabilities
|
1015200 | usd |
| CY2023 | GNS |
Increase Decrease In Current Tax Provision
IncreaseDecreaseInCurrentTaxProvision
|
776080 | usd |
| CY2022 | GNS |
Increase Decrease In Current Tax Provision
IncreaseDecreaseInCurrentTaxProvision
|
-220570 | usd |
| CY2021 | GNS |
Increase Decrease In Current Tax Provision
IncreaseDecreaseInCurrentTaxProvision
|
257953 | usd |
| CY2023 | ifrs-full |
Income Taxes Paid Classified As Operating Activities
IncomeTaxesPaidClassifiedAsOperatingActivities
|
152117 | usd |
| CY2022 | ifrs-full |
Income Taxes Paid Classified As Operating Activities
IncomeTaxesPaidClassifiedAsOperatingActivities
|
237759 | usd |
| CY2023 | GNS |
Adjustments For Increase Decrease In Other Non Current Liabilities
AdjustmentsForIncreaseDecreaseInOtherNonCurrentLiabilities
|
1448 | usd |
| CY2021 | GNS |
Adjustments For Increase Decrease In Other Non Current Liabilities
AdjustmentsForIncreaseDecreaseInOtherNonCurrentLiabilities
|
-217291 | usd |
| CY2023 | ifrs-full |
Adjustments For Reconcile Profit Loss
AdjustmentsForReconcileProfitLoss
|
-6698020 | usd |
| CY2022 | ifrs-full |
Adjustments For Reconcile Profit Loss
AdjustmentsForReconcileProfitLoss
|
48591148 | usd |
| CY2021 | ifrs-full |
Adjustments For Reconcile Profit Loss
AdjustmentsForReconcileProfitLoss
|
1597913 | usd |
| CY2023 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-12409242 | usd |
| CY2022 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-7415291 | usd |
| CY2021 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-2891285 | usd |
| CY2023 | GNS |
Interests Income
InterestsIncome
|
45104 | usd |
| CY2022 | GNS |
Interests Income
InterestsIncome
|
26380 | usd |
| CY2021 | GNS |
Interests Income
InterestsIncome
|
-74081 | usd |
| CY2023 | GNS |
Internally Developed Software Classified As Investing Activities
InternallyDevelopedSoftwareClassifiedAsInvestingActivities
|
438228 | usd |
| CY2022 | GNS |
Internally Developed Software Classified As Investing Activities
InternallyDevelopedSoftwareClassifiedAsInvestingActivities
|
743995 | usd |
| CY2021 | GNS |
Internally Developed Software Classified As Investing Activities
InternallyDevelopedSoftwareClassifiedAsInvestingActivities
|
804314 | usd |
| CY2023 | GNS |
Acquisitions Classified As Investing Activities
AcquisitionsClassifiedAsInvestingActivities
|
2299231 | usd |
| CY2022 | GNS |
Acquisitions Classified As Investing Activities
AcquisitionsClassifiedAsInvestingActivities
|
8843458 | usd |
| CY2023 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
131055 | usd |
| CY2022 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
222680 | usd |
| CY2021 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
77797 | usd |
| CY2023 | ifrs-full |
Purchase Of Investment Property
PurchaseOfInvestmentProperty
|
20000 | usd |
| CY2022 | ifrs-full |
Purchase Of Intangible Assets Classified As Investing Activities
PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
|
279356 | usd |
| CY2023 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-2843410 | usd |
| CY2022 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-10063109 | usd |
| CY2021 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-956192 | usd |
| CY2023 | GNS |
Repayments Of Other Interest Paid Loans
RepaymentsOfOtherInterestPaidLoans
|
1250312 | usd |
| CY2022 | GNS |
Repayments Of Other Interest Paid Loans
RepaymentsOfOtherInterestPaidLoans
|
847520 | usd |
| CY2021 | GNS |
Repayments Of Other Interest Paid Loans
RepaymentsOfOtherInterestPaidLoans
|
103357 | usd |
| CY2023 | GNS |
Cash Advances Repayments From Related Parties
CashAdvancesRepaymentsFromRelatedParties
|
-1546011 | usd |
| CY2022 | GNS |
Cash Advances Repayments From Related Parties
CashAdvancesRepaymentsFromRelatedParties
|
221842 | usd |
| CY2021 | GNS |
Cash Advances Repayments From Related Parties
CashAdvancesRepaymentsFromRelatedParties
|
154345 | usd |
| CY2022 | GNS |
Proceeds From Derivative Liability
ProceedsFromDerivativeLiability
|
-250000 | usd |
| CY2021 | GNS |
Advance Received For Share Issuances
AdvanceReceivedForShareIssuances
|
953087 | usd |
| CY2022 | ifrs-full |
Proceeds From Issuing Shares
ProceedsFromIssuingShares
|
17308453 | usd |
| CY2023 | GNS |
Proceeds From Convertible Debt Net Of Issuance Costs
ProceedsFromConvertibleDebtNetOfIssuanceCosts
|
8923994 | usd |
| CY2022 | GNS |
Proceeds From Convertible Debt Net Of Issuance Costs
ProceedsFromConvertibleDebtNetOfIssuanceCosts
|
4184964 | usd |
| CY2022 | ifrs-full |
Proceeds From Issue Of Ordinary Shares
ProceedsFromIssueOfOrdinaryShares
|
2701215 | usd |
| CY2021 | ifrs-full |
Proceeds From Issue Of Ordinary Shares
ProceedsFromIssueOfOrdinaryShares
|
3127442 | usd |
| CY2022 | ifrs-full |
Repayments Of Bonds Notes And Debentures
RepaymentsOfBondsNotesAndDebentures
|
509311 | usd |
| CY2023 | GNS |
Repayment Of Lease Liabilities
RepaymentOfLeaseLiabilities
|
775728 | usd |
| CY2022 | GNS |
Repayment Of Lease Liabilities
RepaymentOfLeaseLiabilities
|
957430 | usd |
| CY2021 | GNS |
Repayment Of Lease Liabilities
RepaymentOfLeaseLiabilities
|
758522 | usd |
| CY2023 | GNS |
Proceeds From Loan
ProceedsFromLoan
|
2000000 | usd |
| CY2022 | GNS |
Proceeds From Loan
ProceedsFromLoan
|
972593 | usd |
| CY2023 | GNS |
Repayment Of Loan
RepaymentOfLoan
|
593950 | usd |
| CY2022 | GNS |
Repayment Of Loan
RepaymentOfLoan
|
1285181 | usd |
| CY2021 | GNS |
Repayment Of Loan
RepaymentOfLoan
|
71967 | usd |
| CY2023 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
9850014 | usd |
| CY2022 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
21095941 | usd |
| CY2021 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
2992338 | usd |
| CY2023 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
-5402638 | usd |
| CY2022 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
3617541 | usd |
| CY2021 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
-855139 | usd |
| CY2023 | ifrs-full |
Effect Of Exchange Rate Changes On Cash And Cash Equivalents
EffectOfExchangeRateChangesOnCashAndCashEquivalents
|
296822 | usd |
| CY2022 | ifrs-full |
Effect Of Exchange Rate Changes On Cash And Cash Equivalents
EffectOfExchangeRateChangesOnCashAndCashEquivalents
|
318090 | usd |
| CY2021 | ifrs-full |
Effect Of Exchange Rate Changes On Cash And Cash Equivalents
EffectOfExchangeRateChangesOnCashAndCashEquivalents
|
366926 | usd |
| CY2022Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
5720569 | usd |
| CY2021Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
1784938 | usd |
| CY2020Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
2273151 | usd |
| CY2023Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
614753 | usd |
| CY2022Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
5720569 | usd |
| CY2021Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
1784938 | usd |
| CY2023 | ifrs-full |
Proportion Of Ownership Interest In Subsidiary
ProportionOfOwnershipInterestInSubsidiary
|
1 | pure |
| CY2023 | ifrs-full |
Disclosure Of Changes In Accounting Policies Explanatory
DisclosureOfChangesInAccountingPoliciesExplanatory
|
<p id="xdx_80C_eifrs-full--DisclosureOfChangesInAccountingPoliciesExplanatory_zS5pBNiXy351" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 2 — <span id="xdx_823_zhQzTfvGejpb">SUMMARY OF MATERIAL ACCOUNTING POLICIES</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_841_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_z6l5jEpTQwzd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Basis of Presentation</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements have been prepared on the going concern basis in accordance with, and in compliance with, International Financial Reporting Standards (“IFRS”), as issued by the International Accounting Standards Board (“IASB”), and International Financial Reporting Interpretations Committee (“IFRIC”) interpretations issued and effective at the time of preparing these consolidated financial statements and the International Business Companies Act of 2016.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements have been prepared on the basis of accounting policies applicable to a going concern. This basis presumes that funds will be available to finance future operations that the realization of assets and settlement of liabilities, contingent obligations and commitments will occur in the ordinary course of business.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements have been prepared on the historical cost convention, unless otherwise stated in the accounting policies which follow and incorporate the principal accounting policies set out below. The presentation currency is United States dollars.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eifrs-full--DisclosureOfGoingConcernExplanatory_zA8N57sTrq6l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Going Concern </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying consolidated financial statements have been prepared assuming that the Group will continue as a going concern, which contemplates the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As reflected in the accompanying consolidated financial statements, the Group incurred a net loss of $<span id="xdx_90D_eifrs-full--ProfitLoss_iN_pn5n6_di_c20230101__20231231_ziAkYm60Ypqa">5.7 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">million for the year ended December 31, 2023, and generated negative cash outflows from operating activities of approximately $<span id="xdx_906_ecustom--CashFlowsFromUsedInOperatingActivity_pn5n6_c20230101__20231231_zAciuG8SuhL4">12.4 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">million. As of December 31, 2023, the Group had a working capital deficiency of approximately US$<span id="xdx_900_ecustom--WorkingcapitalDeficiency_iN_pn5n6_di_c20230101__20231231_z6ybCxi8eW8">7.6 </span>million and an accumulated deficit of $<span id="xdx_904_eifrs-full--RetainedEarnings_iNI_pn5n6_di_c20231231_zPiwnJZtvAP4">59.1 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">million. These factors raise substantial doubt about the Group operating as a going concern for the next twelve months.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group will actively pursue capital raising activities in 2024 to support continued growth and strategic acquisitions which are cash generative and accretive to earnings. As examples, in January 2024 the Group completed a warrant conversion raising $<span id="xdx_90D_eifrs-full--IncreaseDecreaseThroughConversionOfConvertibleInstruments_pn6n6_c20230101__20231231_ziRbXYk78Qo9">7</span> million and additionally completed a debt raise via a $5m Loan note in April 2024.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group appointed a new Investor Relations firm in April 2024 and is actively completing investor outreach and participated in the Sidofi Conference in May 2024. The Group will target all forms of capital raising, to include but not limited to, debt finance, new equity raise and warrants conversion.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In March 2024, the Group completed the acquisition of FB Primesource Acquisition LLC, which is accretive to revenue, profit and cash flow so as to enable the Group to meet its liabilities as and when they fall due and to carry on its business without a significant curtailment of operations for the next twelve months from the issuance date of this report.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_84C_eifrs-full--DisclosureOfBasisOfConsolidationExplanatory_zPtHFiX3srmf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Principles of Consolidation</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements incorporate the financial statements of the Group and all its subsidiaries. Subsidiaries are entities (including structured entities) which are controlled by the Group. The Group has control of an entity when it is exposed to or has rights to variable returns from involvement with the entity and it has the ability to affect those returns through the of use its power over the entity. The results of subsidiaries are included in the consolidated financial statements from the effective date of acquisition to the effective date of disposal. Adjustments are made when necessary to the financial statements of subsidiaries to bring their accounting policies in line with those of the Group. All inter-company transactions, balances, and unrealized gains on transactions between consolidated companies are eliminated in full upon consolidation. Unrealized losses on transactions between consolidated companies are also eliminated upon consolidation unless the transaction provides evidence of an impairment of the asset transferred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_zr8t9YwYz5t6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Business Combinations </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for business combinations using the acquisition method of accounting in accordance with IFRS. The cost of the business combination is measured as the aggregate of the fair values of assets given, liabilities incurred or assumed, and equity instruments issued. Costs directly attributable to the business combination are expensed as incurred, except the costs to issue debt which are amortized as part of the effective interest, and costs to issue equity which are included in stockholders’ equity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any contingent consideration is included in the cost of the business combination at fair value as at the date of acquisition. Subsequent changes to the assets, liability or equity which arise as a result of the contingent consideration are not affected against goodwill, unless they are valid measurement period adjustments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Otherwise, all subsequent changes to the fair value of contingent consideration that is deemed to be an asset or liability is recognized in either profit or loss or in other comprehensive income, in accordance with relevant IFRS. Contingent consideration that is classified as equity is not remeasured, and its subsequent settlement is accounted for within stockholders’ equity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The acquiree’s identifiable assets, liabilities and contingent liabilities which meet the recognition conditions of IFRS 3 — Business Combinations (“IFRS 3”) are recognized at their fair values at acquisition date, except for non-current assets (or disposal groups) that are classified as held for sale in accordance with IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations, which are recognized at fair value less costs to sell.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contingent liabilities are only included in the identifiable liabilities of the acquiree where there is a present obligation at acquisition date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On acquisition, the acquiree’s assets and liabilities are reassessed in terms of classification and are reclassified where the classification is inappropriate for Company’s reporting purposes. This excludes lease agreements and insurance contracts whose classification remains as per their inception date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-controlling interests in the acquiree are measured on an acquisition-by-acquisition basis either at fair value or at the non-controlling interests’ proportionate share in the recognized amounts of the acquiree’s identifiable net assets. This treatment applies to non-controlling interests which are present ownership interests and entitle their holders to a proportionate share of the entity’s net assets in the event of liquidation. All other components of non-controlling interests are measured at their acquisition date fair values unless another measurement basis is required by IFRS.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In cases where the Company held a non-controlling shareholding in the acquiree prior to obtaining control, that interest is measured to fair value as of the acquisition date. The measurement to fair value is included in profit or loss for the year. Where the existing shareholding was classified as an available-for-sale financial asset, the cumulative fair value adjustments recognized previously to other comprehensive income and accumulated in stockholders’ equity are recognized in profit or loss as a reclassification adjustment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill is determined as the consideration paid, plus the fair value of any shares held prior to obtaining control, plus non-controlling interest and less the fair value of the identifiable assets and liabilities of the acquiree. If, in the case of a bargain purchase, the result of this formula is negative, then the difference is recognized directly in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill is not amortized but is tested on an annual basis for impairment. If goodwill is assessed to be impaired, that impairment is not subsequently reversed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common control business combinations are outside the scope of IFRS 3. The Company has elected to account for common control business combinations using the book value method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84C_eifrs-full--DisclosureOfAccountingJudgementsAndEstimatesExplanatory_zTqbVTychpY7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Significant judgments and use of estimates</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of the consolidated financial statements in conformity with the IFRS requires management to make estimates and iudgments that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities on the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Group bases its estimates and judgments on historical experience and on various other assumptions and information that are believed to be reasonable under the circumstances. Estimates and assumptions of future events and their effects cannot be perceived with certainty and, accordingly, these estimates may change as new events occur, as more experience is acquired, as additional information is obtained and as our operating environment changes, Significant estimates and assumptions made by management include, among others, useful lives and impairment of long-lived assets, goodwill, useful lives and impairment of intangible assets, collectability of accounts receivable, allowance for doubtful accounts, and impairment allowance for inventory, deferred tax and contingent liabilities. While the Group believes that the estimates and assumptions used in the preparation of the consolidated financial statements are appropriate, actual results could differ from those estimates. Estimates and assumptions are periodically reviewed and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_84E_ecustom--DescriptionOfAccountingPolicyForCriticalJudgementsInApplyingAccountingPoliciesPolicyTextBlock_zBD1Z8eFXv42" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Critical judgements in applying accounting policies</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Our consolidated financial statements are prepared in accordance with IFRS as issued by the IASB. The preparation of our consolidated financial statements and related disclosures requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, costs and expenses, and the disclosure of contingent assets and liabilities in our consolidated financial statements. We base our estimates on historical experience, known trends and events and various other factors that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. We evaluate our estimates and assumptions on an ongoing basis. Our actual results may differ from these estimates under different assumptions or conditions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">While our material accounting policies are described in more detail in our consolidated financial statements appearing elsewhere in this Annual Report, we believe that the following accounting policies are those most critical to the judgments and estimates used in the preparation of our consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"> </p> <p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory_zcxiJi1UrsT8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fair value estimation</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Several assets and liabilities of the Company are either measured at fair value or disclosure is made of their fair values. Observable market data is used as inputs to determine fair value, to the extent that such information is available.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_zJ28cds5k9M4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cash and cash equivalents</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash in hand, bank balances and short-term deposits with original maturity of three months or less.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory_zpED37N6btDf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Restricted cash</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restricted cash as at December 31, 2023 represents the letter of credit issued from University of Antelope Valley. Restricted cash in December 31, 2022 represents money that is held at a bank account related to the Company’s 2022 convertible debt and was not available to the Company for immediate or general business use as of December 31, 2022. All the restricted cash as of December 31, 2022 was available to the Company by April 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_zlNuSQ48T1b4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Inventories</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories are measured at 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. The major categories of inventories are movie production cost, books and periodicals, food and beverages, merchandize and consumables.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The cost of inventories comprises of all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The cost of inventories is assigned using the first-in, first-out (FIFO) formula.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When inventories are sold, the carrying amount of those inventories are recognized as cost of sales in the period in which the related revenue is recognized. The amount of any write-down of inventories to net realizable value and all losses of inventories are recognized as an expense in the period the write-down or loss occurs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zqWtj4tbZvRh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Property and Equipment</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment are tangible assets which the Company holds for its own use, and which are expected to be used for more than one year. An item of property and equipment is recognized as an asset when it is probable that future economic benefits associated with the item will flow to the Company, and the cost of the item can be measured reliably. Property and equipment are initially measured at cost. Cost includes all of the expenditures which are directly attributable to the acquisition or construction of the asset, including the capitalization of borrowing costs on qualifying assets and adjustments in respect of hedge accounting, where appropriate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expenditures incurred subsequently for major services, additions to or replacements of parts of property and equipment are capitalized if it is probable that future economic benefits associated with the expenditure will flow to the Company and the cost can be measured reliably. Day-to-day servicing costs are expensed as incurred. Subsequent to initial recognition, property and equipment are measured at cost less accumulated depreciation and any accumulated impairment losses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Land is initially measured at cost and is not depreciated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation of an asset commences when the asset is available for use as intended by management. Depreciation is charged to write off the asset’s carrying amount over its estimated useful life to its estimated residual value, using a method that best reflects the pattern in which the asset’s economic benefits are consumed by the Company. Depreciation is not charged to an asset if its estimated residual value exceeds or is equal to its carrying amount. Depreciation of an asset ceases at the earlier of the date that the asset is classified as held for sale or derecognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_ecustom--ScheduleOfEstimatedUsefulLivesOfPropertyAndEquipmentTableTextBlock_zq3BsImbF1bl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The useful lives of items of property and equipment have been assessed as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_z8K1T9SoJVB8" style="display: none">SCHEDULE OF USEFUL LIVES OF ITEMS OF PROPERTY AND EQUIPMENT</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 93%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 64%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Category</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation Method </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Useful Life</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Buildings </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zkDEZdChlud1" title="Useful life measured as period of time, property, plant and equipment">20</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plant and Machinery </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zNkCswDSRIA4" title="Useful life measured as period of time, property, plant and equipment">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Leasehold Properties</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Straight line</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">As per below</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furniture and fixtures </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zmgRNTyBVUQ1" title="Useful life measured as period of time, property, plant and equipment">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Motor vehicles </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zqV6g2LuZS98" title="Useful life measured as period of time, property, plant and equipment">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zkBy6IxGaYSb" title="Useful life measured as period of time, property, plant and equipment">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IT equipment </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_znXC4CnTIVV6" title="Useful life measured as period of time, property, plant and equipment">3</span> – <span id="xdx_908_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zSUuUCJ7Evy7" title="Useful life measured as period of time, property, plant and equipment">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Computer equipment </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zPs0VnCFzGXl" title="Useful life measured as period of time, property, plant and equipment">2</span> – <span id="xdx_907_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_za9lvIKNqAT" title="Useful life measured as period of time, property, plant and equipment">8</span> years </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Spa equipment, curtains, crockery, glassware, and linen</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zZOpzBCyJ9u6" title="Useful life measured as period of time, property, plant and equipment">5</span> years</span></td></tr> </table> <p id="xdx_8A8_zQ5LGvL8XJVc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_ecustom--DescriptionOfAccountingPolicyForLeaseholdImprovementsExplanatory_zzxZT0UXxsU6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Leases</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liabilities are measured at the present value of the contractual payments due to the lessor over the lease term, with the discount rate determined by reference to the rate inherent in the lease unless (as is typically the case) this is not readily determinable, in which case the group’s incremental borrowing rate on commencement of the lease is used. Variable lease payments are only included in the measurement of the lease liability if they depend on an index or rate. In such cases, the initial measurement of the lease liability assumes the variable element will remain unchanged throughout the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other variable lease payments are expensed in the period to which they relate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On initial recognition, the carrying value of the lease liability also includes:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● amounts expected to be payable under any residual value guarantee;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● the exercise price of any purchase option granted in favour of the Group if it is reasonable certain to assess that option; and</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● any penalties payable for terminating the lease, if the term of the lease has been estimated on the basis of termination option being exercised.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets are initially measured at the amount of the lease liability, reduced for any lease incentives received, and increased for:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● lease payments made at or before commencement of the lease;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● initial direct costs incurred; and</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● the amount of any provision recognised where the group is contractually required to dismantle, remove or restore the leased asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent to initial measurement lease liabilities increase as a result of interest charged at a constant rate on the balance outstanding and are reduced for lease payments made. Right-of-use assets are amortised on a straight-line basis over the remaining term of the lease or over the remaining economic life of the asset if, rarely, this is judged to be shorter than the lease term. When the group revises its estimate of the term of any lease (because, for example, it re-assesses the probability of a lessee extension or termination option being exercised), it adjusts the carrying amount of the lease liability to reflect the payments to make over the revised term, which are discounted using a revised discount rate. The carrying value of lease liabilities is similarly revised when the variable element of future lease payments dependent on a rate or index is revised, except the discount rate remains unchanged. In both cases an equivalent adjustment is made to the carrying value of the right-of-use asset, with the revised carrying amount being amortised over the remaining (revised) lease term. If the carrying amount of the right-of-use asset is adjusted to zero, any further reduction is recognised in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When the group renegotiates the contractual terms of a lease with the lessor, the accounting depends on the nature of the modification:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● if the renegotiation results in one or more additional assets being leased for an amount commensurate with the standalone price for the additional rights-of-use obtained, the modification is accounted for as a separate lease in accordance with the above policy</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● in all other cases where the renegotiation increases the scope of the lease (whether that is an extension to the lease term, or one or more additional assets being leased), the lease liability is remeasured using the discount rate applicable on the modification date, with the right-of-use asset being adjusted by the same amount</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● if the renegotiation results in a decrease in the scope of the lease, both the carrying amount of the lease liability and right-of-use asset are reduced by the same proportion to reflect the partial of full termination of the lease with any difference recognised in profit or loss. The lease liability is then further adjusted to ensure its carrying amount reflects the amount of the renegotiated payments over the renegotiated term, with the modified lease payments discounted at the rate applicable on the modification date. The right-of-use asset is adjusted by the same amount.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nature of leasing activities (in the capacity as lessee):-</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During 2023 the group leased a number of properties in the jurisdictions from which it operates. In all jurisdictions it is customary for lease contracts to provide for payments to increase each year by inflation or a fixed percentage, and in some cases a reset periodically to market rental rates. Leasehold improvements are amortized over the period of the lease or useful lives of the asset, whichever is shorter.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The residual value, useful life and depreciation method of each asset are reviewed at the end of each reporting year. If the expectations differ from previous estimates, the change is accounted for prospectively as a change in accounting estimate. The depreciation charge for each year is recognized in profit or loss unless it is included in the carrying amount of another asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An item of property or equipment is derecognized upon disposal or when no future economic benefits are expected from its continued use or disposal. Any gain or loss arising from the derecognition of an item of property or equipment, determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item, is included in profit or loss when the item is derecognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory_zk5rKHRXSJv5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Intangible assets</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An intangible asset is recognized when it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the cost of the asset can be measured reliably. Intangible assets are initially recognized at cost, less any accumulated amortization and any impairment losses. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are accounted for by changing the amortization period or method, as appropriate, and are treated as changes in accounting estimates. Refer to Note 4 – Business Combination for additional details on the acquired intangible assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_zbV9GDliw4zk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The useful life of intangible assets has been assessed as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span id="xdx_8B7_z3TcR9go6hRc" style="display: none">SCHEDULE OF USEFUL LIFE OF INTANGIBLE ASSETS</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 55%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 74%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Category</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Useful Life</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Customer relationships</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zJymCNJQ0Oe2" title="Useful Life">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Customer list</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CustomerListMember_zfHxrvVUnji3" title="Useful Life">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Film Library</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--FilmLibraryMember_z4ifOX543Ieh" title="Useful Life">8.5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade names, trademarks, domain names, and licenses</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eifrs-full--DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TradeNamesTrademarksDomainNamesAndLicensesMember_zzlV1K1NIq14" title="Useful Life">Indefinite</span></span></td></tr> </table> <p id="xdx_8A0_z4YHwueH4wOg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Internally developed software costs on GU are recognized as an intangible asset when:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it is technologically feasible to complete the asset so that it will be available for use or sale.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">there is an intention to complete and use or sell it.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">there is an ability to use or sell it.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it will generate probable future economic benefits.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">there are available technical, financial, and other resources to complete the development and to use or sell the asset.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the expenditure attributable to the asset during its development can be measured reliably.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortization begins when development is complete, and the asset is available for use. Development costs are amortized based on a useful life of five years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory_zo1qc9vIt9ge" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Impairment of Long-Lived Assets</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Impairment tests are performed on property and equipment when there is an indicator that they may be impaired. When the carrying amount of an item of property and equipment is assessed to be higher than the estimated recoverable amount, an impairment loss is recognized immediately in profit or loss to bring the carrying amount in line with the recoverable amount.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For intangible assets, reassessing the useful life of an intangible asset with a finite useful life after it was classified as indefinite is an indicator that the asset may be impaired. As a result, the asset is tested for impairment and the remaining carrying amount is amortized over its useful life.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management assesses at each end of the reporting period whether there is any indication that an asset may be impaired. If any such indication exists, management estimates the recoverable amount of the asset. If it is not possible to estimate the recoverable amount of the individual asset, the recoverable amount of the cash- generating unit to which the asset belongs is determined.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The recoverable amount of an asset or a cash-generating unit is the higher of its fair value less costs to sell and its value in use. If the recoverable amount of an asset is less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. That reduction is an impairment loss. An impairment loss of assets carried at cost less any accumulated depreciation or amortization is recognized immediately in profit or loss. Any impairment loss of a revalued asset is treated as a revaluation decrease.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash- generating units, or groups of cash-generating units, which are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units or groups of units. An impairment loss is recognized for cash-generating units if the recoverable amount of the unit is less than the carrying amount of the units. The impairment loss is allocated to reduce the carrying amount of the assets of the unit in the following order:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">first, to reduce the carrying amount of any goodwill allocated to the cash-generating unit and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">then, to the other assets of the unit, pro rata on the basis of the carrying amount of each asset in the unit.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity assesses at each reporting date whether there is any indication that an impairment loss recognized in prior periods for assets other than goodwill may no longer exist or may have decreased. If any such indication exists, the recoverable amounts of those assets are estimated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The increased carrying amount of an asset other than goodwill attributable to a reversal of an impairment loss does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset in prior periods.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A reversal of an impairment loss of assets carried at cost less accumulated depreciation or amortization other than goodwill is recognized immediately in profit or loss. Any reversal of an impairment loss of a revalued asset is treated as a revaluation increase.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_zCPPAInfG841" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial Instruments</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial instruments held by the Company are classified in accordance with the provisions of IFRS 9 — Financial Instruments. Broadly, the classification possibilities, which are adopted by the Company, as applicable, are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets which are equity instruments:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mandatorily at fair value through profit or loss; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designated as at fair value through other comprehensive income. (This designation is not available to equity instruments which are held for trading, or which are contingent consideration in a business combination).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets which are debt instruments:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortized cost. (This category applies only when the contractual terms of the instrument give rise, on specified dates, to cash flows that are solely payments of principal and interest on principal, and where the instrument is held under a business model whose objective is met by holding the instrument to collect contractual cash flows); or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mandatorily at fair value through profit or loss. (This classification automatically applies to all debt instruments which do not qualify as at amortized cost or at fair value through other comprehensive income); or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designated at fair value through profit or loss. (This classification option can only be applied when it eliminates or significantly reduces an accounting mismatch).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial liabilities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortized cost;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mandatorily at fair value through profit or loss. (This applies to contingent consideration in a business combination or to liabilities which are held for trading); or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designated at fair value through profit or loss. (This classification option can be applied when it eliminates or significantly reduces an accounting mismatch;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the liability forms part of a group of financial instruments managed on a fair value basis; or it forms part of a contract containing an embedded derivative and the entire contract is designated as at fair value through profit or loss).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Accounts receivables</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts receivables, including amounts due from related parties, are classified as financial assets subsequently measured at amortized cost. They have been classified in this manner because their contractual terms give rise, on specified dates, to cash flows that are solely payments of principal and interest on the principal outstanding, and the Company’s business model is to collect the contractual cash flows on accounts receivables.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts receivables are recognized when the Company becomes a party to the contractual provisions of the receivables. They are measured, at initial recognition, at fair value plus transaction costs, if any and are subsequently measured at amortized cost. The amortized cost is the amount recognized on the receivable initially, minus principal repayments, plus cumulative amortization (interest) using the effective interest method of any difference between the initial amount and the maturity amount, adjusted for any loss allowance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A loss allowance for expected credit losses is recognized on trade and other receivables and is updated at each reporting date. The Company measures the loss allowance for trade and other receivables at an amount equal to lifetime expected credit losses (lifetime ECL), which represents the expected credit losses that will result from all possible default events over the expected life of the receivable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A provision matrix is used as a practical expedient to the determination of expected credit losses on trade and other receivables. The provision matrix is based on the Company’s historic credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, and an assessment of both the current and forecasted direction of conditions at the reporting date, including the time value of money, where appropriate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The loss allowance is calculated on a collective basis for all trade and other receivables in totality. An impairment gain or loss is recognized in profit or loss with a corresponding adjustment to the carrying amount of trade and other receivables, through use of a loss allowance account. The impairment loss is included in operating expenses as a movement in credit loss allowance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Receivables are written off when there is information indicating that the counterparty is in severe financial difficulty and there is no realistic prospect of recovery, e.g., when the counterparty has been placed under liquidation or has entered into bankruptcy proceedings. Receivables written off may still be subject to enforcement activities under the Company’s recovery procedures, considering legal advice where appropriate. Any recoveries made are recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Investments in equity instruments</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investments in equity instruments are presented in Note 12, Other investments and Investments in Joint Venture.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investments in equity instruments are designated as mandatorily at fair value through profit or loss. As an exception to this classification, the Company may make an irrevocable election, on an instrument-by-instrument basis, and on initial recognition, to designate certain investments in equity instruments as at fair value through other comprehensive income. The designation as at fair value through other comprehensive income is never made on investments which are either held for trading or contingent consideration in a business combination.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investments in equity instruments are recognized when the Company becomes a party to the contractual provisions of the instrument. The investments are measured, at initial recognition, at fair value. Transaction costs are added to the initial carrying amount for those investments which have been designated as at fair value through other comprehensive income. All other transaction costs are recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investments in equity instruments are subsequently measured at fair value with changes in fair value recognized either in profit or loss or in other comprehensive income (and accumulated in equity in the reserve for valuation of investments), depending on their classification. Fair value gains or losses recognized on investments at fair value through profit or loss are included in other operating gains (losses).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividends received on equity investments are recognized in profit or loss when the Company’s right to receive the dividends is established unless the dividends clearly represent a recovery of part of the cost of the investment. Dividends are included in investment income.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investments in equity instruments are subject to impairment provisions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The gains or losses which accumulated in equity in the reserve for valuation of investments for equity investments at fair value through other comprehensive income are not reclassified to profit or loss on derecognition of the related investment. Instead, the cumulative amount is transferred directly to retained earnings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Investments in joint venture are accounted for using the equity method. Under the equity method, the investment in joint venture is carried in the statement of financial position at cost plus post-acquisition changes in the Company’s share of net assets of the joint venture. The profit or loss reflects the share of results of the operations of the joint venture. Distributions received from the joint venture reduce the carrying amount of the investment. Where there has been a change recognised in other comprehensive income by the joint venture, the Company recognises its share of such changes in other comprehensive income. Unrealised gains and losses resulting from transactions between the Company and the joint venture are eliminated to the extent of the interest in the joint venture.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Accounts payable</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts payable, excluding VAT and amounts received in advance, are classified as financial liabilities subsequently measured at amortized cost. They are recognized when the Company becomes a party to the contractual provisions, and are measured, at initial recognition, at fair value plus transaction costs, if any, and are subsequently measured at amortized cost using the effective interest method. The effective interest method is a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial liability, or (where appropriate) a shorter period, to the amortized cost of a financial liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If accounts payable contain a significant financing component, and the effective interest method results in the recognition of interest expense, then it is included in profit or loss. Trade and other payables expose the Company to liquidity risk and possibly to interest rate risk. Refer to Note 30, Financial Risk Management, for details of risk exposure and management thereof.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Loans payable and convertible debt</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loans payable are recognized when the Company becomes a party to the contractual provisions of the loan and are classified as financial liabilities subsequently measured at amortized cost.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The loans are measured, at initial recognition, at fair value plus transaction costs, if any, and are subsequently measured at amortized cost using the effective interest method. Interest expense, calculated on the effective interest method, is included in profit or loss. Borrowings expose the Company to liquidity risk. Refer to Note 32, Financial Risk Management, for details of risk exposure and management thereof.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible debt is bifurcated into its liability component and equity or derivative liability component at the date of issue, in accordance with the substance of the debt agreements. Conversion options that are bifurcated as derivative liabilities are recorded as a debt discount, which is amortized over the term of the related debt. Derivative liabilities are recorded at fair value at issuance and are marked-to-market at each statement of financial position date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zXhdoCXMrY8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Income taxes</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Current income taxes</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current income taxes are recognized in profit or loss except to the extent that the tax relates to items recognized outside profit or loss, either in other comprehensive income or directly in equity. Management evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Deferred taxes</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A deferred tax asset or liability is recognized for all taxable temporary differences, except to the extent that the deferred tax asset or liability arises from the initial recognition of an asset or liability in a transaction which at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A deferred tax asset is recognized for all deductible temporary differences to the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilized. A deferred tax asset is recognized for the carry forward of unused tax losses and unused Secondary Tax on Companies (“STC”) credits to the extent that it is probable that future taxable profit will be available against which the unused tax losses and unused STC credits can be utilized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the period when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current and deferred taxes are recognized as income or an expense and included in profit or loss for the period, except to the extent that the tax arises from:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a transaction or event which is recognized, in the same or a different period, to other comprehensive income, or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a business combination.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current tax and deferred taxes are charged or credited to other comprehensive income if the tax relates to items that are credited or charged, in the same or a different period, to other comprehensive income.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current tax and deferred taxes are charged or credited directly to equity if the tax relates to items that are credited or charged, in the same or a different period, directly in equity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zhjVcqpbVZ9b" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Leases</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for its various operating leases in accordance with IFRS 16, Leases (“IFRS 16’). Management assesses whether a contract is or contains a lease at the inception of the contract. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In order to assess whether a contract is or contains a lease, management determines whether the asset under consideration is “identified”, which means that the asset is either explicitly or implicitly specified in the contract and that the supplier does not have a substantial right of substitution throughout the period of use. Once management has concluded that the contract includes an identified asset, the right to control the use thereof is considered. To this end, control over the use of an identified asset only exists when the Company has the right to substantially all of the economic benefits from the use of the asset as well as the right to direct the use of the asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to IFRS 16, a lease liability and corresponding right-of-use asset are recognized at the lease commencement date for all lease agreements for which the Company is a lessee. Details of leasing arrangements where the Company is a lessee are presented in Note 11, Right-of-use Asset and Lease Liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Right-of-use assets</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets are presented as a separate line item on the consolidated statement of financial position. Lease payments included in the measurement of the lease liability comprise the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the initial amount of the corresponding lease liability;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any lease payments made at or before the commencement date;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any initial direct costs incurred;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any estimated costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, when the Company incurs an obligation to do so, unless these costs are incurred to produce inventories; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">less any lease incentives received.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets are subsequently measured at cost less accumulated depreciation and impairment losses. Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. However, if a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Company expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. Depreciation starts at the commencement date of a lease.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For right-of-use assets which are depreciated over their useful lives, the useful lives are determined consistently with items of the same class of property and equipment. Refer to the accounting policy for property and equipment for details of useful lives.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The residual value, useful life and depreciation method of each asset are reviewed at the end of each reporting year. If the expectations differ from previous estimates, the change is accounted for prospectively as a change in accounting estimate. Each part of a right-of-use asset with a cost that is significant in relation to the total cost of the asset is depreciated separately. The depreciation charge for each year is recognized in profit or loss unless it is included in the carrying amount of another asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Lease liability</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the Company uses its incremental borrowing rate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease payments included in the measurement of the lease liability comprise the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fixed lease payments, including in-substance fixed payments, less any lease incentives;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">variable lease payments that depend on an index or rate, initially measured using the index or rate at the commencement date;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the amount expected to be payable by the Company under residual value guarantees;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the exercise price of purchase options if the Company is reasonably certain to exercise the option;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">lease payments in an optional renewal period if the Company is reasonably certain to exercise an extension option, and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">penalties for early termination of a lease if the lease term reflects the exercise of an option to terminate the lease.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management remeasures the lease liability when:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">there has been a change to the lease term, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">there has been a change in the assessment of whether the Company will exercise a purchase, termination, or extension option, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">there has been a change to the lease payments due to a change in an index or a rate, in which case the lease liability is remeasured by discounting the revised lease payments using the initial discount rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is used);</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">there has been a change in expected payment under a residual value guarantee, in which case the lease liability is remeasured by discounting the revised lease payments using the initial discount rate;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a lease contract has been modified and the lease modification is not accounted for as a separate lease, in which case the lease liability is remeasured by discounting the revised payments using a revised discount rate.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of- use asset or is recognized in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForIssuedCapitalExplanatory_zptJvmREFIG9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Contributed capital and equity</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contributed capital represents the aggregate shareholder investment in the Group.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-controlling interest represents the portion of comprehensive income (loss) and net assets attributable to minority shareholders. Non-controlling interest is identified in the consolidated statements of operations and under equity in the Consolidated Balance Sheets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">When the proportion of the equity held by non-controlling interests changes, the Company adjusts the carrying amounts of the controlling and non-controlling interests to reflect the changes in their relative interest in the subsidiary. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received are recognized directly in equity and attributed to the shareholders of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zYUIiD96XCMf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Revenue from contracts with customers</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group recognizes revenue from the following major sources:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Digital education platform</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In person education courses</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sales of goods — retail</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Service revenue</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue is measured based on the consideration to which the Group expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties. Revenue is recognized when the Group satisfies a performance obligation by transferring a promised good or service to the customer, which is when the customer obtains control of the good or service. A performance obligation may be satisfied at a point in time or over time. The amount of revenue recognized is the amount allocated to the satisfied performance obligation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A detailed analysis of performance obligations for each revenue source follows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Digital education platform and multi-part documentaries</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This revenue is derived from online workshops, training programs, assessments, courses, accreditations certifications, licenses, and documentaries provided by both the Group itself and by partners, as well as memberships. Revenue is derived, and performance obligations are fulfilled, over the course of delivery of the product or service, which may be at the time of sale or may be monthly for up to twelve months. The company is compensated by way of fees for the product or service as displayed at events or online.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>In person education courses</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This revenue is derived from classes, workshops, training programs and conferences that are delivered in person at the Company’s campuses or third-party venues. Revenue is derived, and performance obligations are fulfilled, at the time of delivering the event or over the course of delivery of the product or services. The company is compensated by way of course fees as displayed at events or online.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Sales of goods — retail</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This revenue is derived by the Company’s campus businesses and includes food and beverage, spa products, merchandise, and ancillary products. Revenue is derived, and performance obligations are fulfilled, at the point in time of providing the goods; in the case of food and beverage delivered as part of a pre-paid accommodation package, revenue is recognized daily over the time of guests’ duration of stay. The Company is compensated based on the advertised or agreed price of the goods as part of accommodation packages or on in-house menus in the case of food and beverage, and on in-house price lists or price tickets in the case of spa products, merchandise, and ancillary products. This stream of revenue is discontinued after the ERL spin off from October 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Service revenue</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This revenue is derived by the Company’s campus businesses and includes accommodation, spa, conferences and events, and memberships. Revenue is derived, and performance obligations are fulfilled, at the time of providing the services; in the case of accommodation as part of a pre-paid booking, revenue is recognized daily over the time of guests’ duration of stay, and for memberships revenue is recognized monthly over the course of delivery of the product or service which may be up to twelve months. The company is compensated based on the advertised or agreed price of the goods as displayed online by the company or booking agents in the case of accommodation, on in-house price lists in the case of spa, by tailored quote in the case of conferences and events, and as displayed in-house or online in the case of memberships. The revenue from campus business is discontinued after the ERL spin off from October 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Contract liability</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The timing of the Company’s revenue recognition may differ from the timing of payment by its customers. A contract asset (accounts receivable) is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records a contract liability until the performance obligations are satisfied.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contract liability represents the Company’s contract liability for cash collections received from its customers in advance of performance under the contract. Contract liability is recognized as revenue upon completion of the performance obligation, which generally occurs within one year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2023, the Company had contract liability for remaining unsatisfied performance obligations of $ <span id="xdx_903_eifrs-full--TransactionPriceAllocatedToRemainingPerformanceObligations_iI_c20231231_zkhdvtLQIfu5" title="Deferred revenue">2,750,137</span> (2022: $<span id="xdx_904_eifrs-full--TransactionPriceAllocatedToRemainingPerformanceObligations_iI_c20221231_zYQpf2RU5Dba" title="Deferred revenue">6,391,993</span>), which is expected to be recognized within one year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2023, the Company recognized revenue of $<span id="xdx_904_eifrs-full--RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod_c20230101__20231231_zh0Ly5yrD5B6" title="Revenue">5,885,848</span> (2022: $<span id="xdx_901_eifrs-full--RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod_c20220101__20221231_zaQSyn4jOfV8" title="Revenue">2,349,941</span>) that was included in the contract liability balance at the beginning of the year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_zN5c0kxe6Aga" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Borrowing costs</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Coupon interest is recognized in the period in which it is incurred, while other borrow costs (debt discount) are amortized to interest expense over the expected term of the notes using the interest method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_84A_eifrs-full--DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory_zdRUwVWyp1Pi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Foreign currency transactions</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s reporting currency is the U.S. dollar. The functional currencies of the Genius Group Limited and its subsidiaries are their local currencies (Singapore dollar, British pound, Indonesian rupiah and South African Rand, New Zealand Dollar) and the functional currency of ERL, UAV and RF is the U.S. dollar. The Company engages in foreign currency denominated transactions with customers and suppliers, as well as between subsidiaries with different functional currencies. Gains and losses resulting from transactions denominated in non-functional currencies are recognized in earnings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the end of the reporting year, assets and liabilities are translated into U.S. dollars using the exchange rate at the balance sheet date and revenue and expense accounts are translated at a weighted average exchange rate for the period or for the year then ended. Resulting translation adjustments are made directly to accumulated other comprehensive income.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange differences arising on the settlement of monetary items or on translating monetary items at rates different from those at which they were translated on initial recognition during the year, or in previous consolidated financial statements, are recognized in profit or loss in the year in which they arise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When a gain or loss on a non-monetary item is recognized to other comprehensive income and accumulated in equity, any exchange component of that gain or loss is recognized to other comprehensive income and accumulated in equity. When a gain or loss on a non-monetary item is recognized in profit or loss, any exchange component of that gain or loss is recognized in profit or loss. Cash flows arising from transactions in a foreign currency are recorded in U.S. dollars by applying to the foreign currency amount the exchange rate between the U.S. dollar and the foreign currency at the date of the cash flow.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_zerFWipkZeO3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stock-based compensation</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For service-based awards, compensation expense is measured at the grant date based on the fair value of the award and is recognized on a straight-line basis over the requisite service period, which is typically the vesting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> </p> <p id="xdx_846_ecustom--DescriptionOfAccountingPolicyFoRestatementOfPreviouslyIssuedFinancialStatementsTranslationExplanatory_zntZGXer0bm9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_863_zqa5lOeeKP8i">Restatement of previously issued financial statements</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group’s Consolidated Balance Sheets as of December 31, 2022 and 2021, and Consolidated Statements of Operations and Comprehensive Loss, Consolidated Statements of Changes in Stockholders’ Equity and Consolidated Statements of Cash Flows for the years then ended, have been restated for errors made as follows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Foreign currency translation reserve</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commencing in the year ended December 31, 2023, the Group updated its methodology for calculating the effect of foreign currency movements. The Group evaluated the materiality of the differences between the newly adopted and the previous methodologies and determined that restatement is required.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The impact of the restatement on the Consolidated Balance Sheets as of December 31, 2022 and 2021, and the Consolidated Statements of Operations and Comprehensive Loss, Consolidated Statements of Changes in Stockholders’ Equity and Consolidated Statements of Cash Flows for the years then ended, is presented below.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>As of and for the year ended December 31, 2022:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Balance Sheets</span></p> <p id="xdx_89C_ecustom--DisclosureOfDetailedInformationRestamentExplanatory_zkQv4Cufa9S8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_z9bSsQUIqpHa" style="display: none">SCHEDULE OF RESTATEMENT FINANCIAL</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" id="xdx_498_20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--PreviouslyReportedMember_zZ7GD637O2ge" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Audited</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49D_20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--FinancialEffectOfCorrectionsOfAccountingErrorMember_zP9CnCtDZrTk" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Restatements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" id="xdx_499_20221231_zDUH2jfZCXM" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Restated</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"> </p></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"><b> </b></span></td> <td colspan="10" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>As of December 31, 2022</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"><b> </b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Audited</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Restatements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Restated</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td></tr> <tr id="xdx_401_ecustom--Reserves_i02I_zVFfYxqkUcGi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font-size: 10pt">Reserves</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-size: 10pt">(32,933,714)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-size: 10pt">(841,387</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-size: 10pt">(33,775,101)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt"> </span></td></tr> <tr id="xdx_400_eifrs-full--RetainedEarnings_i02I_zCS1ESgZwQS" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">Accumulated deficit</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">(68,539,210</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">841,387</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">(67,697,823</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">)</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Statements of Operations and Comprehensive (Loss) / Income</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49B_20230101__20231231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--PreviouslyReportedMember_z0nedZvuNZEc" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_492_20230101__20231231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--FinancialEffectOfCorrectionsOfAccountingErrorMember_zaE8Xd8ZxUHl" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49C_20220101__20221231_z5OhqNoVFBzi" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the year ended December 31, 2022</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_403_eifrs-full--GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_i01_zhJG23QBvpMj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Loss) gains from foreign currency transactions</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">135,625</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(619,267</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40A_eifrs-full--OperatingExpense_i01NT_di_zzqFxQXQXAvk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total operating expenses</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(50,222,196</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(50,977,088</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_400_eifrs-full--ProfitLossFromOperatingActivities_iT_z4GyQ8qyqW7d" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss from Operations</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(41,582,907</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(42,337,799</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40C_eifrs-full--ProfitLossBeforeTax_iT_za25XK0EFFQc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss Before Income tax</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,315,143</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(57,070,035</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_400_eifrs-full--ProfitLoss_iT_zj0GWsA8GpEk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net Loss</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(55,251,547</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,006,439</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_403_eifrs-full--StatementOfComprehensiveIncomeAbstract_iB_zyIUC5QOQ30a" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other comprehensive income:</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_400_eifrs-full--OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations_i01_zDHnStsza8C3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign currency translation</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,045,076</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(290,184</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40C_eifrs-full--ComprehensiveIncome_i01T_zt0VmLbSM608" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total comprehensive loss</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,296,623</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0987">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,296,623</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Statements of Changes in Stockholders’ Equity</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_497_20220101__20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--PreviouslyReportedMember_zZEvOAmoBLhb" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49A_20220101__20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--FinancialEffectOfCorrectionsOfAccountingErrorMember_zexn8a1Dyr19" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_499_20220101__20221231_zyuJKCszHdTk" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2022</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_402_eifrs-full--ProfitLoss_z1SYJrceTEjk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net loss</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(55,251,547</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,006,439</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40F_eifrs-full--OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations_zZeFzYoA2El2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign currency translation adjustment</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,045,076</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(290,184</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_407_ecustom--ForeignCurrency_zq2IqLqedhWe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign currency</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">983,653</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(841,387</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">142,266</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_401_ecustom--AccumulatedDeficit_zSP1BFQk8Tgh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated deficit</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(68,539,210</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">841,387</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(67,697,823</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Statements of Cash Flows</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_497_20220101__20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--PreviouslyReportedMember_zYQFFZuXuIC2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49B_20220101__20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--FinancialEffectOfCorrectionsOfAccountingErrorMember_zQ579vjQbJik" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49E_20220101__20221231_z39Fc4JCXCic" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="10" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For the year ended December 31, 2022</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_401_eifrs-full--ProfitLoss_i01_makvjsvhi_zlp5l2Q6OU85" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Net loss </b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(55,251,547</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">) </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,006,439</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">) </span></td></tr> <tr id="xdx_409_eifrs-full--AdjustmentsForUnrealisedForeignExchangeLossesGains_i02_maAFRPLzDYf_zH5Jt7POzQn" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Gain) loss on foreign exchange transactions</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(135,625</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">754,892</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">619,267</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>For the year ended December 31, 2021</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Statements of Changes in Stockholders’ Equity</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_493_20210101__20211231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--PreviouslyStatedMember_zHTjpLa4mS1k" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_492_20210101__20211231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_ze8IzScxF2Bl" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_497_20210101__20211231_z2EcgyGNYZve" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2021</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_407_ecustom--ForeignCurrency_z1fUBmrQpRf7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign currency</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,028,729</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,596,279</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">432,450</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40A_ecustom--AccumulatedDeficit_z9TUmQwA84ge" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated deficit</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(13,493,684</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,596,279</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(11,897,405</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> </table> <p id="xdx_8A1_zmENEE2irPH7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Other Investments and Investments in Joint Venture</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group reclassified an investment from Investments at fair value to Other Investments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group reclassified an investment from Investments at fair value to Investments in joint venture.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_ecustom--DisclosureOfOtherInvestmentsExplanatory_ziQi3H20tgA3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The impact of the restatements on the Consolidated Balance sheets as of December 31, 2022 is presented below.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B2_zeefd9Ozy8M8"> SCHEDULE OF OTHER INVESTMENTS AND INVESTMENTS IN JOINT VENTURE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_497_20221231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--PreviouslyStatedMember_zNNY6Lo6IAF7" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_497_20221231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zPHJqusTNyge" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_495_20221231_zrEv1Vtiuy3f" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Audited</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restatements</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40E_ecustom--OtherInvestmentsFairValue_iI_zjjSSwDhpYY5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: left">Other investments (previously termed as Investments at fair value)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">29,071</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(373</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">28,698</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--InvestmentsInJointVenture_z9udYn4pPvMh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Investments in joint venture</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1028">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">373</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">373</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zdKeemCENrl3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Accrued expenses and other liabilities</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group reclassified an amount for student account balance from Contract Liability to Accrued expenses and other liabilities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_ecustom--DisclosureOfAccuredExpensesExplanatory_zjJA4CyZeeNf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The impact of the restatement on the Consolidated Balance sheets as of December 31, 2022 is presented below.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> SCHEDULE OF ACCURED EXPENSES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_492_20221231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--PreviouslyStatedMember_zUq6uegi5Lj2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49C_20221231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zHY9Q7UF7cL7" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49D_20221231_zh6gfGTPgM65" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Audited</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restatements</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40C_ecustom--AccruedExpensesAndOtherCurrentLiabilities_iI_zJpYOhdVbcL5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: left">Accrued expenses and other current liabilities</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">3,809,540</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">571,543</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">4,381,083</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ContractLiability_iI_zr4tkln6wkCc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Contract liability (previously termed as Deferred revenue)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,391,993</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(571,543</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,820,450</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zPJuB4O27XMl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Disclosure Of Basis Of Preparation Of Financial Statements Explanatory
DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory
|
<p id="xdx_841_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_z6l5jEpTQwzd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Basis of Presentation</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements have been prepared on the going concern basis in accordance with, and in compliance with, International Financial Reporting Standards (“IFRS”), as issued by the International Accounting Standards Board (“IASB”), and International Financial Reporting Interpretations Committee (“IFRIC”) interpretations issued and effective at the time of preparing these consolidated financial statements and the International Business Companies Act of 2016.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements have been prepared on the basis of accounting policies applicable to a going concern. This basis presumes that funds will be available to finance future operations that the realization of assets and settlement of liabilities, contingent obligations and commitments will occur in the ordinary course of business.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements have been prepared on the historical cost convention, unless otherwise stated in the accounting policies which follow and incorporate the principal accounting policies set out below. The presentation currency is United States dollars.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Disclosure Of Going Concern Explanatory
DisclosureOfGoingConcernExplanatory
|
<p id="xdx_840_eifrs-full--DisclosureOfGoingConcernExplanatory_zA8N57sTrq6l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Going Concern </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying consolidated financial statements have been prepared assuming that the Group will continue as a going concern, which contemplates the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As reflected in the accompanying consolidated financial statements, the Group incurred a net loss of $<span id="xdx_90D_eifrs-full--ProfitLoss_iN_pn5n6_di_c20230101__20231231_ziAkYm60Ypqa">5.7 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">million for the year ended December 31, 2023, and generated negative cash outflows from operating activities of approximately $<span id="xdx_906_ecustom--CashFlowsFromUsedInOperatingActivity_pn5n6_c20230101__20231231_zAciuG8SuhL4">12.4 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">million. As of December 31, 2023, the Group had a working capital deficiency of approximately US$<span id="xdx_900_ecustom--WorkingcapitalDeficiency_iN_pn5n6_di_c20230101__20231231_z6ybCxi8eW8">7.6 </span>million and an accumulated deficit of $<span id="xdx_904_eifrs-full--RetainedEarnings_iNI_pn5n6_di_c20231231_zPiwnJZtvAP4">59.1 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">million. These factors raise substantial doubt about the Group operating as a going concern for the next twelve months.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group will actively pursue capital raising activities in 2024 to support continued growth and strategic acquisitions which are cash generative and accretive to earnings. As examples, in January 2024 the Group completed a warrant conversion raising $<span id="xdx_90D_eifrs-full--IncreaseDecreaseThroughConversionOfConvertibleInstruments_pn6n6_c20230101__20231231_ziRbXYk78Qo9">7</span> million and additionally completed a debt raise via a $5m Loan note in April 2024.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group appointed a new Investor Relations firm in April 2024 and is actively completing investor outreach and participated in the Sidofi Conference in May 2024. The Group will target all forms of capital raising, to include but not limited to, debt finance, new equity raise and warrants conversion.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In March 2024, the Group completed the acquisition of FB Primesource Acquisition LLC, which is accretive to revenue, profit and cash flow so as to enable the Group to meet its liabilities as and when they fall due and to carry on its business without a significant curtailment of operations for the next twelve months from the issuance date of this report.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> | |
| CY2023 | ifrs-full |
Profit Loss
ProfitLoss
|
-5700000 | usd |
| CY2023 | GNS |
Cash Flows From Used In Operating Activity
CashFlowsFromUsedInOperatingActivity
|
12400000 | usd |
| CY2023 | GNS |
Workingcapital Deficiency
WorkingcapitalDeficiency
|
-7600000 | usd |
| CY2023Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-59100000 | usd |
| CY2023 | ifrs-full |
Increase Decrease Through Conversion Of Convertible Instruments
IncreaseDecreaseThroughConversionOfConvertibleInstruments
|
7000000 | usd |
| CY2023 | ifrs-full |
Disclosure Of Basis Of Consolidation Explanatory
DisclosureOfBasisOfConsolidationExplanatory
|
<p id="xdx_84C_eifrs-full--DisclosureOfBasisOfConsolidationExplanatory_zPtHFiX3srmf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Principles of Consolidation</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements incorporate the financial statements of the Group and all its subsidiaries. Subsidiaries are entities (including structured entities) which are controlled by the Group. The Group has control of an entity when it is exposed to or has rights to variable returns from involvement with the entity and it has the ability to affect those returns through the of use its power over the entity. The results of subsidiaries are included in the consolidated financial statements from the effective date of acquisition to the effective date of disposal. Adjustments are made when necessary to the financial statements of subsidiaries to bring their accounting policies in line with those of the Group. All inter-company transactions, balances, and unrealized gains on transactions between consolidated companies are eliminated in full upon consolidation. Unrealized losses on transactions between consolidated companies are also eliminated upon consolidation unless the transaction provides evidence of an impairment of the asset transferred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Business Combinations Explanatory
DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory
|
<p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_zr8t9YwYz5t6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Business Combinations </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for business combinations using the acquisition method of accounting in accordance with IFRS. The cost of the business combination is measured as the aggregate of the fair values of assets given, liabilities incurred or assumed, and equity instruments issued. Costs directly attributable to the business combination are expensed as incurred, except the costs to issue debt which are amortized as part of the effective interest, and costs to issue equity which are included in stockholders’ equity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any contingent consideration is included in the cost of the business combination at fair value as at the date of acquisition. Subsequent changes to the assets, liability or equity which arise as a result of the contingent consideration are not affected against goodwill, unless they are valid measurement period adjustments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Otherwise, all subsequent changes to the fair value of contingent consideration that is deemed to be an asset or liability is recognized in either profit or loss or in other comprehensive income, in accordance with relevant IFRS. Contingent consideration that is classified as equity is not remeasured, and its subsequent settlement is accounted for within stockholders’ equity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The acquiree’s identifiable assets, liabilities and contingent liabilities which meet the recognition conditions of IFRS 3 — Business Combinations (“IFRS 3”) are recognized at their fair values at acquisition date, except for non-current assets (or disposal groups) that are classified as held for sale in accordance with IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations, which are recognized at fair value less costs to sell.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contingent liabilities are only included in the identifiable liabilities of the acquiree where there is a present obligation at acquisition date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On acquisition, the acquiree’s assets and liabilities are reassessed in terms of classification and are reclassified where the classification is inappropriate for Company’s reporting purposes. This excludes lease agreements and insurance contracts whose classification remains as per their inception date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-controlling interests in the acquiree are measured on an acquisition-by-acquisition basis either at fair value or at the non-controlling interests’ proportionate share in the recognized amounts of the acquiree’s identifiable net assets. This treatment applies to non-controlling interests which are present ownership interests and entitle their holders to a proportionate share of the entity’s net assets in the event of liquidation. All other components of non-controlling interests are measured at their acquisition date fair values unless another measurement basis is required by IFRS.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In cases where the Company held a non-controlling shareholding in the acquiree prior to obtaining control, that interest is measured to fair value as of the acquisition date. The measurement to fair value is included in profit or loss for the year. Where the existing shareholding was classified as an available-for-sale financial asset, the cumulative fair value adjustments recognized previously to other comprehensive income and accumulated in stockholders’ equity are recognized in profit or loss as a reclassification adjustment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill is determined as the consideration paid, plus the fair value of any shares held prior to obtaining control, plus non-controlling interest and less the fair value of the identifiable assets and liabilities of the acquiree. If, in the case of a bargain purchase, the result of this formula is negative, then the difference is recognized directly in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill is not amortized but is tested on an annual basis for impairment. If goodwill is assessed to be impaired, that impairment is not subsequently reversed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common control business combinations are outside the scope of IFRS 3. The Company has elected to account for common control business combinations using the book value method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Disclosure Of Accounting Judgements And Estimates Explanatory
DisclosureOfAccountingJudgementsAndEstimatesExplanatory
|
<p id="xdx_84C_eifrs-full--DisclosureOfAccountingJudgementsAndEstimatesExplanatory_zTqbVTychpY7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Significant judgments and use of estimates</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of the consolidated financial statements in conformity with the IFRS requires management to make estimates and iudgments that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities on the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Group bases its estimates and judgments on historical experience and on various other assumptions and information that are believed to be reasonable under the circumstances. Estimates and assumptions of future events and their effects cannot be perceived with certainty and, accordingly, these estimates may change as new events occur, as more experience is acquired, as additional information is obtained and as our operating environment changes, Significant estimates and assumptions made by management include, among others, useful lives and impairment of long-lived assets, goodwill, useful lives and impairment of intangible assets, collectability of accounts receivable, allowance for doubtful accounts, and impairment allowance for inventory, deferred tax and contingent liabilities. While the Group believes that the estimates and assumptions used in the preparation of the consolidated financial statements are appropriate, actual results could differ from those estimates. Estimates and assumptions are periodically reviewed and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Fair Value Measurement Explanatory
DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory
|
<p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory_zcxiJi1UrsT8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fair value estimation</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Several assets and liabilities of the Company are either measured at fair value or disclosure is made of their fair values. Observable market data is used as inputs to determine fair value, to the extent that such information is available.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy To Determine Components Of Cash And Cash Equivalents
DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents
|
<p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_zJ28cds5k9M4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cash and cash equivalents</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash in hand, bank balances and short-term deposits with original maturity of three months or less.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Restricted Cash And Cash Equivalents Explanatory
DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory
|
<p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory_zpED37N6btDf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Restricted cash</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restricted cash as at December 31, 2023 represents the letter of credit issued from University of Antelope Valley. Restricted cash in December 31, 2022 represents money that is held at a bank account related to the Company’s 2022 convertible debt and was not available to the Company for immediate or general business use as of December 31, 2022. All the restricted cash as of December 31, 2022 was available to the Company by April 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Measuring Inventories
DescriptionOfAccountingPolicyForMeasuringInventories
|
<p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_zlNuSQ48T1b4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Inventories</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories are measured at 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. The major categories of inventories are movie production cost, books and periodicals, food and beverages, merchandize and consumables.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The cost of inventories comprises of all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The cost of inventories is assigned using the first-in, first-out (FIFO) formula.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When inventories are sold, the carrying amount of those inventories are recognized as cost of sales in the period in which the related revenue is recognized. The amount of any write-down of inventories to net realizable value and all losses of inventories are recognized as an expense in the period the write-down or loss occurs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Property Plant And Equipment Explanatory
DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory
|
<p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zqWtj4tbZvRh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Property and Equipment</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment are tangible assets which the Company holds for its own use, and which are expected to be used for more than one year. An item of property and equipment is recognized as an asset when it is probable that future economic benefits associated with the item will flow to the Company, and the cost of the item can be measured reliably. Property and equipment are initially measured at cost. Cost includes all of the expenditures which are directly attributable to the acquisition or construction of the asset, including the capitalization of borrowing costs on qualifying assets and adjustments in respect of hedge accounting, where appropriate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expenditures incurred subsequently for major services, additions to or replacements of parts of property and equipment are capitalized if it is probable that future economic benefits associated with the expenditure will flow to the Company and the cost can be measured reliably. Day-to-day servicing costs are expensed as incurred. Subsequent to initial recognition, property and equipment are measured at cost less accumulated depreciation and any accumulated impairment losses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Land is initially measured at cost and is not depreciated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation of an asset commences when the asset is available for use as intended by management. Depreciation is charged to write off the asset’s carrying amount over its estimated useful life to its estimated residual value, using a method that best reflects the pattern in which the asset’s economic benefits are consumed by the Company. Depreciation is not charged to an asset if its estimated residual value exceeds or is equal to its carrying amount. Depreciation of an asset ceases at the earlier of the date that the asset is classified as held for sale or derecognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_ecustom--ScheduleOfEstimatedUsefulLivesOfPropertyAndEquipmentTableTextBlock_zq3BsImbF1bl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The useful lives of items of property and equipment have been assessed as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_z8K1T9SoJVB8" style="display: none">SCHEDULE OF USEFUL LIVES OF ITEMS OF PROPERTY AND EQUIPMENT</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 93%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 64%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Category</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation Method </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Useful Life</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Buildings </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zkDEZdChlud1" title="Useful life measured as period of time, property, plant and equipment">20</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plant and Machinery </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zNkCswDSRIA4" title="Useful life measured as period of time, property, plant and equipment">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Leasehold Properties</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Straight line</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">As per below</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furniture and fixtures </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zmgRNTyBVUQ1" title="Useful life measured as period of time, property, plant and equipment">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Motor vehicles </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zqV6g2LuZS98" title="Useful life measured as period of time, property, plant and equipment">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zkBy6IxGaYSb" title="Useful life measured as period of time, property, plant and equipment">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IT equipment </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_znXC4CnTIVV6" title="Useful life measured as period of time, property, plant and equipment">3</span> – <span id="xdx_908_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zSUuUCJ7Evy7" title="Useful life measured as period of time, property, plant and equipment">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Computer equipment </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zPs0VnCFzGXl" title="Useful life measured as period of time, property, plant and equipment">2</span> – <span id="xdx_907_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_za9lvIKNqAT" title="Useful life measured as period of time, property, plant and equipment">8</span> years </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Spa equipment, curtains, crockery, glassware, and linen</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight line</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zZOpzBCyJ9u6" title="Useful life measured as period of time, property, plant and equipment">5</span> years</span></td></tr> </table> <p id="xdx_8A8_zQ5LGvL8XJVc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | GNS |
Description Of Accounting Policy For Leasehold Improvements Explanatory
DescriptionOfAccountingPolicyForLeaseholdImprovementsExplanatory
|
<p id="xdx_84B_ecustom--DescriptionOfAccountingPolicyForLeaseholdImprovementsExplanatory_zzxZT0UXxsU6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Leases</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liabilities are measured at the present value of the contractual payments due to the lessor over the lease term, with the discount rate determined by reference to the rate inherent in the lease unless (as is typically the case) this is not readily determinable, in which case the group’s incremental borrowing rate on commencement of the lease is used. Variable lease payments are only included in the measurement of the lease liability if they depend on an index or rate. In such cases, the initial measurement of the lease liability assumes the variable element will remain unchanged throughout the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other variable lease payments are expensed in the period to which they relate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On initial recognition, the carrying value of the lease liability also includes:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● amounts expected to be payable under any residual value guarantee;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● the exercise price of any purchase option granted in favour of the Group if it is reasonable certain to assess that option; and</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● any penalties payable for terminating the lease, if the term of the lease has been estimated on the basis of termination option being exercised.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets are initially measured at the amount of the lease liability, reduced for any lease incentives received, and increased for:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● lease payments made at or before commencement of the lease;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● initial direct costs incurred; and</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● the amount of any provision recognised where the group is contractually required to dismantle, remove or restore the leased asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent to initial measurement lease liabilities increase as a result of interest charged at a constant rate on the balance outstanding and are reduced for lease payments made. Right-of-use assets are amortised on a straight-line basis over the remaining term of the lease or over the remaining economic life of the asset if, rarely, this is judged to be shorter than the lease term. When the group revises its estimate of the term of any lease (because, for example, it re-assesses the probability of a lessee extension or termination option being exercised), it adjusts the carrying amount of the lease liability to reflect the payments to make over the revised term, which are discounted using a revised discount rate. The carrying value of lease liabilities is similarly revised when the variable element of future lease payments dependent on a rate or index is revised, except the discount rate remains unchanged. In both cases an equivalent adjustment is made to the carrying value of the right-of-use asset, with the revised carrying amount being amortised over the remaining (revised) lease term. If the carrying amount of the right-of-use asset is adjusted to zero, any further reduction is recognised in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When the group renegotiates the contractual terms of a lease with the lessor, the accounting depends on the nature of the modification:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● if the renegotiation results in one or more additional assets being leased for an amount commensurate with the standalone price for the additional rights-of-use obtained, the modification is accounted for as a separate lease in accordance with the above policy</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● in all other cases where the renegotiation increases the scope of the lease (whether that is an extension to the lease term, or one or more additional assets being leased), the lease liability is remeasured using the discount rate applicable on the modification date, with the right-of-use asset being adjusted by the same amount</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● if the renegotiation results in a decrease in the scope of the lease, both the carrying amount of the lease liability and right-of-use asset are reduced by the same proportion to reflect the partial of full termination of the lease with any difference recognised in profit or loss. The lease liability is then further adjusted to ensure its carrying amount reflects the amount of the renegotiated payments over the renegotiated term, with the modified lease payments discounted at the rate applicable on the modification date. The right-of-use asset is adjusted by the same amount.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nature of leasing activities (in the capacity as lessee):-</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During 2023 the group leased a number of properties in the jurisdictions from which it operates. In all jurisdictions it is customary for lease contracts to provide for payments to increase each year by inflation or a fixed percentage, and in some cases a reset periodically to market rental rates. Leasehold improvements are amortized over the period of the lease or useful lives of the asset, whichever is shorter.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The residual value, useful life and depreciation method of each asset are reviewed at the end of each reporting year. If the expectations differ from previous estimates, the change is accounted for prospectively as a change in accounting estimate. The depreciation charge for each year is recognized in profit or loss unless it is included in the carrying amount of another asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An item of property or equipment is derecognized upon disposal or when no future economic benefits are expected from its continued use or disposal. Any gain or loss arising from the derecognition of an item of property or equipment, determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item, is included in profit or loss when the item is derecognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Intangible Assets And Goodwill Explanatory
DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory
|
<p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory_zk5rKHRXSJv5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Intangible assets</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An intangible asset is recognized when it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the cost of the asset can be measured reliably. Intangible assets are initially recognized at cost, less any accumulated amortization and any impairment losses. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are accounted for by changing the amortization period or method, as appropriate, and are treated as changes in accounting estimates. Refer to Note 4 – Business Combination for additional details on the acquired intangible assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_zbV9GDliw4zk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The useful life of intangible assets has been assessed as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span id="xdx_8B7_z3TcR9go6hRc" style="display: none">SCHEDULE OF USEFUL LIFE OF INTANGIBLE ASSETS</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 55%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 74%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Category</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Useful Life</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Customer relationships</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zJymCNJQ0Oe2" title="Useful Life">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Customer list</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CustomerListMember_zfHxrvVUnji3" title="Useful Life">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Film Library</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--FilmLibraryMember_z4ifOX543Ieh" title="Useful Life">8.5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade names, trademarks, domain names, and licenses</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eifrs-full--DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TradeNamesTrademarksDomainNamesAndLicensesMember_zzlV1K1NIq14" title="Useful Life">Indefinite</span></span></td></tr> </table> <p id="xdx_8A0_z4YHwueH4wOg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Internally developed software costs on GU are recognized as an intangible asset when:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it is technologically feasible to complete the asset so that it will be available for use or sale.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">there is an intention to complete and use or sell it.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">there is an ability to use or sell it.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it will generate probable future economic benefits.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">there are available technical, financial, and other resources to complete the development and to use or sell the asset.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the expenditure attributable to the asset during its development can be measured reliably.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortization begins when development is complete, and the asset is available for use. Development costs are amortized based on a useful life of five years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Disclosure Of Detailed Information About Intangible Assets Explanatory
DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
|
<p id="xdx_890_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_zbV9GDliw4zk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The useful life of intangible assets has been assessed as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span id="xdx_8B7_z3TcR9go6hRc" style="display: none">SCHEDULE OF USEFUL LIFE OF INTANGIBLE ASSETS</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 55%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 74%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Category</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Useful Life</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Customer relationships</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zJymCNJQ0Oe2" title="Useful Life">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Customer list</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CustomerListMember_zfHxrvVUnji3" title="Useful Life">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Film Library</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--FilmLibraryMember_z4ifOX543Ieh" title="Useful Life">8.5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade names, trademarks, domain names, and licenses</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eifrs-full--DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TradeNamesTrademarksDomainNamesAndLicensesMember_zzlV1K1NIq14" title="Useful Life">Indefinite</span></span></td></tr> </table> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Impairment Of Assets Explanatory
DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory
|
<p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory_zo1qc9vIt9ge" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Impairment of Long-Lived Assets</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Impairment tests are performed on property and equipment when there is an indicator that they may be impaired. When the carrying amount of an item of property and equipment is assessed to be higher than the estimated recoverable amount, an impairment loss is recognized immediately in profit or loss to bring the carrying amount in line with the recoverable amount.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For intangible assets, reassessing the useful life of an intangible asset with a finite useful life after it was classified as indefinite is an indicator that the asset may be impaired. As a result, the asset is tested for impairment and the remaining carrying amount is amortized over its useful life.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management assesses at each end of the reporting period whether there is any indication that an asset may be impaired. If any such indication exists, management estimates the recoverable amount of the asset. If it is not possible to estimate the recoverable amount of the individual asset, the recoverable amount of the cash- generating unit to which the asset belongs is determined.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The recoverable amount of an asset or a cash-generating unit is the higher of its fair value less costs to sell and its value in use. If the recoverable amount of an asset is less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. That reduction is an impairment loss. An impairment loss of assets carried at cost less any accumulated depreciation or amortization is recognized immediately in profit or loss. Any impairment loss of a revalued asset is treated as a revaluation decrease.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash- generating units, or groups of cash-generating units, which are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units or groups of units. An impairment loss is recognized for cash-generating units if the recoverable amount of the unit is less than the carrying amount of the units. The impairment loss is allocated to reduce the carrying amount of the assets of the unit in the following order:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">first, to reduce the carrying amount of any goodwill allocated to the cash-generating unit and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">then, to the other assets of the unit, pro rata on the basis of the carrying amount of each asset in the unit.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity assesses at each reporting date whether there is any indication that an impairment loss recognized in prior periods for assets other than goodwill may no longer exist or may have decreased. If any such indication exists, the recoverable amounts of those assets are estimated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The increased carrying amount of an asset other than goodwill attributable to a reversal of an impairment loss does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset in prior periods.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A reversal of an impairment loss of assets carried at cost less accumulated depreciation or amortization other than goodwill is recognized immediately in profit or loss. Any reversal of an impairment loss of a revalued asset is treated as a revaluation increase.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Financial Instruments Explanatory
DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory
|
<p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_zCPPAInfG841" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial Instruments</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial instruments held by the Company are classified in accordance with the provisions of IFRS 9 — Financial Instruments. Broadly, the classification possibilities, which are adopted by the Company, as applicable, are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets which are equity instruments:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mandatorily at fair value through profit or loss; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designated as at fair value through other comprehensive income. (This designation is not available to equity instruments which are held for trading, or which are contingent consideration in a business combination).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets which are debt instruments:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortized cost. (This category applies only when the contractual terms of the instrument give rise, on specified dates, to cash flows that are solely payments of principal and interest on principal, and where the instrument is held under a business model whose objective is met by holding the instrument to collect contractual cash flows); or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mandatorily at fair value through profit or loss. (This classification automatically applies to all debt instruments which do not qualify as at amortized cost or at fair value through other comprehensive income); or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designated at fair value through profit or loss. (This classification option can only be applied when it eliminates or significantly reduces an accounting mismatch).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial liabilities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortized cost;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mandatorily at fair value through profit or loss. (This applies to contingent consideration in a business combination or to liabilities which are held for trading); or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designated at fair value through profit or loss. (This classification option can be applied when it eliminates or significantly reduces an accounting mismatch;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the liability forms part of a group of financial instruments managed on a fair value basis; or it forms part of a contract containing an embedded derivative and the entire contract is designated as at fair value through profit or loss).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Accounts receivables</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts receivables, including amounts due from related parties, are classified as financial assets subsequently measured at amortized cost. They have been classified in this manner because their contractual terms give rise, on specified dates, to cash flows that are solely payments of principal and interest on the principal outstanding, and the Company’s business model is to collect the contractual cash flows on accounts receivables.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts receivables are recognized when the Company becomes a party to the contractual provisions of the receivables. They are measured, at initial recognition, at fair value plus transaction costs, if any and are subsequently measured at amortized cost. The amortized cost is the amount recognized on the receivable initially, minus principal repayments, plus cumulative amortization (interest) using the effective interest method of any difference between the initial amount and the maturity amount, adjusted for any loss allowance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A loss allowance for expected credit losses is recognized on trade and other receivables and is updated at each reporting date. The Company measures the loss allowance for trade and other receivables at an amount equal to lifetime expected credit losses (lifetime ECL), which represents the expected credit losses that will result from all possible default events over the expected life of the receivable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A provision matrix is used as a practical expedient to the determination of expected credit losses on trade and other receivables. The provision matrix is based on the Company’s historic credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, and an assessment of both the current and forecasted direction of conditions at the reporting date, including the time value of money, where appropriate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The loss allowance is calculated on a collective basis for all trade and other receivables in totality. An impairment gain or loss is recognized in profit or loss with a corresponding adjustment to the carrying amount of trade and other receivables, through use of a loss allowance account. The impairment loss is included in operating expenses as a movement in credit loss allowance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Receivables are written off when there is information indicating that the counterparty is in severe financial difficulty and there is no realistic prospect of recovery, e.g., when the counterparty has been placed under liquidation or has entered into bankruptcy proceedings. Receivables written off may still be subject to enforcement activities under the Company’s recovery procedures, considering legal advice where appropriate. Any recoveries made are recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Investments in equity instruments</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investments in equity instruments are presented in Note 12, Other investments and Investments in Joint Venture.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investments in equity instruments are designated as mandatorily at fair value through profit or loss. As an exception to this classification, the Company may make an irrevocable election, on an instrument-by-instrument basis, and on initial recognition, to designate certain investments in equity instruments as at fair value through other comprehensive income. The designation as at fair value through other comprehensive income is never made on investments which are either held for trading or contingent consideration in a business combination.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investments in equity instruments are recognized when the Company becomes a party to the contractual provisions of the instrument. The investments are measured, at initial recognition, at fair value. Transaction costs are added to the initial carrying amount for those investments which have been designated as at fair value through other comprehensive income. All other transaction costs are recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investments in equity instruments are subsequently measured at fair value with changes in fair value recognized either in profit or loss or in other comprehensive income (and accumulated in equity in the reserve for valuation of investments), depending on their classification. Fair value gains or losses recognized on investments at fair value through profit or loss are included in other operating gains (losses).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividends received on equity investments are recognized in profit or loss when the Company’s right to receive the dividends is established unless the dividends clearly represent a recovery of part of the cost of the investment. Dividends are included in investment income.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investments in equity instruments are subject to impairment provisions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The gains or losses which accumulated in equity in the reserve for valuation of investments for equity investments at fair value through other comprehensive income are not reclassified to profit or loss on derecognition of the related investment. Instead, the cumulative amount is transferred directly to retained earnings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">Investments in joint venture are accounted for using the equity method. Under the equity method, the investment in joint venture is carried in the statement of financial position at cost plus post-acquisition changes in the Company’s share of net assets of the joint venture. The profit or loss reflects the share of results of the operations of the joint venture. Distributions received from the joint venture reduce the carrying amount of the investment. Where there has been a change recognised in other comprehensive income by the joint venture, the Company recognises its share of such changes in other comprehensive income. Unrealised gains and losses resulting from transactions between the Company and the joint venture are eliminated to the extent of the interest in the joint venture.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Accounts payable</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts payable, excluding VAT and amounts received in advance, are classified as financial liabilities subsequently measured at amortized cost. They are recognized when the Company becomes a party to the contractual provisions, and are measured, at initial recognition, at fair value plus transaction costs, if any, and are subsequently measured at amortized cost using the effective interest method. The effective interest method is a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial liability, or (where appropriate) a shorter period, to the amortized cost of a financial liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If accounts payable contain a significant financing component, and the effective interest method results in the recognition of interest expense, then it is included in profit or loss. Trade and other payables expose the Company to liquidity risk and possibly to interest rate risk. Refer to Note 30, Financial Risk Management, for details of risk exposure and management thereof.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Loans payable and convertible debt</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loans payable are recognized when the Company becomes a party to the contractual provisions of the loan and are classified as financial liabilities subsequently measured at amortized cost.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The loans are measured, at initial recognition, at fair value plus transaction costs, if any, and are subsequently measured at amortized cost using the effective interest method. Interest expense, calculated on the effective interest method, is included in profit or loss. Borrowings expose the Company to liquidity risk. Refer to Note 32, Financial Risk Management, for details of risk exposure and management thereof.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible debt is bifurcated into its liability component and equity or derivative liability component at the date of issue, in accordance with the substance of the debt agreements. Conversion options that are bifurcated as derivative liabilities are recorded as a debt discount, which is amortized over the term of the related debt. Derivative liabilities are recorded at fair value at issuance and are marked-to-market at each statement of financial position date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Income Tax Explanatory
DescriptionOfAccountingPolicyForIncomeTaxExplanatory
|
<p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zXhdoCXMrY8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Income taxes</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Current income taxes</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current income taxes are recognized in profit or loss except to the extent that the tax relates to items recognized outside profit or loss, either in other comprehensive income or directly in equity. Management evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Deferred taxes</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A deferred tax asset or liability is recognized for all taxable temporary differences, except to the extent that the deferred tax asset or liability arises from the initial recognition of an asset or liability in a transaction which at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A deferred tax asset is recognized for all deductible temporary differences to the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilized. A deferred tax asset is recognized for the carry forward of unused tax losses and unused Secondary Tax on Companies (“STC”) credits to the extent that it is probable that future taxable profit will be available against which the unused tax losses and unused STC credits can be utilized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the period when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current and deferred taxes are recognized as income or an expense and included in profit or loss for the period, except to the extent that the tax arises from:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a transaction or event which is recognized, in the same or a different period, to other comprehensive income, or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a business combination.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current tax and deferred taxes are charged or credited to other comprehensive income if the tax relates to items that are credited or charged, in the same or a different period, to other comprehensive income.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current tax and deferred taxes are charged or credited directly to equity if the tax relates to items that are credited or charged, in the same or a different period, directly in equity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Leases Explanatory
DescriptionOfAccountingPolicyForLeasesExplanatory
|
<p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zhjVcqpbVZ9b" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Leases</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for its various operating leases in accordance with IFRS 16, Leases (“IFRS 16’). Management assesses whether a contract is or contains a lease at the inception of the contract. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In order to assess whether a contract is or contains a lease, management determines whether the asset under consideration is “identified”, which means that the asset is either explicitly or implicitly specified in the contract and that the supplier does not have a substantial right of substitution throughout the period of use. Once management has concluded that the contract includes an identified asset, the right to control the use thereof is considered. To this end, control over the use of an identified asset only exists when the Company has the right to substantially all of the economic benefits from the use of the asset as well as the right to direct the use of the asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to IFRS 16, a lease liability and corresponding right-of-use asset are recognized at the lease commencement date for all lease agreements for which the Company is a lessee. Details of leasing arrangements where the Company is a lessee are presented in Note 11, Right-of-use Asset and Lease Liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Right-of-use assets</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets are presented as a separate line item on the consolidated statement of financial position. Lease payments included in the measurement of the lease liability comprise the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the initial amount of the corresponding lease liability;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any lease payments made at or before the commencement date;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any initial direct costs incurred;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any estimated costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, when the Company incurs an obligation to do so, unless these costs are incurred to produce inventories; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">less any lease incentives received.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets are subsequently measured at cost less accumulated depreciation and impairment losses. Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. However, if a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Company expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. Depreciation starts at the commencement date of a lease.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For right-of-use assets which are depreciated over their useful lives, the useful lives are determined consistently with items of the same class of property and equipment. Refer to the accounting policy for property and equipment for details of useful lives.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The residual value, useful life and depreciation method of each asset are reviewed at the end of each reporting year. If the expectations differ from previous estimates, the change is accounted for prospectively as a change in accounting estimate. Each part of a right-of-use asset with a cost that is significant in relation to the total cost of the asset is depreciated separately. The depreciation charge for each year is recognized in profit or loss unless it is included in the carrying amount of another asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Lease liability</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the Company uses its incremental borrowing rate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease payments included in the measurement of the lease liability comprise the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fixed lease payments, including in-substance fixed payments, less any lease incentives;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">variable lease payments that depend on an index or rate, initially measured using the index or rate at the commencement date;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the amount expected to be payable by the Company under residual value guarantees;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the exercise price of purchase options if the Company is reasonably certain to exercise the option;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">lease payments in an optional renewal period if the Company is reasonably certain to exercise an extension option, and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">penalties for early termination of a lease if the lease term reflects the exercise of an option to terminate the lease.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management remeasures the lease liability when:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">there has been a change to the lease term, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">there has been a change in the assessment of whether the Company will exercise a purchase, termination, or extension option, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">there has been a change to the lease payments due to a change in an index or a rate, in which case the lease liability is remeasured by discounting the revised lease payments using the initial discount rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is used);</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">there has been a change in expected payment under a residual value guarantee, in which case the lease liability is remeasured by discounting the revised lease payments using the initial discount rate;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a lease contract has been modified and the lease modification is not accounted for as a separate lease, in which case the lease liability is remeasured by discounting the revised payments using a revised discount rate.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of- use asset or is recognized in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Issued Capital Explanatory
DescriptionOfAccountingPolicyForIssuedCapitalExplanatory
|
<p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForIssuedCapitalExplanatory_zptJvmREFIG9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Contributed capital and equity</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contributed capital represents the aggregate shareholder investment in the Group.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-controlling interest represents the portion of comprehensive income (loss) and net assets attributable to minority shareholders. Non-controlling interest is identified in the consolidated statements of operations and under equity in the Consolidated Balance Sheets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify">When the proportion of the equity held by non-controlling interests changes, the Company adjusts the carrying amounts of the controlling and non-controlling interests to reflect the changes in their relative interest in the subsidiary. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received are recognized directly in equity and attributed to the shareholders of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Recognition Of Revenue
DescriptionOfAccountingPolicyForRecognitionOfRevenue
|
<p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zYUIiD96XCMf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Revenue from contracts with customers</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group recognizes revenue from the following major sources:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Digital education platform</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In person education courses</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sales of goods — retail</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Service revenue</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue is measured based on the consideration to which the Group expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties. Revenue is recognized when the Group satisfies a performance obligation by transferring a promised good or service to the customer, which is when the customer obtains control of the good or service. A performance obligation may be satisfied at a point in time or over time. The amount of revenue recognized is the amount allocated to the satisfied performance obligation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A detailed analysis of performance obligations for each revenue source follows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Digital education platform and multi-part documentaries</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This revenue is derived from online workshops, training programs, assessments, courses, accreditations certifications, licenses, and documentaries provided by both the Group itself and by partners, as well as memberships. Revenue is derived, and performance obligations are fulfilled, over the course of delivery of the product or service, which may be at the time of sale or may be monthly for up to twelve months. The company is compensated by way of fees for the product or service as displayed at events or online.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>In person education courses</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This revenue is derived from classes, workshops, training programs and conferences that are delivered in person at the Company’s campuses or third-party venues. Revenue is derived, and performance obligations are fulfilled, at the time of delivering the event or over the course of delivery of the product or services. The company is compensated by way of course fees as displayed at events or online.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Sales of goods — retail</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This revenue is derived by the Company’s campus businesses and includes food and beverage, spa products, merchandise, and ancillary products. Revenue is derived, and performance obligations are fulfilled, at the point in time of providing the goods; in the case of food and beverage delivered as part of a pre-paid accommodation package, revenue is recognized daily over the time of guests’ duration of stay. The Company is compensated based on the advertised or agreed price of the goods as part of accommodation packages or on in-house menus in the case of food and beverage, and on in-house price lists or price tickets in the case of spa products, merchandise, and ancillary products. This stream of revenue is discontinued after the ERL spin off from October 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Service revenue</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This revenue is derived by the Company’s campus businesses and includes accommodation, spa, conferences and events, and memberships. Revenue is derived, and performance obligations are fulfilled, at the time of providing the services; in the case of accommodation as part of a pre-paid booking, revenue is recognized daily over the time of guests’ duration of stay, and for memberships revenue is recognized monthly over the course of delivery of the product or service which may be up to twelve months. The company is compensated based on the advertised or agreed price of the goods as displayed online by the company or booking agents in the case of accommodation, on in-house price lists in the case of spa, by tailored quote in the case of conferences and events, and as displayed in-house or online in the case of memberships. The revenue from campus business is discontinued after the ERL spin off from October 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Contract liability</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The timing of the Company’s revenue recognition may differ from the timing of payment by its customers. A contract asset (accounts receivable) is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records a contract liability until the performance obligations are satisfied.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contract liability represents the Company’s contract liability for cash collections received from its customers in advance of performance under the contract. Contract liability is recognized as revenue upon completion of the performance obligation, which generally occurs within one year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2023, the Company had contract liability for remaining unsatisfied performance obligations of $ <span id="xdx_903_eifrs-full--TransactionPriceAllocatedToRemainingPerformanceObligations_iI_c20231231_zkhdvtLQIfu5" title="Deferred revenue">2,750,137</span> (2022: $<span id="xdx_904_eifrs-full--TransactionPriceAllocatedToRemainingPerformanceObligations_iI_c20221231_zYQpf2RU5Dba" title="Deferred revenue">6,391,993</span>), which is expected to be recognized within one year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2023, the Company recognized revenue of $<span id="xdx_904_eifrs-full--RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod_c20230101__20231231_zh0Ly5yrD5B6" title="Revenue">5,885,848</span> (2022: $<span id="xdx_901_eifrs-full--RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod_c20220101__20221231_zaQSyn4jOfV8" title="Revenue">2,349,941</span>) that was included in the contract liability balance at the beginning of the year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023Q4 | ifrs-full |
Transaction Price Allocated To Remaining Performance Obligations
TransactionPriceAllocatedToRemainingPerformanceObligations
|
2750137 | usd |
| CY2022Q4 | ifrs-full |
Transaction Price Allocated To Remaining Performance Obligations
TransactionPriceAllocatedToRemainingPerformanceObligations
|
6391993 | usd |
| CY2023 | ifrs-full |
Revenue That Was Included In Contract Liability Balance At Beginning Of Period
RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod
|
5885848 | usd |
| CY2022 | ifrs-full |
Revenue That Was Included In Contract Liability Balance At Beginning Of Period
RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod
|
2349941 | usd |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Borrowing Costs Explanatory
DescriptionOfAccountingPolicyForBorrowingCostsExplanatory
|
<p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_zN5c0kxe6Aga" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Borrowing costs</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Coupon interest is recognized in the period in which it is incurred, while other borrow costs (debt discount) are amortized to interest expense over the expected term of the notes using the interest method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Functional Currency Explanatory
DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory
|
<p id="xdx_84A_eifrs-full--DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory_zdRUwVWyp1Pi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Foreign currency transactions</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s reporting currency is the U.S. dollar. The functional currencies of the Genius Group Limited and its subsidiaries are their local currencies (Singapore dollar, British pound, Indonesian rupiah and South African Rand, New Zealand Dollar) and the functional currency of ERL, UAV and RF is the U.S. dollar. The Company engages in foreign currency denominated transactions with customers and suppliers, as well as between subsidiaries with different functional currencies. Gains and losses resulting from transactions denominated in non-functional currencies are recognized in earnings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the end of the reporting year, assets and liabilities are translated into U.S. dollars using the exchange rate at the balance sheet date and revenue and expense accounts are translated at a weighted average exchange rate for the period or for the year then ended. Resulting translation adjustments are made directly to accumulated other comprehensive income.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange differences arising on the settlement of monetary items or on translating monetary items at rates different from those at which they were translated on initial recognition during the year, or in previous consolidated financial statements, are recognized in profit or loss in the year in which they arise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When a gain or loss on a non-monetary item is recognized to other comprehensive income and accumulated in equity, any exchange component of that gain or loss is recognized to other comprehensive income and accumulated in equity. When a gain or loss on a non-monetary item is recognized in profit or loss, any exchange component of that gain or loss is recognized in profit or loss. Cash flows arising from transactions in a foreign currency are recorded in U.S. dollars by applying to the foreign currency amount the exchange rate between the U.S. dollar and the foreign currency at the date of the cash flow.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Description Of Accounting Policy For Sharebased Payment Transactions Explanatory
DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory
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<p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_zerFWipkZeO3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stock-based compensation</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For service-based awards, compensation expense is measured at the grant date based on the fair value of the award and is recognized on a straight-line basis over the requisite service period, which is typically the vesting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> </p> | |
| CY2023 | GNS |
Description Of Accounting Policy Fo Restatement Of Previously Issued Financial Statements Translation Explanatory
DescriptionOfAccountingPolicyFoRestatementOfPreviouslyIssuedFinancialStatementsTranslationExplanatory
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<p id="xdx_846_ecustom--DescriptionOfAccountingPolicyFoRestatementOfPreviouslyIssuedFinancialStatementsTranslationExplanatory_zntZGXer0bm9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_863_zqa5lOeeKP8i">Restatement of previously issued financial statements</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group’s Consolidated Balance Sheets as of December 31, 2022 and 2021, and Consolidated Statements of Operations and Comprehensive Loss, Consolidated Statements of Changes in Stockholders’ Equity and Consolidated Statements of Cash Flows for the years then ended, have been restated for errors made as follows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Foreign currency translation reserve</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commencing in the year ended December 31, 2023, the Group updated its methodology for calculating the effect of foreign currency movements. The Group evaluated the materiality of the differences between the newly adopted and the previous methodologies and determined that restatement is required.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The impact of the restatement on the Consolidated Balance Sheets as of December 31, 2022 and 2021, and the Consolidated Statements of Operations and Comprehensive Loss, Consolidated Statements of Changes in Stockholders’ Equity and Consolidated Statements of Cash Flows for the years then ended, is presented below.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>As of and for the year ended December 31, 2022:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Balance Sheets</span></p> <p id="xdx_89C_ecustom--DisclosureOfDetailedInformationRestamentExplanatory_zkQv4Cufa9S8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_z9bSsQUIqpHa" style="display: none">SCHEDULE OF RESTATEMENT FINANCIAL</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" id="xdx_498_20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--PreviouslyReportedMember_zZ7GD637O2ge" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Audited</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49D_20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--FinancialEffectOfCorrectionsOfAccountingErrorMember_zP9CnCtDZrTk" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Restatements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" id="xdx_499_20221231_zDUH2jfZCXM" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Restated</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"> </p></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"><b> </b></span></td> <td colspan="10" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>As of December 31, 2022</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"><b> </b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Audited</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Restatements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Restated</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td></tr> <tr id="xdx_401_ecustom--Reserves_i02I_zVFfYxqkUcGi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font-size: 10pt">Reserves</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-size: 10pt">(32,933,714)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-size: 10pt">(841,387</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-size: 10pt">(33,775,101)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt"> </span></td></tr> <tr id="xdx_400_eifrs-full--RetainedEarnings_i02I_zCS1ESgZwQS" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">Accumulated deficit</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">(68,539,210</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">841,387</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">(67,697,823</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">)</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Statements of Operations and Comprehensive (Loss) / Income</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49B_20230101__20231231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--PreviouslyReportedMember_z0nedZvuNZEc" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_492_20230101__20231231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--FinancialEffectOfCorrectionsOfAccountingErrorMember_zaE8Xd8ZxUHl" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49C_20220101__20221231_z5OhqNoVFBzi" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the year ended December 31, 2022</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_403_eifrs-full--GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_i01_zhJG23QBvpMj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Loss) gains from foreign currency transactions</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">135,625</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(619,267</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40A_eifrs-full--OperatingExpense_i01NT_di_zzqFxQXQXAvk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total operating expenses</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(50,222,196</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(50,977,088</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_400_eifrs-full--ProfitLossFromOperatingActivities_iT_z4GyQ8qyqW7d" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss from Operations</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(41,582,907</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(42,337,799</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40C_eifrs-full--ProfitLossBeforeTax_iT_za25XK0EFFQc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss Before Income tax</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,315,143</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(57,070,035</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_400_eifrs-full--ProfitLoss_iT_zj0GWsA8GpEk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net Loss</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(55,251,547</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,006,439</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_403_eifrs-full--StatementOfComprehensiveIncomeAbstract_iB_zyIUC5QOQ30a" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other comprehensive income:</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_400_eifrs-full--OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations_i01_zDHnStsza8C3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign currency translation</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,045,076</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(290,184</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40C_eifrs-full--ComprehensiveIncome_i01T_zt0VmLbSM608" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total comprehensive loss</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,296,623</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0987">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,296,623</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Statements of Changes in Stockholders’ Equity</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_497_20220101__20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--PreviouslyReportedMember_zZEvOAmoBLhb" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49A_20220101__20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--FinancialEffectOfCorrectionsOfAccountingErrorMember_zexn8a1Dyr19" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_499_20220101__20221231_zyuJKCszHdTk" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2022</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_402_eifrs-full--ProfitLoss_z1SYJrceTEjk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net loss</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(55,251,547</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,006,439</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40F_eifrs-full--OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations_zZeFzYoA2El2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign currency translation adjustment</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,045,076</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(290,184</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_407_ecustom--ForeignCurrency_zq2IqLqedhWe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign currency</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">983,653</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(841,387</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">142,266</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_401_ecustom--AccumulatedDeficit_zSP1BFQk8Tgh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated deficit</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(68,539,210</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">841,387</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(67,697,823</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Statements of Cash Flows</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_497_20220101__20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--PreviouslyReportedMember_zYQFFZuXuIC2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49B_20220101__20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--FinancialEffectOfCorrectionsOfAccountingErrorMember_zQ579vjQbJik" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49E_20220101__20221231_z39Fc4JCXCic" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="10" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For the year ended December 31, 2022</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_401_eifrs-full--ProfitLoss_i01_makvjsvhi_zlp5l2Q6OU85" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Net loss </b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(55,251,547</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">) </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,006,439</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">) </span></td></tr> <tr id="xdx_409_eifrs-full--AdjustmentsForUnrealisedForeignExchangeLossesGains_i02_maAFRPLzDYf_zH5Jt7POzQn" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Gain) loss on foreign exchange transactions</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(135,625</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">754,892</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">619,267</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>For the year ended December 31, 2021</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Statements of Changes in Stockholders’ Equity</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_493_20210101__20211231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--PreviouslyStatedMember_zHTjpLa4mS1k" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_492_20210101__20211231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_ze8IzScxF2Bl" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_497_20210101__20211231_z2EcgyGNYZve" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2021</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_407_ecustom--ForeignCurrency_z1fUBmrQpRf7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign currency</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,028,729</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,596,279</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">432,450</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40A_ecustom--AccumulatedDeficit_z9TUmQwA84ge" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated deficit</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(13,493,684</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,596,279</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(11,897,405</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> </table> <p id="xdx_8A1_zmENEE2irPH7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Other Investments and Investments in Joint Venture</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group reclassified an investment from Investments at fair value to Other Investments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group reclassified an investment from Investments at fair value to Investments in joint venture.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_ecustom--DisclosureOfOtherInvestmentsExplanatory_ziQi3H20tgA3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The impact of the restatements on the Consolidated Balance sheets as of December 31, 2022 is presented below.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B2_zeefd9Ozy8M8"> SCHEDULE OF OTHER INVESTMENTS AND INVESTMENTS IN JOINT VENTURE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_497_20221231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--PreviouslyStatedMember_zNNY6Lo6IAF7" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_497_20221231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zPHJqusTNyge" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_495_20221231_zrEv1Vtiuy3f" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Audited</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restatements</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40E_ecustom--OtherInvestmentsFairValue_iI_zjjSSwDhpYY5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: left">Other investments (previously termed as Investments at fair value)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">29,071</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(373</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">28,698</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--InvestmentsInJointVenture_z9udYn4pPvMh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Investments in joint venture</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1028">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">373</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">373</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zdKeemCENrl3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Accrued expenses and other liabilities</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group reclassified an amount for student account balance from Contract Liability to Accrued expenses and other liabilities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_ecustom--DisclosureOfAccuredExpensesExplanatory_zjJA4CyZeeNf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The impact of the restatement on the Consolidated Balance sheets as of December 31, 2022 is presented below.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> SCHEDULE OF ACCURED EXPENSES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_492_20221231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--PreviouslyStatedMember_zUq6uegi5Lj2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49C_20221231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zHY9Q7UF7cL7" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49D_20221231_zh6gfGTPgM65" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Audited</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restatements</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40C_ecustom--AccruedExpensesAndOtherCurrentLiabilities_iI_zJpYOhdVbcL5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: left">Accrued expenses and other current liabilities</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">3,809,540</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">571,543</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">4,381,083</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ContractLiability_iI_zr4tkln6wkCc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Contract liability (previously termed as Deferred revenue)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,391,993</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(571,543</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,820,450</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zPJuB4O27XMl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | GNS |
Disclosure Of Detailed Information Restament Explanatory
DisclosureOfDetailedInformationRestamentExplanatory
|
<p id="xdx_89C_ecustom--DisclosureOfDetailedInformationRestamentExplanatory_zkQv4Cufa9S8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_z9bSsQUIqpHa" style="display: none">SCHEDULE OF RESTATEMENT FINANCIAL</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" id="xdx_498_20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--PreviouslyReportedMember_zZ7GD637O2ge" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Audited</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49D_20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--FinancialEffectOfCorrectionsOfAccountingErrorMember_zP9CnCtDZrTk" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Restatements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" id="xdx_499_20221231_zDUH2jfZCXM" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Restated</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"> </p></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"><b> </b></span></td> <td colspan="10" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt"><b>As of December 31, 2022</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"><b> </b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Audited</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Restatements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 10pt">Restated</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td></tr> <tr id="xdx_401_ecustom--Reserves_i02I_zVFfYxqkUcGi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font-size: 10pt">Reserves</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-size: 10pt">(32,933,714)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-size: 10pt">(841,387</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-size: 10pt">(33,775,101)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 10pt"> </span></td></tr> <tr id="xdx_400_eifrs-full--RetainedEarnings_i02I_zCS1ESgZwQS" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">Accumulated deficit</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">(68,539,210</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">841,387</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 10pt">(67,697,823</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-size: 10pt">)</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Statements of Operations and Comprehensive (Loss) / Income</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49B_20230101__20231231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--PreviouslyReportedMember_z0nedZvuNZEc" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_492_20230101__20231231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--FinancialEffectOfCorrectionsOfAccountingErrorMember_zaE8Xd8ZxUHl" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49C_20220101__20221231_z5OhqNoVFBzi" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the year ended December 31, 2022</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_403_eifrs-full--GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_i01_zhJG23QBvpMj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Loss) gains from foreign currency transactions</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">135,625</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(619,267</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40A_eifrs-full--OperatingExpense_i01NT_di_zzqFxQXQXAvk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total operating expenses</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(50,222,196</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(50,977,088</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_400_eifrs-full--ProfitLossFromOperatingActivities_iT_z4GyQ8qyqW7d" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss from Operations</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(41,582,907</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(42,337,799</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40C_eifrs-full--ProfitLossBeforeTax_iT_za25XK0EFFQc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss Before Income tax</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,315,143</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(57,070,035</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_400_eifrs-full--ProfitLoss_iT_zj0GWsA8GpEk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net Loss</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(55,251,547</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,006,439</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_403_eifrs-full--StatementOfComprehensiveIncomeAbstract_iB_zyIUC5QOQ30a" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other comprehensive income:</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_400_eifrs-full--OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations_i01_zDHnStsza8C3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign currency translation</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,045,076</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(290,184</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40C_eifrs-full--ComprehensiveIncome_i01T_zt0VmLbSM608" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total comprehensive loss</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,296,623</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0987">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,296,623</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Statements of Changes in Stockholders’ Equity</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_497_20220101__20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--PreviouslyReportedMember_zZEvOAmoBLhb" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49A_20220101__20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--FinancialEffectOfCorrectionsOfAccountingErrorMember_zexn8a1Dyr19" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_499_20220101__20221231_zyuJKCszHdTk" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2022</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_402_eifrs-full--ProfitLoss_z1SYJrceTEjk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net loss</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(55,251,547</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,006,439</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40F_eifrs-full--OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations_zZeFzYoA2El2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign currency translation adjustment</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,045,076</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">754,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(290,184</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_407_ecustom--ForeignCurrency_zq2IqLqedhWe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign currency</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">983,653</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(841,387</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">142,266</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_401_ecustom--AccumulatedDeficit_zSP1BFQk8Tgh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated deficit</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(68,539,210</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">841,387</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(67,697,823</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Statements of Cash Flows</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_497_20220101__20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--PreviouslyReportedMember_zYQFFZuXuIC2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49B_20220101__20221231__custom--RetrospectiveApplicationAndRetrospectiveRestatementsAxis__custom--FinancialEffectOfCorrectionsOfAccountingErrorMember_zQ579vjQbJik" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49E_20220101__20221231_z39Fc4JCXCic" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td colspan="10" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For the year ended December 31, 2022</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_401_eifrs-full--ProfitLoss_i01_makvjsvhi_zlp5l2Q6OU85" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Net loss </b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(55,251,547</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">) </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(754,892</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(56,006,439</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">) </span></td></tr> <tr id="xdx_409_eifrs-full--AdjustmentsForUnrealisedForeignExchangeLossesGains_i02_maAFRPLzDYf_zH5Jt7POzQn" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Gain) loss on foreign exchange transactions</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(135,625</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">754,892</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">619,267</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>For the year ended December 31, 2021</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Statements of Changes in Stockholders’ Equity</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_493_20210101__20211231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--PreviouslyStatedMember_zHTjpLa4mS1k" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_492_20210101__20211231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_ze8IzScxF2Bl" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_497_20210101__20211231_z2EcgyGNYZve" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2021</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_407_ecustom--ForeignCurrency_z1fUBmrQpRf7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign currency</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,028,729</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,596,279</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">432,450</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40A_ecustom--AccumulatedDeficit_z9TUmQwA84ge" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated deficit</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(13,493,684</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,596,279</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(11,897,405</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> </table> | |
| CY2022Q4 | GNS |
Reserves
Reserves
|
-33775101 | usd |
| CY2022Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-67697823 | usd |
| CY2022 | ifrs-full |
Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss
GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
|
-619267 | usd |
| CY2022 | ifrs-full |
Operating Expense
OperatingExpense
|
50977088 | usd |
| CY2022 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-42337799 | usd |
| CY2022 | ifrs-full |
Profit Loss Before Tax
ProfitLossBeforeTax
|
-57070035 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-56006439 | usd |
| CY2022 | ifrs-full |
Other Comprehensive Income Net Of Tax Exchange Differences On Translation Other Than Translation Of Foreign Operations
OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations
|
-290184 | usd |
| CY2022 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-56296623 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-56006439 | usd |
| CY2022 | ifrs-full |
Other Comprehensive Income Net Of Tax Exchange Differences On Translation Other Than Translation Of Foreign Operations
OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations
|
-290184 | usd |
| CY2022 | GNS |
Foreign Currency
ForeignCurrency
|
142266 | usd |
| CY2022 | GNS |
Accumulated Deficit
AccumulatedDeficit
|
-67697823 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-56006439 | usd |
| CY2022 | ifrs-full |
Adjustments For Unrealised Foreign Exchange Losses Gains
AdjustmentsForUnrealisedForeignExchangeLossesGains
|
619267 | usd |
| CY2021 | GNS |
Foreign Currency
ForeignCurrency
|
432450 | usd |
| CY2021 | GNS |
Accumulated Deficit
AccumulatedDeficit
|
-11897405 | usd |
| CY2022Q4 | ifrs-full |
Other Noncurrent Receivables
OtherNoncurrentReceivables
|
732716 | usd |
| CY2023Q4 | ifrs-full |
Other Receivables
OtherReceivables
|
821459 | usd |
| CY2022Q4 | ifrs-full |
Other Receivables
OtherReceivables
|
853020 | usd |
| CY2023 | GNS |
Disclosure Of Due From Related Parties Explanatory
DisclosureOfDueFromRelatedPartiesExplanatory
|
<p id="xdx_80E_ecustom--DisclosureOfDueFromRelatedPartiesExplanatory_zsNUd0mFEzXe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 7 — <span id="xdx_820_ztjEEttq4KY6">DUE FROM RELATED PARTIES</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due from related parties as of December 31, 2023 and 2022 represents amounts receivable from related entities of the Company. The receivables are unsecured, bear no interest, non-trade in nature and are due on demand. The due from related parties (Long term) are recoverable within average life of three years.</span></p> <p id="xdx_899_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zifAznjALhf8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BB_zzQOaxQLH6V5" style="display: none">SCHEDULE OF DUE FROM RELATED PARTIES</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20231231_zW6KIhx1OoMj" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20221231_zvyT5TwTS2qj" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Due from related parties (Short term)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--TradeAndOtherCurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--ShareholdersMember_zOfWYkiIP29j" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 64%; text-align: left">Accounts Receivable – Shareholders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1402">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">60,280</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--TradeAndOtherCurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--MSJFoundationMember_zAlVONxMHpX7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Due from MSJ Foundation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,276</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102,356</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--TradeAndOtherCurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--EntrepreneurResortsLimitedAndSubsidiariesMember_zfgd7uCbYZVl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Due from Entrepreneur Resorts Limited and Subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,782,251</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1409">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--TradeAndOtherCurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_z20RSVELTsh3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Others</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">158,206</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">188,721</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--TradeAndOtherCurrentReceivablesDueFromRelatedParties_iI_za64Wi446FQ6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Total due from related parties (short term)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">4,966,733</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">351,357</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Due from related parties (Long term)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--BMVFinanceMember_zVcGLUTONnJ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">BMV Finance</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,076,221</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,973,144</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--SimonZutshiDirectorsLoanAccountMember_zxpTzSihZdA" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Simon Zutshi</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,395,228</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,268,094</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--BG3LtdMember_zdPZXSxPctL8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">BG3 Ltd.</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">740,506</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">703,743</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--ZutshiLPPMember_zEvOSt2PMGNj" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Zutshi LLP</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">399,979</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">380,121</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--Vision1InvestmentsMember_zE6etLIznySa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Vision1 Investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">294,464</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">279,845</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--CrowdPropertyLoanAccountMember_zPPCbNMI1hNk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Crowd Property</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">273,713</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">260,124</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThrockleyMember_zbBvMjK76kHi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Throckley</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">219,916</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">208,998</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_za4mFQFWz6H7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Others</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">103,694</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">98,187</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--PropertyMastermindInternationalMember_zYox1RNU87i1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property Mastermind International</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">124,577</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">116,008</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_zznJCi5LTGu8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total due from related parties (long term)</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">5,628,298</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">5,288,264</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--TradeAndOtherReceivablesDueFromRelatedParties_iI_zy8mJbyA6VKk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Due from related parties</span></td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">10,595,031</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">5,639,621</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AE_zNd4an4gwOtb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent to December 31, 2023, the amount due from Entrepreneur Resorts Limited was converted into <span id="xdx_908_ecustom--NumberOfSharesConverted_iI_c20231231_z03diNwX7aHb">1,739,000</span> shares of common stock at a price per share of US $<span id="xdx_901_eifrs-full--ParValuePerShare_iI_c20231231_zFkDF4XM3MVj">2.75</span>. As a result, it has been concluded that no impairment is required.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Disclosure Of Transactions Between Related Parties Explanatory
DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
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<p id="xdx_899_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zifAznjALhf8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BB_zzQOaxQLH6V5" style="display: none">SCHEDULE OF DUE FROM RELATED PARTIES</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20231231_zW6KIhx1OoMj" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20221231_zvyT5TwTS2qj" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Due from related parties (Short term)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--TradeAndOtherCurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--ShareholdersMember_zOfWYkiIP29j" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 64%; text-align: left">Accounts Receivable – Shareholders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1402">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">60,280</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--TradeAndOtherCurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--MSJFoundationMember_zAlVONxMHpX7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Due from MSJ Foundation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,276</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102,356</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--TradeAndOtherCurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--EntrepreneurResortsLimitedAndSubsidiariesMember_zfgd7uCbYZVl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Due from Entrepreneur Resorts Limited and Subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,782,251</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1409">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--TradeAndOtherCurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_z20RSVELTsh3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Others</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">158,206</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">188,721</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--TradeAndOtherCurrentReceivablesDueFromRelatedParties_iI_za64Wi446FQ6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Total due from related parties (short term)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">4,966,733</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">351,357</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Due from related parties (Long term)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--BMVFinanceMember_zVcGLUTONnJ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">BMV Finance</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,076,221</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,973,144</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--SimonZutshiDirectorsLoanAccountMember_zxpTzSihZdA" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Simon Zutshi</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,395,228</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,268,094</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--BG3LtdMember_zdPZXSxPctL8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">BG3 Ltd.</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">740,506</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">703,743</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--ZutshiLPPMember_zEvOSt2PMGNj" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Zutshi LLP</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">399,979</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">380,121</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--Vision1InvestmentsMember_zE6etLIznySa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Vision1 Investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">294,464</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">279,845</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--CrowdPropertyLoanAccountMember_zPPCbNMI1hNk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Crowd Property</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">273,713</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">260,124</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThrockleyMember_zbBvMjK76kHi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Throckley</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">219,916</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">208,998</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--OtherRelatedPartiesMember_za4mFQFWz6H7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Others</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">103,694</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">98,187</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--PropertyMastermindInternationalMember_zYox1RNU87i1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property Mastermind International</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">124,577</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">116,008</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_zznJCi5LTGu8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total due from related parties (long term)</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">5,628,298</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">5,288,264</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--TradeAndOtherReceivablesDueFromRelatedParties_iI_zy8mJbyA6VKk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Due from related parties</span></td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">10,595,031</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">5,639,621</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2023Q4 | ifrs-full |
Trade And Other Current Receivables Due From Related Parties
TradeAndOtherCurrentReceivablesDueFromRelatedParties
|
4966733 | usd |
| CY2022Q4 | ifrs-full |
Trade And Other Current Receivables Due From Related Parties
TradeAndOtherCurrentReceivablesDueFromRelatedParties
|
351357 | usd |
| CY2023Q4 | ifrs-full |
Noncurrent Receivables Due From Related Parties
NoncurrentReceivablesDueFromRelatedParties
|
5628298 | usd |
| CY2022Q4 | ifrs-full |
Noncurrent Receivables Due From Related Parties
NoncurrentReceivablesDueFromRelatedParties
|
5288264 | usd |
| CY2023Q4 | ifrs-full |
Trade And Other Receivables Due From Related Parties
TradeAndOtherReceivablesDueFromRelatedParties
|
10595031 | usd |
| CY2023 | GNS |
Disclosure Of Other Investments Explanatory
DisclosureOfOtherInvestmentsExplanatory
|
<p id="xdx_89D_ecustom--DisclosureOfOtherInvestmentsExplanatory_ziQi3H20tgA3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The impact of the restatements on the Consolidated Balance sheets as of December 31, 2022 is presented below.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B2_zeefd9Ozy8M8"> SCHEDULE OF OTHER INVESTMENTS AND INVESTMENTS IN JOINT VENTURE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_497_20221231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--PreviouslyStatedMember_zNNY6Lo6IAF7" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_497_20221231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zPHJqusTNyge" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_495_20221231_zrEv1Vtiuy3f" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Audited</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restatements</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40E_ecustom--OtherInvestmentsFairValue_iI_zjjSSwDhpYY5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: left">Other investments (previously termed as Investments at fair value)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">29,071</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(373</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">28,698</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--InvestmentsInJointVenture_z9udYn4pPvMh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Investments in joint venture</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1028">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">373</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">373</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2022Q4 | GNS |
Other Investments Fair Value
OtherInvestmentsFairValue
|
28698 | usd |
| CY2022Q4 | GNS |
Investments In Joint Venture
InvestmentsInJointVenture
|
373 | usd |
| CY2023 | GNS |
Disclosure Of Accured Expenses Explanatory
DisclosureOfAccuredExpensesExplanatory
|
<p id="xdx_892_ecustom--DisclosureOfAccuredExpensesExplanatory_zjJA4CyZeeNf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The impact of the restatement on the Consolidated Balance sheets as of December 31, 2022 is presented below.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> SCHEDULE OF ACCURED EXPENSES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 87%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_492_20221231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--PreviouslyStatedMember_zUq6uegi5Lj2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audited</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49C_20221231__ifrs-full--RetrospectiveApplicationAndRetrospectiveRestatementAxis__ifrs-full--FinancialEffectOfCorrectionsOfAccountingErrorsMember_zHY9Q7UF7cL7" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatements</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49D_20221231_zh6gfGTPgM65" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Audited</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restatements</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40C_ecustom--AccruedExpensesAndOtherCurrentLiabilities_iI_zJpYOhdVbcL5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: left">Accrued expenses and other current liabilities</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">3,809,540</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">571,543</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">4,381,083</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ContractLiability_iI_zr4tkln6wkCc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Contract liability (previously termed as Deferred revenue)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,391,993</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(571,543</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,820,450</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2022Q4 | GNS |
Accrued Expenses And Other Current Liabilities
AccruedExpensesAndOtherCurrentLiabilities
|
4381083 | usd |
| CY2022Q4 | GNS |
Contract Liability
ContractLiability
|
5820450 | usd |
| CY2023 | ifrs-full |
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations
DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations
|
<p id="xdx_80E_eifrs-full--DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations_zIRE9RxGFJj4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 3 — <span id="xdx_822_zPO9aj0ySJp8">RECENT ACCOUNTING PRONOUNCEMENTS</span></span></span></p> <p id="xdx_893_eifrs-full--DisclosureOfFirstTimeAdoptionExplanatory_zOGLFHQV5ATk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BE_z0klFe7VZxnl" style="display: none">RECENT ACCOUNTING STANDARDS</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 93%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 49%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Recently Adopted Accounting Standards</i></b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 2%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 49%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Effective for periods beginning on or after</i></b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IAS 1 Disclosure of Accounting Policies</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span>January 1, 2023</p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IFRS 17 Insurance Contracts</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 1, 2023</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IAS 8 Definition of Accounting Estimates</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span>January 1, 2023</p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IAS 12 Income Taxes</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 1, 2023</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s adoption of the standards above had no material impact on the consolidated financial statements in the year of initial application.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 93%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 49%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Recent Accounting Standards Not Yet Adopted</i></b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 2%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 49%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Effective for periods beginning on or after</i></b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span>January 1, 2024</p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS S2 Climate-related Disclosures</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 1, 2024</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IFRS 16 Lease Liability in a Sale and Leaseback</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span>January 1, 2024</p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IAS 1 Non-current Liabilities with Covenants</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 1, 2024</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IAS 7 and IFRS 7 Supplier Finance Arrangements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 1, 2024</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IAS 21 Lack of Exchangeability</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 1, 2025</span></td></tr> </table> <p id="xdx_8A0_zc96Z20xzkE5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company expects that the adoption of the standards above will have no material impact on the consolidated financial statements in the year of initial application.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Disclosure Of First Time Adoption Explanatory
DisclosureOfFirstTimeAdoptionExplanatory
|
<p id="xdx_893_eifrs-full--DisclosureOfFirstTimeAdoptionExplanatory_zOGLFHQV5ATk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BE_z0klFe7VZxnl" style="display: none">RECENT ACCOUNTING STANDARDS</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 93%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 49%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Recently Adopted Accounting Standards</i></b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 2%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 49%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Effective for periods beginning on or after</i></b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IAS 1 Disclosure of Accounting Policies</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span>January 1, 2023</p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IFRS 17 Insurance Contracts</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 1, 2023</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IAS 8 Definition of Accounting Estimates</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span>January 1, 2023</p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IAS 12 Income Taxes</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 1, 2023</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s adoption of the standards above had no material impact on the consolidated financial statements in the year of initial application.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 93%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 49%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Recent Accounting Standards Not Yet Adopted</i></b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 2%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 49%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Effective for periods beginning on or after</i></b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span>January 1, 2024</p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS S2 Climate-related Disclosures</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 1, 2024</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IFRS 16 Lease Liability in a Sale and Leaseback</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span>January 1, 2024</p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IAS 1 Non-current Liabilities with Covenants</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 1, 2024</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IAS 7 and IFRS 7 Supplier Finance Arrangements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 1, 2024</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IAS 21 Lack of Exchangeability</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 1, 2025</span></td></tr> </table> | |
| CY2023 | ifrs-full |
Disclosure Of Business Combinations Explanatory
DisclosureOfBusinessCombinationsExplanatory
|
<p id="xdx_80C_eifrs-full--DisclosureOfBusinessCombinationsExplanatory_zv4GWrTQ3UWh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 4 — <span id="xdx_82F_zhW3XDEtKzs7">BUSINESS COMBINATIONS</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During 2022, the Company acquired Education Angels, University of Antelope Valley, E-Squared Education, Property and Mastermind Networks Limited and Revealed Films. The Company used the income approach for the valuation of the acquired intangible assets, the contingent consideration and the options issued.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To account for the acquisition intangibles the Company used the following valuation methods:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade Names, Trademarks, Domain Names and Licenses: In determining the fair values a present value technique known as the relief-from-royalty method was used. The premise of this valuation method is that if the trade names, trademarks, domain names, and licenses were licensed to an unrelated party, the unrelated party would pay a percentage of revenue for use of the them. The trade names, trademarks, domain names, and license owner is, however, spared this cost. The present value of these cost savings over time, or relief from royalty, represents the value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Customer Relationships: The fair value of the customer relationships was determined utilizing a present value technique involving a discounted cash flow analysis. This method is based on the notion that the value of a customer contract and related customer relationship is equal to the incremental after-tax cash flows attributable to the customer contract and related customer relationship after deductions and charges for the economic return on contributory assets such as working capital, fixed assets and other identifiable intangible assets such as an assembled workforce</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To account for the Options and Top Up Consideration for the acquisitions the Company used the following valuation methods:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Top Up Consideration (excluding Revealed Films) and the Call Option: The fair values of each was determined utilizing monte carlo simulations to simulate the potential payoffs. A monte carlo simulation is a problem solving technique used to approximate the probability of certain outcomes by running multiple trial runs, called simulations, using random variables.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Put Option: The fair value of the put option was determined using a closed-form option pricing model commonly referred to as the Black-Scholes option pricing model.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revealed Films Top Up Consideration: The fair value was determined utilizing a present value technique involving a discounted cash flow analysis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Genius Group Ltd.’s Acquisition of Education Angels</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 30, 2022, Genius Group Limited acquired <span id="xdx_903_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_dp_uPure_c20220430__ifrs-full--BusinessCombinationsAxis__custom--EducationAngelsMember_zHJ3mdrM4Nsf" title="Percentage of voting equity interests acquired">100</span>% of the voting equity interest of Education Angels for $<span id="xdx_906_eifrs-full--GoodwillRecognisedAsOfAcquisitionDate_iI_c20221004__ifrs-full--BusinessCombinationsAxis__custom--EducationAngelsMember_zYFGR7KRPbng" title="Goodwill">1,918,700</span> of purchase consideration, made up of <span id="xdx_905_eifrs-full--NumberOfSharesIssued_iI_c20220430__ifrs-full--BusinessCombinationsAxis__custom--EducationAngelsMember_zry8mXa3l0Tj" title="Consideration made up of shares">333,687</span> of Genius Group Ltd ordinary shares. Education Angels operates in New Zealand and provides early education learning services in New Zealand. The Company utilized an independent third-party to determine the fair value of the acquired intangible assets, fair value of earn outs, and the fair value of options.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Below is a summary of the preliminary allocation of the purchase consideration to the fair value of the assets and liabilities associated with Education Angels at acquisition.</span></p> <p id="xdx_89D_eifrs-full--DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--EducationAngelsMember_zrF92kj57nX4" style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zhkUAESzMazh" style="display: none">SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20220430__ifrs-full--BusinessCombinationsAxis__custom--EducationAngelsMember_zWvmhE9Vu46" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt; font-weight: bold">Purchase Price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--EquityInterestsOfAcquirer_iI_zqWoRlmgCj44" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt; width: 80%">Value of shares</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,918,700</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AcquiredCashIncludingStockOption_iI_zlH0Nw83Dxw8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: acquired cash</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(26,940</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_zJ9ep5hCh6eb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Purchase price, net of acquired cash</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,891,760</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--AcquisitiondateAsPrepaidExpensesAndOtherCurrentAssets_iI_zPOP96R2hCa4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Prepaid expenses and other current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(113,413</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iNI_di_zGJ8gTP662H9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(69,637</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iNI_di_zyMbtiiVDLOd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,640,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_zdsIjf7n1yE6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accounts payable, accrued expenses and other liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">804,842</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate_iI_zuWBlbXwUgF8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax liability</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">549,718</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--GoodwillRecognisedAsOfAcquisitionDate_iI_zO7cAi9lcoa3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-weight: bold">Goodwill</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">1,423,270</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A4_zfBLyHhKhx0j" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_893_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--EducationAngelsMember_zE4nonAFym7i" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The acquired intangible assets are as follows</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zssMN1TMXbgg" style="display: none">SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20220430__ifrs-full--BusinessCombinationsAxis__custom--EducationAngelsMember_z007UxIKqpL5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40B_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iI_hifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TradeNamesTrademarksDomainNamesAndLicensesMember_zym3CthXLco8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Trade names, trademarks, domain names and licenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,640,000</td><td style="width: 1%; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zwA4Ywpn7mga" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Genius Group Limited’s Acquisition of Property Investors Network</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 30, 2022, Genius Group Limited acquired <span id="xdx_90F_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_dp_c20220430__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zULHZVmxlD1g" title="Percentage of voting equity interests acquired">100</span>% of the voting equity interest of Property Investors Network, and its wholly owned subsidiaries, for $<span id="xdx_900_eifrs-full--ContingentConsiderationRecognisedAsOfAcquisitionDate_iI_c20220430__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zphjW7veDQte" title="Purchase consideration">29,655,000</span> of purchase consideration, made up of <span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20220430__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zPq6qX1rh8vg" title="Consideration made up of shares">2,959,518</span> of Genius Group Limited ordinary shares for $<span id="xdx_90C_eifrs-full--EquityInterestsOfAcquirer_iI_c20220430__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zXzu6kjYxwy1" title="Consideration made up from shares">17,017,000</span>, $<span id="xdx_902_eifrs-full--CashTransferred_iI_c20220430__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zhIAO2A3YyY2" title="Cash transferred, acquisition-date fair value">1,837,000</span> in cash, $<span id="xdx_90A_ecustom--AmountOfConsiderationPaybleUponMilestone_iI_c20220430__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_z2MGeQ4KAxI2" title="Amount of consideration payble upon milestone">701,000</span> in top up consideration payable if the 2x revenue or 10x EBITDA in 2022, 2023 or 2024 exceeds the purchase price or the previous year’s consideration; <span id="xdx_908_ecustom--DescriptionOfAcquisition_c20220401__20220430__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zjlRbfOPucX8" title="Description of acquisition">the difference between the value will be paid in additional consideration by 90% in shares and 10% in cash and $<span id="xdx_90E_ecustom--AmountOfConsiderationPaybleInCallOptions_iI_c20220430__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zKGvNbvvQRZj" title="Amount of consideration payble in call options">10,100,000</span> in call options.</span> The Company has issued a call option to the seller of Property Investors Network which allows the seller to exercise the call option to repurchase the company from the buyer, if the value of Company’s shares held by the seller is below GBP <span id="xdx_906_ecustom--AmountOfConsiderationPaybleInCallOptions_iI_pn5n6_uGBP_c20220430__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zGQsjueg22Oa" title="Amount of consideration payble in call options">10.2</span> million. The validity of such option is one year from the first anniversary of the acquisition close date. The Company utilized an independent third-party to determine the fair value of the acquired intangible assets, fair value of earn outs, and the fair value of options. Property Investors Network is a United Kingdom based entity which delivers events and education programs to the property investors.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Below is a summary of the preliminary allocation of the purchase consideration to the fair value of the assets and liabilities associated with Property Investors network at acquisition.</span></p> <p id="xdx_899_eifrs-full--DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zk9zCFtLpm65" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span id="xdx_8B9_zUBtKKaevZZ5" style="display: none">SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20220430__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_z1piPBmjyOag" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Purchase price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--EquityInterestsOfAcquirer_iI_zVSbNw7r9o" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 80%">Value of shares</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">17,017,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CashTransferred_iI_zmmLeKcqweI8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Cash</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,837,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AmountOfConsiderationPaybleUponMilestone_iI_zoUuw0gWwmKk" style="vertical-align: bottom; background-color: White"> <td>Top-up share options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">701,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AmountOfConsiderationPaybleInCallOptions_iI_zOTEtb3T9pqd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Call / Put option</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,100,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption_iI_z3fgmiTKMVi1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold">Total purchase price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,655,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AcquiredCashIncludingStockOption_iI_zZR1JNLeCaTf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Less: acquired cash</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(347,952</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_zxUYxY4GVKYe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Purchase price, net of acquired cash</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,307,048</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--FairValueOfAcquiredReceivables_iNI_di_zer6L6IiKLt8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(461,249</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--AcquisitiondateAsPrepaidExpensesAndOtherCurrentAssets_iI_zMQbqmGFUtK5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Prepaid expenses and other current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,111,957</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iNI_di_ztpxq4ET8mp" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(24,994</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iNI_di_zUCsRwPLASl5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,980,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_zvO7ZwDOZHDl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accounts payable, accrued expenses and other liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,833,718</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate_iI_zlgLswXySmaf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax liability</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,171,555</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--GoodwillRecognisedAsOfAcquisitionDate_iI_zRvVcqZ1RTpf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold">Goodwill</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">21,734,121</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AC_z3U5vBAoZhX3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zAAVIoDptEq" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The acquired intangible assets are as follows</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zFWMofbB8jLd" style="display: none">SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20220430__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zg0F7nh8REJ1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40E_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iI_hifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TradeNamesTrademarksDomainNamesAndLicensesMember_zv9SxAcONKj6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 80%; text-align: left">Trade names, trademarks, domain names and licenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,900,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iI_hifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CustomerRelationshipMember_zInYSjwuyj65" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer relationship</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">80,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iI_z58w3mHKy9H2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold">Total</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">4,980,000</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A6_z8csCziSEjig" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Genius Group Limited’s Acquisition of E-Square</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 31, 2022, Genius Group Limited acquired <span id="xdx_90A_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_dp_c20220531__ifrs-full--BusinessCombinationsAxis__custom--ESquareMember_z2Vd0qpWgvdb" title="Percentage of voting equity interests acquired">100</span>% of the voting equity interest of E-Square, and its wholly owned subsidiaries, for $<span id="xdx_90E_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_c20220531__ifrs-full--BusinessCombinationsAxis__custom--ESquareMember_z6UXUd2A1Cs7" title="Consideration transferred, acquisition-date fair value">3,845,000</span> of purchase consideration, made up of <span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20220531__ifrs-full--BusinessCombinationsAxis__custom--ESquareMember_zc0PSkA8bFBl" title="Shares transferred, acquisition-date fair value">328,236</span> of Genius Group Ltd ordinary shares for $<span id="xdx_905_eifrs-full--EquityInterestsOfAcquirer_iI_c20220531__ifrs-full--BusinessCombinationsAxis__custom--ESquareMember_zuT62o82iSW7" title="Consideration made up from shares">2,692,000</span>, $<span id="xdx_907_eifrs-full--CashTransferred_iI_c20220531__ifrs-full--BusinessCombinationsAxis__custom--ESquareMember_zcfw4zXaZsXa" title="Cash transferred, acquisition-date fair value">403,000</span> in cash, loans payable of $<span id="xdx_902_ecustom--LoansTransferred_iI_c20220531__ifrs-full--BusinessCombinationsAxis__custom--ESquareMember_zTB03ejAlsOb" title="Loans transferred, acquisition-date fair value">299,000</span>, and $<span id="xdx_906_ecustom--PurchasePriceInPutOption_iI_c20220531__ifrs-full--BusinessCombinationsAxis__custom--ESquareMember_zbQMro1Am0K8" title="Purchase price in put option">451,000</span> in put option. The company has also issued a put option to the seller of E-Squared Enterprises Ltd which allows the seller to exercise the put option and repurchase the company from the buyer, if the Company’s shares trade below $<span id="xdx_90A_ecustom--SharesTradePrice_iI_c20220531__ifrs-full--BusinessCombinationsAxis__custom--ESquareMember_z7V7F2qufsOj" title="Shares trade price">5.81</span> ($<span id="xdx_908_ecustom--PreSplitSharesTradePrice_iI_c20220531__ifrs-full--BusinessCombinationsAxis__custom--ESquareMember_zj0QN9qxgCyc" title="Pre split shares trade price">34.87</span> pre-split) at any given point of time from the date of commencement to two years. The Company has agreed to pay top up consideration for the year 2022 and 2023 for the positive difference between 2x annual revenue or 10x EBITDA for the financial year minus the hurdle amount which is the revenue or EBITDA for the previous year. The value of top up consideration is zero as of the acquisition date. Company utilized an independent third-party to determine the fair value of the acquired intangible assets, fair value of earn outs, and the fair value of options. E-Square operates as a primary school, secondary school, and vocational college provider in South Africa.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Below is a summary of the preliminary allocation of the purchase consideration to the fair value of the assets and liabilities associated with E-Square at acquisition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_89E_eifrs-full--DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--ESquareMember_zTQgiwcYFcag" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span id="xdx_8BD_zOFGInkcEw09" style="display: none">SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20220430__ifrs-full--BusinessCombinationsAxis__custom--ESquareMember_ziBXL61Qvgpa" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold">Purchase price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--EquityInterestsOfAcquirer_iI_zPq9VWuWE3pi" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 80%">Value of shares</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,692,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CashTransferred_iI_zo94DPfMLTPl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Cash</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">403,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DeferredTaxPaymentRecognisedAsOfAcquisitionDate_iI_zmbYM6KzaJj5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Deferred payment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">299,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AmountOfConsiderationPaybleInCallOptions_iI_zqZezp1vq1Ui" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Call / Put option</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">451,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption_iI_zeypzcJjPfR4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold">Total purchase price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,845,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AcquiredCashIncludingStockOption_iI_zegiNXkXjlv5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: acquired cash</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(262,518</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_zu829HThJ2ae" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Purchase price, net of acquired cash</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,582,482</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--FairValueOfAcquiredReceivables_iNI_di_zZa9lrZgfY74" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(178,081</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--AcquisitiondateAsPrepaidExpensesAndOtherCurrentAssets_iI_z0JKFImuUzbe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Prepaid expenses and other current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(31,242</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iNI_di_z0umTgQlkqMk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(272,348</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iNI_di_zwX7LJPSls2k" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(100,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_zEnWobeiWPG5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accounts payable, accrued expenses and other liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">722,275</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate_iI_zIlymHJU3YDd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax liability</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">37,838</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--GoodwillRecognisedAsOfAcquisitionDate_iI_zkegc25F1j0c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt; font-weight: bold">Goodwill</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">3,760,924</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zNDf3RE37oMe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_891_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--ESquareMember_zoxIrB0irLk6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The acquired intangible assets are as follows</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zDmCGjP5KrLa" style="display: none">SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20220430__ifrs-full--BusinessCombinationsAxis__custom--ESquareMember_z8nw7ib3hyli" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_401_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iI_hifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TradeNamesTrademarksDomainNamesAndLicensesMember_zUVmCOqLoCte" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Trade names, trademarks, domain names and licenses</td><td style="width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">100,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iI_zcMp9uyycV11" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">100,000</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zi3N9QaCgydi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Genius Group Limited’s Acquisition of University of Antelope Valley</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 7, 2022, Genius Group Limited acquired <span id="xdx_901_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_dp_c20220707__ifrs-full--BusinessCombinationsAxis__custom--UniversityOfAntelopeValleyMember_zjV54eL0sq39">100</span>% of the voting equity interest of University of Antelope Valley for $<span id="xdx_90A_ecustom--AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption_iI_c20220707__ifrs-full--BusinessCombinationsAxis__custom--UniversityOfAntelopeValleyMember_zsZZ7mWbvFHc">14,487,000</span> of purchase consideration, made up of <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20220707__ifrs-full--BusinessCombinationsAxis__custom--UniversityOfAntelopeValleyMember_zRgl97hiNtye">1,000,000</span> of Genius Group Limited ordinary shares for $<span id="xdx_908_eifrs-full--EquityInterestsOfAcquirer_iI_c20220707__ifrs-full--BusinessCombinationsAxis__custom--UniversityOfAntelopeValleyMember_zssUWElJBhCg">6,470,000</span>, $<span id="xdx_90C_eifrs-full--CashTransferred_iI_c20220707__ifrs-full--BusinessCombinationsAxis__custom--UniversityOfAntelopeValleyMember_zI2rAuQLpCVb">7,000,000</span> of cash and $<span id="xdx_904_ecustom--AmountOfConsiderationPaybleUponMilestone_iI_c20220707__ifrs-full--BusinessCombinationsAxis__custom--UniversityOfAntelopeValleyMember_zQ3JtMYCGlx2">1,017,000</span> in top up consideration. The top up consideration requires that within seven days after Genius Group files its tax return for the years 2022, 2023 and 2024, the Company and the seller will review the total revenue for the respective years. If the amount of University of Antelope Valley total revenue in 2022, 2023 and 2024 is an increase over $<span id="xdx_906_eifrs-full--Revenue_c20220705__20220707__ifrs-full--BusinessCombinationsAxis__custom--UniversityOfAntelopeValleyMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z3MrCvt4ay6i">9,000,000</span> or the subsequent year’s total revenue, then the Company shall pay to the seller additional cash consideration in an amount equal to: (a) The 2022, 2023 or 2024 total revenue less the higher of either $<span id="xdx_900_eifrs-full--Revenue_c20220705__20220707__ifrs-full--BusinessCombinationsAxis__custom--UniversityOfAntelopeValleyMember_zeNeK4jxDNa3">9,000,000</span> or the previous year’s total revenue, (b) multiplied by two, (collectively over the three year period). The consideration is payable in cash. The Company utilized an independent third-party to determine the fair value of the acquired intangible assets, fair value of earn outs, and the fair value of options. University of Antelope Valley delivers its certification and degree programs to the students who physically enroll at their location in Lancaster, California.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Below is a summary of the preliminary allocation of the purchase consideration to the fair value of the assets and liabilities associated with University of Antelope Valley at acquisition.</span></p> <p id="xdx_89D_eifrs-full--DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--UniversityOfAntelopeValleyMember_zGEdPTc9Hgb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_zCiKqIqzt4Gj" style="display: none">SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20220707__ifrs-full--BusinessCombinationsAxis__custom--UniversityOfAntelopeValleyMember_zgY9iTBLKxOl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt; font-weight: bold">Purchase price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--EquityInterestsOfAcquirer_iI_zD8RlqEyPeEa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt; width: 80%">Value of shares</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">6,470,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CashTransferred_iI_z1R7RNvjtki2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Cash</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,000,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--AmountOfConsiderationPaybleUponMilestone_iI_z096RwT983G5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Top-up share options</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,017,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption_iI_zvJVn81AukU9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt; font-weight: bold">Total purchase price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,487,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AcquiredCashIncludingStockOption_iI_zFfdsVlFOwV8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt; text-align: left">Less: acquired cash</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,620,734</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_zHx0bVa3Cixi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Purchase price, net of acquired cash</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,866,266</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--FairValueOfAcquiredReceivables_iNI_di_zZP7AF1slKZi" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,082,589</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--AcquisitiondateAsPrepaidExpensesAndOtherCurrentAssets_iI_zjaCtyFaxm5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Prepaid expenses and other current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(492,404</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_iNI_di_zixPcowJSjrf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,051,934</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_zeZYNPDfVgo" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accounts payable, accrued expenses and other liabilities</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,935,533</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--GoodwillRecognisedAsOfAcquisitionDate_iI_zdFHuo0ruTNh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-weight: bold">Goodwill</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">10,174,872</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AF_z2uhjdO6Syj1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Genius Group Limited’s Acquisition of Revealed Films</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 4, 2022, Genius Group Limited acquired <span id="xdx_906_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_dp_c20221004__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_z31CQsiZeCPj" title="Percentage of voting equity interests acquired">100</span>% of the voting equity interest of Revealed Films for $<span id="xdx_900_eifrs-full--ContingentConsiderationRecognisedAsOfAcquisitionDate_iI_c20221004__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zHQQElZmCiSb" title="Purchase consideration">11,256,080</span> of purchase consideration, made up of <span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_c20221004__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zVjrRMSQwEM1" title="Shares transferred, acquisition-date fair value">1,353,966</span> of Genius Group Limited ordinary shares for $<span id="xdx_90D_eifrs-full--EquityInterestsOfAcquirer_iI_pn4n6_c20221004__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zU2Wzwh4k4n" title="Consideration made up from shares">2.96</span> million, $<span id="xdx_90D_eifrs-full--CashTransferred_iI_pn6n6_c20221004__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zAy4ooIqWyt1" title="Cash transferred, acquisition-date fair value">1</span> million in cash, $<span id="xdx_90A_ecustom--LoansTransferred_iI_pn6n6_c20221004__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zWOr36dIwUH6" title="Loans transferred, acquisition-date fair value">2</span> million of loans payable discounted as $<span id="xdx_908_ecustom--LoansDiscounted_iI_pn5n6_c20221004__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zw7aBLaZM2Ob" title="Loans discounted, acquisition-date fair value">1.9</span> million, $<span id="xdx_90D_ecustom--AmountOfConsiderationPaybleInCallOptions_iI_pn5n6_c20221004__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_ztqP0iVtJEoi" title="Amount of consideration payble in call options">6.7</span> million in top up consideration payable upon achieving the pre-agreed milestones and ($<span id="xdx_907_ecustom--AmountOfClawBackClause_iI_pn5n6_c20221004__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zfrTLkcXAW8a" title="Claw back clause">1.3</span>) million for the Claw Back clause giving rights to the buyer to return the company to the seller. The loans payable of $<span id="xdx_901_eifrs-full--LoansPayableInDefault_iI_pn6n6_c20221004__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zB9jzR1oUMBg" title="Loans payable">2</span> million was paid to the sellers during Q1 2023. <span id="xdx_906_ecustom--DescriptionOfAcquisition_c20221004__20221004__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zAm03O2uEdb9">The Company has agreed to pay top up consideration of 1.5X the difference between the revenue in 2023, 2024 and 2025 if the revenue growth is higher than $7 million and a profit of at least 7%. The revenue growth is calculated as revenue during the year minus $7 million or previous year’s revenue if the target was met</span>. The acquisition of Revealed Films occurred in the 4<sup>th</sup> quarter of the year and the valuation was finalized by an independent third-party in the year 2023. Revealed Films is a film production company based in Utah. For the year 2022, the reporting was basis the preliminary allocation of the purchase consideration by the management.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Below is a summary of the purchase consideration to the fair value of the assets and liabilities associated with Revealed Films at acquisition.</span></p> <p id="xdx_89B_eifrs-full--DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zDAvawMP08Zd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_zIuh0BYaH86d" style="display: none">SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 86%; margin-left: 1in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20221231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zW4s6viptnn" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Change</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zc1icvobA7xh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31, 2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt; font-weight: bold">Purchase price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--EquityInterestsOfAcquirer_iI_zWLr6EZSoVC1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt; width: 46%">Value of shares</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">7,000,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--IncreaseDecreaseInEquityInterestsOfAcquirer_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_z2njwKvwS8D9" style="width: 14%; text-align: right" title="Changes in Value of shares">(4,043,920</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,956,080</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CashTransferred_iI_zBj48UjN9NVj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Cash</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,000,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DeferredTaxPaymentRecognisedAsOfAcquisitionDate_iI_zq02DkeMG2F4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Deferred payment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--IncreaseDecreaseInCash_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zPGBNFSErb31" style="text-align: right" title="Changes in Cash">(100,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,900,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--AmountOfConsiderationPaybleUponMilestone_iI_zLMKDFhwj0Rh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Top-up share options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,380,397</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IncreaseDecreaseInAmountOfConsiderationPaybleInCallOptions_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_z0BA6jHRkBg" style="text-align: right" title="Changes in Top-up share options">(3,680,397</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,700,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--AmountOfClawBackClause_iI_zsf4xVdfvyH8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Claw back clause</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1261">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--IncreaseDecreaseInClawBackClause_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zV7RStPGQ2Lc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes in Claw back clause">(1,300,000</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,300,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_ecustom--AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption_iI_zEP17CtxpSf5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt; font-weight: bold">Total purchase price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,380,397</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOptionChange_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zLdaF03O0joh" style="text-align: right" title="Changes in Total purchase price">(9,124,317</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,256,080</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AcquiredCashIncludingStockOption_iI_zOVYDLr5dyW1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: acquired cash</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(145,532</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--IncreaseDecreaseInAcquiredCashIncludingStockOption_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zlKWgZAZHub2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Changes in acquired cash">(468</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(146,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_zSHptyvevuYi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Purchase price, net of acquired cash</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,234,865</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--IncreaseDecreaseInTotalConsiderationTransferred_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_ze9DPLUu4y8b" style="text-align: right" title="Changes in Purchase price, net of acquired cash">(9,124,785</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,110,080</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--FairValueOfAcquiredReceivables_iNI_di_zGbLTS52qGee" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(152,920</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zl2RkIiqlYQf" style="text-align: right" title="Changes in Accounts receivable">(80</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(153,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--AcquisitiondateAsPrepaidExpensesAndOtherCurrentAssets_iI_zBZE0paxdj0d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Prepaid expenses and other current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(745,521</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--AdjustmentsForDecreaseIncreaseInPrepaidExpenses_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zSRQruQpVdxl" style="text-align: right" title="Changes in Prepaid expenses and other current assets">521</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(745,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--Goodwill_iNI_di_zxyk8yDmF5Uf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Goodwill</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,008,694</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--ChangesInGoodwill_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zuE9dfuNEZe7" style="text-align: right" title="Changes in Goodwill">1,008,694</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1292">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iNI_di_z48bjmFmnKmg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,884,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--IncreaseDecreaseInIntangibleAssetsAndGoodwill_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zKKgTVo2z2x6" style="text-align: right" title="Changes in Intangible assets">(876,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,760,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--TradeAndOtherPayablesRecognisedAsOfAcquisitionDate_iI_zcPc3MznmpU8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accounts payable, accrued expenses and other liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,660,727</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--AdjustmentsForIncreaseDecreaseInOtherLiabilities_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_z6Hlmi0zj8El" style="text-align: right" title="Changes in Value of shares">(958,727</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">702,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate_iI_zAItR5lsMiQg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Deferred tax liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,202,088</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IncreaseDecreaseInDeferredTaxLiability_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zjUYovVPytGa" style="text-align: right" title="Changes in Deferred tax liability">(2,202,088</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1307">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--GoodwillRecognisedAsOfAcquisitionDate_iI_zhX0ebMwozfl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; font-weight: bold">Goodwill</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">13,306,545</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill_iN_di_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zzOVv64DFtkj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Increase decrease in Goodwill">(12,152,465</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">1,154,080</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zrXhlG6ogRNl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_89F_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zf8CLF1zEqgd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The acquired intangible assets are as follows</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_zzOzL1eY4qX8" style="display: none">SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 86%; margin-left: 1in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20221231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zZcFkK9p9R22" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Change</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zXKuAdyHMl98" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31, 2023</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_401_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iI_hifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TrademarkMember_z0l3yKgCALH3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 46%">Trademarks</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1318">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--IncreaseDecreaseInIntangibleAssetsAndGoodwill_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TrademarkMember_zvAHcsmqQ0Na" style="width: 14%; text-align: right" title="Change">700,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">700,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iI_hifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--FilmLibraryMember_zO96jtFmu4m2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Film Library</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1323">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--IncreaseDecreaseInIntangibleAssetsAndGoodwill_c20230101__20231231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--FilmLibraryMember__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_ztcqoIpkM116" style="text-align: right" title="Change">4,600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,600,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iI_hifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CustomerListMember_zfqTK7xuJF41" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer List</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1328">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--IncreaseDecreaseInIntangibleAssetsAndGoodwill_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CustomerListMember_zewGGlaljWk5" style="text-align: right" title="Change">4,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,200,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iI_hifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CustomerRelationshipMember_z5UBH61PIJCh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer Relationship</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,884,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--IncreaseDecreaseInIntangibleAssetsAndGoodwill_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CustomerRelationshipMember_z18kvp5rLz45" style="text-align: right" title="Change">(8,624,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">260,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iI_zZfHSRkA1Fs7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-weight: bold">Total</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">8,884,000</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseDecreaseInIntangibleAssetsAndGoodwill_c20230101__20231231__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_znCtB0j8bqP8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Change">(876,000</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">9,760,000</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A1_z1dUTByD0hx6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> | |
| CY2023 | GNS |
Disclosure Of Accounts Receivable Explanatory
DisclosureOfAccountsReceivableExplanatory
|
<p id="xdx_807_ecustom--DisclosureOfAccountsReceivableExplanatory_zipnk0u6YUBd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 5 — <span id="xdx_826_zWyDKvm1YbJh">ACCOUNTS RECEIVABLE, NET</span></span></span></p> <p id="xdx_890_ecustom--DisclosureOfAccountsReceivableNetExplanatory_zy2rHRjOK7sf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span></span></span></span><span id="xdx_8B2_z5pjJNLfGnb3" style="display: none">SCHEDULE OF ACCOUNTS RECEIVABLE</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_490_20231231_zmLFa5IFDiGj" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_494_20221231_z13bkI0XQqdh" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40E_ecustom--CurrentTradeReceivablesGross_iI_maTRzmQ6_zp7YxYI76FKj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Accounts receivable, (gross)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">8,411,835</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">8,577,930</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ProvisionForDoubtfulAccount_iNI_di_msTRzmQ6_zBzEyEdwHfh1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Less: Provision for doubtful debts</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,542,904</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,721,293</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--CurrentTradeReceivables_iTI_mtTRzmQ6_zkeMQfMHTMLf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accounts receivable, net</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">1,868,931</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">4,856,637</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zhMEAUvMoaY" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_893_eifrs-full--DisclosureOfProvisionsExplanatory_z0fuzl5ddZt9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The changes in the provision for doubtful accounts are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B4_zfAllGbPsyS9" style="display: none">SCHEDULE OF PROVISION FOR DOUBTFUL ACCOUNTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20230101__20231231_z6q2U2FOhaw" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20220101__20221231_zr1Zetul1eh9" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_405_ecustom--ProvisionForDoubtfulAccount_iS_z5B7smddBMl9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 64%; text-align: left">Balance at the beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">3,721,293</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">122,680</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--CurrentAssetRecognisedAsOfAcquisition_zLOP3tiitPM7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Acquisition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1361">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,089,127</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--CurrentAssetRecognisedAsOfAdditions_zbKc831JugU4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Additions</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,821,611</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,509,486</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ProvisionForDoubtfulAccount_iE_zGTlfM22ePWc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Balance at the end of the year</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">6,542,904</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">3,721,293</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zPXL0gguQ6Ji" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | GNS |
Disclosure Of Accounts Receivable Net Explanatory
DisclosureOfAccountsReceivableNetExplanatory
|
<p id="xdx_890_ecustom--DisclosureOfAccountsReceivableNetExplanatory_zy2rHRjOK7sf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span></span></span></span><span id="xdx_8B2_z5pjJNLfGnb3" style="display: none">SCHEDULE OF ACCOUNTS RECEIVABLE</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_490_20231231_zmLFa5IFDiGj" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_494_20221231_z13bkI0XQqdh" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40E_ecustom--CurrentTradeReceivablesGross_iI_maTRzmQ6_zp7YxYI76FKj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Accounts receivable, (gross)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">8,411,835</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">8,577,930</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ProvisionForDoubtfulAccount_iNI_di_msTRzmQ6_zBzEyEdwHfh1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Less: Provision for doubtful debts</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,542,904</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,721,293</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--CurrentTradeReceivables_iTI_mtTRzmQ6_zkeMQfMHTMLf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accounts receivable, net</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">1,868,931</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">4,856,637</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2023Q4 | GNS |
Current Trade Receivables Gross
CurrentTradeReceivablesGross
|
8411835 | usd |
| CY2022Q4 | GNS |
Current Trade Receivables Gross
CurrentTradeReceivablesGross
|
8577930 | usd |
| CY2023Q4 | GNS |
Provision For Doubtful Account
ProvisionForDoubtfulAccount
|
6542904 | usd |
| CY2022Q4 | GNS |
Provision For Doubtful Account
ProvisionForDoubtfulAccount
|
3721293 | usd |
| CY2023Q4 | ifrs-full |
Current Trade Receivables
CurrentTradeReceivables
|
1868931 | usd |
| CY2022Q4 | ifrs-full |
Current Trade Receivables
CurrentTradeReceivables
|
4856637 | usd |
| CY2023 | ifrs-full |
Disclosure Of Provisions Explanatory
DisclosureOfProvisionsExplanatory
|
<p id="xdx_893_eifrs-full--DisclosureOfProvisionsExplanatory_z0fuzl5ddZt9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The changes in the provision for doubtful accounts are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B4_zfAllGbPsyS9" style="display: none">SCHEDULE OF PROVISION FOR DOUBTFUL ACCOUNTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20230101__20231231_z6q2U2FOhaw" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20220101__20221231_zr1Zetul1eh9" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_405_ecustom--ProvisionForDoubtfulAccount_iS_z5B7smddBMl9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 64%; text-align: left">Balance at the beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">3,721,293</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">122,680</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--CurrentAssetRecognisedAsOfAcquisition_zLOP3tiitPM7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Acquisition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1361">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,089,127</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--CurrentAssetRecognisedAsOfAdditions_zbKc831JugU4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Additions</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,821,611</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,509,486</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ProvisionForDoubtfulAccount_iE_zGTlfM22ePWc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Balance at the end of the year</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">6,542,904</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">3,721,293</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2022Q4 | GNS |
Provision For Doubtful Account
ProvisionForDoubtfulAccount
|
3721293 | usd |
| CY2021Q4 | GNS |
Provision For Doubtful Account
ProvisionForDoubtfulAccount
|
122680 | usd |
| CY2022 | GNS |
Current Asset Recognised As Of Acquisition
CurrentAssetRecognisedAsOfAcquisition
|
2089127 | usd |
| CY2023 | GNS |
Current Asset Recognised As Of Additions
CurrentAssetRecognisedAsOfAdditions
|
2821611 | usd |
| CY2022 | GNS |
Current Asset Recognised As Of Additions
CurrentAssetRecognisedAsOfAdditions
|
1509486 | usd |
| CY2023Q4 | GNS |
Provision For Doubtful Account
ProvisionForDoubtfulAccount
|
6542904 | usd |
| CY2022Q4 | GNS |
Provision For Doubtful Account
ProvisionForDoubtfulAccount
|
3721293 | usd |
| CY2023 | ifrs-full |
Disclosure Of Trade And Other Receivables Explanatory
DisclosureOfTradeAndOtherReceivablesExplanatory
|
<p id="xdx_802_eifrs-full--DisclosureOfTradeAndOtherReceivablesExplanatory_zmAvzNxBixGi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 6 — <span id="xdx_82D_zvKpLl09wQh2">OTHER RECEIVABLES</span></span></span></p> <p id="xdx_891_ecustom--DisclosureOfOtherReceivablesExplanatory_zmr2jo3cbCLb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B4_zqrQA51iAAfb" style="display: none">SCHEDULE OF OTHER RECEIVABLES</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20231231_zPdLgPDOuVI5" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_498_20221231_z4Lt9T3olLU9" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Other receivables (Short term)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--TaxReceivables_iI_maOCRzBwK_zFHNlnKV0Kxd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 64%; text-align: left">GST receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">15,386</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">64,254</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--ReceivablesDueFromAssociates_iI_maOCRzBwK_zR5FZ3RyiNTb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Due from utility companies</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,079</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">45,570</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--OtherReceivablesCurrent_iI_maOCRzBwK_zdNg4qU1dkw1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1380">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,480</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--OtherCurrentReceivables_iTI_mtOCRzBwK_maTAORzBNr_z1s615x56ofd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables (short term)</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">50,465</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">120,304</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Other receivables (Long term)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--NoncurrentReceivablesDueFromAssociates_iI_maONRzzNs_zHvulEKB0nfd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">PJ Finn</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">755,718</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">718,198</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--NoncurrentReceivablesDueFromRelatedPartiesOne_iI_maONRzzNs_zcwF3oA5Go79" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Richard Evans</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">15,276</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">14,518</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--OtherNoncurrentReceivables_iTI_mtONRzzNs_maTAORzBNr_z8wK21YbC41h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other Receivables (long term)</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">770,994</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">732,716</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--OtherReceivables_iTI_mtTAORzBNr_zxJuymUyBbM6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Other Receivables</span></td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">821,459</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">853,020</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A0_z4KXcoEXv9Fg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | GNS |
Disclosure Of Other Receivables Explanatory
DisclosureOfOtherReceivablesExplanatory
|
<p id="xdx_891_ecustom--DisclosureOfOtherReceivablesExplanatory_zmr2jo3cbCLb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B4_zqrQA51iAAfb" style="display: none">SCHEDULE OF OTHER RECEIVABLES</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20231231_zPdLgPDOuVI5" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_498_20221231_z4Lt9T3olLU9" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Other receivables (Short term)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--TaxReceivables_iI_maOCRzBwK_zFHNlnKV0Kxd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 64%; text-align: left">GST receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">15,386</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">64,254</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--ReceivablesDueFromAssociates_iI_maOCRzBwK_zR5FZ3RyiNTb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Due from utility companies</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,079</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">45,570</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--OtherReceivablesCurrent_iI_maOCRzBwK_zdNg4qU1dkw1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1380">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,480</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--OtherCurrentReceivables_iTI_mtOCRzBwK_maTAORzBNr_z1s615x56ofd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables (short term)</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">50,465</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">120,304</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Other receivables (Long term)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--NoncurrentReceivablesDueFromAssociates_iI_maONRzzNs_zHvulEKB0nfd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">PJ Finn</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">755,718</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">718,198</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--NoncurrentReceivablesDueFromRelatedPartiesOne_iI_maONRzzNs_zcwF3oA5Go79" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Richard Evans</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">15,276</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">14,518</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--OtherNoncurrentReceivables_iTI_mtONRzzNs_maTAORzBNr_z8wK21YbC41h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other Receivables (long term)</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">770,994</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">732,716</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--OtherReceivables_iTI_mtTAORzBNr_zxJuymUyBbM6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Other Receivables</span></td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">821,459</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">853,020</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2023Q4 | GNS |
Tax Receivables
TaxReceivables
|
15386 | usd |
| CY2022Q4 | GNS |
Tax Receivables
TaxReceivables
|
64254 | usd |
| CY2023Q4 | ifrs-full |
Receivables Due From Associates
ReceivablesDueFromAssociates
|
35079 | usd |
| CY2022Q4 | ifrs-full |
Receivables Due From Associates
ReceivablesDueFromAssociates
|
45570 | usd |
| CY2022Q4 | GNS |
Other Receivables Current
OtherReceivablesCurrent
|
10480 | usd |
| CY2023Q4 | ifrs-full |
Other Current Receivables
OtherCurrentReceivables
|
50465 | usd |
| CY2022Q4 | ifrs-full |
Other Current Receivables
OtherCurrentReceivables
|
120304 | usd |
| CY2023Q4 | ifrs-full |
Noncurrent Receivables Due From Associates
NoncurrentReceivablesDueFromAssociates
|
755718 | usd |
| CY2022Q4 | ifrs-full |
Noncurrent Receivables Due From Associates
NoncurrentReceivablesDueFromAssociates
|
718198 | usd |
| CY2023Q4 | GNS |
Noncurrent Receivables Due From Related Parties One
NoncurrentReceivablesDueFromRelatedPartiesOne
|
15276 | usd |
| CY2022Q4 | GNS |
Noncurrent Receivables Due From Related Parties One
NoncurrentReceivablesDueFromRelatedPartiesOne
|
14518 | usd |
| CY2023Q4 | ifrs-full |
Other Noncurrent Receivables
OtherNoncurrentReceivables
|
770994 | usd |
| CY2022Q4 | ifrs-full |
Trade And Other Receivables Due From Related Parties
TradeAndOtherReceivablesDueFromRelatedParties
|
5639621 | usd |
| CY2023Q4 | GNS |
Number Of Shares Converted
NumberOfSharesConverted
|
1739000 | shares |
| CY2023Q4 | ifrs-full |
Par Value Per Share
ParValuePerShare
|
2.75 | |
| CY2023 | ifrs-full |
Disclosure Of Inventories Explanatory
DisclosureOfInventoriesExplanatory
|
<p id="xdx_803_eifrs-full--DisclosureOfInventoriesExplanatory_zLZWwSdxg4tf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 8 — <span id="xdx_827_z6ddl2Z4TGRd">INVENTORIES</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_891_ecustom--DisclosureOfInventoriesInformationExplanatory_z7BE8kA0arJe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2023, and 2022 inventories consist of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span id="xdx_8B4_zoQQJ1fHTGqf" style="display: none">SCHEDULE OF INVENTORIES</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 86%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20231231_zsLDlCt1Yi2f" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20221231_zFnSwv10hd4d" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_406_ecustom--MovieProductionCosts_iI_maIzgvP_zVIJpx0rIMY8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 60%; text-align: left">Movie production</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">686,892</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">648,337</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--BooksAndPeriodicals_iI_maIzgvP_z0fxzPV1ku3i" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Books and periodicals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">68,392</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">258,497</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CurrentFoodAndBeverage_iI_maIzgvP_zZ07RAbfgUn7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Food and beverage</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1462">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,677</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--Merchandise_iI_maIzgvP_ziDiEAuOtSWc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Merchandise</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1465">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">45,350</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--MaterialConsumables_iI_maIzgvP_z6oenotzjQo6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Consumables</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1468">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,116</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--Inventories_iTI_mtIzgvP_zYZq3PWhfgBe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total inventories</span></td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">755,284</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,001,977</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A2_zt08vW0lZnMd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | GNS |
Disclosure Of Inventories Information Explanatory
DisclosureOfInventoriesInformationExplanatory
|
<p id="xdx_891_ecustom--DisclosureOfInventoriesInformationExplanatory_z7BE8kA0arJe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2023, and 2022 inventories consist of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span id="xdx_8B4_zoQQJ1fHTGqf" style="display: none">SCHEDULE OF INVENTORIES</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 86%; margin-left: 1in"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20231231_zsLDlCt1Yi2f" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20221231_zFnSwv10hd4d" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_406_ecustom--MovieProductionCosts_iI_maIzgvP_zVIJpx0rIMY8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 60%; text-align: left">Movie production</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">686,892</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">648,337</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--BooksAndPeriodicals_iI_maIzgvP_z0fxzPV1ku3i" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Books and periodicals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">68,392</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">258,497</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CurrentFoodAndBeverage_iI_maIzgvP_zZ07RAbfgUn7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Food and beverage</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1462">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,677</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--Merchandise_iI_maIzgvP_ziDiEAuOtSWc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Merchandise</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1465">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">45,350</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--MaterialConsumables_iI_maIzgvP_z6oenotzjQo6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Consumables</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1468">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,116</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--Inventories_iTI_mtIzgvP_zYZq3PWhfgBe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total inventories</span></td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">755,284</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,001,977</td><td style="text-align: left"> </td></tr> </table> | |
| CY2023Q4 | GNS |
Movie Production Costs
MovieProductionCosts
|
686892 | usd |
| CY2022Q4 | GNS |
Movie Production Costs
MovieProductionCosts
|
648337 | usd |
| CY2023Q4 | GNS |
Books And Periodicals
BooksAndPeriodicals
|
68392 | usd |
| CY2022Q4 | GNS |
Books And Periodicals
BooksAndPeriodicals
|
258497 | usd |
| CY2022Q4 | ifrs-full |
Current Food And Beverage
CurrentFoodAndBeverage
|
48677 | usd |
| CY2022Q4 | ifrs-full |
Merchandise
Merchandise
|
45350 | usd |
| CY2022Q4 | GNS |
Material Consumables
MaterialConsumables
|
1116 | usd |
| CY2023Q4 | ifrs-full |
Inventories
Inventories
|
755284 | usd |
| CY2022Q4 | ifrs-full |
Inventories
Inventories
|
1001977 | usd |
| CY2023Q4 | GNS |
Accumulated Depreciation Of Right Of Use Assets Related Party
AccumulatedDepreciationOfRightOfUseAssetsRelatedParty
|
-997456 | usd |
| CY2022Q4 | GNS |
Accumulated Depreciation Of Right Of Use Assets Related Party
AccumulatedDepreciationOfRightOfUseAssetsRelatedParty
|
-325040 | usd |
| CY2023Q4 | GNS |
Lease Modifications
LeaseModifications
|
-10151645 | usd |
| CY2022Q4 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
12573710 | usd |
| CY2023 | ifrs-full |
Depreciation Rightofuse Assets
DepreciationRightofuseAssets
|
1004913 | usd |
| CY2022 | ifrs-full |
Depreciation Rightofuse Assets
DepreciationRightofuseAssets
|
814220 | usd |
| CY2023 | ifrs-full |
Amortisation Expense
AmortisationExpense
|
775728 | usd |
| CY2022 | ifrs-full |
Amortisation Expense
AmortisationExpense
|
466094 | usd |
| CY2023 | GNS |
Adjustments On Interest Expense Lease Liability
AdjustmentsOnInterestExpenseLeaseLiability
|
787341 | usd |
| CY2023Q4 | ifrs-full |
Current Prepaid Expenses
CurrentPrepaidExpenses
|
631221 | usd |
| CY2022Q4 | ifrs-full |
Current Prepaid Expenses
CurrentPrepaidExpenses
|
798140 | usd |
| CY2023Q4 | ifrs-full |
Shortterm Deposits Not Classified As Cash Equivalents
ShorttermDepositsNotClassifiedAsCashEquivalents
|
10268 | usd |
| CY2022Q4 | ifrs-full |
Shortterm Deposits Not Classified As Cash Equivalents
ShorttermDepositsNotClassifiedAsCashEquivalents
|
165868 | usd |
| CY2023Q4 | ifrs-full |
Other Current Financial Assets
OtherCurrentFinancialAssets
|
25184 | usd |
| CY2022Q4 | ifrs-full |
Other Current Financial Assets
OtherCurrentFinancialAssets
|
126779 | usd |
| CY2023Q4 | ifrs-full |
Current Prepayments And Other Current Assets
CurrentPrepaymentsAndOtherCurrentAssets
|
666673 | usd |
| CY2022Q4 | ifrs-full |
Current Prepayments And Other Current Assets
CurrentPrepaymentsAndOtherCurrentAssets
|
1090787 | usd |
| CY2023 | ifrs-full |
Disclosure Of Property Plant And Equipment Explanatory
DisclosureOfPropertyPlantAndEquipmentExplanatory
|
<p id="xdx_80A_eifrs-full--DisclosureOfPropertyPlantAndEquipmentExplanatory_zp4cYEmA9Lz2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 10 — <span id="xdx_820_zokt8MHqnuBj">PROPERTY AND EQUIPMENT</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zOEeP687GSy4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment consist of the following as of December 31, 2023, and 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span id="xdx_8BB_z9lC0J29bRNc" style="display: none">SCHEDULE OF PROPERTY AND EQUIPMENT</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Cost</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Accumulated Depreciation</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Impairment</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">ERL Spin off</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount as of December 31 2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Cost</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Accumulated Depreciation</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Impairment</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount as of December 31 2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%">Land</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zqoLMUeqLY19" style="width: 4%; text-align: right" title="Cost">1,488,213</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z8V3kKIgaP75" style="width: 4%; text-align: right" title="Accumulated depreciation"><span style="-sec-ix-hidden: xdx2ixbrl1496">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zLZXNvjZNKQa" style="width: 4%; text-align: right" title="Impairment on assets">(1,486,718</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zCu1MGcoCX0f" style="width: 4%; text-align: right" title="ERL Spin off">(1,495</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right; width: 1%">$</td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zbEKnbu6ipvg" style="border-bottom: Black 1.5pt solid; text-align: right; width: 4%" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1502">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z9lDwqfIUE6j" style="width: 4%; text-align: right" title="Cost">1,486,718</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zym7oNbGNKMh" style="width: 4%; text-align: right" title="Accumulated depreciation"><span style="-sec-ix-hidden: xdx2ixbrl1506">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zfAvhh5aRf97" style="width: 4%; text-align: right" title="Impairment on assets">(1,486,718</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right; width: 1%">$</td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zxotg4c5Wc8k" style="border-bottom: Black 1.5pt solid; text-align: right; width: 4%" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1510">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Buildings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zQsMA84vezFc" style="text-align: right" title="Cost">4,541,374</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zc8sdjqRxx02" style="text-align: right" title="Accumulated depreciation">(1,289,314</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z9AYTLViDB5e" style="text-align: right" title="Impairment on assets">(3,252,060</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zyP7w6EKwcJ1" style="text-align: right" title="ERL Spin off"><span style="-sec-ix-hidden: xdx2ixbrl1518">—</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zFTxGXZHPSNl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1520">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zHLWjMMDcE2j" style="text-align: right" title="Cost">4,541,374</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zLcXQ8vAqZAk" style="text-align: right" title="Accumulated depreciation">(1,289,314</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zwR9d6y8hTXj" style="text-align: right" title="Impairment on assets">(3,252,060</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z4Rc22MPX7t5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1528">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Leasehold property</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zd5yakXCD7Y" style="text-align: right" title="Cost">5,136,738</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-<span id="xdx_902_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_z8byV5pErjJ4">(2,999,931</span>)</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zue8Yw2JHRQk" style="text-align: right" title="Impairment on assets">(2,134,654</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zKYErrGmCkwh" style="text-align: right" title="ERL Spin off"><span style="-sec-ix-hidden: xdx2ixbrl1535">—</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zTaYYJWlHC4j" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">2,153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zT8JWkxlyRw" style="text-align: right" title="Cost">5,136,738</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zJKnllpBltSd" style="text-align: right" title="Accumulated depreciation">(2,999,931</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zTGJsghsWalh" style="text-align: right" title="Impairment on assets">(2,134,654</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zeLXRSt5OUU3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">2,153</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Plant and machinery</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zzYKNJEPxxoh" style="text-align: right" title="Cost">149,422</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zQIjKZj7uuS5" style="text-align: right" title="Accumulated depreciation">(92,197</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zMrVECCF0zv3" style="text-align: right" title="Impairment on assets">(55,690</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zpODPTlGEL1g" style="text-align: right" title="ERL Spin off">(1,535</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zDreOc3p4DTe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1555">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zbqUGIcs1MWa" style="text-align: right" title="Cost">147,887</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zxtVmQ0lixo5" style="text-align: right" title="Accumulated depreciation">(92,197</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zH3jHyBQP5Ic" style="text-align: right" title="Impairment on assets">(55,690</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zn8e9zBbbZD2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1563">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Furniture and fixtures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zroUQQzpvs1a" style="text-align: right" title="Cost">662,706</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z82cK5RonDw6" style="text-align: right" title="Accumulated depreciation">(390,985</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zHonALDdZYTk" style="text-align: right" title="Impairment on assets">(108,736</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_ziQGIQTAqkL7" style="text-align: right" title="ERL Spin off">(15,661</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z5HF6WObufjl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">147,324</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zO6QLMa4CZO" style="text-align: right" title="Cost">647,046</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zbsiG0nq0Rlg" style="text-align: right" title="Accumulated depreciation">(385,473</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z1k251dvDQm5" style="text-align: right" title="Impairment on assets">(108,736</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zEmr5hBMlEqb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">152,837</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Motor vehicles</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zb5dsl5F77S8" style="text-align: right" title="Cost">400,756</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zubcZwOKLhBb" style="text-align: right" title="Accumulated depreciation">(334,662</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zhuzyekYGhsk" style="text-align: right" title="Impairment on assets">(12,808</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zdRLl1pum6Q9" style="text-align: right" title="ERL Spin off">(20,025</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zpBecgyoYvcb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">33,261</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zEzX7IRy6N1a" style="text-align: right" title="Cost">384,643</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_z7EF5RHeI2rd" style="text-align: right" title="Accumulated depreciation">(319,993</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zYBeDAKvWYoc" style="text-align: right" title="Impairment on assets">(12,808</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zsRLrwuQ9vm" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">51,842</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zox05RaFRim9" style="text-align: right" title="Cost">100,106</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zbSDqIJMS3Rl" style="text-align: right" title="Accumulated depreciation">(44,350</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_ziycuKb39Afk" style="text-align: right" title="Impairment on assets">(7,975</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z1oi6DibC3ue" style="text-align: right" title="ERL Spin off">(367</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zgMhUD7ULEG1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">47,414</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_ztIduCXyCvQ8" style="text-align: right" title="Cost">99,739</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zwq6vymfPfFa" style="text-align: right" title="Accumulated depreciation">(29,726</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_znRZLysK30pk" style="text-align: right" title="Impairment on assets">(7,975</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zOb5AY7iKGX7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">62,038</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">IT equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_zFIVUFkYlG0k" style="text-align: right" title="Cost">143,141</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_zNsnNYnmmZKe" style="text-align: right" title="Accumulated depreciation">(113,795</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_zJoNQfiRl2hi" style="text-align: right" title="Impairment on assets">(3,589</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_zPvqjBmuxzzl" style="text-align: right" title="ERL Spin off">(18,039</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_zNiGqe3VaXSd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">7,718</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_zVyfEqKYUOSi" style="text-align: right" title="Cost">142,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_z4n0PIxHX1rg" style="text-align: right" title="Accumulated depreciation">(113,795</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_zgme5ZBm8hZ7" style="text-align: right" title="Impairment on assets">(3,589</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_zJGW0FiiIYee" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">24,716</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computer equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z7CHUKdb5aB3" style="text-align: right" title="Cost">62,689</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zIZHTT630Zoa" style="text-align: right" title="Accumulated depreciation">(45,343</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_znfHUzZXrh9" title="Impairment on assets"><span style="-sec-ix-hidden: xdx2ixbrl1641">—</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zDiAFXrDOZ5h" style="text-align: right" title="ERL Spin off">8,810</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zn3hg88us3Rl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">26,156</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zQb6ZOtVAVxd" style="text-align: right" title="Cost">53,661</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z38HnU0duZi4" style="text-align: right" title="Accumulated depreciation">(14,780</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zPJhuG9wQiw4" title="Impairment on assets"><span style="-sec-ix-hidden: xdx2ixbrl1651">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zc1mKcBOH0m5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">38,881</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Programs and textbooks</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zM2jJ2VfLqac" style="text-align: right" title="Cost">16,594</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zKrPxNLPZs2f" style="text-align: right" title="Accumulated depreciation">(4,761</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zpQA4pJBKu4a" title="Impairment on assets"><span style="-sec-ix-hidden: xdx2ixbrl1659">—</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zDSYi3LMnHFa" title="ERL Spin off"><span style="-sec-ix-hidden: xdx2ixbrl1661">—</span></span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zjTt21qIZ7R9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">11,833</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_z7uC1VvsWWQ4" style="text-align: right" title="Cost">16,594</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_z0V87LaGI2If" style="text-align: right" title="Accumulated depreciation"><span style="-sec-ix-hidden: xdx2ixbrl1667">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zEgwLFxVnag7" title="Impairment on assets"><span style="-sec-ix-hidden: xdx2ixbrl1669">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zeaWxIYwXYQe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">16,594</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Spa equipment, curtains, crockery, glassware, and linen</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zKYYpckTvNBa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">541,425</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zjct31FbF4Q5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(253,873</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zA5TkZtHuV34" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment on assets">(45,274</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zRUH59n8jome" style="border-bottom: Black 1.5pt solid; text-align: right" title="ERL Spin off">(61,386</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zTELuSqENtB3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">180,892</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zO3QJxnuSn45" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">487,980</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zHBZakOaVrdk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(228,636</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zE0gbqVubbJ1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment on assets">(45,274</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zBWTMCS19Hla" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">214,070</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zTl5iv5mIfYa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">13,243,164</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zkHvYEkdzgef" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(5,569,211</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_988_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zrapyrnrfZA1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment on assets">(7,107,504</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z2Actcwarxv" style="border-bottom: Black 1.5pt solid; text-align: right" title="ERL Spin off">(109,698</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_c20231231_zVorA2f6rvb7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">456,751</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z8OEmy0v79V3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">13,144,480</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zQUcf9Qtel2g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(5,473,845</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zfReAkKme62k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment on assets">(7,107,504</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20221231_zj0IBxvbIeri" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">563,131</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A1_zCBE46n2HIG2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAboutReconciliationOfPropertyAndEquipmentExplanatory_zkIhPPSH8jWk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Reconciliation of property and equipment — 2023</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span id="xdx_8B2_zko35whMevBc" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF RECONCILIATION OF PROPERTY AND EQUIPMENT</span><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount<br/> as of January 1, 2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Additions</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Disposals</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Translation</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Depreciation</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">ERL Spin off</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount<br/> as of December 31, 2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 37%">Land</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zUx3erH2Pg94" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1711">—</span></td><td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zsbAl1nKMada" style="width: 2%" title="Property, plant and equipment"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1713">-</span></span></td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zbrJMWIBpRI3" style="width: 5%; text-align: right" title="Property, plant and equipment">1,495</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_ziA5kHAsQOcj" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1717">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zMzvKwjyxZaj" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1719">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eifrs-full--DepreciationPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zBbpTzC3aWPa" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1721">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zzL7tNNf2gBa" style="width: 5%; text-align: right" title="Property, plant and equipment">(1,495</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zAKtbGWSwIi2" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1725">—</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Buildings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zNh8xnD06XW8" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1727">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zJvBjIDVTBdk" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1729">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zg4P6l5jSFxb" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1731">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zwxKZB0NF7yi" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1733">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z4HRx96mNEM9" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1735">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zoP8ZvfeVqFl" style="text-align: right" title="Property, plant and equipment"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1737">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zPpZbaqhkaa2" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1739">—</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Leasehold property</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zA2t1PdpuVLc" style="text-align: right" title="Property, plant and equipment">2,153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zFxSOXc7Tfwh" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1743">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zoOxtVMuhUI" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1745">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zqF5VOGIEXS7" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1747">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zm5svQP3D0p" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1749">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_z5p2mejwKMEg" style="text-align: right" title="Property, plant and equipment"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1751">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zeBw9ylut4tg" style="text-align: right" title="Property, plant and equipment">2,153</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Plant and machinery</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zIGvWvZV73Fb" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1755">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zQdobW6jvBlk" style="text-align: right" title="Property, plant and equipment">1,535</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zZVmKuvbrNDb" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1759">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zwngOsnBt2ia" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1761">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zHRCyiehUQGb" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1763">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zibYs0dNiH8l" style="text-align: right" title="Property, plant and equipment">(1,535</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z9tvp6BWWBW9" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1767">—</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Furniture and fixtures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zDwD5t83vW2e" style="text-align: right" title="Property, plant and equipment">152,837</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zTPbTuMie34i" style="text-align: right" title="Property, plant and equipment">19,692</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zkl3WKNGuWxk" style="text-align: right" title="Property, plant and equipment">(4,032</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_ztZMsriTVwLc" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1775">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z42hzZjZNm85" style="text-align: right" title="Property, plant and equipment">(5,512</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z10b4xBH5q2l" style="text-align: right" title="Property, plant and equipment">(15,661</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zGGjQquS50B7" style="text-align: right" title="Property, plant and equipment">147,324</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Motor vehicles</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zHjKLJ08Kt9i" style="text-align: right" title="Property, plant and equipment">51,842</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zSoqRbsGfNXb" style="text-align: right" title="Property, plant and equipment">25,102</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z5yukhbun86k" style="text-align: right" title="Property, plant and equipment">(5,076</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zQA6HAH821ca" style="text-align: right" title="Property, plant and equipment">(3,912</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zEWy7svIJYB3" style="text-align: right" title="Property, plant and equipment">(14,670</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zLTIXSODpy1g" style="text-align: right" title="Property, plant and equipment">(20,025</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zvO2KxDIO8e4" style="text-align: right" title="Property, plant and equipment">33,261</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zLQh72VgC1El" style="text-align: right" title="Property, plant and equipment">62,038</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z6CDbg5sfnvj" style="text-align: right" title="Property, plant and equipment">367</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zdqI4voyAmog" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1801">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zGMqd9J7xjz2" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1803">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z2pCTM7LYPvb" style="text-align: right" title="Property, plant and equipment">(14,624</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z8ZkaPvqUDf6" style="text-align: right" title="Property, plant and equipment">(367</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zYAREyH9h886" style="text-align: right" title="Property, plant and equipment">47,414</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">IT equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zHfi7uIIobZk" style="text-align: right" title="Property, plant and equipment">24,716</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zBKEtvz21FE6" style="text-align: right" title="Property, plant and equipment">1,041</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zT1hbtleKCX3" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1815">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zOsWymlQYcZh" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1817">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zeyPQuCeubBl" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1819">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zbH8MKFNEQy6" style="text-align: right" title="Property, plant and equipment">(18,039</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zswa5Xkgabh3" style="text-align: right" title="Property, plant and equipment">7,718</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computer equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zhByb7rsg275" style="text-align: right" title="Property, plant and equipment">38,881</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z4fFQa5FsRJl" style="text-align: right" title="Property, plant and equipment">20,438</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z0l4gopbdK5g" style="text-align: right" title="Property, plant and equipment">(11,410</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zxok1WmLpQl4" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1831">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zwrXYFZOdYB7" style="text-align: right" title="Property, plant and equipment">(30,563</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zvsSqwA6SpEf" style="text-align: right" title="Property, plant and equipment">8,810</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zaKMqrDAmRJ" style="text-align: right" title="Property, plant and equipment">26,156</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Programs and textbooks</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zZNySSEXQNPk" style="text-align: right" title="Property, plant and equipment">16,594</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zEtpFxOkSkS" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1841">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zWIqghmInPX4" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1843">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zduqClMJoEZe" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1845">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zFXMcgcTNe9h" style="text-align: right" title="Property, plant and equipment">(4,761</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_z6eXbPXkdUm6" style="text-align: right" title="Property, plant and equipment"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1849">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zovh69n6Z8Ah" style="text-align: right" title="Property, plant and equipment">11,833</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Spa equipment, curtains, crockery,</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zFWP6M2KitAh" style="text-align: right" title="Property, plant and equipment">214,070</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zjAzixdXXnX3" style="text-align: right" title="Property, plant and equipment">61,385</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zEDlm7ggdWL5" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1857">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zDplHkyDtxOc" style="text-align: right" title="Property, plant and equipment">(7,940</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zHwW2Ix2bJpg" style="text-align: right" title="Property, plant and equipment">(25,237</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zwFM2HS5b3Hi" style="text-align: right" title="Property, plant and equipment">(61,386</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_z5wxWBtCZpx7" style="text-align: right" title="Property, plant and equipment">180,892</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">glassware and linen</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231_zuM5UfvvBgXf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Opening Balance">563,131</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_987_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231_zUCYRxUqYSd3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Additions">131,055</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231_zKft7nBC8Mzl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Disposals">(20,518</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231_zoRZkGr0k5tk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation">(11,852</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231_zae3wd8vASsj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Depreciation">(95,367</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98C_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231_zJzfHK8l5oE4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment">(109,698</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231_zTifaBFMUZBl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Closing Balance">456,751</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Reconciliation of property and equipment — 2022</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount as of January 1, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Additions (Acquisitions)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Additions</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Disposals</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Translation</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Depreciation</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Impairment</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount as of December 31, 2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%">Land</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zHM0kt7pxZGh" style="width: 5%; text-align: right" title="Property, plant and equipment">1,486,718</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zxih2xd470Yl" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1883">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zbalJoJfA8Ph" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1885">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zmmo0C51KUG8" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1887">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zKRVq1qegwUl" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1889">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_ztBgWD6wM03a" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1891">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z7na0iiWttt7" style="width: 5%; text-align: right" title="Property, plant and equipment">(1,486,718</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z37nA6IOOAZb" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1895">—</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Buildings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zTOVUZNJhaXi" style="text-align: right" title="Property, plant and equipment">3,412,156</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z0uMKcImcfj7" style="text-align: right" title="Property, plant and equipment">147,296</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zCCRRotSVNr8" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1901">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zVQLktOuhIta" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1903">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z2iuSNSKbFe6" style="text-align: right" title="Property, plant and equipment">(7,164</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zZcJoVVH3Z18" style="text-align: right" title="Property, plant and equipment">(300,228</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z8mVaN6jtuP7" style="text-align: right" title="Property, plant and equipment">(3,252,060</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z0en4WwKtjAl" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1911">—</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Leasehold property</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zrfIxXi52d91" style="text-align: right" title="Property, plant and equipment">1,490,813</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zUgX9VeNAdyj" style="text-align: right" title="Property, plant and equipment">798,702</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zGrGf1kgnxj5" style="text-align: right" title="Property, plant and equipment">76,873</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zrV24YkkC5M" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1919">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zujcrNPMepI9" style="text-align: right" title="Property, plant and equipment">(460</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_znqbz7GHfJR" style="text-align: right" title="Property, plant and equipment">(229,121</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_z4KOwKDRJY63" style="text-align: right" title="Property, plant and equipment">(2,134,654</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zWkNN7eAHkf5" style="text-align: right" title="Property, plant and equipment">2,153</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Plant and machinery</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zyopWwZPlK83" style="text-align: right" title="Property, plant and equipment">49,642</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zshoI4qKMvEl" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1931">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zohp5YPsIEkc" style="text-align: right" title="Property, plant and equipment">11,195</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zs0q09nQitdi" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1935">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zfPpHGWUYAKj" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1937">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zZvc4HpzRT5e" style="text-align: right" title="Property, plant and equipment">(5,147</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zfmMwuoGNf16" style="text-align: right" title="Property, plant and equipment">(55,690</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zpLTu86K5dVa" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1943">—</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Furniture and fixtures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zW6kL8LIuKLl" style="text-align: right" title="Property, plant and equipment">207,488</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zwrzZylDXnJ8" style="text-align: right" title="Property, plant and equipment">16,083</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zYXAIhQVL7z4" style="text-align: right" title="Property, plant and equipment">92,849</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zTJtJL8QqR1" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1951">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z8TGTzafSkQ3" style="text-align: right" title="Property, plant and equipment">150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zHGyTitZoacb" style="text-align: right" title="Property, plant and equipment">(54,997</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zkUtCtT3qWd2" style="text-align: right" title="Property, plant and equipment">(108,736</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zGO9tJ9BKty8" style="text-align: right" title="Property, plant and equipment">152,837</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Motor vehicles</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zCXHEWDzM5x2" style="text-align: right" title="Property, plant and equipment">38,516</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zxcdojiIdn33" style="text-align: right" title="Property, plant and equipment">66,244</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zymmplnFsOga" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1965">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zQBr4IXcLu5e" style="text-align: right" title="Property, plant and equipment">(1,163</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zZLJV7W945Ke" style="text-align: right" title="Property, plant and equipment">(541</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zp9hUi2fbDkh" style="text-align: right" title="Property, plant and equipment">(38,406</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z0wRtahiR4S4" style="text-align: right" title="Property, plant and equipment">(12,808</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z1LPPBeYkENi" style="text-align: right" title="Property, plant and equipment">51,842</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zIWpTThWiAPj" style="text-align: right" title="Property, plant and equipment">6,759</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zpmry4Zck406" style="text-align: right" title="Property, plant and equipment">50,955</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z7d4B0FfZPCe" style="text-align: right" title="Property, plant and equipment">22,496</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zmBRsJ7rMaQ7" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1983">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zvonPOjgbhtj" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1985">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zdC34ii9vXZk" style="text-align: right" title="Property, plant and equipment">(10,197</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z0tXiSZFkHxj" style="text-align: right" title="Property, plant and equipment">(7,975</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zIsCIP5V93j1" style="text-align: right" title="Property, plant and equipment">62,038</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">IT equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_z6rtTqQQswEd" style="text-align: right" title="Property, plant and equipment">25,516</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zpOPTFKuRcbe" style="text-align: right" title="Property, plant and equipment">24,721</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zBAvCqQ6j3i3" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1997">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zvTchnJTrX2k" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1999">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zKTuCAOdinzh" style="text-align: right" title="Property, plant and equipment">3,588</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zNBhDkxjLgRb" style="text-align: right" title="Property, plant and equipment">(25,520</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zKMk1iT7zhy1" style="text-align: right" title="Property, plant and equipment">(3,589</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zAR8vUxqTDI3" style="text-align: right" title="Property, plant and equipment">24,716</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computer equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zpg3daILlH49" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2009">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_ztSTqQD4Kpi3" style="text-align: right" title="Property, plant and equipment">47,071</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z9Uw1T0Vcbyi" style="text-align: right" title="Property, plant and equipment">3,907</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zkIP4Yz46lZe" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2015">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z4YrML3mr9b2" style="text-align: right" title="Property, plant and equipment">(1,772</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zS6ADIgMtcM7" style="text-align: right" title="Property, plant and equipment">(10,325</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z0KXrfMX7FMf" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2021">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z4gPYBkj7VG6" style="text-align: right" title="Property, plant and equipment">38,881</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Programs and textbooks</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_z0WoIIgUjOn" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2025">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zn5Z7EDJC5Ug" style="text-align: right" title="Property, plant and equipment">16,594</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zWUpZrEtwPE4" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2029">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zNTjH1AXfm2" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2031">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_z0yRM1C102sb" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2033">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zcZ8TRcbv8qb" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2035">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zs0yNz1T3dkj" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2037">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zTcWQjWwXAIl" style="text-align: right" title="Property, plant and equipment">16,594</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Spa equipment, curtains, crockery, <br/> glassware and linen</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_z1eBz5vZL05e" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">58,508</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zFVO8LPSEqB1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">253,219</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zJcZXPO8mzs7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">15,360</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zfgHJYTUqjec" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2047">—</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zpxjvyfK2hUl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">(36,033</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zrZuF00fijKe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">(31,710</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_z7WEs3S6Lem7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">(45,274</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zcCngq4aQVzh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">214,070</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231_zrkHJdaXmbCl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Opening Balance">6,776,116</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231_zRGN2L6Bp776" style="border-bottom: Black 1.5pt solid; text-align: right" title="Additions (Acquisitions)">1,420,885</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231_ztajBhDl0zol" style="border-bottom: Black 1.5pt solid; text-align: right" title="Additions">222,680</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231_z606boBIiVT2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Disposals">(1,163</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231_zUKfj1ItDkBb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation">(42,232</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98E_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231_zHS3Xdg7TDy7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Depreciation">(705,651</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_982_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231_zEsPE2LPmYcd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment">(7,107,504</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231_zXwy3ArTm9n8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Closing Balance">563,131</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AD_z0wpP2g5RVsf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> | |
| CY2023 | ifrs-full |
Disclosure Of Detailed Information About Property Plant And Equipment Explanatory
DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
|
<p id="xdx_894_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zOEeP687GSy4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment consist of the following as of December 31, 2023, and 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span id="xdx_8BB_z9lC0J29bRNc" style="display: none">SCHEDULE OF PROPERTY AND EQUIPMENT</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Cost</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Accumulated Depreciation</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Impairment</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">ERL Spin off</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount as of December 31 2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Cost</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Accumulated Depreciation</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Impairment</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount as of December 31 2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%">Land</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zqoLMUeqLY19" style="width: 4%; text-align: right" title="Cost">1,488,213</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z8V3kKIgaP75" style="width: 4%; text-align: right" title="Accumulated depreciation"><span style="-sec-ix-hidden: xdx2ixbrl1496">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zLZXNvjZNKQa" style="width: 4%; text-align: right" title="Impairment on assets">(1,486,718</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zCu1MGcoCX0f" style="width: 4%; text-align: right" title="ERL Spin off">(1,495</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right; width: 1%">$</td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zbEKnbu6ipvg" style="border-bottom: Black 1.5pt solid; text-align: right; width: 4%" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1502">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z9lDwqfIUE6j" style="width: 4%; text-align: right" title="Cost">1,486,718</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zym7oNbGNKMh" style="width: 4%; text-align: right" title="Accumulated depreciation"><span style="-sec-ix-hidden: xdx2ixbrl1506">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zfAvhh5aRf97" style="width: 4%; text-align: right" title="Impairment on assets">(1,486,718</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right; width: 1%">$</td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zxotg4c5Wc8k" style="border-bottom: Black 1.5pt solid; text-align: right; width: 4%" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1510">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Buildings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zQsMA84vezFc" style="text-align: right" title="Cost">4,541,374</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zc8sdjqRxx02" style="text-align: right" title="Accumulated depreciation">(1,289,314</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z9AYTLViDB5e" style="text-align: right" title="Impairment on assets">(3,252,060</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zyP7w6EKwcJ1" style="text-align: right" title="ERL Spin off"><span style="-sec-ix-hidden: xdx2ixbrl1518">—</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zFTxGXZHPSNl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1520">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zHLWjMMDcE2j" style="text-align: right" title="Cost">4,541,374</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zLcXQ8vAqZAk" style="text-align: right" title="Accumulated depreciation">(1,289,314</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zwR9d6y8hTXj" style="text-align: right" title="Impairment on assets">(3,252,060</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z4Rc22MPX7t5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1528">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Leasehold property</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zd5yakXCD7Y" style="text-align: right" title="Cost">5,136,738</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-<span id="xdx_902_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_z8byV5pErjJ4">(2,999,931</span>)</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zue8Yw2JHRQk" style="text-align: right" title="Impairment on assets">(2,134,654</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zKYErrGmCkwh" style="text-align: right" title="ERL Spin off"><span style="-sec-ix-hidden: xdx2ixbrl1535">—</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zTaYYJWlHC4j" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">2,153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zT8JWkxlyRw" style="text-align: right" title="Cost">5,136,738</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zJKnllpBltSd" style="text-align: right" title="Accumulated depreciation">(2,999,931</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zTGJsghsWalh" style="text-align: right" title="Impairment on assets">(2,134,654</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zeLXRSt5OUU3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">2,153</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Plant and machinery</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zzYKNJEPxxoh" style="text-align: right" title="Cost">149,422</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zQIjKZj7uuS5" style="text-align: right" title="Accumulated depreciation">(92,197</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zMrVECCF0zv3" style="text-align: right" title="Impairment on assets">(55,690</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zpODPTlGEL1g" style="text-align: right" title="ERL Spin off">(1,535</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zDreOc3p4DTe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1555">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zbqUGIcs1MWa" style="text-align: right" title="Cost">147,887</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zxtVmQ0lixo5" style="text-align: right" title="Accumulated depreciation">(92,197</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zH3jHyBQP5Ic" style="text-align: right" title="Impairment on assets">(55,690</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zn8e9zBbbZD2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1563">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Furniture and fixtures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zroUQQzpvs1a" style="text-align: right" title="Cost">662,706</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z82cK5RonDw6" style="text-align: right" title="Accumulated depreciation">(390,985</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zHonALDdZYTk" style="text-align: right" title="Impairment on assets">(108,736</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_ziQGIQTAqkL7" style="text-align: right" title="ERL Spin off">(15,661</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z5HF6WObufjl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">147,324</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zO6QLMa4CZO" style="text-align: right" title="Cost">647,046</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zbsiG0nq0Rlg" style="text-align: right" title="Accumulated depreciation">(385,473</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z1k251dvDQm5" style="text-align: right" title="Impairment on assets">(108,736</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zEmr5hBMlEqb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">152,837</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Motor vehicles</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zb5dsl5F77S8" style="text-align: right" title="Cost">400,756</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zubcZwOKLhBb" style="text-align: right" title="Accumulated depreciation">(334,662</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zhuzyekYGhsk" style="text-align: right" title="Impairment on assets">(12,808</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zdRLl1pum6Q9" style="text-align: right" title="ERL Spin off">(20,025</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zpBecgyoYvcb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">33,261</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zEzX7IRy6N1a" style="text-align: right" title="Cost">384,643</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_z7EF5RHeI2rd" style="text-align: right" title="Accumulated depreciation">(319,993</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zYBeDAKvWYoc" style="text-align: right" title="Impairment on assets">(12,808</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zsRLrwuQ9vm" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">51,842</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zox05RaFRim9" style="text-align: right" title="Cost">100,106</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zbSDqIJMS3Rl" style="text-align: right" title="Accumulated depreciation">(44,350</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_ziycuKb39Afk" style="text-align: right" title="Impairment on assets">(7,975</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z1oi6DibC3ue" style="text-align: right" title="ERL Spin off">(367</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zgMhUD7ULEG1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">47,414</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_ztIduCXyCvQ8" style="text-align: right" title="Cost">99,739</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zwq6vymfPfFa" style="text-align: right" title="Accumulated depreciation">(29,726</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_znRZLysK30pk" style="text-align: right" title="Impairment on assets">(7,975</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zOb5AY7iKGX7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">62,038</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">IT equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_zFIVUFkYlG0k" style="text-align: right" title="Cost">143,141</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_zNsnNYnmmZKe" style="text-align: right" title="Accumulated depreciation">(113,795</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_zJoNQfiRl2hi" style="text-align: right" title="Impairment on assets">(3,589</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_zPvqjBmuxzzl" style="text-align: right" title="ERL Spin off">(18,039</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_zNiGqe3VaXSd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">7,718</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_zVyfEqKYUOSi" style="text-align: right" title="Cost">142,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_z4n0PIxHX1rg" style="text-align: right" title="Accumulated depreciation">(113,795</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_zgme5ZBm8hZ7" style="text-align: right" title="Impairment on assets">(3,589</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--CommunicationAndNetworkEquipmentMember_zJGW0FiiIYee" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">24,716</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computer equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z7CHUKdb5aB3" style="text-align: right" title="Cost">62,689</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zIZHTT630Zoa" style="text-align: right" title="Accumulated depreciation">(45,343</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_znfHUzZXrh9" title="Impairment on assets"><span style="-sec-ix-hidden: xdx2ixbrl1641">—</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zDiAFXrDOZ5h" style="text-align: right" title="ERL Spin off">8,810</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zn3hg88us3Rl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">26,156</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zQb6ZOtVAVxd" style="text-align: right" title="Cost">53,661</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z38HnU0duZi4" style="text-align: right" title="Accumulated depreciation">(14,780</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zPJhuG9wQiw4" title="Impairment on assets"><span style="-sec-ix-hidden: xdx2ixbrl1651">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zc1mKcBOH0m5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">38,881</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Programs and textbooks</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zM2jJ2VfLqac" style="text-align: right" title="Cost">16,594</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zKrPxNLPZs2f" style="text-align: right" title="Accumulated depreciation">(4,761</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zpQA4pJBKu4a" title="Impairment on assets"><span style="-sec-ix-hidden: xdx2ixbrl1659">—</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zDSYi3LMnHFa" title="ERL Spin off"><span style="-sec-ix-hidden: xdx2ixbrl1661">—</span></span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zjTt21qIZ7R9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">11,833</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_z7uC1VvsWWQ4" style="text-align: right" title="Cost">16,594</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_z0V87LaGI2If" style="text-align: right" title="Accumulated depreciation"><span style="-sec-ix-hidden: xdx2ixbrl1667">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zEgwLFxVnag7" title="Impairment on assets"><span style="-sec-ix-hidden: xdx2ixbrl1669">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zeaWxIYwXYQe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">16,594</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Spa equipment, curtains, crockery, glassware, and linen</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zKYYpckTvNBa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">541,425</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zjct31FbF4Q5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(253,873</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zA5TkZtHuV34" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment on assets">(45,274</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zRUH59n8jome" style="border-bottom: Black 1.5pt solid; text-align: right" title="ERL Spin off">(61,386</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zTELuSqENtB3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">180,892</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zO3QJxnuSn45" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">487,980</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zHBZakOaVrdk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(228,636</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zE0gbqVubbJ1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment on assets">(45,274</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zBWTMCS19Hla" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">214,070</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zTl5iv5mIfYa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">13,243,164</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zkHvYEkdzgef" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(5,569,211</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_988_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zrapyrnrfZA1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment on assets">(7,107,504</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_ecustom--PropertyPlantAndEquipmentERLSpinOffOnAssets_iI_c20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z2Actcwarxv" style="border-bottom: Black 1.5pt solid; text-align: right" title="ERL Spin off">(109,698</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iI_c20231231_zVorA2f6rvb7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">456,751</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z8OEmy0v79V3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">13,144,480</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_zQUcf9Qtel2g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(5,473,845</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_ecustom--PropertyPlantAndEquipmentImpairmentOnAssets_iI_c20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zfReAkKme62k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment on assets">(7,107,504</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iI_c20221231_zj0IBxvbIeri" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">563,131</td><td style="text-align: left"> </td></tr> </table> | |
| CY2023Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
456751 | usd |
| CY2022Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
563131 | usd |
| CY2023 | GNS |
Disclosure Of Detailed Information About Reconciliation Of Property And Equipment Explanatory
DisclosureOfDetailedInformationAboutReconciliationOfPropertyAndEquipmentExplanatory
|
<p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAboutReconciliationOfPropertyAndEquipmentExplanatory_zkIhPPSH8jWk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Reconciliation of property and equipment — 2023</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span id="xdx_8B2_zko35whMevBc" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF RECONCILIATION OF PROPERTY AND EQUIPMENT</span><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount<br/> as of January 1, 2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Additions</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Disposals</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Translation</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Depreciation</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">ERL Spin off</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount<br/> as of December 31, 2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 37%">Land</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zUx3erH2Pg94" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1711">—</span></td><td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zsbAl1nKMada" style="width: 2%" title="Property, plant and equipment"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1713">-</span></span></td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zbrJMWIBpRI3" style="width: 5%; text-align: right" title="Property, plant and equipment">1,495</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_ziA5kHAsQOcj" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1717">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zMzvKwjyxZaj" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1719">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eifrs-full--DepreciationPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zBbpTzC3aWPa" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1721">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zzL7tNNf2gBa" style="width: 5%; text-align: right" title="Property, plant and equipment">(1,495</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zAKtbGWSwIi2" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1725">—</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Buildings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zNh8xnD06XW8" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1727">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zJvBjIDVTBdk" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1729">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zg4P6l5jSFxb" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1731">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zwxKZB0NF7yi" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1733">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z4HRx96mNEM9" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1735">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zoP8ZvfeVqFl" style="text-align: right" title="Property, plant and equipment"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1737">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zPpZbaqhkaa2" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1739">—</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Leasehold property</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zA2t1PdpuVLc" style="text-align: right" title="Property, plant and equipment">2,153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zFxSOXc7Tfwh" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1743">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zoOxtVMuhUI" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1745">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zqF5VOGIEXS7" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1747">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zm5svQP3D0p" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1749">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_z5p2mejwKMEg" style="text-align: right" title="Property, plant and equipment"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1751">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zeBw9ylut4tg" style="text-align: right" title="Property, plant and equipment">2,153</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Plant and machinery</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zIGvWvZV73Fb" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1755">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zQdobW6jvBlk" style="text-align: right" title="Property, plant and equipment">1,535</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zZVmKuvbrNDb" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1759">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zwngOsnBt2ia" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1761">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zHRCyiehUQGb" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1763">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zibYs0dNiH8l" style="text-align: right" title="Property, plant and equipment">(1,535</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z9tvp6BWWBW9" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1767">—</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Furniture and fixtures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zDwD5t83vW2e" style="text-align: right" title="Property, plant and equipment">152,837</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zTPbTuMie34i" style="text-align: right" title="Property, plant and equipment">19,692</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zkl3WKNGuWxk" style="text-align: right" title="Property, plant and equipment">(4,032</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_ztZMsriTVwLc" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1775">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z42hzZjZNm85" style="text-align: right" title="Property, plant and equipment">(5,512</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z10b4xBH5q2l" style="text-align: right" title="Property, plant and equipment">(15,661</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zGGjQquS50B7" style="text-align: right" title="Property, plant and equipment">147,324</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Motor vehicles</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zHjKLJ08Kt9i" style="text-align: right" title="Property, plant and equipment">51,842</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zSoqRbsGfNXb" style="text-align: right" title="Property, plant and equipment">25,102</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z5yukhbun86k" style="text-align: right" title="Property, plant and equipment">(5,076</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zQA6HAH821ca" style="text-align: right" title="Property, plant and equipment">(3,912</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zEWy7svIJYB3" style="text-align: right" title="Property, plant and equipment">(14,670</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zLTIXSODpy1g" style="text-align: right" title="Property, plant and equipment">(20,025</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zvO2KxDIO8e4" style="text-align: right" title="Property, plant and equipment">33,261</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zLQh72VgC1El" style="text-align: right" title="Property, plant and equipment">62,038</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z6CDbg5sfnvj" style="text-align: right" title="Property, plant and equipment">367</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zdqI4voyAmog" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1801">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zGMqd9J7xjz2" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1803">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z2pCTM7LYPvb" style="text-align: right" title="Property, plant and equipment">(14,624</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z8ZkaPvqUDf6" style="text-align: right" title="Property, plant and equipment">(367</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zYAREyH9h886" style="text-align: right" title="Property, plant and equipment">47,414</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">IT equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zHfi7uIIobZk" style="text-align: right" title="Property, plant and equipment">24,716</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zBKEtvz21FE6" style="text-align: right" title="Property, plant and equipment">1,041</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zT1hbtleKCX3" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1815">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zOsWymlQYcZh" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1817">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zeyPQuCeubBl" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1819">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zbH8MKFNEQy6" style="text-align: right" title="Property, plant and equipment">(18,039</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zswa5Xkgabh3" style="text-align: right" title="Property, plant and equipment">7,718</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computer equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zhByb7rsg275" style="text-align: right" title="Property, plant and equipment">38,881</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z4fFQa5FsRJl" style="text-align: right" title="Property, plant and equipment">20,438</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z0l4gopbdK5g" style="text-align: right" title="Property, plant and equipment">(11,410</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zxok1WmLpQl4" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1831">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zwrXYFZOdYB7" style="text-align: right" title="Property, plant and equipment">(30,563</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zvsSqwA6SpEf" style="text-align: right" title="Property, plant and equipment">8,810</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zaKMqrDAmRJ" style="text-align: right" title="Property, plant and equipment">26,156</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Programs and textbooks</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zZNySSEXQNPk" style="text-align: right" title="Property, plant and equipment">16,594</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zEtpFxOkSkS" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1841">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zWIqghmInPX4" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1843">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zduqClMJoEZe" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1845">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zFXMcgcTNe9h" style="text-align: right" title="Property, plant and equipment">(4,761</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_z6eXbPXkdUm6" style="text-align: right" title="Property, plant and equipment"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1849">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zovh69n6Z8Ah" style="text-align: right" title="Property, plant and equipment">11,833</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Spa equipment, curtains, crockery,</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zFWP6M2KitAh" style="text-align: right" title="Property, plant and equipment">214,070</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zjAzixdXXnX3" style="text-align: right" title="Property, plant and equipment">61,385</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zEDlm7ggdWL5" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1857">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zDplHkyDtxOc" style="text-align: right" title="Property, plant and equipment">(7,940</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zHwW2Ix2bJpg" style="text-align: right" title="Property, plant and equipment">(25,237</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zwFM2HS5b3Hi" style="text-align: right" title="Property, plant and equipment">(61,386</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_z5wxWBtCZpx7" style="text-align: right" title="Property, plant and equipment">180,892</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">glassware and linen</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iS_c20230101__20231231_zuM5UfvvBgXf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Opening Balance">563,131</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_987_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231_zUCYRxUqYSd3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Additions">131,055</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20230101__20231231_zKft7nBC8Mzl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Disposals">(20,518</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231_zoRZkGr0k5tk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation">(11,852</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20230101__20231231_zae3wd8vASsj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Depreciation">(95,367</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98C_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231_zJzfHK8l5oE4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment">(109,698</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231_zTifaBFMUZBl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Closing Balance">456,751</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Reconciliation of property and equipment — 2022</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount as of January 1, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Additions (Acquisitions)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Additions</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Disposals</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Translation</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Depreciation</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Impairment</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount as of December 31, 2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%">Land</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zHM0kt7pxZGh" style="width: 5%; text-align: right" title="Property, plant and equipment">1,486,718</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zxih2xd470Yl" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1883">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zbalJoJfA8Ph" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1885">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zmmo0C51KUG8" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1887">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zKRVq1qegwUl" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1889">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_ztBgWD6wM03a" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1891">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z7na0iiWttt7" style="width: 5%; text-align: right" title="Property, plant and equipment">(1,486,718</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z37nA6IOOAZb" style="width: 5%; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1895">—</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Buildings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zTOVUZNJhaXi" style="text-align: right" title="Property, plant and equipment">3,412,156</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z0uMKcImcfj7" style="text-align: right" title="Property, plant and equipment">147,296</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zCCRRotSVNr8" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1901">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zVQLktOuhIta" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1903">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z2iuSNSKbFe6" style="text-align: right" title="Property, plant and equipment">(7,164</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zZcJoVVH3Z18" style="text-align: right" title="Property, plant and equipment">(300,228</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z8mVaN6jtuP7" style="text-align: right" title="Property, plant and equipment">(3,252,060</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z0en4WwKtjAl" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1911">—</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Leasehold property</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zrfIxXi52d91" style="text-align: right" title="Property, plant and equipment">1,490,813</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zUgX9VeNAdyj" style="text-align: right" title="Property, plant and equipment">798,702</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zGrGf1kgnxj5" style="text-align: right" title="Property, plant and equipment">76,873</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zrV24YkkC5M" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1919">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zujcrNPMepI9" style="text-align: right" title="Property, plant and equipment">(460</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_znqbz7GHfJR" style="text-align: right" title="Property, plant and equipment">(229,121</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_z4KOwKDRJY63" style="text-align: right" title="Property, plant and equipment">(2,134,654</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zWkNN7eAHkf5" style="text-align: right" title="Property, plant and equipment">2,153</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Plant and machinery</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zyopWwZPlK83" style="text-align: right" title="Property, plant and equipment">49,642</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zshoI4qKMvEl" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1931">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zohp5YPsIEkc" style="text-align: right" title="Property, plant and equipment">11,195</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zs0q09nQitdi" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1935">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zfPpHGWUYAKj" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1937">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zZvc4HpzRT5e" style="text-align: right" title="Property, plant and equipment">(5,147</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zfmMwuoGNf16" style="text-align: right" title="Property, plant and equipment">(55,690</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zpLTu86K5dVa" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1943">—</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Furniture and fixtures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zW6kL8LIuKLl" style="text-align: right" title="Property, plant and equipment">207,488</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zwrzZylDXnJ8" style="text-align: right" title="Property, plant and equipment">16,083</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zYXAIhQVL7z4" style="text-align: right" title="Property, plant and equipment">92,849</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zTJtJL8QqR1" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1951">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z8TGTzafSkQ3" style="text-align: right" title="Property, plant and equipment">150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zHGyTitZoacb" style="text-align: right" title="Property, plant and equipment">(54,997</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zkUtCtT3qWd2" style="text-align: right" title="Property, plant and equipment">(108,736</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zGO9tJ9BKty8" style="text-align: right" title="Property, plant and equipment">152,837</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Motor vehicles</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zCXHEWDzM5x2" style="text-align: right" title="Property, plant and equipment">38,516</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zxcdojiIdn33" style="text-align: right" title="Property, plant and equipment">66,244</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zymmplnFsOga" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1965">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zQBr4IXcLu5e" style="text-align: right" title="Property, plant and equipment">(1,163</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zZLJV7W945Ke" style="text-align: right" title="Property, plant and equipment">(541</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zp9hUi2fbDkh" style="text-align: right" title="Property, plant and equipment">(38,406</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z0wRtahiR4S4" style="text-align: right" title="Property, plant and equipment">(12,808</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z1LPPBeYkENi" style="text-align: right" title="Property, plant and equipment">51,842</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zIWpTThWiAPj" style="text-align: right" title="Property, plant and equipment">6,759</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zpmry4Zck406" style="text-align: right" title="Property, plant and equipment">50,955</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z7d4B0FfZPCe" style="text-align: right" title="Property, plant and equipment">22,496</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zmBRsJ7rMaQ7" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1983">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zvonPOjgbhtj" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1985">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zdC34ii9vXZk" style="text-align: right" title="Property, plant and equipment">(10,197</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z0tXiSZFkHxj" style="text-align: right" title="Property, plant and equipment">(7,975</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zIsCIP5V93j1" style="text-align: right" title="Property, plant and equipment">62,038</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">IT equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_z6rtTqQQswEd" style="text-align: right" title="Property, plant and equipment">25,516</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zpOPTFKuRcbe" style="text-align: right" title="Property, plant and equipment">24,721</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zBAvCqQ6j3i3" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1997">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zvTchnJTrX2k" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl1999">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zKTuCAOdinzh" style="text-align: right" title="Property, plant and equipment">3,588</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zNBhDkxjLgRb" style="text-align: right" title="Property, plant and equipment">(25,520</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zKMk1iT7zhy1" style="text-align: right" title="Property, plant and equipment">(3,589</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--InformationTechnologyEquipmentMember_zAR8vUxqTDI3" style="text-align: right" title="Property, plant and equipment">24,716</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computer equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zpg3daILlH49" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2009">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_ztSTqQD4Kpi3" style="text-align: right" title="Property, plant and equipment">47,071</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z9Uw1T0Vcbyi" style="text-align: right" title="Property, plant and equipment">3,907</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zkIP4Yz46lZe" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2015">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z4YrML3mr9b2" style="text-align: right" title="Property, plant and equipment">(1,772</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zS6ADIgMtcM7" style="text-align: right" title="Property, plant and equipment">(10,325</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z0KXrfMX7FMf" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2021">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z4gPYBkj7VG6" style="text-align: right" title="Property, plant and equipment">38,881</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Programs and textbooks</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_z0WoIIgUjOn" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2025">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zn5Z7EDJC5Ug" style="text-align: right" title="Property, plant and equipment">16,594</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zWUpZrEtwPE4" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2029">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zNTjH1AXfm2" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2031">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_z0yRM1C102sb" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2033">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zcZ8TRcbv8qb" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2035">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zs0yNz1T3dkj" style="text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2037">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramsAndTextbooksMember_zTcWQjWwXAIl" style="text-align: right" title="Property, plant and equipment">16,594</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Spa equipment, curtains, crockery, <br/> glassware and linen</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_z1eBz5vZL05e" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">58,508</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zFVO8LPSEqB1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">253,219</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zJcZXPO8mzs7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">15,360</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zfgHJYTUqjec" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment"><span style="-sec-ix-hidden: xdx2ixbrl2047">—</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zpxjvyfK2hUl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">(36,033</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zrZuF00fijKe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">(31,710</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_z7WEs3S6Lem7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">(45,274</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember_zcCngq4aQVzh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property, plant and equipment">214,070</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iS_c20220101__20221231_zrkHJdaXmbCl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Opening Balance">6,776,116</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eifrs-full--AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231_zRGN2L6Bp776" style="border-bottom: Black 1.5pt solid; text-align: right" title="Additions (Acquisitions)">1,420,885</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231_ztajBhDl0zol" style="border-bottom: Black 1.5pt solid; text-align: right" title="Additions">222,680</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_c20220101__20221231_z606boBIiVT2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Disposals">(1,163</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20220101__20221231_zUKfj1ItDkBb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation">(42,232</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98E_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20220101__20221231_zHS3Xdg7TDy7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Depreciation">(705,651</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_982_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20220101__20221231_zEsPE2LPmYcd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment">(7,107,504</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_c20220101__20221231_zXwy3ArTm9n8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Closing Balance">563,131</td><td style="text-align: left"> </td></tr> </table> | |
| CY2022Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
563131 | usd |
| CY2023 | ifrs-full |
Additions Other Than Through Business Combinations Property Plant And Equipment
AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
|
131055 | usd |
| CY2023 | ifrs-full |
Disposals Property Plant And Equipment
DisposalsPropertyPlantAndEquipment
|
20518 | usd |
| CY2023 | ifrs-full |
Increase Decrease Through Net Exchange Differences Property Plant And Equipment
IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
|
-11852 | usd |
| CY2023 | ifrs-full |
Depreciation Property Plant And Equipment
DepreciationPropertyPlantAndEquipment
|
95367 | usd |
| CY2023 | ifrs-full |
Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment
ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
|
109698 | usd |
| CY2023Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
456751 | usd |
| CY2021Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
6776116 | usd |
| CY2022 | ifrs-full |
Acquisitions Through Business Combinations Property Plant And Equipment
AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
|
1420885 | usd |
| CY2022 | ifrs-full |
Additions Other Than Through Business Combinations Property Plant And Equipment
AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
|
222680 | usd |
| CY2022 | ifrs-full |
Disposals Property Plant And Equipment
DisposalsPropertyPlantAndEquipment
|
1163 | usd |
| CY2022 | ifrs-full |
Increase Decrease Through Net Exchange Differences Property Plant And Equipment
IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
|
-42232 | usd |
| CY2022 | ifrs-full |
Depreciation Property Plant And Equipment
DepreciationPropertyPlantAndEquipment
|
705651 | usd |
| CY2022 | ifrs-full |
Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment
ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
|
7107504 | usd |
| CY2022Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
563131 | usd |
| CY2023 | ifrs-full |
Disclosure Of Leases Explanatory
DisclosureOfLeasesExplanatory
|
<p id="xdx_801_eifrs-full--DisclosureOfLeasesExplanatory_zEwDWEWVn28j" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 11 — <span id="xdx_827_z5U71rPsGcbj">RIGHT OF USE ASSET AND LEASE LIABILITY</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Net carrying amounts of right-of-use assets</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p id="xdx_89F_eifrs-full--DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory_zsL2clZ56FZg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying amounts of right-of-use assets are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zTxt4rdOBJja" style="display: none">SCHEDULE OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_49F_20231231_zn8TpjEBofLb" style="display: none; text-align: center"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_497_20221231_ztqrAtELvZxi" style="display: none; text-align: center"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_408_eifrs-full--RightofuseAssets_iI_hifrs-full--ClassesOfAssetsAxis__ifrs-full--BuildingsMember_zvB7wN1Lbzc7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Right-of-use asset – Buildings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2077">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,541,123</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--RightofuseAssets_iI_hifrs-full--ClassesOfAssetsAxis__custom--BuildingsRelatedPartyMember_zU81DltDCUm" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right-of-use asset – Buildings (related party)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,149,101</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,149,101</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--RightofuseAssets_iI_hifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseholdImprovementsMember_zLjXPmSAEtte" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Right-of-use asset – Leasehold</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2083">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">992,410</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--RightofuseAssets_iI_hifrs-full--ClassesOfAssetsAxis__custom--OfficeSpaceMember_zKUwBee4X2tk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right-of-use asset – Office space</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2086">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,412</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--RightofuseAssetsForeignCurrencyTranslation_iI_zQa6WY2DeSId" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency translation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2089">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(119,182</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--AccumulatedDepreciationOfRightOfUseAssets_iI_zmARuUW1zsV3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accumulated depreciation of right-of-use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2092">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,723,114</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--AccumulatedDepreciationOfRightOfUseAssetsRelatedParty_iI_zCO57L1D0MQc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accumulated depreciation of right-of-use assets (related party)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(997,456</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(325,040</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_ecustom--LeaseModifications_iI_zLQR6u8YoMS5" style="vertical-align: bottom; background-color: White"> <td>Lease modifications</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,151,645</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2099">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--RightofuseAssets_iI_zsHeFDKZJzgh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Right of use asset</span></td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2101">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">12,573,710</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zbT5OimcVKd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2023, the Group recorded depreciation of right-of-use assets of $<span id="xdx_90C_eifrs-full--DepreciationRightofuseAssets_c20230101__20231231_zMIuU2VcG1ul" title="Depreciation right-of-use assets">1,004,913</span> (2022 — $<span id="xdx_905_eifrs-full--DepreciationRightofuseAssets_c20220101__20221231_zfbFPvFsk3g5" title="Depreciation right-of-use assets">814,220</span>) out of which $<span id="xdx_90E_eifrs-full--DepreciationRightofuseAssets_c20230101__20231231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EntrepreneurResortsLimitedMember_zx1urA6CwQrc" title="Depreciation right-of-use assets">332,497</span> (2022: $<span id="xdx_908_eifrs-full--DepreciationRightofuseAssets_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EntrepreneurResortsLimitedMember_zJ6tXyYa8xF2" title="Depreciation right-of-use assets">489,180</span>) is related to ERL entity which has been spun off.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amortization amount and interest expense of the lease for the year 2023 was $<span id="xdx_90D_eifrs-full--AmortisationExpense_c20230101__20231231_z5hg07bgoeka" title="Amortization amount">775,728</span> (2022: $<span id="xdx_906_eifrs-full--AmortisationExpense_c20220101__20221231_zKnEH2Owjynl" title="Amortization amount">466,094</span>) and $<span id="xdx_901_ecustom--AdjustmentsOnInterestExpenseLeaseLiability_c20230101__20231231_zaCXdRw50TSk" title="Interest expense on lease liabilities">787,341</span> (2022: $<span id="xdx_902_ecustom--AdjustmentsOnInterestExpenseLeaseLiability_c20220101__20221231_zg2SofgUox2b" title="Interest expense on lease liabilities">491,336</span>) respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During July 2022, the Group signed two lease agreements for University of Antelope Valley’s buildings with the former owners, a related party, both with <span id="xdx_90C_ecustom--RightOfUseAssetsLeaseTerm_pp0p0_dtY_c20220701__20220731__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--UniversityOfAntelopeValleyMember__ifrs-full--ClassesOfAssetsAxis__custom--BuildingsRelatedPartyMember_zhReKEK4xCs3" title="Lease term">12</span>-year terms. A right-of-use asset and a lease liability of $<span id="xdx_905_eifrs-full--RightofuseAssets_iI_pp0p0_c20220731__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--UniversityOfAntelopeValleyMember__ifrs-full--ClassesOfAssetsAxis__custom--BuildingsRelatedPartyMember_zj0198Q8B0J9">11,149,101</span> was booked to the Consolidated Balance Sheets for the leases. Management has conducted an assessment and concluded that it is appropriate to proceed with a full write-off of the asset and associated liability in question. This decision is based on the alignment of the liability with the full impairment of the relevant ROU asset. The closure order of the school, coupled with subsequent events, has prompted management to reassess the validity, enforceability and value of the agreement entered with the previous owners. The Company has recorded a gain of $<span id="xdx_909_ecustom--GainOnLeaseModification_c20230101__20231231_z9g1dyIgDf84">308,763</span> due to lease modification during the year 2023. UAV is currently going through the process of close out audit to be submitted to the governing bodies. Refer to Note 36 for additional details.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Lease liabilities</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p id="xdx_898_eifrs-full--DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory_zo044R4IzQK9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The maturity analysis of lease liabilities is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_z3PormNjr14k" style="display: none">SCHEDULE OF MATURITY ANALYSIS OF LEASE LIABILITIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 75%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; padding-left: 10pt; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_493_20231231_zQU2W6yu8KX5" style="display: none; text-align: center"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_497_20221231_zhDpFN92RlBe" style="display: none; text-align: center"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40C_eifrs-full--GrossLeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_z3S9rmYeFQJj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 64%; text-align: left">Within one year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2126">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,664,966</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--GrossLeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_zUjpuq6BusD1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Two to five years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2129">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,280,716</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--GrossLeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zGEBvBvReB5h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Thereafter</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> <span style="-sec-ix-hidden: xdx2ixbrl2132">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">17,871,937</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--GrossLeaseLiabilities_iI_zm5M1O8zynqd" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross lease liabilities</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2135">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,817,619</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--LessImputedInterest_iI_z6muf9Xtx716" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: Imputed interest</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2138">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(12,832,744</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--LeaseLiabilities_iTI_zLIed3Y8mJC" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liabilities</span></td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2141">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">12,984,875</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--CurrentLeaseLiabilities_iI_maLLz3mR_zMGaEYEYnCFg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Lease liabilities – Current</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2144">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,590,538</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--NoncurrentLeaseLiabilities_iI_maLLz3mR_zNNe8j7SHqp2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease liabilities - Non-Current</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2147">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,394,337</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--LeaseLiabilities_iTI_mtLLz3mR_zw1TLcZE0XTh" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liabilities</span></td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2150">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">12,984,875</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A6_zDgsqcdTi42k" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: 0.25in">The weighted average discount rate utilized to calculate the present value of the lease liabilities was <span id="xdx_901_eifrs-full--WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16_iI_pid_dp_uPure_c20231231_z3gUHkHKINuj" title="Weighted average discount rate utilized to calculate the present value of the lease liabilities">4.97</span>% (2022: <span id="xdx_901_eifrs-full--WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16_iI_pid_dp_uPure_c20221231_zAUiLpp4VeA3" title="Weighted average discount rate utilized to calculate the present value of the lease liabilities">7.71</span>%). The average remaining life of the leases is <span title="Weighted average remaining life of lease::XDX::-">nil (2022: <span id="xdx_903_ecustom--WeightedAverageRemainingLifeOfLease_dtY_c20220101__20221231_z9rzZXPEnrz7" title="Weighted average remaining life of lease">22</span> years)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Disclosure Of Quantitative Information About Rightofuse Assets Explanatory
DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
|
<p id="xdx_89F_eifrs-full--DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory_zsL2clZ56FZg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying amounts of right-of-use assets are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zTxt4rdOBJja" style="display: none">SCHEDULE OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_49F_20231231_zn8TpjEBofLb" style="display: none; text-align: center"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_497_20221231_ztqrAtELvZxi" style="display: none; text-align: center"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_408_eifrs-full--RightofuseAssets_iI_hifrs-full--ClassesOfAssetsAxis__ifrs-full--BuildingsMember_zvB7wN1Lbzc7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Right-of-use asset – Buildings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2077">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,541,123</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--RightofuseAssets_iI_hifrs-full--ClassesOfAssetsAxis__custom--BuildingsRelatedPartyMember_zU81DltDCUm" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right-of-use asset – Buildings (related party)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,149,101</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,149,101</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--RightofuseAssets_iI_hifrs-full--ClassesOfAssetsAxis__ifrs-full--LeaseholdImprovementsMember_zLjXPmSAEtte" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Right-of-use asset – Leasehold</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2083">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">992,410</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--RightofuseAssets_iI_hifrs-full--ClassesOfAssetsAxis__custom--OfficeSpaceMember_zKUwBee4X2tk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right-of-use asset – Office space</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2086">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,412</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--RightofuseAssetsForeignCurrencyTranslation_iI_zQa6WY2DeSId" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency translation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2089">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(119,182</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--AccumulatedDepreciationOfRightOfUseAssets_iI_zmARuUW1zsV3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accumulated depreciation of right-of-use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2092">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,723,114</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--AccumulatedDepreciationOfRightOfUseAssetsRelatedParty_iI_zCO57L1D0MQc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accumulated depreciation of right-of-use assets (related party)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(997,456</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(325,040</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_ecustom--LeaseModifications_iI_zLQR6u8YoMS5" style="vertical-align: bottom; background-color: White"> <td>Lease modifications</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,151,645</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2099">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--RightofuseAssets_iI_zsHeFDKZJzgh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Right of use asset</span></td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2101">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">12,573,710</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2022Q4 | GNS |
Rightofuse Assets Foreign Currency Translation
RightofuseAssetsForeignCurrencyTranslation
|
-119182 | usd |
| CY2022Q4 | GNS |
Accumulated Depreciation Of Right Of Use Assets
AccumulatedDepreciationOfRightOfUseAssets
|
-1723114 | usd |
| CY2022 | GNS |
Adjustments On Interest Expense Lease Liability
AdjustmentsOnInterestExpenseLeaseLiability
|
491336 | usd |
| CY2023 | GNS |
Gain On Lease Modification
GainOnLeaseModification
|
308763 | usd |
| CY2023 | ifrs-full |
Disclosure Of Maturity Analysis Of Operating Lease Payments Explanatory
DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory
|
<p id="xdx_898_eifrs-full--DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory_zo044R4IzQK9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The maturity analysis of lease liabilities is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_z3PormNjr14k" style="display: none">SCHEDULE OF MATURITY ANALYSIS OF LEASE LIABILITIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 75%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; padding-left: 10pt; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_493_20231231_zQU2W6yu8KX5" style="display: none; text-align: center"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_497_20221231_zhDpFN92RlBe" style="display: none; text-align: center"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40C_eifrs-full--GrossLeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_z3S9rmYeFQJj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 64%; text-align: left">Within one year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2126">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,664,966</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--GrossLeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_zUjpuq6BusD1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Two to five years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2129">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,280,716</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--GrossLeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zGEBvBvReB5h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Thereafter</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> <span style="-sec-ix-hidden: xdx2ixbrl2132">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">17,871,937</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--GrossLeaseLiabilities_iI_zm5M1O8zynqd" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross lease liabilities</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2135">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,817,619</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--LessImputedInterest_iI_z6muf9Xtx716" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: Imputed interest</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2138">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(12,832,744</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--LeaseLiabilities_iTI_zLIed3Y8mJC" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liabilities</span></td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2141">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">12,984,875</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--CurrentLeaseLiabilities_iI_maLLz3mR_zMGaEYEYnCFg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Lease liabilities – Current</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2144">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,590,538</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--NoncurrentLeaseLiabilities_iI_maLLz3mR_zNNe8j7SHqp2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease liabilities - Non-Current</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2147">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,394,337</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--LeaseLiabilities_iTI_mtLLz3mR_zw1TLcZE0XTh" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liabilities</span></td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2150">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">12,984,875</td><td style="text-align: left"> </td></tr> </table> | |
| CY2022Q4 | ifrs-full |
Gross Lease Liabilities
GrossLeaseLiabilities
|
25817619 | usd |
| CY2022Q4 | GNS |
Less Imputed Interest
LessImputedInterest
|
-12832744 | usd |
| CY2022Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
12984875 | usd |
| CY2022Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
1590538 | usd |
| CY2022Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
11394337 | usd |
| CY2022Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
12984875 | usd |
| CY2023Q4 | ifrs-full |
Weighted Average Lessees Incremental Borrowing Rate Applied To Lease Liabilities Recognised At Date Of Initial Application Of Ifrs16
WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16
|
0.0497 | pure |
| CY2022Q4 | ifrs-full |
Weighted Average Lessees Incremental Borrowing Rate Applied To Lease Liabilities Recognised At Date Of Initial Application Of Ifrs16
WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16
|
0.0771 | pure |
| CY2022 | GNS |
Weighted Average Remaining Life Of Lease
WeightedAverageRemainingLifeOfLease
|
P22Y | |
| CY2023 | ifrs-full |
Disclosure Of Investment Property Explanatory
DisclosureOfInvestmentPropertyExplanatory
|
<p id="xdx_80A_eifrs-full--DisclosureOfInvestmentPropertyExplanatory_zFxYJGD2R3X3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 12 — <span id="xdx_827_zUlfugtd4qP">INVESTMENTS</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><b>Other Investments</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"> </p> <p id="xdx_89E_eifrs-full--DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory_zGNVzw9ECEKe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2023, and 2022, other investments value consist of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span style="display: none"><span id="xdx_8B9_zNY30uW19ma1">SCHEDULE OF INVESTMENT AT FAIR VALUE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 75%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold"> </td> <td colspan="2" id="xdx_499_20231231_z2TeZlNTqp44" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; font-weight: bold"> </td><td style="display: none; font-weight: bold"> </td> <td colspan="2" id="xdx_497_20221231_z6iQo54d5Pag" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center">2022</td><td style="display: none; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As restated</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40D_eifrs-full--InvestmentProperty_iI_hifrs-full--TypesOfInvestmentPropertyAxis__custom--InvestmentsInYouGoWorldMember_ztarZB8MuhSh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 0pt; width: 64%; text-align: left">Investments in YouGo World</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">28,698</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">28,698</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--InvestmentProperty_iI_zPqPy1xmQG6g" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Investment at fair value, Total</span></td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">28,698</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">28,698</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zqnXbDrCDke4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 11, 2017, the Company entered into an agreement to purchase a <span id="xdx_904_ecustom--PercentageOfInterestPurchaseFromInvestmentCompany_pid_dp_uPure_c20170910__20170911_zMv0xde3437f" title="Percentage of interest purchase from investment company">2.5</span>% interest in YouGo World ltd., a start-up company focusing on mixed reality platforms, content, and services.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Investments in Joint Venture</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutInvestmentPropertyInJointVentureExplanatory_zMYjeJkDR5M1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2023, and 2022, investments in joint venture consists of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zB15fUeKWQ6f">SCHEDULE OF INVESTMENT IN JOINT VENTURE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 75%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20231231_zoJKfuBJPyZ3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20221231_zHIn8lMwDQak" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As restated</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40E_ecustom--InvestmentPropertyInJointVenture_iI_hifrs-full--TypesOfInvestmentPropertyAxis__custom--InvestmentsInHealth360PteLtdMember_zGOXMjIlZW0e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt; width: 64%; text-align: left">Investments in Health 360 Pte Ltd</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">379</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">373</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--InvestmentPropertyInJointVenture_iI_hifrs-full--TypesOfInvestmentPropertyAxis__custom--InvestmentsInHealth360PteLtdMember_zfmOSN7DMof3" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Investment in Joint Venture, Total</span></td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">379</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">373</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zrOs2yiGlNqj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has restated the Investments in Health 360 Pte Ltd of $<span id="xdx_90C_ecustom--InvestmentPropertyInJointVenture_iI_uUSD_c20231231__ifrs-full--TypesOfInvestmentPropertyAxis__custom--InvestmentsInHealth360PteLtdMember_zvvlFjkgHfa5" title="Investment in Joint Venture, Total">379</span> ($<span id="xdx_902_ecustom--InvestmentPropertyInJointVenture_iI_uUSD_c20221231__ifrs-full--TypesOfInvestmentPropertyAxis__custom--InvestmentsInHealth360PteLtdMember_zRAFYH9mz2zf" title="Investment in Joint Venture, Total">373</span></span>) as Investments in Joint Venture from the earlier classification of Investments at Fair Value. The Investment represents <span id="xdx_908_ecustom--PercentageOfInvestment_iI_dp_uPure_c20231231_z3jk0oN56NAf">50%</span> shareholding for the Group.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Disclosure Of Detailed Information About Investment Property Explanatory
DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory
|
<p id="xdx_89E_eifrs-full--DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory_zGNVzw9ECEKe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2023, and 2022, other investments value consist of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span style="display: none"><span id="xdx_8B9_zNY30uW19ma1">SCHEDULE OF INVESTMENT AT FAIR VALUE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 75%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold"> </td> <td colspan="2" id="xdx_499_20231231_z2TeZlNTqp44" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; font-weight: bold"> </td><td style="display: none; font-weight: bold"> </td> <td colspan="2" id="xdx_497_20221231_z6iQo54d5Pag" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center">2022</td><td style="display: none; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As restated</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40D_eifrs-full--InvestmentProperty_iI_hifrs-full--TypesOfInvestmentPropertyAxis__custom--InvestmentsInYouGoWorldMember_ztarZB8MuhSh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 0pt; width: 64%; text-align: left">Investments in YouGo World</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">28,698</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">28,698</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--InvestmentProperty_iI_zPqPy1xmQG6g" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Investment at fair value, Total</span></td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">28,698</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">28,698</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2023Q4 | ifrs-full |
Investment Property
InvestmentProperty
|
28698 | usd |
| CY2022Q4 | ifrs-full |
Investment Property
InvestmentProperty
|
28698 | usd |
| CY2017Q3 | GNS |
Percentage Of Interest Purchase From Investment Company
PercentageOfInterestPurchaseFromInvestmentCompany
|
0.025 | pure |
| CY2023 | GNS |
Disclosure Of Detailed Information About Investment Property In Joint Venture Explanatory
DisclosureOfDetailedInformationAboutInvestmentPropertyInJointVentureExplanatory
|
<p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutInvestmentPropertyInJointVentureExplanatory_zMYjeJkDR5M1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2023, and 2022, investments in joint venture consists of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zB15fUeKWQ6f">SCHEDULE OF INVESTMENT IN JOINT VENTURE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 75%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20231231_zoJKfuBJPyZ3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20221231_zHIn8lMwDQak" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As restated</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40E_ecustom--InvestmentPropertyInJointVenture_iI_hifrs-full--TypesOfInvestmentPropertyAxis__custom--InvestmentsInHealth360PteLtdMember_zGOXMjIlZW0e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt; width: 64%; text-align: left">Investments in Health 360 Pte Ltd</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">379</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">373</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--InvestmentPropertyInJointVenture_iI_hifrs-full--TypesOfInvestmentPropertyAxis__custom--InvestmentsInHealth360PteLtdMember_zfmOSN7DMof3" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Investment in Joint Venture, Total</span></td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">379</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">373</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2023Q4 | GNS |
Percentage Of Investment
PercentageOfInvestment
|
0.50 | pure |
| CY2023 | ifrs-full |
Disclosure Of Goodwill Explanatory
DisclosureOfGoodwillExplanatory
|
<p id="xdx_804_eifrs-full--DisclosureOfGoodwillExplanatory_zRJWb5bOxYxi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 13 — <span id="xdx_82D_zicbhYJfbK35">GOODWILL</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_89B_eifrs-full--DisclosureOfReconciliationOfChangesInGoodwillExplanatory_zHNixnOiD4P8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Changes in goodwill are as follows during the years ended December 31, 2023 and 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span id="xdx_8BB_zvU91wsYUkr" style="display: none">SCHEDULE OF CHANGES IN GOODWILL</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 75%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 80%">Balance as of December 31, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--Goodwill_iS_c20220101__20221231_zifgGbZfY9Eb" style="width: 16%; text-align: right" title="Balance as of December 31, 2021">1,320,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less - Foreign currency translation</td><td> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_988_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesGoodwill_c20220101__20221231_zJESACLZobo" style="padding-bottom: 1.5pt; text-align: right" title="Less - Foreign currency translation">(113,150</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Additions: Goodwill on new acquisition</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--GoodwillOnNewAcquisitions_c20220101__20221231_zQihev5QmAh" style="text-align: right" title="Additions - Goodwill on new acquisitions">50,399,733</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Less: Impairment loss</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AdjustmentOfImpairmentLoss_iN_di_c20220101__20221231_z5jXA8N4xpAa" style="text-align: right" title="Less: Impairment Loss">(20,053,893</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Goodwill on tax adjustment</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--TaxEffectOfImpairmentOfGoodwill_iN_di_c20220101__20221231_zrKx395gdrrb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Goodwill on tax adjustment">136,097</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Balance as of December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--Goodwill_iS_c20230101__20231231_zIBWL9nR6BI6" style="text-align: right" title="Balance as of December 31, 2020">31,688,887</td><td style="text-align: left"> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; padding-left: 10pt">Balance</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_987_eifrs-full--Goodwill_iS_c20230101__20231231_zx78VNQxNBve" style="display: none; text-align: right" title="Balance">31,688,887</td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Less: Goodwill reduction as per PPA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--GoodwillReduction_c20230101__20231231_zhbEKRms3Ssh" style="text-align: right" title="Less: Goodwill reduction as per PPA">(4,919,920</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Less: Impairment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--ImpairmentLossRecognisedInProfitOrLossGoodwill_iN_di_c20230101__20231231_zZbRGedhSYC" style="text-align: right" title="Less: Impairment">(15,371,643</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Add: Foreign currency translation</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesGoodwill_c20230101__20231231_z9WL2WhIdbwa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Additions - Foreign currency translation">27,824</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Balance as of December 31, 2023</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98E_eifrs-full--Goodwill_iE_c20230101__20231231_zNbyH4rvPQ5a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Balance as of December 31, 2020">11,425,148</td><td style="text-align: left"> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; padding-left: 10pt">Balance</td><td style="display: none"> </td> <td style="border-bottom: Black 1.5pt solid; display: none; text-align: left">$</td><td id="xdx_98D_eifrs-full--Goodwill_iE_c20230101__20231231_zNtA4vBeuMh4" style="border-bottom: Black 1.5pt solid; display: none; text-align: right" title="Balance">11,425,148</td><td style="display: none; text-align: left"> </td></tr> </table> <p id="xdx_8AC_z0AofIKLiQO2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill is allocated to the Company’s cash-generating units. The recoverable amounts of these cash- generating units have been determined based on value in use calculations. Other assumptions included in value in use calculations are closely linked to entity-specific key performance indicators.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Impairment</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.55pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the end of each year, the Company assesses whether there were events or changes in circumstances that would indicate that a cash-generating unit or group of cash-generating units were impaired. The Company considers external and internal factors, including overall financial performance and relevant entity-specific factors, as part of this assessment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill was initially recognised in business combinations between 2017 and 2022, and is monitored at CGU level. The Company noted indicators of impairment as at December 31, 2023 and 2022, including market capitalization and operating conditions, and, as a result, carried out an assessment of the impairment of its goodwill and other assets. In testing for impairment, goodwill and other assets acquired in a business combination were allocated to the cash-generating units to which they related. As a result of impairment testing performed in December 31, 2023 and 2022, the Company determined an impairment loss of $<span id="xdx_90E_eifrs-full--ImpairmentLoss_pn5n6_c20230101__20231231_z3mnjC9D4ut8" title="Impairment loss">15.4</span> million (2022 - $<span id="xdx_900_eifrs-full--ImpairmentLoss_pn5n6_c20220101__20221231_z6kXPZIav239" title="Impairment loss">28.2</span> million), representing the difference between the recoverable amount and the carrying value of the CGU.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The impairment loss during the years ended December 31, 2023 and 2022 has been allocated as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill - $<span id="xdx_90A_eifrs-full--ImpairmentLossRecognisedInProfitOrLossGoodwill_pn5n6_c20230101__20231231_zKPP09evt9pg" title="Goodwill impairment loss">15.4</span> million (2022 - $<span id="xdx_907_eifrs-full--ImpairmentLossRecognisedInProfitOrLossGoodwill_pn5n6_c20220101__20221231_zp22od0V7f7a" title="Goodwill impairment loss">20.1</span> million);</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets - $<span id="xdx_909_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_dxL_c20230101__20231231_zbWDfS3NkoS7" title="Intangible assets impairment loss::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2220">0</span></span> (2022- $<span id="xdx_903_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_pn5n6_c20220101__20221231_zSKT3iP85GCl" title="Intangible assets impairment loss">1.1</span> million); and</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment - $<span id="xdx_90D_ecustom--ImpairmentLossRecognisedPropertyPlantAndEquipment_dxL_c20230101__20231231_zxskg5wVZata" title="Property plant and equipment impairment loss::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2224">Nil</span></span> (2022- $<span id="xdx_909_ecustom--ImpairmentLossRecognisedPropertyPlantAndEquipment_pn5n6_c20220101__20221231_zyaHTdpAjCxc" title="Property plant and equipment impairment loss">7.2</span> million); </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The significant assumptions applied in the determination of the value in use amount as of December 31 2023 are as explained as follows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash flows: Estimated cash flows were projected based on estimated operating results from internal sources as well as industry and market trends. Estimated cash flows are primarily driven by sales volumes, selling prices and operating costs. The forecasts are extended to a total of five years (and a terminal year thereafter) and were approved by the management. In 2023, a tax rate of 20% was used in the cash flow projection model;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Terminal value growth rate: The terminal growth rate was based on historical and projected consumer price inflation, historical and projected economic indicators, and projected industry growth;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">After-tax discount rate: The after-tax discount rate is reflective of the Group’s Weighted Average Cost of Capital (“WACC”). The WACC was estimated based on the risk-free rate, equity risk premium, beta adjustment to the equity risk premium based on a direct comparison approach, an unsystematic risk premium, and cost of debt based on corporate bond yields.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The key assumptions used are as follows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Budgeted revenue growth rate - between <span id="xdx_90A_eifrs-full--DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections_iI_dp_c20241231__srt--RangeAxis__ifrs-full--BottomOfRangeMember_zgBhl9YvA1xj" title="Growth rate">6</span>% and <span id="xdx_90A_eifrs-full--DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections_iI_dp_c20241231__srt--RangeAxis__ifrs-full--TopOfRangeMember_zYxa7EWf5JWd" title="Growth rate">20</span>%, depending on the CGU, and varying across the forecast years</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Terminal value growth - 5x</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Discount rate - <span id="xdx_90D_eifrs-full--DescriptionOfDiscountRatesAppliedToCashFlowProjections_iI_dp_c20241231_zECgTLt4zFR7" title="Discount rate">10</span>%</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023Q4 | GNS |
Current Vat Payable
CurrentVatPayable
|
288432 | usd |
| CY2022Q4 | GNS |
Current Vat Payable
CurrentVatPayable
|
184977 | usd |
| CY2023Q4 | GNS |
Current Other Taxes Payable
CurrentOtherTaxesPayable
|
87982 | usd |
| CY2022Q4 | GNS |
Current Other Taxes Payable
CurrentOtherTaxesPayable
|
121959 | usd |
| CY2023Q4 | ifrs-full |
Current Accrued Expenses And Other Current Liabilities
CurrentAccruedExpensesAndOtherCurrentLiabilities
|
2419205 | usd |
| CY2022Q4 | ifrs-full |
Current Accrued Expenses And Other Current Liabilities
CurrentAccruedExpensesAndOtherCurrentLiabilities
|
4381083 | usd |
| CY2023Q4 | GNS |
Sundry Refunds Payables
SundryRefundsPayables
|
571543 | usd |
| CY2023 | GNS |
Disclosure Of Contract Liability Explanatory
DisclosureOfContractLiabilityExplanatory
|
<p id="xdx_807_ecustom--DisclosureOfContractLiabilityExplanatory_zfyx9lc5sEv4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 18 — <span id="xdx_828_z9u8WgZSjCy3">CONTRACT LIABILITIES</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_ecustom--ScheduleOfContractLiabilityTableTextBlock_z2dArIWYS7n" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2023 and 2022, contract liability consists of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_z3JEQiVytlNc" style="display: none">SUMMARY OF CONTRACT LIABILITY </span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20231231_zpw648jiQEId" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20221231_zGxqRc6OCSfg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As restated</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr id="xdx_40A_ecustom--EducationalRevenuePaidInAdvance_iI_maCCLzh0j_zRQfPENcjUX4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 64%; text-align: left">Educational revenue paid in advance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,580,097</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">5,594,979</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OtherPrepaidIncome_iI_maCCLzh0j_zLW7E0t9SyIf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Other prepaid income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2706">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,254</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentAdvances_iI_maCCLzh0j_zTDwEWTKXgM" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Advance bookings for lodges</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">170,040</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">213,217</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CurrentContractLiabilities_iTI_mtCCLzh0j_znVQgNZE7aB6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,750,137</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,820,450</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zaFoZAi8LcB2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_89F_ecustom--ScheduleOfReconciliationOfDeferredRevenueExplanatory_zCg9vYlaEhPj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A reconciliation of contract liability for the years ended December 31, 2023 and 2022 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> <span id="xdx_8BB_zAup11TNk3Xh" style="display: none">SCHEDULE OF RECONCILIATION OF DEFERRED REVENUE</span></b></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20230101__20231231_zHKfK9ubEs4j" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20220101__20221231_zk0G3ULnKw8l" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As restated</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr id="xdx_408_eifrs-full--ContractLiabilities_iS_zlWNEO7Vd7b6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 64%; text-align: left">Contract liabilities, beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">5,820,450</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,561,912</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ContractLiabilityAddition_zSD0WYV62yCj" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Addition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,243,992</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,608,479</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ContractLiabilitiesRevenueEarned_zrDcQI1RS283" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Revenue earned</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,314,305</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,349,941</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--ContractLiabilities_iE_zrQEBaCg6A3j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Contract liabilities, ending balance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,750,137</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,820,450</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zP2gWIY1L5jj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other prepaid income amounting to $571,543 is restatement in 2022. The amount has been reclassified from deferred revenue to accrued expenses and other current liabilities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Disclosure Of Reconciliation Of Changes In Goodwill Explanatory
DisclosureOfReconciliationOfChangesInGoodwillExplanatory
|
<p id="xdx_89B_eifrs-full--DisclosureOfReconciliationOfChangesInGoodwillExplanatory_zHNixnOiD4P8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Changes in goodwill are as follows during the years ended December 31, 2023 and 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span id="xdx_8BB_zvU91wsYUkr" style="display: none">SCHEDULE OF CHANGES IN GOODWILL</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 75%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 80%">Balance as of December 31, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--Goodwill_iS_c20220101__20221231_zifgGbZfY9Eb" style="width: 16%; text-align: right" title="Balance as of December 31, 2021">1,320,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less - Foreign currency translation</td><td> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_988_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesGoodwill_c20220101__20221231_zJESACLZobo" style="padding-bottom: 1.5pt; text-align: right" title="Less - Foreign currency translation">(113,150</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Additions: Goodwill on new acquisition</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--GoodwillOnNewAcquisitions_c20220101__20221231_zQihev5QmAh" style="text-align: right" title="Additions - Goodwill on new acquisitions">50,399,733</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Less: Impairment loss</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AdjustmentOfImpairmentLoss_iN_di_c20220101__20221231_z5jXA8N4xpAa" style="text-align: right" title="Less: Impairment Loss">(20,053,893</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Goodwill on tax adjustment</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--TaxEffectOfImpairmentOfGoodwill_iN_di_c20220101__20221231_zrKx395gdrrb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Goodwill on tax adjustment">136,097</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Balance as of December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--Goodwill_iS_c20230101__20231231_zIBWL9nR6BI6" style="text-align: right" title="Balance as of December 31, 2020">31,688,887</td><td style="text-align: left"> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; padding-left: 10pt">Balance</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_987_eifrs-full--Goodwill_iS_c20230101__20231231_zx78VNQxNBve" style="display: none; text-align: right" title="Balance">31,688,887</td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Less: Goodwill reduction as per PPA</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--GoodwillReduction_c20230101__20231231_zhbEKRms3Ssh" style="text-align: right" title="Less: Goodwill reduction as per PPA">(4,919,920</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Less: Impairment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--ImpairmentLossRecognisedInProfitOrLossGoodwill_iN_di_c20230101__20231231_zZbRGedhSYC" style="text-align: right" title="Less: Impairment">(15,371,643</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Add: Foreign currency translation</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesGoodwill_c20230101__20231231_z9WL2WhIdbwa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Additions - Foreign currency translation">27,824</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Balance as of December 31, 2023</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98E_eifrs-full--Goodwill_iE_c20230101__20231231_zNbyH4rvPQ5a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Balance as of December 31, 2020">11,425,148</td><td style="text-align: left"> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; padding-left: 10pt">Balance</td><td style="display: none"> </td> <td style="border-bottom: Black 1.5pt solid; display: none; text-align: left">$</td><td id="xdx_98D_eifrs-full--Goodwill_iE_c20230101__20231231_zNtA4vBeuMh4" style="border-bottom: Black 1.5pt solid; display: none; text-align: right" title="Balance">11,425,148</td><td style="display: none; text-align: left"> </td></tr> </table> | |
| CY2021Q4 | ifrs-full |
Goodwill
Goodwill
|
1320100 | usd |
| CY2022 | ifrs-full |
Increase Decrease Through Net Exchange Differences Goodwill
IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
|
-113150 | usd |
| CY2022 | GNS |
Goodwill On New Acquisitions
GoodwillOnNewAcquisitions
|
50399733 | usd |
| CY2022 | GNS |
Adjustment Of Impairment Loss
AdjustmentOfImpairmentLoss
|
20053893 | usd |
| CY2022 | ifrs-full |
Tax Effect Of Impairment Of Goodwill
TaxEffectOfImpairmentOfGoodwill
|
-136097 | usd |
| CY2022Q4 | ifrs-full |
Goodwill
Goodwill
|
31688887 | usd |
| CY2022Q4 | ifrs-full |
Goodwill
Goodwill
|
31688887 | usd |
| CY2023 | GNS |
Goodwill Reduction
GoodwillReduction
|
-4919920 | usd |
| CY2023 | ifrs-full |
Impairment Loss Recognised In Profit Or Loss Goodwill
ImpairmentLossRecognisedInProfitOrLossGoodwill
|
15371643 | usd |
| CY2023 | ifrs-full |
Increase Decrease Through Net Exchange Differences Goodwill
IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
|
27824 | usd |
| CY2023Q4 | ifrs-full |
Goodwill
Goodwill
|
11425148 | usd |
| CY2023Q4 | ifrs-full |
Goodwill
Goodwill
|
11425148 | usd |
| CY2023 | ifrs-full |
Impairment Loss
ImpairmentLoss
|
15400000 | usd |
| CY2022 | ifrs-full |
Impairment Loss
ImpairmentLoss
|
28200000 | usd |
| CY2023 | ifrs-full |
Impairment Loss Recognised In Profit Or Loss Goodwill
ImpairmentLossRecognisedInProfitOrLossGoodwill
|
15400000 | usd |
| CY2022 | ifrs-full |
Impairment Loss Recognised In Profit Or Loss Goodwill
ImpairmentLossRecognisedInProfitOrLossGoodwill
|
20100000 | usd |
| CY2022 | ifrs-full |
Impairment Loss Recognised In Profit Or Loss Intangible Assets Other Than Goodwill
ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
|
1100000 | usd |
| CY2022 | GNS |
Impairment Loss Recognised Property Plant And Equipment
ImpairmentLossRecognisedPropertyPlantAndEquipment
|
7200000 | usd |
| CY2024Q4 | ifrs-full |
Description Of Discount Rates Applied To Cash Flow Projections
DescriptionOfDiscountRatesAppliedToCashFlowProjections
|
0.10 | pure |
| CY2023 | ifrs-full |
Disclosure Of Intangible Assets Explanatory
DisclosureOfIntangibleAssetsExplanatory
|
<p id="xdx_801_eifrs-full--DisclosureOfIntangibleAssetsExplanatory_zZnVz4vTWBFd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 14 — <span id="xdx_826_zDnMkqT6u4h9">INTANGIBLE ASSETS</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_89C_ecustom--DisclosureOfReconciliationOfChangesInIntangibleAssetsExplanatory_ztql9kmnu7Ia" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group’s intangible assets consist of costs incurred in connection with the development of the Group’s digital education software platform, the acquisition of customer relationships and trademarks.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B2_zhsL3dPkhIU3"> SCHEDULE OF INTANGIBLE ASSETS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Cost</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Adjustment</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Accumulated depreciation</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Impairment</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_487_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_zHnkHiZb439a" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Carrying amount as of December 31 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Cost</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Accumulated Depreciation</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Impairment</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Carrying amount as of December 31 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 19%; text-align: left; padding-bottom: 1.5pt">GeniusU software platform</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--IntangibleAssetsCostIncurred_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zCDMt5Bua6A1" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Cost">3,993,719</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--IntangibleAssetsCostIncurredAdjustment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zjW7RQCTXlwi" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Adjustment"><span style="-sec-ix-hidden: xdx2ixbrl2240">—</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zDZXBumSSs9e" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Accumulated depreciation">(2,510,139</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--IntangibleAssetsCostIncurredImpairment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zV9Nzgq7evPj" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Impairment">(1,084,613</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--IntangibleAssetsCostIncurred_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_z7fZbruczNe8" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Carrying amount">398,967</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurred_iS_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zvqChAerEff1" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Cost">3,555,491</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zOnuUfgbJcFb" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Accumulated depreciation">(1,938,698</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--IntangibleAssetsCostIncurredImpairment_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_z2vLqTlpVVtk" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Impairment">(1,084,613</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--IntangibleAssetsCostIncurredNet_iE_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zr8hQx19ARr7" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Carrying amount">532,180</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Trade names, trademarks and domain names</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--IntangibleAssetsCostIncurred_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_zl6LUCWZb2j9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">6,932,945</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_ecustom--IntangibleAssetsCostIncurredAdjustment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_zPIpClaigFmc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustment">700,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_zLGrahAbmSsd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation"><span style="-sec-ix-hidden: xdx2ixbrl2260">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--IntangibleAssetsCostIncurredImpairment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_z0xRX2dqVt0i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment"><span style="-sec-ix-hidden: xdx2ixbrl2262">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--IntangibleAssetsCostIncurred_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_zG0FjeFXCHPl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount">7,632,945</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--IntangibleAssetsCostIncurred_iS_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_zTGSLFjZ3bK6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">6,932,945</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--IntangibleAssetsCostIncurredAdjustment_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_zwkKule8SG4b" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation"><span style="-sec-ix-hidden: xdx2ixbrl2268">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_zyygrggSdSma" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment"><span style="-sec-ix-hidden: xdx2ixbrl2270">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--IntangibleAssetsCostIncurredNet_iE_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_zvbai5y225D5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount">6,932,945</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Film Library</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--IntangibleAssetsCostIncurred_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_zhhpmnQxYgal" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost"><span style="-sec-ix-hidden: xdx2ixbrl2274">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsCostIncurredAdjustment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_zlpm8W8Q2Npe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustment">4,600,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_iN_di_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_z86mc1qiGCGe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(676,470</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--IntangibleAssetsCostIncurredImpairment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_z8DAys1uIZqf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment"><span style="-sec-ix-hidden: xdx2ixbrl2280">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsCostIncurred_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_zYQXPWT8TgJi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount">3,923,530</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurred_iS_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_z2CoRXJRuKUh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost"><span style="-sec-ix-hidden: xdx2ixbrl2284">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_zJIzrVwvIff8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation"><span style="-sec-ix-hidden: xdx2ixbrl2286">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--IntangibleAssetsCostIncurredImpairment_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_zheTQbeUhARi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment"><span style="-sec-ix-hidden: xdx2ixbrl2288">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--IntangibleAssetsCostIncurredNet_iE_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_zNdVrHlEG4Rf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount"><span style="-sec-ix-hidden: xdx2ixbrl2290">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Customer list</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsCostIncurred_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_zOZOQXWdiajl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost"><span style="-sec-ix-hidden: xdx2ixbrl2292">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsCostIncurredAdjustment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_zNf1NhMz5z53" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustment">4,200,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_iN_di_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_zucM1WE8D561" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(1,050,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--IntangibleAssetsCostIncurredImpairment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_zD4oUVfXNPak" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment"><span style="-sec-ix-hidden: xdx2ixbrl2298">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_ecustom--IntangibleAssetsCostIncurred_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_ztJUEqM43ee9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount">3,150,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--IntangibleAssetsCostIncurred_iS_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_zOtuwNQ43Qt5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost"><span style="-sec-ix-hidden: xdx2ixbrl2302">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_zsywo0xwq6l7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation"><span style="-sec-ix-hidden: xdx2ixbrl2304">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurredImpairment_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_ztfqi4sCVFEc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment"><span style="-sec-ix-hidden: xdx2ixbrl2306">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsCostIncurredNet_iE_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_zudBWvVb5gB9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount"><span style="-sec-ix-hidden: xdx2ixbrl2308">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Customer Relationship</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--IntangibleAssetsCostIncurred_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_z3No88CnTzH3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">8,964,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--IntangibleAssetsCostIncurredAdjustment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zYSz4HNGdjwf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustment">(8,624,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zTCAaUF18nJ5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(194,691</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--IntangibleAssetsCostIncurredImpairment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zkJSlfQRpO0a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment"><span style="-sec-ix-hidden: xdx2ixbrl2316">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsCostIncurred_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zqRElwMmjY43" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount">145,309</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--IntangibleAssetsCostIncurred_iS_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zcOvG9dtvb68" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">8,964,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zXkAnvdpQNAl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(321,832</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsCostIncurredImpairment_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zuVGkAZO77yk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment"><span style="-sec-ix-hidden: xdx2ixbrl2324">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsCostIncurredNet_iE_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zQBeWaXOVIb8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount">8,642,168</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurred_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zk69WVRSM0Oa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">19,890,664</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurredAdjustment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zuZ3YuE2Lkxl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustment">876,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z8FnwNiV6ake" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(4,431,300</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_ecustom--IntangibleAssetsCostIncurredImpairment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zBHPX3FoSPUf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment">(1,084,613</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_ecustom--IntangibleAssetsCostIncurred_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zSrSTVqryIAj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount">15,250,751</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_987_ecustom--IntangibleAssetsCostIncurred_iS_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zw3fHAMXUpG7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">19,452,436</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z11P9FCSSbq5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(2,260,530</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_ecustom--IntangibleAssetsCostIncurredImpairment_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zKIjc5I8QeV5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment">(1,084,613</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_ecustom--IntangibleAssetsCostIncurredNet_iE_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zADURxYKHmGa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount">16,107,293</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <p id="xdx_89A_eifrs-full--DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory_z7GlV1mawXF7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A reconciliation of intangible assets for the years ended December 31, 2023 and 2022 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B6_zHwa5f3Axl17" style="display: none">SCHEDULE OF RECONCILIATION OF INTANGIBLE ASSETS</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_487_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_z75Px97jDt8b" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Carrying amount</span> as of December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_482_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_zlD4u6B5fSnf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span><span>Software Development Additions</span></span></td><td style="font-weight: bold"></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"></span></td> <td id="xdx_484_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_zpeXlcTfDmm2" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center"><span style="display: none">Acquisition of Intangibles</span></td> <td id="xdx_48F_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_iN_di_zs7tQ2B95pHe" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center"><span style="display: none">Impairment</span></td> <td colspan="2" id="xdx_48E_eifrs-full--ChangesInIntangibleAssetsOtherThanGoodwill_zol7q3Q1QSn6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Adjustments</span></td><td style="font-weight: bold"> </td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"></span></td> <td colspan="2" id="xdx_48D_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_di_zB3ZgSw0arlg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Amortization Expense</span></td><td style="font-weight: bold"><span style="display: none; font-family: Times New Roman, Times, Serif"></span></td> <td id="xdx_48B_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_zNLdOLvU4UYc" style="display: none"><span style="display: none">Foreign Currency Translation</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"></span></td> <td colspan="2" id="xdx_48A_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zLkeUrnfRLz4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span id="xdx_91C_eifrs-full--IntangibleAssetsOtherThanGoodwill_zQfXnivOJXaf">Carrying amount</span> as of December 31, 2023</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_416_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zXRIHIJI8TB6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 42%; text-align: left">GeniusU software platform</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">2,470,878</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">438,228</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="display: none; width: 1%"> </td> <td style="display: none; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2352">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2353">—</span></td><td style="width: 1%; text-align: left"><span style="display: none; font-family: Times New Roman, Times, Serif">-</span></td> <td style="display: none; width: 1%"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">2,909,106</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_410_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksDomainNamesAndLicensesMember_zRTlF5hApzae" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Trade names, trademarks and domain names</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,932,945</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2357">—</span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right">700,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2361">—</span></td><td style="text-align: left"> </td> <td style="display: none"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,632,945</td><td style="text-align: left"> </td></tr> <tr id="xdx_416_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_zQj6554XvUth" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Film Library</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2364">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2365">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right">4,600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(676,470</td><td style="text-align: left">)</td> <td style="display: none"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,923,530</td><td style="text-align: left"> </td></tr> <tr id="xdx_41C_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_zu12zyJxlKHi" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Customer List</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2372">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2373">—</span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right">4,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,050,000</td><td style="text-align: left">)</td> <td style="display: none"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,150,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_419_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zdIW8QQ9Qmti" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Customer Relationship</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,642,168</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2381">—</span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,624,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,141</td><td style="text-align: left"> </td> <td style="display: none"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">145,309</td><td style="text-align: left"> </td></tr> <tr id="xdx_41D_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_zcMalMipFql9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accumulated amortization</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,938,698</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2389">—</span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2392">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(571,441</td><td style="text-align: left">)</td> <td style="display: none"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,510,139</td><td style="text-align: left">)</td></tr> <tr id="xdx_411_20230101__20231231_zccUhrolPJN8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Net carrying value</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">16,107,293</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">438,228</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">876,000</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(2,170,770</td><td style="font-weight: bold; text-align: left">)</td> <td style="display: none"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">15,250,751</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_487_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_zbQlNGxOXUEi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Balance</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48F_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_zFxuGzWvDkR8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Software Development Additions</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48C_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_zweNgpkqeB16" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Acquisition of Intangibles</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48E_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_di_ziBMpI7dDRmh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Amortization Expense</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td id="xdx_48B_eifrs-full--ChangesInIntangibleAssetsOtherThanGoodwill_zbdHR5Geg3Y8" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center"><span style="display: none">Adjustments</span></td> <td colspan="2" id="xdx_48F_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_iN_di_zZcQWCwf6VYc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Impairment</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_481_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_z17Qitc4IFwl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Foreign Currency Translation</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48B_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zHJSvWOabPB7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Balance</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount<br/> as of December 31, 2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Software Development Additions</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Acquisition of Intangibles</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amortization Expense</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="display: none"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Impairment</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Foreign Currency Translation</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount<br/> as of December 31, 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_414_20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zpCC40EBcZN3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 42%; text-align: left">GeniusU software platform</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right">2,811,496</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right">743,995</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2406">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2407">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="display: none; width: 9%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right">(1,084,613</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2410">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right">2,470,878</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_419_20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksDomainNamesAndLicensesMember_zKcSHG5iC8ye" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Trade names, trademarks and domain names</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,234</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2413">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,919,356</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2415">—</span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2417">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">355</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,932,945</td><td style="text-align: left"> </td></tr> <tr id="xdx_41F_20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zWHWbtfLXgH1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Customer Relationship</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2420">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2421">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,964,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(321,832</td><td style="text-align: left">)</td><td> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2425">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2426">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,642,168</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_410_20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_z11aOHPFMvEg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Accumulated amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,429,761</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2429">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2430">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(508,937</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="display: none"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2433">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2434">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,938,698</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_41F_20220101__20221231_zGYn2GZNktKh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Net carrying value</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">1,394,969</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">743,995</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">15,883,356</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(830,769</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="display: none"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(1,084,613</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">355</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">16,107,293</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zDY7ILD6SQh4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the years ended December 31, 2023 and 2022, the Company recorded amortization of intangible assets in the amount of $<span id="xdx_901_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20230101__20231231__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_zsAs4f5u6eBc" title="Amortization of intangible assets">2,170,770</span> and $<span id="xdx_90C_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_z3xcS7eqBhS7" title="Amortization of intangible assets">830,769</span> respectively. During the year ended December 31, 2023, the Company impaired nil (2022: $<span id="xdx_905_eifrs-full--ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill_pn5n6_c20220101__20221231__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_zKUeWHSwneK4" title="Impired of intangible assets">1.1</span> million) of developed software at GeniusU.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Annual estimated total amortization expense is $<span id="xdx_90F_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn4n6_c20230101__20231231__ifrs-full--MaturityAxis__custom--TwoThousandTwentyFourMember_z9jYqkL30z9l" title="Amorization expense">1.97</span> million, $<span id="xdx_902_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn4n6_c20230101__20231231__ifrs-full--MaturityAxis__custom--TwoThousandTwentyFiveMember_zBccyfcDStHb" title="Amorization expense">1.89</span> million, $<span id="xdx_90B_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn4n6_c20230101__20231231__ifrs-full--MaturityAxis__custom--TwoThousandTwentySixMember_zfDuWP2z2MDd" title="Amorization expense">1.76</span> million for 2024 through 2026 and $<span id="xdx_900_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn4n6_c20230101__20231231__ifrs-full--MaturityAxis__custom--TwoThousandTwentySixThereafterMember_zdqh72ZmZBb5" title="Amorization expense">4.37</span> million thereafter.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | GNS |
Disclosure Of Reconciliation Of Changes In Intangible Assets Explanatory
DisclosureOfReconciliationOfChangesInIntangibleAssetsExplanatory
|
<p id="xdx_89C_ecustom--DisclosureOfReconciliationOfChangesInIntangibleAssetsExplanatory_ztql9kmnu7Ia" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group’s intangible assets consist of costs incurred in connection with the development of the Group’s digital education software platform, the acquisition of customer relationships and trademarks.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B2_zhsL3dPkhIU3"> SCHEDULE OF INTANGIBLE ASSETS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Cost</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Adjustment</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Accumulated depreciation</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Impairment</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_487_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_zHnkHiZb439a" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Carrying amount as of December 31 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Cost</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Accumulated Depreciation</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Impairment</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Carrying amount as of December 31 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 19%; text-align: left; padding-bottom: 1.5pt">GeniusU software platform</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--IntangibleAssetsCostIncurred_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zCDMt5Bua6A1" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Cost">3,993,719</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--IntangibleAssetsCostIncurredAdjustment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zjW7RQCTXlwi" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Adjustment"><span style="-sec-ix-hidden: xdx2ixbrl2240">—</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zDZXBumSSs9e" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Accumulated depreciation">(2,510,139</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--IntangibleAssetsCostIncurredImpairment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zV9Nzgq7evPj" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Impairment">(1,084,613</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--IntangibleAssetsCostIncurred_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_z7fZbruczNe8" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Carrying amount">398,967</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurred_iS_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zvqChAerEff1" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Cost">3,555,491</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zOnuUfgbJcFb" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Accumulated depreciation">(1,938,698</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--IntangibleAssetsCostIncurredImpairment_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_z2vLqTlpVVtk" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Impairment">(1,084,613</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--IntangibleAssetsCostIncurredNet_iE_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zr8hQx19ARr7" style="border-bottom: Black 1.5pt solid; width: 5%; text-align: right" title="Carrying amount">532,180</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Trade names, trademarks and domain names</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--IntangibleAssetsCostIncurred_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_zl6LUCWZb2j9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">6,932,945</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_ecustom--IntangibleAssetsCostIncurredAdjustment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_zPIpClaigFmc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustment">700,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_zLGrahAbmSsd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation"><span style="-sec-ix-hidden: xdx2ixbrl2260">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--IntangibleAssetsCostIncurredImpairment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_z0xRX2dqVt0i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment"><span style="-sec-ix-hidden: xdx2ixbrl2262">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--IntangibleAssetsCostIncurred_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_zG0FjeFXCHPl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount">7,632,945</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--IntangibleAssetsCostIncurred_iS_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_zTGSLFjZ3bK6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">6,932,945</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--IntangibleAssetsCostIncurredAdjustment_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_zwkKule8SG4b" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation"><span style="-sec-ix-hidden: xdx2ixbrl2268">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_zyygrggSdSma" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment"><span style="-sec-ix-hidden: xdx2ixbrl2270">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--IntangibleAssetsCostIncurredNet_iE_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksAndDomainNamesMember_zvbai5y225D5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount">6,932,945</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Film Library</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--IntangibleAssetsCostIncurred_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_zhhpmnQxYgal" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost"><span style="-sec-ix-hidden: xdx2ixbrl2274">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsCostIncurredAdjustment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_zlpm8W8Q2Npe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustment">4,600,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_iN_di_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_z86mc1qiGCGe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(676,470</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--IntangibleAssetsCostIncurredImpairment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_z8DAys1uIZqf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment"><span style="-sec-ix-hidden: xdx2ixbrl2280">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsCostIncurred_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_zYQXPWT8TgJi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount">3,923,530</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurred_iS_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_z2CoRXJRuKUh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost"><span style="-sec-ix-hidden: xdx2ixbrl2284">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_zJIzrVwvIff8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation"><span style="-sec-ix-hidden: xdx2ixbrl2286">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--IntangibleAssetsCostIncurredImpairment_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_zheTQbeUhARi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment"><span style="-sec-ix-hidden: xdx2ixbrl2288">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--IntangibleAssetsCostIncurredNet_iE_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_zNdVrHlEG4Rf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount"><span style="-sec-ix-hidden: xdx2ixbrl2290">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Customer list</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsCostIncurred_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_zOZOQXWdiajl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost"><span style="-sec-ix-hidden: xdx2ixbrl2292">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsCostIncurredAdjustment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_zNf1NhMz5z53" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustment">4,200,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_iN_di_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_zucM1WE8D561" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(1,050,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--IntangibleAssetsCostIncurredImpairment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_zD4oUVfXNPak" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment"><span style="-sec-ix-hidden: xdx2ixbrl2298">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_ecustom--IntangibleAssetsCostIncurred_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_ztJUEqM43ee9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount">3,150,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--IntangibleAssetsCostIncurred_iS_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_zOtuwNQ43Qt5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost"><span style="-sec-ix-hidden: xdx2ixbrl2302">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_zsywo0xwq6l7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation"><span style="-sec-ix-hidden: xdx2ixbrl2304">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurredImpairment_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_ztfqi4sCVFEc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment"><span style="-sec-ix-hidden: xdx2ixbrl2306">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsCostIncurredNet_iE_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_zudBWvVb5gB9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount"><span style="-sec-ix-hidden: xdx2ixbrl2308">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Customer Relationship</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--IntangibleAssetsCostIncurred_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_z3No88CnTzH3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">8,964,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--IntangibleAssetsCostIncurredAdjustment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zYSz4HNGdjwf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustment">(8,624,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zTCAaUF18nJ5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(194,691</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--IntangibleAssetsCostIncurredImpairment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zkJSlfQRpO0a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment"><span style="-sec-ix-hidden: xdx2ixbrl2316">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsCostIncurred_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zqRElwMmjY43" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount">145,309</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--IntangibleAssetsCostIncurred_iS_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zcOvG9dtvb68" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">8,964,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zXkAnvdpQNAl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(321,832</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--IntangibleAssetsCostIncurredImpairment_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zuVGkAZO77yk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment"><span style="-sec-ix-hidden: xdx2ixbrl2324">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsCostIncurredNet_iE_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zQBeWaXOVIb8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount">8,642,168</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurred_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zk69WVRSM0Oa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">19,890,664</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_983_ecustom--IntangibleAssetsCostIncurredAdjustment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zuZ3YuE2Lkxl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustment">876,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z8FnwNiV6ake" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(4,431,300</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_ecustom--IntangibleAssetsCostIncurredImpairment_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zBHPX3FoSPUf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment">(1,084,613</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_ecustom--IntangibleAssetsCostIncurred_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zSrSTVqryIAj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount">15,250,751</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_987_ecustom--IntangibleAssetsCostIncurred_iS_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zw3fHAMXUpG7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost">19,452,436</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_ecustom--IntangibleAssetsCostIncurredAccumulatedDepreciation_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z11P9FCSSbq5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated depreciation">(2,260,530</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_ecustom--IntangibleAssetsCostIncurredImpairment_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zKIjc5I8QeV5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment">(1,084,613</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_ecustom--IntangibleAssetsCostIncurredNet_iE_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zADURxYKHmGa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Carrying amount">16,107,293</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <p id="xdx_89A_eifrs-full--DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory_z7GlV1mawXF7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A reconciliation of intangible assets for the years ended December 31, 2023 and 2022 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B6_zHwa5f3Axl17" style="display: none">SCHEDULE OF RECONCILIATION OF INTANGIBLE ASSETS</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_487_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_z75Px97jDt8b" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Carrying amount</span> as of December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_482_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_zlD4u6B5fSnf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span><span>Software Development Additions</span></span></td><td style="font-weight: bold"></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"></span></td> <td id="xdx_484_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_zpeXlcTfDmm2" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center"><span style="display: none">Acquisition of Intangibles</span></td> <td id="xdx_48F_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_iN_di_zs7tQ2B95pHe" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center"><span style="display: none">Impairment</span></td> <td colspan="2" id="xdx_48E_eifrs-full--ChangesInIntangibleAssetsOtherThanGoodwill_zol7q3Q1QSn6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Adjustments</span></td><td style="font-weight: bold"> </td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"></span></td> <td colspan="2" id="xdx_48D_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_di_zB3ZgSw0arlg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Amortization Expense</span></td><td style="font-weight: bold"><span style="display: none; font-family: Times New Roman, Times, Serif"></span></td> <td id="xdx_48B_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_zNLdOLvU4UYc" style="display: none"><span style="display: none">Foreign Currency Translation</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"></span></td> <td colspan="2" id="xdx_48A_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zLkeUrnfRLz4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span id="xdx_91C_eifrs-full--IntangibleAssetsOtherThanGoodwill_zQfXnivOJXaf">Carrying amount</span> as of December 31, 2023</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_416_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zXRIHIJI8TB6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 42%; text-align: left">GeniusU software platform</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">2,470,878</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">438,228</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="display: none; width: 1%"> </td> <td style="display: none; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2352">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2353">—</span></td><td style="width: 1%; text-align: left"><span style="display: none; font-family: Times New Roman, Times, Serif">-</span></td> <td style="display: none; width: 1%"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">2,909,106</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_410_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksDomainNamesAndLicensesMember_zRTlF5hApzae" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Trade names, trademarks and domain names</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,932,945</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2357">—</span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right">700,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2361">—</span></td><td style="text-align: left"> </td> <td style="display: none"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,632,945</td><td style="text-align: left"> </td></tr> <tr id="xdx_416_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_zQj6554XvUth" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Film Library</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2364">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2365">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right">4,600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(676,470</td><td style="text-align: left">)</td> <td style="display: none"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,923,530</td><td style="text-align: left"> </td></tr> <tr id="xdx_41C_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_zu12zyJxlKHi" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Customer List</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2372">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2373">—</span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right">4,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,050,000</td><td style="text-align: left">)</td> <td style="display: none"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,150,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_419_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zdIW8QQ9Qmti" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Customer Relationship</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,642,168</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2381">—</span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,624,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,141</td><td style="text-align: left"> </td> <td style="display: none"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">145,309</td><td style="text-align: left"> </td></tr> <tr id="xdx_41D_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_zcMalMipFql9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accumulated amortization</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,938,698</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2389">—</span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2392">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(571,441</td><td style="text-align: left">)</td> <td style="display: none"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,510,139</td><td style="text-align: left">)</td></tr> <tr id="xdx_411_20230101__20231231_zccUhrolPJN8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Net carrying value</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">16,107,293</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">438,228</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">876,000</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(2,170,770</td><td style="font-weight: bold; text-align: left">)</td> <td style="display: none"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">15,250,751</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_487_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_zbQlNGxOXUEi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Balance</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48F_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_zFxuGzWvDkR8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Software Development Additions</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48C_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_zweNgpkqeB16" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Acquisition of Intangibles</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48E_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_di_ziBMpI7dDRmh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Amortization Expense</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td id="xdx_48B_eifrs-full--ChangesInIntangibleAssetsOtherThanGoodwill_zbdHR5Geg3Y8" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center"><span style="display: none">Adjustments</span></td> <td colspan="2" id="xdx_48F_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_iN_di_zZcQWCwf6VYc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Impairment</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_481_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_z17Qitc4IFwl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Foreign Currency Translation</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48B_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zHJSvWOabPB7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Balance</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount<br/> as of December 31, 2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Software Development Additions</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Acquisition of Intangibles</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amortization Expense</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="display: none"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Impairment</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Foreign Currency Translation</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount<br/> as of December 31, 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_414_20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zpCC40EBcZN3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 42%; text-align: left">GeniusU software platform</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right">2,811,496</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right">743,995</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2406">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2407">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="display: none; width: 9%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right">(1,084,613</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2410">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right">2,470,878</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_419_20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksDomainNamesAndLicensesMember_zKcSHG5iC8ye" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Trade names, trademarks and domain names</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,234</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2413">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,919,356</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2415">—</span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2417">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">355</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,932,945</td><td style="text-align: left"> </td></tr> <tr id="xdx_41F_20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zWHWbtfLXgH1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Customer Relationship</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2420">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2421">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,964,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(321,832</td><td style="text-align: left">)</td><td> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2425">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2426">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,642,168</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_410_20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_z11aOHPFMvEg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Accumulated amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,429,761</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2429">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2430">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(508,937</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="display: none"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2433">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2434">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,938,698</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_41F_20220101__20221231_zGYn2GZNktKh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Net carrying value</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">1,394,969</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">743,995</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">15,883,356</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(830,769</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="display: none"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(1,084,613</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">355</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">16,107,293</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2023 | ifrs-full |
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill Explanatory
DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory
|
<p id="xdx_89A_eifrs-full--DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory_z7GlV1mawXF7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A reconciliation of intangible assets for the years ended December 31, 2023 and 2022 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B6_zHwa5f3Axl17" style="display: none">SCHEDULE OF RECONCILIATION OF INTANGIBLE ASSETS</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_487_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_z75Px97jDt8b" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Carrying amount</span> as of December 31, 2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_482_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_zlD4u6B5fSnf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span><span>Software Development Additions</span></span></td><td style="font-weight: bold"></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"></span></td> <td id="xdx_484_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_zpeXlcTfDmm2" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center"><span style="display: none">Acquisition of Intangibles</span></td> <td id="xdx_48F_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_iN_di_zs7tQ2B95pHe" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center"><span style="display: none">Impairment</span></td> <td colspan="2" id="xdx_48E_eifrs-full--ChangesInIntangibleAssetsOtherThanGoodwill_zol7q3Q1QSn6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Adjustments</span></td><td style="font-weight: bold"> </td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"></span></td> <td colspan="2" id="xdx_48D_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_di_zB3ZgSw0arlg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Amortization Expense</span></td><td style="font-weight: bold"><span style="display: none; font-family: Times New Roman, Times, Serif"></span></td> <td id="xdx_48B_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_zNLdOLvU4UYc" style="display: none"><span style="display: none">Foreign Currency Translation</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"></span></td> <td colspan="2" id="xdx_48A_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zLkeUrnfRLz4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span id="xdx_91C_eifrs-full--IntangibleAssetsOtherThanGoodwill_zQfXnivOJXaf">Carrying amount</span> as of December 31, 2023</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_416_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zXRIHIJI8TB6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 42%; text-align: left">GeniusU software platform</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">2,470,878</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">438,228</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="display: none; width: 1%"> </td> <td style="display: none; width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2352">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2353">—</span></td><td style="width: 1%; text-align: left"><span style="display: none; font-family: Times New Roman, Times, Serif">-</span></td> <td style="display: none; width: 1%"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">2,909,106</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_410_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksDomainNamesAndLicensesMember_zRTlF5hApzae" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Trade names, trademarks and domain names</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,932,945</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2357">—</span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right">700,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2361">—</span></td><td style="text-align: left"> </td> <td style="display: none"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,632,945</td><td style="text-align: left"> </td></tr> <tr id="xdx_416_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--FilmLibraryMember_zQj6554XvUth" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Film Library</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2364">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2365">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right">4,600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(676,470</td><td style="text-align: left">)</td> <td style="display: none"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,923,530</td><td style="text-align: left"> </td></tr> <tr id="xdx_41C_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerListMember_zu12zyJxlKHi" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Customer List</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2372">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2373">—</span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right">4,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,050,000</td><td style="text-align: left">)</td> <td style="display: none"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,150,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_419_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zdIW8QQ9Qmti" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Customer Relationship</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,642,168</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2381">—</span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,624,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,141</td><td style="text-align: left"> </td> <td style="display: none"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">145,309</td><td style="text-align: left"> </td></tr> <tr id="xdx_41D_20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_zcMalMipFql9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accumulated amortization</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,938,698</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2389">—</span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2392">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(571,441</td><td style="text-align: left">)</td> <td style="display: none"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,510,139</td><td style="text-align: left">)</td></tr> <tr id="xdx_411_20230101__20231231_zccUhrolPJN8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Net carrying value</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">16,107,293</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">438,228</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="display: none"> </td> <td style="display: none"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">876,000</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(2,170,770</td><td style="font-weight: bold; text-align: left">)</td> <td style="display: none"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">15,250,751</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_487_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_zbQlNGxOXUEi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Balance</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48F_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_zFxuGzWvDkR8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Software Development Additions</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48C_eifrs-full--AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill_zweNgpkqeB16" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Acquisition of Intangibles</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48E_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_di_ziBMpI7dDRmh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Amortization Expense</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td id="xdx_48B_eifrs-full--ChangesInIntangibleAssetsOtherThanGoodwill_zbdHR5Geg3Y8" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center"><span style="display: none">Adjustments</span></td> <td colspan="2" id="xdx_48F_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_iN_di_zZcQWCwf6VYc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Impairment</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_481_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_z17Qitc4IFwl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Foreign Currency Translation</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48B_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zHJSvWOabPB7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span>Balance</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount<br/> as of December 31, 2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Software Development Additions</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Acquisition of Intangibles</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amortization Expense</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="display: none"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Impairment</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Foreign Currency Translation</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount<br/> as of December 31, 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_414_20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--GeniusUSoftwarePlatformPlatformMember_zpCC40EBcZN3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 42%; text-align: left">GeniusU software platform</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right">2,811,496</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right">743,995</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2406">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2407">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="display: none; width: 9%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right">(1,084,613</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2410">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 4%; text-align: right">2,470,878</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_419_20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--TradeNamesTrademarksDomainNamesAndLicensesMember_zKcSHG5iC8ye" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Trade names, trademarks and domain names</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,234</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2413">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,919,356</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2415">—</span></td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2417">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">355</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,932,945</td><td style="text-align: left"> </td></tr> <tr id="xdx_41F_20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfIntangibleAssetsAndGoodwillAxis__custom--CustomerRelationshipMember_zWHWbtfLXgH1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Customer Relationship</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2420">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2421">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,964,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(321,832</td><td style="text-align: left">)</td><td> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2425">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2426">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,642,168</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="display: none"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_410_20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_z11aOHPFMvEg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Accumulated amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,429,761</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2429">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2430">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(508,937</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="display: none"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2433">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2434">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,938,698</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_41F_20220101__20221231_zGYn2GZNktKh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Net carrying value</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">1,394,969</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">743,995</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">15,883,356</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(830,769</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="display: none"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(1,084,613</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">355</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">16,107,293</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2022Q4 | ifrs-full |
Intangible Assets Other Than Goodwill
IntangibleAssetsOtherThanGoodwill
|
16107293 | usd |
| CY2023 | ifrs-full |
Additions Other Than Through Business Combinations Intangible Assets Other Than Goodwill
AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
|
438228 | usd |
| CY2023 | ifrs-full |
Changes In Intangible Assets Other Than Goodwill
ChangesInIntangibleAssetsOtherThanGoodwill
|
876000 | usd |
| CY2023 | ifrs-full |
Amortisation Intangible Assets Other Than Goodwill
AmortisationIntangibleAssetsOtherThanGoodwill
|
2170770 | usd |
| CY2023Q4 | ifrs-full |
Intangible Assets Other Than Goodwill
IntangibleAssetsOtherThanGoodwill
|
15250751 | usd |
| CY2021Q4 | ifrs-full |
Intangible Assets Other Than Goodwill
IntangibleAssetsOtherThanGoodwill
|
1394969 | usd |
| CY2022 | ifrs-full |
Additions Other Than Through Business Combinations Intangible Assets Other Than Goodwill
AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
|
743995 | usd |
| CY2022 | ifrs-full |
Acquisitions Through Business Combinations Intangible Assets And Goodwill
AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
|
15883356 | usd |
| CY2022 | ifrs-full |
Amortisation Intangible Assets Other Than Goodwill
AmortisationIntangibleAssetsOtherThanGoodwill
|
830769 | usd |
| CY2022 | ifrs-full |
Impairment Loss Recognised In Profit Or Loss Intangible Assets Other Than Goodwill
ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
|
1084613 | usd |
| CY2022 | ifrs-full |
Increase Decrease Through Net Exchange Differences Intangible Assets Other Than Goodwill
IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
|
355 | usd |
| CY2022Q4 | ifrs-full |
Intangible Assets Other Than Goodwill
IntangibleAssetsOtherThanGoodwill
|
16107293 | usd |
| CY2023 | ifrs-full |
Disclosure Of Deferred Taxes Explanatory
DisclosureOfDeferredTaxesExplanatory
|
<p id="xdx_80A_eifrs-full--DisclosureOfDeferredTaxesExplanatory_zYzjRWNwNe5e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 15 — <span id="xdx_82B_zNbtFy1jYV8f">DEFERRED TAX ASSETS AND LIABILITIES</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_ecustom--DisclosureOfDetailedInformationAboutDeferredTaxAssetsAndLiabilitiesExplanatory_zgckqmmILMa5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax assets and (liabilities) as of December 31, 2023 and 2022 and the related activity for the years ended December 31, 2023 and 2022 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span><span id="xdx_8BD_zPeeMYX2w3o4" style="display: none">SUMMARY OF DEFERRED TAX ASSETS AND LIABILITIES</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount as of<br/> December 31,<br/> 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Recognized in<br/> equity</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Recognized in<br/> Provision for<br/> Income Taxes</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount as of<br/> December 31,<br/> 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-current assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 44%; text-align: left">Intangible Assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--IntangibleAssetsMember_zc8lMVN31nP9" style="width: 10%; text-align: right" title="Deferred tax liability (asset)">(3,901,425</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--IntangibleAssetsMember_zPfDQIfyKtX6" style="width: 10%; text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2465">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--IntangibleAssetsMember_z98BmxqZmJil" style="width: 10%; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">597,954</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--IntangibleAssetsMember_zOzMWuQIC74f" style="width: 10%; text-align: right" title="Deferred tax liability (asset)">(3,303,471</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Property and equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--PropertyPlantAndEquipmentNonCurrentAssetsMember_zBlIN0saiVR6" style="text-align: right" title="Deferred tax liability (asset)">(87,695</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--PropertyPlantAndEquipmentNonCurrentAssetsMember_ztJE5ZG2Oszh" style="text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)">795,115</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--PropertyPlantAndEquipmentNonCurrentAssetsMember_zfQmsrJCxKl3" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">(111,509</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--PropertyPlantAndEquipmentNonCurrentAssetsMember_zJWksIl5M96i" style="text-align: right" title="Deferred tax liability (asset)">595,911</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--OtherNonCurrentAssetMember_zHjIWDIUo23k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">(2,240</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--OtherNonCurrentAssetMember_zBy3R3W1km55" style="border-bottom: Black 1.5pt solid; text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2481">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--OtherNonCurrentAssetMember_zTNLKKmiL0rj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">9,173</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--OtherNonCurrentAssetMember_zWMWGRKIp3ef" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">6,933</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--NonCurrentAssetMember_zgwq8TuaKa3j" style="text-align: right" title="Deferred tax liability (asset)">(3,991,360</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--NonCurrentAssetMember_zdUyklf9aPt8" style="text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)">795,115</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--NonCurrentAssetMember_z9Mh6OTJ80l1" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">495,618</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--NonCurrentAssetMember_zVqSTTEmvy0i" style="text-align: right" title="Deferred tax liability (asset)">(2,700,627</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--PrepaidExpensesCurrentAssetsMember_zU6mF3mwZ1Re" style="text-align: right" title="Deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2495">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--PrepaidExpensesCurrentAssetsMember_ztgJWppXJdHa" style="text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2497">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--PrepaidExpensesCurrentAssetsMember_zTBLHcK3uZMb" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">333,551</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--PrepaidExpensesCurrentAssetsMember_zcTYtu3CRRAg" style="text-align: right" title="Deferred tax liability (asset)">333,551</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Other (Section 24C allowance)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--OtherCurrentAssetMember_zmaIfdkld8tk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">134,390</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--OtherCurrentAssetMember_z8iHAn61Zs7d" style="border-bottom: Black 1.5pt solid; text-align: right" title=" Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2505">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--OtherCurrentAssetMember_z05tWiTKbAG9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">851,977</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--OtherCurrentAssetMember_z2MnSBoTYyL4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">986,367</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--CurrentAssetMember_zzPlVetD7gKf" style="text-align: right" title="Deferred tax liability (asset)">134,390</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--CurrentAssetMember_zWCHJV2WbnP2" style="text-align: right" title=" Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2513">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--CurrentAssetMember_zCAmxKK9g7qh" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">1,185,528</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--CurrentAssetMember_zCKIWJfe95Df" style="text-align: right" title="Deferred tax liability (asset)">1,319,918</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Income in Advance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--IncomeInAdvanceCurrentLiabilitiesMember_zFZ6Nh7iUTz9" style="text-align: right" title="Deferred tax liability (asset)">365,377</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--IncomeInAdvanceCurrentLiabilitiesMember_zo45zVIt8j0f" style="text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)">(33,663</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--IncomeInAdvanceCurrentLiabilitiesMember_zqRRvjSxYh2j" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">76,492</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--IncomeInAdvanceCurrentLiabilitiesMember_zyVKLvQfB6xg" style="text-align: right" title="Deferred tax liability (asset)">408,206</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Tax Losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--TaxLossesCurrentLiabilitiesMember_zARt3uqsCb2b" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">100,464</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--TaxLossesCurrentLiabilitiesMember_znB1MaLZm3Dd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)">(761,452</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--TaxLossesCurrentLiabilitiesMember_zPc4pMmddvM5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">(646,832</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--TaxLossesCurrentLiabilitiesMember_zLcZqshjQE91" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">(1,307,820</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Net deferred tax assets and (liabilities)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--NetDeferredTaxAndLiabilitiesMember_z8lEFBI027ok" style="border-bottom: Black 1.5pt solid; text-align: right" title="Beginning Balance">(3,391,129</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--NetDeferredTaxAndLiabilitiesMember_z3hpVqHX0gyb" style="border-bottom: Black 1.5pt solid; text-align: right" title=" Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2537">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_988_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--NetDeferredTaxAndLiabilitiesMember_z5QmBaDz5wgl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">1,110,806</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--NetDeferredTaxAndLiabilitiesMember_z3IsWRhiAjA6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">(2,280,323</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount as of<br/> December 31,<br/> 2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Recognized in<br/> Business<br/> Combination</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Recognized in<br/> Provision for<br/> Income Taxes</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount as of<br/> December 31,<br/> 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-current assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 44%; text-align: left">Intangible Assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--IntangibleAssetsMember_zwi9XpyqsLA" style="width: 10%; text-align: right" title="Deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2543">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--IntangibleAssetsMember_z8KGxrQU4FWf" style="width: 10%; text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)">(4,425,990</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--IntangibleAssetsMember_z08CI5xFaPM4" style="width: 10%; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">524,565</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--IntangibleAssetsMember_zBvhNi9hHvtl" style="width: 10%; text-align: right" title="Deferred tax liability (asset)">(3,901,425</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Property and equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--PropertyPlantAndEquipmentNonCurrentAssetsMember_zaqYh3BtNEJg" style="text-align: right" title="Deferred tax liability (asset)">(883,075</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--PropertyPlantAndEquipmentNonCurrentAssetsMember_zC1TillLBcDd" style="text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)">(341,825</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--PropertyPlantAndEquipmentNonCurrentAssetsMember_zpv7SmFkyEPb" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">1,137,205</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--PropertyPlantAndEquipmentNonCurrentAssetsMember_zS7iqKni3vij" style="text-align: right" title="Deferred tax liability (asset)">(87,695</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--OtherNonCurrentAssetMember_zJ5Ye8wQkVGg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2559">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--OtherNonCurrentAssetMember_zfrGJXpwpoYe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2561">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--OtherNonCurrentAssetMember_zL34kCjKZsF6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">(2,240</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--OtherNonCurrentAssetMember_zYhELxGvrAO4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">(2,240</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--NonCurrentAssetMember_zpPaseV8Mpyf" style="text-align: right" title="Deferred tax liability (asset)">(883,075</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--NonCurrentAssetMember_zk1D57EBb9r" style="text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)">(4,767,815</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--NonCurrentAssetMember_zjRVMZXcOkW1" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">1,659,530</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--NonCurrentAssetMember_zvSMt56pi3ja" style="text-align: right" title="Deferred tax liability (asset)">(3,991,360</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--PrepaidExpensesCurrentAssetsMember_zQbMXyGbg22" style="text-align: right" title="Deferred tax liability (asset)">(17,195</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--PrepaidExpensesCurrentAssetsMember_z7aSY7didd9g" style="text-align: right" title=" Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2577">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--PrepaidExpensesCurrentAssetsMember_zZ80Uz0UjzPk" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">17,195</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--PrepaidExpensesCurrentAssetsMember_zKemFMJMbi1g" style="text-align: right" title="Deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2581">—</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Other (Section 24C allowance)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--OtherCurrentAssetMember_zdbIJxN08sA1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">50,019</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--OtherCurrentAssetMember_zKa8MfQ89Vhk" style="border-bottom: Black 1.5pt solid; text-align: right" title=" Increase (decrease) through business combinations, deferred tax liability (asset)">799,647</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--OtherCurrentAssetMember_zDBXRn3aBZj9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">(715,276</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--OtherCurrentAssetMember_zCETIev1rXRh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">134,390</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--CurrentAssetMember_zBZSUxb4ysYj" style="text-align: right" title="Deferred tax liability (asset)">32,824</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--CurrentAssetMember_zgk9HGgfYQC3" style="text-align: right" title=" Increase (decrease) through business combinations, deferred tax liability (asset)">799,647</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--CurrentAssetMember_zTVMkrI1UmY8" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">(698,081</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--CurrentAssetMember_zHC4F2pIjvA9" style="text-align: right" title="Deferred tax liability (asset)">134,390</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Income in Advance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--IncomeInAdvanceCurrentLiabilitiesMember_zbkRrv4TJg4e" style="text-align: right" title="Deferred tax liability (asset)">127,129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--IncomeInAdvanceCurrentLiabilitiesMember_zfQyuSD2sQJ7" style="text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2601">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--IncomeInAdvanceCurrentLiabilitiesMember_zvtubmnHcV4e" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">238,248</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--IncomeInAdvanceCurrentLiabilitiesMember_zbfEYiQOI2W7" style="text-align: right" title="Deferred tax liability (asset)">365,377</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Tax Losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--TaxLossesCurrentLiabilitiesMember_zOIeGyB8DUNa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2607">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--TaxLossesCurrentLiabilitiesMember_zQMnRRXVQg1g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)">15,995</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--TaxLossesCurrentLiabilitiesMember_zTdQYlUQHju4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">84,469</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--TaxLossesCurrentLiabilitiesMember_zFxHwEsH06P2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">100,464</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Net deferred tax assets and (liabilities)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--NetDeferredTaxAndLiabilitiesMember_zgrQEhTujIR1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Beginning Balance">(723,122</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--NetDeferredTaxAndLiabilitiesMember_zvYJaCY2ylq8" style="border-bottom: Black 1.5pt solid; text-align: right" title=" Increase (decrease) through business combinations, deferred tax liability (asset)">(3,952,173</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98C_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--NetDeferredTaxAndLiabilitiesMember_zU84mkedIPPj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">1,284,166</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98E_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--NetDeferredTaxAndLiabilitiesMember_zXPyoQPqXnZh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">(3,391,129</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8A2_zzIzNHfSfdRb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89E_eifrs-full--DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory_zb3CDHMDSEsd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unused tax losses for which no deferred tax assets have been recognized as of December 31, 2023 and 2022 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span id="xdx_8B5_zkIOCPNO5LCc" style="display: none">SUMMARY OF UNUSED TAX LOSSES FOR WHICH NO DEFERRED TAX ASSETS HAVE BEEN RECOGNIZED</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20231231_zv8iaH7pGdC7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20221231_zlWQcMotSKxg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_406_eifrs-full--DeferredTaxAssets_iNI_di_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--UnusedTaxLossesMember_zsayP0hBgHV7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; padding-bottom: 1.5pt">Unused tax losses for which no deferred tax assets has been recognized</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">(43,402,517</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">(29,195,914</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--DeferredTaxAssets_iNI_di_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--UnusedTaxCreditsMember_zktGyI6krWp4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Potential tax benefit of such unused tax losses at applicable statutory tax rates</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(7,722,631</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,338,526</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--DeferredTaxAssets_iNI_di_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--UnusedTaxCreditsMember_znv08M2kG87g" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Unused tax losses </span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(7,722,631</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,338,526</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8AE_zd8odEetuQDg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management has evaluated and concluded that there were <span id="xdx_901_ecustom--UncertainTaxPositions_iI_do_c20231231_zhltkPkbx3ai" title="Uncertain tax positions"><span id="xdx_907_ecustom--UncertainTaxPositions_iI_do_c20221231_zSefbRdLuXgg" title="Uncertain tax positions">no</span></span> material uncertain tax positions requiring recognition in the Group’s consolidated financial statements as of December 31, 2023 and 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No tax audits were commenced or were in process during the years ended December 31, 2023 and 2022 and <span id="xdx_905_ecustom--TaxRelatedInterestOrPenalties_iI_do_c20231231_zmB1bmEWQzA9" title="Tax related interest or penalties"><span id="xdx_906_ecustom--TaxRelatedInterestOrPenalties_iI_do_c20221231_zBWu5miGZll" title="Tax related interest or penalties">no</span></span> tax related interest or penalties were incurred during those years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_ecustom--DisclosureOfJurisdictionsAndTaxYearsExplanatory_z1c5dJPZiCD" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following jurisdictions and tax years are open to audit:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zhzOI6Alx447" style="display: none">SUMMARY OF JURISDICTIONS AND TAX YEARS</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 60%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Jurisdiction</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Open Tax Years</b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indonesia</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--IndonesiaCountryMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zc1hm61qoNHc" title="Open tax years">2019</span> - <span id="xdx_904_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--IndonesiaCountryMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zAfoIghVkwmh" title="Open tax years">2023</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">New Zealand</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--NewZealandCountryMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zrAjijEScj1l" title="Open tax years">2020</span> - <span id="xdx_908_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--NewZealandCountryMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zq34HYYvUSH1" title="Open tax years">2023</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Singapore</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--SingaporeCountryMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zGl8fimDAOXa" title="Open tax years">2020</span> - <span id="xdx_903_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--SingaporeCountryMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zwFKE6FPnpPl" title="Open tax years">2023</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">South Africa</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--SouthAfricaCountryMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zJcByVhK2mT3" title="Open tax years">2020</span> - <span id="xdx_901_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--SouthAfricaCountryMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zSm9XCyY21Zg" title="Open tax years">2023</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">United Kingdom</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--UKCountryMember_zFiccz2fCoZ1" title="Open tax years">2022</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">United States</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--USACountryMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zXXfwrak8YMg" title="Open tax years">2021</span> - <span id="xdx_901_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--USACountryMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zT6t5QttpfGh" title="Open tax years">2023</span></span></td></tr> </table> <p id="xdx_8A5_zUKPMvel4neg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | GNS |
Disclosure Of Detailed Information About Deferred Tax Assets And Liabilities Explanatory
DisclosureOfDetailedInformationAboutDeferredTaxAssetsAndLiabilitiesExplanatory
|
<p id="xdx_894_ecustom--DisclosureOfDetailedInformationAboutDeferredTaxAssetsAndLiabilitiesExplanatory_zgckqmmILMa5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax assets and (liabilities) as of December 31, 2023 and 2022 and the related activity for the years ended December 31, 2023 and 2022 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span><span id="xdx_8BD_zPeeMYX2w3o4" style="display: none">SUMMARY OF DEFERRED TAX ASSETS AND LIABILITIES</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount as of<br/> December 31,<br/> 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Recognized in<br/> equity</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Recognized in<br/> Provision for<br/> Income Taxes</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount as of<br/> December 31,<br/> 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-current assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 44%; text-align: left">Intangible Assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--IntangibleAssetsMember_zc8lMVN31nP9" style="width: 10%; text-align: right" title="Deferred tax liability (asset)">(3,901,425</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--IntangibleAssetsMember_zPfDQIfyKtX6" style="width: 10%; text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2465">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--IntangibleAssetsMember_z98BmxqZmJil" style="width: 10%; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">597,954</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--IntangibleAssetsMember_zOzMWuQIC74f" style="width: 10%; text-align: right" title="Deferred tax liability (asset)">(3,303,471</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Property and equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--PropertyPlantAndEquipmentNonCurrentAssetsMember_zBlIN0saiVR6" style="text-align: right" title="Deferred tax liability (asset)">(87,695</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--PropertyPlantAndEquipmentNonCurrentAssetsMember_ztJE5ZG2Oszh" style="text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)">795,115</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--PropertyPlantAndEquipmentNonCurrentAssetsMember_zfQmsrJCxKl3" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">(111,509</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--PropertyPlantAndEquipmentNonCurrentAssetsMember_zJWksIl5M96i" style="text-align: right" title="Deferred tax liability (asset)">595,911</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--OtherNonCurrentAssetMember_zHjIWDIUo23k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">(2,240</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--OtherNonCurrentAssetMember_zBy3R3W1km55" style="border-bottom: Black 1.5pt solid; text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2481">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--OtherNonCurrentAssetMember_zTNLKKmiL0rj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">9,173</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--OtherNonCurrentAssetMember_zWMWGRKIp3ef" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">6,933</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--NonCurrentAssetMember_zgwq8TuaKa3j" style="text-align: right" title="Deferred tax liability (asset)">(3,991,360</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--NonCurrentAssetMember_zdUyklf9aPt8" style="text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)">795,115</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--NonCurrentAssetMember_z9Mh6OTJ80l1" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">495,618</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--NonCurrentAssetMember_zVqSTTEmvy0i" style="text-align: right" title="Deferred tax liability (asset)">(2,700,627</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--PrepaidExpensesCurrentAssetsMember_zU6mF3mwZ1Re" style="text-align: right" title="Deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2495">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--PrepaidExpensesCurrentAssetsMember_ztgJWppXJdHa" style="text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2497">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--PrepaidExpensesCurrentAssetsMember_zTBLHcK3uZMb" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">333,551</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--PrepaidExpensesCurrentAssetsMember_zcTYtu3CRRAg" style="text-align: right" title="Deferred tax liability (asset)">333,551</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Other (Section 24C allowance)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--OtherCurrentAssetMember_zmaIfdkld8tk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">134,390</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--OtherCurrentAssetMember_z8iHAn61Zs7d" style="border-bottom: Black 1.5pt solid; text-align: right" title=" Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2505">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--OtherCurrentAssetMember_z05tWiTKbAG9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">851,977</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--OtherCurrentAssetMember_z2MnSBoTYyL4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">986,367</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--CurrentAssetMember_zzPlVetD7gKf" style="text-align: right" title="Deferred tax liability (asset)">134,390</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--CurrentAssetMember_zWCHJV2WbnP2" style="text-align: right" title=" Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2513">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--CurrentAssetMember_zCAmxKK9g7qh" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">1,185,528</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--CurrentAssetMember_zCKIWJfe95Df" style="text-align: right" title="Deferred tax liability (asset)">1,319,918</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Income in Advance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--IncomeInAdvanceCurrentLiabilitiesMember_zFZ6Nh7iUTz9" style="text-align: right" title="Deferred tax liability (asset)">365,377</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--IncomeInAdvanceCurrentLiabilitiesMember_zo45zVIt8j0f" style="text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)">(33,663</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--IncomeInAdvanceCurrentLiabilitiesMember_zqRRvjSxYh2j" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">76,492</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--IncomeInAdvanceCurrentLiabilitiesMember_zyVKLvQfB6xg" style="text-align: right" title="Deferred tax liability (asset)">408,206</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Tax Losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--TaxLossesCurrentLiabilitiesMember_zARt3uqsCb2b" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">100,464</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--TaxLossesCurrentLiabilitiesMember_znB1MaLZm3Dd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)">(761,452</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--TaxLossesCurrentLiabilitiesMember_zPc4pMmddvM5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">(646,832</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--TaxLossesCurrentLiabilitiesMember_zLcZqshjQE91" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">(1,307,820</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Net deferred tax assets and (liabilities)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iS_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--NetDeferredTaxAndLiabilitiesMember_z8lEFBI027ok" style="border-bottom: Black 1.5pt solid; text-align: right" title="Beginning Balance">(3,391,129</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--NetDeferredTaxAndLiabilitiesMember_z3hpVqHX0gyb" style="border-bottom: Black 1.5pt solid; text-align: right" title=" Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2537">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_988_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--NetDeferredTaxAndLiabilitiesMember_z5QmBaDz5wgl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">1,110,806</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eifrs-full--DeferredTaxLiabilityAsset_iE_c20230101__20231231__custom--IfrsBalanceSheetLocationAxis__custom--NetDeferredTaxAndLiabilitiesMember_z3IsWRhiAjA6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">(2,280,323</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount as of<br/> December 31,<br/> 2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Recognized in<br/> Business<br/> Combination</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Recognized in<br/> Provision for<br/> Income Taxes</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount as of<br/> December 31,<br/> 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-current assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 44%; text-align: left">Intangible Assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--IntangibleAssetsMember_zwi9XpyqsLA" style="width: 10%; text-align: right" title="Deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2543">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--IntangibleAssetsMember_z8KGxrQU4FWf" style="width: 10%; text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)">(4,425,990</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--IntangibleAssetsMember_z08CI5xFaPM4" style="width: 10%; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">524,565</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--IntangibleAssetsMember_zBvhNi9hHvtl" style="width: 10%; text-align: right" title="Deferred tax liability (asset)">(3,901,425</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Property and equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--PropertyPlantAndEquipmentNonCurrentAssetsMember_zaqYh3BtNEJg" style="text-align: right" title="Deferred tax liability (asset)">(883,075</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--PropertyPlantAndEquipmentNonCurrentAssetsMember_zC1TillLBcDd" style="text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)">(341,825</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--PropertyPlantAndEquipmentNonCurrentAssetsMember_zpv7SmFkyEPb" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">1,137,205</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--PropertyPlantAndEquipmentNonCurrentAssetsMember_zS7iqKni3vij" style="text-align: right" title="Deferred tax liability (asset)">(87,695</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--OtherNonCurrentAssetMember_zJ5Ye8wQkVGg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2559">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--OtherNonCurrentAssetMember_zfrGJXpwpoYe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2561">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--OtherNonCurrentAssetMember_zL34kCjKZsF6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">(2,240</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--OtherNonCurrentAssetMember_zYhELxGvrAO4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">(2,240</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--NonCurrentAssetMember_zpPaseV8Mpyf" style="text-align: right" title="Deferred tax liability (asset)">(883,075</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--NonCurrentAssetMember_zk1D57EBb9r" style="text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)">(4,767,815</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--NonCurrentAssetMember_zjRVMZXcOkW1" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">1,659,530</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--NonCurrentAssetMember_zvSMt56pi3ja" style="text-align: right" title="Deferred tax liability (asset)">(3,991,360</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--PrepaidExpensesCurrentAssetsMember_zQbMXyGbg22" style="text-align: right" title="Deferred tax liability (asset)">(17,195</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--PrepaidExpensesCurrentAssetsMember_z7aSY7didd9g" style="text-align: right" title=" Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2577">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--PrepaidExpensesCurrentAssetsMember_zZ80Uz0UjzPk" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">17,195</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--PrepaidExpensesCurrentAssetsMember_zKemFMJMbi1g" style="text-align: right" title="Deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2581">—</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Other (Section 24C allowance)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--OtherCurrentAssetMember_zdbIJxN08sA1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">50,019</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--OtherCurrentAssetMember_zKa8MfQ89Vhk" style="border-bottom: Black 1.5pt solid; text-align: right" title=" Increase (decrease) through business combinations, deferred tax liability (asset)">799,647</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--OtherCurrentAssetMember_zDBXRn3aBZj9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">(715,276</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--OtherCurrentAssetMember_zCETIev1rXRh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">134,390</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--CurrentAssetMember_zBZSUxb4ysYj" style="text-align: right" title="Deferred tax liability (asset)">32,824</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--CurrentAssetMember_zgk9HGgfYQC3" style="text-align: right" title=" Increase (decrease) through business combinations, deferred tax liability (asset)">799,647</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--CurrentAssetMember_zTVMkrI1UmY8" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">(698,081</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--CurrentAssetMember_zHC4F2pIjvA9" style="text-align: right" title="Deferred tax liability (asset)">134,390</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Income in Advance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--IncomeInAdvanceCurrentLiabilitiesMember_zbkRrv4TJg4e" style="text-align: right" title="Deferred tax liability (asset)">127,129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--IncomeInAdvanceCurrentLiabilitiesMember_zfQyuSD2sQJ7" style="text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2601">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--IncomeInAdvanceCurrentLiabilitiesMember_zvtubmnHcV4e" style="text-align: right" title="Deferred tax expense (income) recognised in profit or loss">238,248</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--IncomeInAdvanceCurrentLiabilitiesMember_zbfEYiQOI2W7" style="text-align: right" title="Deferred tax liability (asset)">365,377</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Tax Losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--TaxLossesCurrentLiabilitiesMember_zOIeGyB8DUNa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)"><span style="-sec-ix-hidden: xdx2ixbrl2607">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--TaxLossesCurrentLiabilitiesMember_zQMnRRXVQg1g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Increase (decrease) through business combinations, deferred tax liability (asset)">15,995</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--TaxLossesCurrentLiabilitiesMember_zTdQYlUQHju4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">84,469</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--TaxLossesCurrentLiabilitiesMember_zFxHwEsH06P2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">100,464</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Net deferred tax assets and (liabilities)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--NetDeferredTaxAndLiabilitiesMember_zgrQEhTujIR1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Beginning Balance">(723,122</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--NetDeferredTaxAndLiabilitiesMember_zvYJaCY2ylq8" style="border-bottom: Black 1.5pt solid; text-align: right" title=" Increase (decrease) through business combinations, deferred tax liability (asset)">(3,952,173</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98C_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--NetDeferredTaxAndLiabilitiesMember_zU84mkedIPPj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax expense (income) recognised in profit or loss">1,284,166</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98E_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231__custom--IfrsBalanceSheetLocationAxis__custom--NetDeferredTaxAndLiabilitiesMember_zXPyoQPqXnZh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred tax liability (asset)">(3,391,129</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> | |
| CY2021 | ifrs-full |
Revenue From Government Grants
RevenueFromGovernmentGrants
|
490300 | usd |
| CY2023 | ifrs-full |
Other Operating Income Expense
OtherOperatingIncomeExpense
|
34794 | usd |
| CY2022 | ifrs-full |
Other Operating Income Expense
OtherOperatingIncomeExpense
|
144396 | usd |
| CY2021 | ifrs-full |
Other Operating Income Expense
OtherOperatingIncomeExpense
|
490300 | usd |
| CY2023 | ifrs-full |
Disclosure Of General And Administrative Expense Explanatory
DisclosureOfGeneralAndAdministrativeExpenseExplanatory
|
<p id="xdx_80A_eifrs-full--DisclosureOfGeneralAndAdministrativeExpenseExplanatory_zn2lP5monJH" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 26 — <span id="xdx_821_z1It0TAzAjVd">GENERAL AND ADMINISTRATIVE EXPENSES</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_ecustom--DisclosureOfGeneralAndAdministrativeExpensesExplanatory_zo2sGdYGS7nc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">General and administrative expenses for the years ended December 31, 2023 and 2022 include the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zrSVUwTzIu4g" style="display: none">SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20230101__20231231_zb9p0nd7mTGd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20220101__20221231_z1Qey7icmkzc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20210101__20211231_zVMMBErdreRl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years Ended December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eifrs-full--ShorttermEmployeeBenefitsExpense_maGAAEzupH_zOGcIQn3LJZf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 46%; text-align: left">Salaries, wages, bonuses, and other benefits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">10,637,715</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">8,909,585</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">4,197,397</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ProfessionalFeesExpense_maGAAEzupH_zF4NyUnDcpPl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Professional and consulting fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,334,152</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,284,436</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">660,117</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--AdvertisingExpense_maGAAEzupH_zfmMC0Z5rgq4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Marketing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,844,825</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,917,377</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">73,277</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--InsuranceExpense_maGAAEzupH_zcGOGklcEEKg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Insurance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,337,151</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">713,481</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OtherExpense_maGAAEzupH_zrH07ln5i7K2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,422,394</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">846,112</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,151,991</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--ProvisionForDoubtfulDebts_maGAAEzupH_zpDXBXzwTUi7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Provision for doubtful debts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,821,611</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,509,486</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(39,108</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--ExpenseFromSharebasedPaymentTransactionsWithEmployees_maGAAEzupH_zy6o84uV6Gsj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Stock-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">532,466</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,308,784</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">293,837</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--UtilitiesExpense_maGAAEzupH_zJYYqrzVB8B2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Utilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">914,546</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">952,056</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">142,019</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--TravelExpense_maGAAEzupH_zZwkVAm2Ymj5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Travel</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">980,317</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">851,139</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,356</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ResearchAndDevelopmentExpense_maGAAEzupH_z1pHrW5AfTda" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Development charges</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">879,438</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">847,068</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">456,180</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--RentalExpense_maGAAEzupH_zx0iFBiCy9B8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Rent expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">401,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">351,730</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">250,994</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--RepairsAndMaintenanceExpense_maGAAEzupH_z1xDqYjiMeaf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Repairs and maintenance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">399,605</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">304,938</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,144</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--AthleticProgramExpenses_maGAAEzupH_zdx91aHS4dnj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Athletic program expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">398,896</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">277,602</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3411">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--GeneralAndAdministrativeExpense_iT_pp0p0_mtGAAEzupH_zVsV7VYy0DXd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total general and administrative expenses</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">29,904,423</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">21,073,794</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,211,204</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_z2unPpb2FcTh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits Explanatory
DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
|
<p id="xdx_89E_eifrs-full--DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory_zb3CDHMDSEsd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unused tax losses for which no deferred tax assets have been recognized as of December 31, 2023 and 2022 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span id="xdx_8B5_zkIOCPNO5LCc" style="display: none">SUMMARY OF UNUSED TAX LOSSES FOR WHICH NO DEFERRED TAX ASSETS HAVE BEEN RECOGNIZED</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20231231_zv8iaH7pGdC7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20221231_zlWQcMotSKxg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_406_eifrs-full--DeferredTaxAssets_iNI_di_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--UnusedTaxLossesMember_zsayP0hBgHV7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; padding-bottom: 1.5pt">Unused tax losses for which no deferred tax assets has been recognized</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">(43,402,517</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">(29,195,914</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--DeferredTaxAssets_iNI_di_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--UnusedTaxCreditsMember_zktGyI6krWp4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Potential tax benefit of such unused tax losses at applicable statutory tax rates</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(7,722,631</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,338,526</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--DeferredTaxAssets_iNI_di_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--UnusedTaxCreditsMember_znv08M2kG87g" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Unused tax losses </span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(7,722,631</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,338,526</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> | |
| CY2023Q4 | GNS |
Uncertain Tax Positions
UncertainTaxPositions
|
0 | usd |
| CY2022Q4 | GNS |
Uncertain Tax Positions
UncertainTaxPositions
|
0 | usd |
| CY2023Q4 | GNS |
Tax Related Interest Or Penalties
TaxRelatedInterestOrPenalties
|
0 | usd |
| CY2022Q4 | GNS |
Tax Related Interest Or Penalties
TaxRelatedInterestOrPenalties
|
0 | usd |
| CY2023 | GNS |
Disclosure Of Jurisdictions And Tax Years Explanatory
DisclosureOfJurisdictionsAndTaxYearsExplanatory
|
<p id="xdx_898_ecustom--DisclosureOfJurisdictionsAndTaxYearsExplanatory_z1c5dJPZiCD" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following jurisdictions and tax years are open to audit:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zhzOI6Alx447" style="display: none">SUMMARY OF JURISDICTIONS AND TAX YEARS</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 60%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Jurisdiction</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Open Tax Years</b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indonesia</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--IndonesiaCountryMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zc1hm61qoNHc" title="Open tax years">2019</span> - <span id="xdx_904_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--IndonesiaCountryMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zAfoIghVkwmh" title="Open tax years">2023</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">New Zealand</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--NewZealandCountryMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zrAjijEScj1l" title="Open tax years">2020</span> - <span id="xdx_908_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--NewZealandCountryMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zq34HYYvUSH1" title="Open tax years">2023</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Singapore</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--SingaporeCountryMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zGl8fimDAOXa" title="Open tax years">2020</span> - <span id="xdx_903_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--SingaporeCountryMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zwFKE6FPnpPl" title="Open tax years">2023</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">South Africa</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--SouthAfricaCountryMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zJcByVhK2mT3" title="Open tax years">2020</span> - <span id="xdx_901_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--SouthAfricaCountryMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zSm9XCyY21Zg" title="Open tax years">2023</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">United Kingdom</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--UKCountryMember_zFiccz2fCoZ1" title="Open tax years">2022</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">United States</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--USACountryMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zXXfwrak8YMg" title="Open tax years">2021</span> - <span id="xdx_901_ecustom--OpenTaxYears_c20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--USACountryMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zT6t5QttpfGh" title="Open tax years">2023</span></span></td></tr> </table> | |
| CY2023 | ifrs-full |
Disclosure Of Other Noncurrent Assets Explanatory
DisclosureOfOtherNoncurrentAssetsExplanatory
|
<p id="xdx_800_eifrs-full--DisclosureOfOtherNoncurrentAssetsExplanatory_zP4OwJ9WyHz1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 16 — <span id="xdx_826_zjsuJt6Aa7Wj">OTHER NON-CURRENT ASSETS</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2023 and 2022, other non-current assets were $<span id="xdx_90C_eifrs-full--OtherNoncurrentAssets_iI_c20231231_z3jAegJJRpsi" title="Other non current assets">18,889</span> and $<span id="xdx_906_eifrs-full--OtherNoncurrentAssets_iI_c20221231_zp7OqXemfpV6" title="Other non current assets">26,108</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023Q4 | ifrs-full |
Other Noncurrent Assets
OtherNoncurrentAssets
|
18889 | usd |
| CY2022Q4 | ifrs-full |
Other Noncurrent Assets
OtherNoncurrentAssets
|
26108 | usd |
| CY2023 | ifrs-full |
Disclosure Of Accrued Expenses And Other Liabilities Explanatory
DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory
|
<p id="xdx_808_eifrs-full--DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory_z2ILMgNAnqYb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 17 — <span id="xdx_820_zJ5fQKQScAe9">ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_ecustom--ScheduleOfAccruedExpensesAndOtherLiabilitiesCurrentTableTextBlock_zd8oCJYebEYf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2023 and 2022, accrued expenses and other current liabilities consist of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BE_zBtURt1lTLQj" style="display: none">SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES</span> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20231231_zdq1XEJFycYg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20221231_z3elTi43c5Qc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As restated</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr id="xdx_403_ecustom--CurrentAccruedExpenses_iI_maCAEAOz1OH_zHeHgO6yv1B" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Accrued expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">723,633</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,539,791</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--CurrentOtherPrepaidIncome_iI_maCAEAOz1OH_zLY5fhV7Em0h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Student refunds payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">690,154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">571,543</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--SundryPayables_iI_maCAEAOz1OH_z1eoNHJCuVB6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sundry payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">629,004</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,007,222</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CurrentLandLeaseExpenses_iI_maCAEAOz1OH_zlhEF9w3r49j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">North West Parks Board</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2685">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">955,591</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--CurrentVatPayable_iI_maCAEAOz1OH_z2clPrP4s2c3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">VAT</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">288,432</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">184,977</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--CurrentOtherTaxesPayable_iI_maCAEAOz1OH_zTclC4Z4iXwh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other taxation payable</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">87,982</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">121,959</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_iTI_mtCAEAOz1OH_zcibgUoIRo23" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,419,205</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,381,083</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AE_zNUDSkmGY8gf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The North West Parks Board accrual represents the amounts owed related to the Company’s Tau Game Lodge. The amount owed is related to turnover fees, concession fees and interest payable. The balance is nil for December 31, 2023 as a result of spin off.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Student refunds payable amounting to $<span id="xdx_908_ecustom--SundryRefundsPayables_iI_c20231231_znkx9xHi5D68" title="Sundry payables">571,543</span> is restatement in 2022. The amount has been reclassified from deferred revenue to accrued expenses and other current liabilities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023Q4 | GNS |
Current Accrued Expenses
CurrentAccruedExpenses
|
723633 | usd |
| CY2022Q4 | GNS |
Current Accrued Expenses
CurrentAccruedExpenses
|
1539791 | usd |
| CY2023Q4 | GNS |
Current Other Prepaid Income
CurrentOtherPrepaidIncome
|
690154 | usd |
| CY2022Q4 | GNS |
Current Other Prepaid Income
CurrentOtherPrepaidIncome
|
571543 | usd |
| CY2023Q4 | GNS |
Sundry Payables
SundryPayables
|
629004 | usd |
| CY2022Q4 | GNS |
Sundry Payables
SundryPayables
|
1007222 | usd |
| CY2022Q4 | GNS |
Current Land Lease Expenses
CurrentLandLeaseExpenses
|
955591 | usd |
| CY2023Q4 | GNS |
Educational Revenue Paid In Advance
EducationalRevenuePaidInAdvance
|
2580097 | usd |
| CY2022Q4 | GNS |
Educational Revenue Paid In Advance
EducationalRevenuePaidInAdvance
|
5594979 | usd |
| CY2022Q4 | GNS |
Other Prepaid Income
OtherPrepaidIncome
|
12254 | usd |
| CY2023Q4 | ifrs-full |
Current Advances
CurrentAdvances
|
170040 | usd |
| CY2022Q4 | ifrs-full |
Current Advances
CurrentAdvances
|
213217 | usd |
| CY2023Q4 | ifrs-full |
Current Contract Liabilities
CurrentContractLiabilities
|
2750137 | usd |
| CY2022Q4 | ifrs-full |
Current Contract Liabilities
CurrentContractLiabilities
|
5820450 | usd |
| CY2023 | GNS |
Schedule Of Reconciliation Of Deferred Revenue Explanatory
ScheduleOfReconciliationOfDeferredRevenueExplanatory
|
<p id="xdx_89F_ecustom--ScheduleOfReconciliationOfDeferredRevenueExplanatory_zCg9vYlaEhPj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A reconciliation of contract liability for the years ended December 31, 2023 and 2022 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> <span id="xdx_8BB_zAup11TNk3Xh" style="display: none">SCHEDULE OF RECONCILIATION OF DEFERRED REVENUE</span></b></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20230101__20231231_zHKfK9ubEs4j" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20220101__20221231_zk0G3ULnKw8l" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As restated</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr id="xdx_408_eifrs-full--ContractLiabilities_iS_zlWNEO7Vd7b6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 64%; text-align: left">Contract liabilities, beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">5,820,450</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,561,912</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ContractLiabilityAddition_zSD0WYV62yCj" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Addition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,243,992</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,608,479</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ContractLiabilitiesRevenueEarned_zrDcQI1RS283" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Revenue earned</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,314,305</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,349,941</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--ContractLiabilities_iE_zrQEBaCg6A3j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Contract liabilities, ending balance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,750,137</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,820,450</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2022Q4 | ifrs-full |
Contract Liabilities
ContractLiabilities
|
5820450 | usd |
| CY2021Q4 | ifrs-full |
Contract Liabilities
ContractLiabilities
|
2561912 | usd |
| CY2023 | GNS |
Contract Liability Addition
ContractLiabilityAddition
|
2243992 | usd |
| CY2022 | GNS |
Contract Liability Addition
ContractLiabilityAddition
|
5608479 | usd |
| CY2023 | GNS |
Contract Liabilities Revenue Earned
ContractLiabilitiesRevenueEarned
|
-5314305 | usd |
| CY2022 | GNS |
Contract Liabilities Revenue Earned
ContractLiabilitiesRevenueEarned
|
-2349941 | usd |
| CY2023Q4 | ifrs-full |
Contract Liabilities
ContractLiabilities
|
2750137 | usd |
| CY2022Q4 | ifrs-full |
Contract Liabilities
ContractLiabilities
|
5820450 | usd |
| CY2023 | ifrs-full |
Disclosure Of Borrowings Explanatory
DisclosureOfBorrowingsExplanatory
|
<p id="xdx_80D_eifrs-full--DisclosureOfBorrowingsExplanatory_zdFIEF4cVUc8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 19 — <span id="xdx_820_zWY8fLgr5B8c">LOANS PAYABLE</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eifrs-full--DisclosureOfDetailedInformationAboutBorrowingsExplanatory_zwOs8tjwe1Nk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2023 and 2022, loans payable consisted of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zVeb3mUW97y3" style="display: none">SUMMARY OF LOANS PAYABLE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20231231_zcnZyBkuXp43" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20221231_zx6m2biAwCf2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_408_ecustom--ShorttermBorrowing_iI_maBzHy2_zze2Lm6k8Nc5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 64%; text-align: left">Loans payable – current portion</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,467,656</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">334,391</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--LongtermBorrowings_iI_maBzHy2_zwMBEBTDF5Cd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Loans payable – non-current portion</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">254,455</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">428,025</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Borrowings_iTI_mtBzHy2_z2xug3tN1Vyd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> Total</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,722,111</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">762,416</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zeaFo7s4iVD5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In September of 2019, the Company obtained lines of credit in the aggregate amount of S$<span id="xdx_90B_eifrs-full--NotionalAmount_iI_uSGD_c20190930__ifrs-full--BorrowingsByNameAxis__custom--IfrsLineOfCreditMember_zAnLAVuatV21" title="Notional amount">400,000</span> (approximately $<span id="xdx_903_eifrs-full--NotionalAmount_iI_c20190930__ifrs-full--BorrowingsByNameAxis__custom--IfrsLineOfCreditMember_zPXJupSBBzBl" title="Aggregate amount of loan">296,912</span> at the 2019 exchange rate) for working capital and business expansions requirements in Wealth Dynamics Pte Ltd, which the Company drew down on in full. Loans in the amount of S$<span id="xdx_90B_eifrs-full--NotionalAmount_iI_uSGD_c20190930__ifrs-full--BorrowingsByNameAxis__custom--LineOfCreditRepayableOver36MonthlyInstallmentsMember_zo3pnXdzw9Qc" title="Notional amount">100,000</span> (approximately $<span id="xdx_907_eifrs-full--NotionalAmount_iI_c20190930__ifrs-full--BorrowingsByNameAxis__custom--LineOfCreditRepayableOver36MonthlyInstallmentsMember_zxnGa6KaQmRi" title="Aggregate amount of loan">74,228</span> at the 2019 exchange rate) shall be repaid over <span id="xdx_901_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20190901__20190930__ifrs-full--BorrowingsByNameAxis__custom--LineOfCreditRepayableOver36MonthlyInstallmentsMember_zt2l0Coes4w7" title="Number of monthly installments">36</span> monthly installments including both principal and the respective accrued interest. Interest on such principal shall bear at a rate of <span id="xdx_907_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20190930__ifrs-full--BorrowingsByNameAxis__custom--LineOfCreditRepayableOver36MonthlyInstallmentsMember_ziQk24ytTLB4" title="Interest rate">8</span>% per annum plus a margin of <span id="xdx_909_eifrs-full--BorrowingsAdjustmentToInterestRateBasis_iI_pid_dp_uPure_c20190930__ifrs-full--BorrowingsByNameAxis__custom--LineOfCreditRepayableOver36MonthlyInstallmentsMember_zgryB4R6eN0j" title="Margin percentage">0.88</span>%, subject to adjustment. The Company has the option to prepay the loan before its maturity date, subject to a fee of <span id="xdx_90A_ecustom--BorrowingsPrepaymentsFeePercentage_pid_dp_uPure_c20190901__20190930__ifrs-full--BorrowingsByNameAxis__custom--LineOfCreditRepayableOver36MonthlyInstallmentsMember_zvI4JohCzqnj" title="Prepayments fee percentage">6.88</span>% if paid within twelve months from the drawdown date. Loans in the amount of S$<span id="xdx_909_eifrs-full--NotionalAmount_iI_uSGD_c20190930__ifrs-full--BorrowingsByNameAxis__custom--LineOfCreditRepayableOver60MonthlyInstallmentsMember_zvC9h1Jvjvh4" title="Notional amount">300,000</span> (approximately $<span id="xdx_902_eifrs-full--NotionalAmount_iI_c20190930__ifrs-full--BorrowingsByNameAxis__custom--LineOfCreditRepayableOver60MonthlyInstallmentsMember_zwXzt0PoA6p8" title="Notional amount">222,684</span> at the 2019 exchange rate) shall be repaid over <span id="xdx_903_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20190901__20190930__ifrs-full--BorrowingsByNameAxis__custom--LineOfCreditRepayableOver60MonthlyInstallmentsMember_zqIHQJYdzmL8" title="Number of monthly installments">60</span> monthly installments including both principal and the respective accrued interest. Interest on such principal shall bear at a rate of <span id="xdx_90F_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20190930__ifrs-full--BorrowingsByNameAxis__custom--LineOfCreditRepayableOver60MonthlyInstallmentsMember_zUNpL3PN4h9c" title="Interest rate">6.25</span>% per annum, subject to adjustment. The loans are secured by personal guarantees of the Director. During the year ended December 31, 2023, the Company repaid an aggregate of S$<span id="xdx_908_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_uSGD_c20230101__20231231__ifrs-full--BorrowingsByNameAxis__custom--IfrsLineOfCreditMember_zzzv5BNOBJlj" title="Repayments of borrowings, classified as financing activities">70,017</span>, approximately $<span id="xdx_90A_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_c20230101__20231231__ifrs-full--BorrowingsByNameAxis__custom--IfrsLineOfCreditMember_zuo3qfThl8Wa" title="Repayments of borrowings, classified as financing activities">52,108</span> at the 2023 exchange rate (2022 — S$<span id="xdx_903_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_uSGD_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--IfrsLineOfCreditMember_zJKrtLaemoP5" title="Repayments of borrowings, classified as financing activities">98,589</span> approximately $<span id="xdx_906_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--IfrsLineOfCreditMember_zh01QqD1ek47" title="Repayments of borrowings, classified as financing activities">72,492</span> at the 2022 exchange rate) of principal plus the respective accrued interest.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_eifrs-full--DisclosureOfDebtSecuritiesExplanatory_gL3DODSE-ITW_zuzwqOjQtZg6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Education Angels has obtained line of credit for working capital requirement in 2020, 2021 and 2022. The loans are secured by the guarantees of the Director and do not have covenant clauses. The outstanding principal as of December 31, 2023 and December 31, 2022 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zsXliUxT696l" style="display: none">SCHEDULE OF LINE OF CREDIT FOR WORKING CAPITAL REQUIREMENT</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Loan Type</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Start Date</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_480_eifrs-full--NotionalAmount_iI_zhIjsdd6kf5i" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Loan Amount</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Tenure</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48A_eifrs-full--BorrowingsInterestRate_iI_pid_dp_zlwASXlMZ10d" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Interest Rate</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding as of December 31, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding as of December 31, 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_41E_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--IRDLoanMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zvaC2sjtdCw3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%; text-align: left">IRD Loan</td><td style="width: 2%"> </td> <td id="xdx_986_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--IRDLoanMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zcA0bK4ndRw9" style="width: 10%; text-align: center" title="Start Date">2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">20,063</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center"><span id="xdx_90F_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--IRDLoanMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zBvYPitA60Lk" title="Tensure">60</span> Months</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">3.25</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--IRDLoanMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zcdSRW1noAsi" style="width: 10%; text-align: right" title="Outstanding as of December 31, 2023">10,247</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--IRDLoanMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zhPIsBrmtZx9" style="width: 10%; text-align: right" title="Outstanding as of December 31, 2022">16,900</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_415_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--JukeNWNSevenHundredSixtyFiveMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zgyhMi5eTr6g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Juke NWN765</td><td> </td> <td id="xdx_98D_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--JukeNWNSevenHundredSixtyFiveMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zYVnzjIGbC8k" style="text-align: center" title="Start Date">2021</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">19,679</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90D_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--JukeNWNSevenHundredSixtyFiveMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_z739NFDlbNj4" title="Tensure">36</span> Months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.30</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--JukeNWNSevenHundredSixtyFiveMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zN8rS79vkv2e" style="text-align: right" title="Outstanding as of December 31, 2023">5,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--JukeNWNSevenHundredSixtyFiveMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zxFEvkjBm3Ee" style="text-align: right" title="Outstanding as of December 31, 2022">12,255</td><td style="text-align: left"> </td></tr> <tr id="xdx_41E_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySevenMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zAYCXoGud9y2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Qashqai NWN767</td><td> </td> <td id="xdx_981_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySevenMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zuoi596BgkRk" style="text-align: center" title="Start Date">2021</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">22,258</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_901_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySevenMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zeXttcuxJQxl" title="Tensure">36</span> Months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.20</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySevenMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zQrsnhVeBETe" style="text-align: right" title="Outstanding as of December 31, 2023">6,990</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySevenMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zjyTitQ0xhvk" style="text-align: right" title="Outstanding as of December 31, 2022">13,886</td><td style="text-align: left"> </td></tr> <tr id="xdx_41B_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySixMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zKRdsMSaaSh7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Qashqai NWN766</td><td> </td> <td id="xdx_987_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySixMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zVkOTFWIjMhc" style="text-align: center" title="Start Date">2022</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">22,258</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_901_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySixMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zRdNhxX6ES32" title="Tensure">36</span> Months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.20</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySixMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_ztyScotd1M7g" style="text-align: right" title="Outstanding as of December 31, 2023">7,396</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySixMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zRu9nG1pdimk" style="text-align: right" title="Outstanding as of December 31, 2022">14,475</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mastermind Principles and Property Investors Network has obtained line of credit for the working capital requirement in 2020 and 2022. The loans are secured by the guarantees of the Director and do not have covenant clauses. The outstanding principal amount as of December 31, 2023 and December 31, 2022 are as follows –</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Loan Type</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Start<br/> Date</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_487_eifrs-full--NotionalAmount_iI_zQJmrdjF82le" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Loan <br/> Amount</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Tenure</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_488_eifrs-full--BorrowingsInterestRate_iI_pid_dp_zOWEThXoSxi2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Interest <br/> Rate</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding<br/> as of<br/> December 31,<br/> 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding<br/> as of<br/> December 31,<br/> 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_415_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsCBILMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zxRqGLZAr6p4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%; text-align: left">Lloyds CBIL (MPL)</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center"><span id="xdx_90D_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsCBILMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zqGMsEaiYlFi" title="Borrowings start date">2020</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">239,540</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center"><span id="xdx_90A_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsCBILMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zX75Nbh5SDFi" title="Tensure">60</span> Months</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">2.80</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span id="xdx_906_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsCBILMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zehvJBMUZH0e" title="Outstanding as of December 31, 2023">126,067</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span id="xdx_902_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsCBILMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zLKBH9WBYgw6" title="Outstanding as of December 31, 2022">167,678</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_416_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FundingCircleLoanMPLMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zD3N8qiv0pN1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Funding Circle Loan (MPL)</td><td> </td> <td style="text-align: center"><span id="xdx_90D_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FundingCircleLoanMPLMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_z81AkYHwvVH" title="Borrowings start date">2022</span></td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">380,804</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_901_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FundingCircleLoanMPLMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_z5Q7ry6rl8y9" title="Tensure">48</span> Months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9.30</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FundingCircleLoanMPLMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zhJmPa7zcXg5" title="Outstanding as of December 31, 2023">235,504</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_902_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FundingCircleLoanMPLMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_znNVWbqWxhRj" title="Outstanding as of December 31, 2022">305,787</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_415_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TheFundingCircleMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zdXYOmM9sks6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">The Funding Circle (PIN)</td><td> </td> <td style="text-align: center"><span id="xdx_901_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TheFundingCircleMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zKWDHGEeRMMj" title="Borrowings start date">2022</span></td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">116,054</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_908_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TheFundingCircleMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zm3M7uBRkJG4" title="Tensure">48</span> Months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9.30</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TheFundingCircleMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zwrXhBHzWVR4" title="Outstanding as of December 31, 2023">69,271</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TheFundingCircleMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zzVREqDEeKU3" title="Outstanding as of December 31, 2022">93,193</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_41F_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsBouncebackLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_z5eVGFYSGw9l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lloyds Bounceback Loan</td><td> </td> <td style="text-align: center"><span id="xdx_902_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsBouncebackLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zSR3BVjzx0Yc" title="Borrowings start date">2022</span></td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">51,378</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_904_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsBouncebackLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zt7Rp4XVIlWj" title="Tensure">72</span> Months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2.50</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsBouncebackLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_z7iXo4czu162" title="Outstanding as of December 31, 2023">30,764</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsBouncebackLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zFlhGFV2W5V8" title="Outstanding as of December 31, 2022">41,335</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_413_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zzCEG9sg8m7b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other loans</td><td> </td> <td style="text-align: center"><span id="xdx_909_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zqEW2hWqRdo3" title="Borrowings start date">2021</span></td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">14,269</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">-</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2859">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zAHSHZxLh32h" title="Outstanding as of December 31, 2023">14,269</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90B_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zzvqUsWMtrsh" title="Outstanding as of December 31, 2022">10,508</span></td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A3_zwFcKgIxsAs6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 26, 2023, Genius Group Ltd. executed and delivered a bridge note with an accredited investor in the face amount of $<span id="xdx_90A_eifrs-full--Borrowings_iI_pn5n6_c20230726__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BridgeNoteMember_zclsYoplK5Ef" title="Face amount">3.2</span> million, which has a $<span id="xdx_900_ecustom--DiscountOnBorrowings_iI_c20230726__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BridgeNoteMember_zrrixCVXkQFk" title="Original issue discount amount">200,000</span> original issue discount. Pursuant to the bridge note, $<span id="xdx_900_eifrs-full--BankDebtInstrumentsHeld_iI_c20230726__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BridgeNoteMember_zVJaUytFPif3" title="Borrowings start date">2,000,000</span> delivered to a bank account identified by the Company. The balance of $<span id="xdx_90B_ecustom--LoanCancelledAmount_iI_c20230726__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BridgeNoteMember_zWsydAZpEu5d" title="Loan was cancelled">1,000,000</span> was cancelled based on the mutual agreement between both the parties. The maturity date of the bridge note is the earlier of November 24, 2023 and the date of entry into definitive documentation or funding of a Subsequent Financing. The details of the bridge loan and outstanding balance as of December 31, 2023 are as follows –</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_C07_gL3DODSE-ITW_zB2OT6z76dbj"> </span></span></p> <div id="xdx_C0B_gL3DODSE-ITW_z2nHtUwzXCo"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">Loan Type</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Start <br/> Date</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Loan <br/> Amount</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Tenure</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Interest<br/> Rate</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding<br/> as of<br/> December 31, <br/> 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding <br/> as of <br/> December 31, <br/> 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%; text-align: left">Bridge Loan (Alto Opportunity)</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center"><span id="xdx_906_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BridegeLoanAltoOpportunityMember_zOqGabyByUmi" title="Borrowings start date">2023</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span id="xdx_908_eifrs-full--NotionalAmount_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BridegeLoanAltoOpportunityMember_zbqwtb31CiS1" title="Loan Amount">2,200,000</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="text-align: center; width: 10%"><span id="xdx_90D_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BridegeLoanAltoOpportunityMember_zfx7oMBf5GU6" title="Tensure">4</span> Months</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_90E_eifrs-full--BorrowingsInterestRate_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BridegeLoanAltoOpportunityMember_zskLOiZEh9Fl" title="Interest Rtae">0</span></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span id="xdx_908_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BridegeLoanAltoOpportunityMember_zBnPvb7Ss2y6" title="Outstanding as of December 31, 2023">2,177,329</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span id="xdx_904_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BridegeLoanAltoOpportunityMember_z3KvTC53Rp0k" title="Outstanding as of December 31, 2022"><span style="-sec-ix-hidden: xdx2ixbrl2885">-</span></span></td><td style="width: 1%; text-align: left"> </td></tr> </table> </div><p id="xdx_8A9_zZ3kapvOShtd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span id="xdx_C0B_gL3DODSE-ITW_zV20yqdd68Pb"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Annual estimated total principal repayments are $<span id="xdx_908_ecustom--AnnualEstimatedTotalPrincipalRepayments_iI_c20231231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zWXMorhhgOOc" title="Annual estimated total principal repayments">2,469,713</span> in 2024, $<span id="xdx_906_ecustom--AnnualEstimatedTotalPrincipalRepayments_iI_c20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zpQnG1ON3Vzf" title="Annual estimated total principal repayments">237,016</span> in 2025, $<span id="xdx_907_ecustom--AnnualEstimatedTotalPrincipalRepayments_iI_c20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zRoQE5D6zEqb" title="Annual estimated total principal repayments">7,691</span> in 2026 and $<span id="xdx_90F_ecustom--AnnualEstimatedTotalPrincipalRepayments_iI_c20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember_zTgMFi7BEaC" title="Annual estimated total principal repayments">7,691</span> in 2027.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Disclosure Of Detailed Information About Borrowings Explanatory
DisclosureOfDetailedInformationAboutBorrowingsExplanatory
|
<p id="xdx_892_eifrs-full--DisclosureOfDetailedInformationAboutBorrowingsExplanatory_zwOs8tjwe1Nk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2023 and 2022, loans payable consisted of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zVeb3mUW97y3" style="display: none">SUMMARY OF LOANS PAYABLE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20231231_zcnZyBkuXp43" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20221231_zx6m2biAwCf2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_408_ecustom--ShorttermBorrowing_iI_maBzHy2_zze2Lm6k8Nc5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 64%; text-align: left">Loans payable – current portion</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,467,656</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">334,391</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--LongtermBorrowings_iI_maBzHy2_zwMBEBTDF5Cd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Loans payable – non-current portion</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">254,455</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">428,025</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Borrowings_iTI_mtBzHy2_z2xug3tN1Vyd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> Total</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,722,111</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">762,416</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2023Q4 | GNS |
Shortterm Borrowing
ShorttermBorrowing
|
2467656 | usd |
| CY2022Q4 | GNS |
Shortterm Borrowing
ShorttermBorrowing
|
334391 | usd |
| CY2023Q4 | ifrs-full |
Longterm Borrowings
LongtermBorrowings
|
254455 | usd |
| CY2022Q4 | ifrs-full |
Longterm Borrowings
LongtermBorrowings
|
428025 | usd |
| CY2023Q4 | ifrs-full |
Borrowings
Borrowings
|
2722111 | usd |
| CY2022Q4 | ifrs-full |
Borrowings
Borrowings
|
762416 | usd |
| CY2023 | ifrs-full |
Disclosure Of Debt Securities Explanatory
DisclosureOfDebtSecuritiesExplanatory
|
<p id="xdx_89D_eifrs-full--DisclosureOfDebtSecuritiesExplanatory_gL3DODSE-ITW_zuzwqOjQtZg6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Education Angels has obtained line of credit for working capital requirement in 2020, 2021 and 2022. The loans are secured by the guarantees of the Director and do not have covenant clauses. The outstanding principal as of December 31, 2023 and December 31, 2022 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zsXliUxT696l" style="display: none">SCHEDULE OF LINE OF CREDIT FOR WORKING CAPITAL REQUIREMENT</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Loan Type</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Start Date</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_480_eifrs-full--NotionalAmount_iI_zhIjsdd6kf5i" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Loan Amount</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Tenure</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48A_eifrs-full--BorrowingsInterestRate_iI_pid_dp_zlwASXlMZ10d" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Interest Rate</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding as of December 31, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding as of December 31, 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_41E_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--IRDLoanMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zvaC2sjtdCw3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%; text-align: left">IRD Loan</td><td style="width: 2%"> </td> <td id="xdx_986_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--IRDLoanMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zcA0bK4ndRw9" style="width: 10%; text-align: center" title="Start Date">2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">20,063</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center"><span id="xdx_90F_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--IRDLoanMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zBvYPitA60Lk" title="Tensure">60</span> Months</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">3.25</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--IRDLoanMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zcdSRW1noAsi" style="width: 10%; text-align: right" title="Outstanding as of December 31, 2023">10,247</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--IRDLoanMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zhPIsBrmtZx9" style="width: 10%; text-align: right" title="Outstanding as of December 31, 2022">16,900</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_415_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--JukeNWNSevenHundredSixtyFiveMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zgyhMi5eTr6g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Juke NWN765</td><td> </td> <td id="xdx_98D_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--JukeNWNSevenHundredSixtyFiveMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zYVnzjIGbC8k" style="text-align: center" title="Start Date">2021</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">19,679</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90D_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--JukeNWNSevenHundredSixtyFiveMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_z739NFDlbNj4" title="Tensure">36</span> Months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.30</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--JukeNWNSevenHundredSixtyFiveMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zN8rS79vkv2e" style="text-align: right" title="Outstanding as of December 31, 2023">5,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--JukeNWNSevenHundredSixtyFiveMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zxFEvkjBm3Ee" style="text-align: right" title="Outstanding as of December 31, 2022">12,255</td><td style="text-align: left"> </td></tr> <tr id="xdx_41E_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySevenMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zAYCXoGud9y2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Qashqai NWN767</td><td> </td> <td id="xdx_981_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySevenMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zuoi596BgkRk" style="text-align: center" title="Start Date">2021</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">22,258</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_901_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySevenMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zeXttcuxJQxl" title="Tensure">36</span> Months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.20</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySevenMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zQrsnhVeBETe" style="text-align: right" title="Outstanding as of December 31, 2023">6,990</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySevenMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zjyTitQ0xhvk" style="text-align: right" title="Outstanding as of December 31, 2022">13,886</td><td style="text-align: left"> </td></tr> <tr id="xdx_41B_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySixMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zKRdsMSaaSh7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Qashqai NWN766</td><td> </td> <td id="xdx_987_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySixMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zVkOTFWIjMhc" style="text-align: center" title="Start Date">2022</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">22,258</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_901_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySixMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zRdNhxX6ES32" title="Tensure">36</span> Months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.20</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySixMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_ztyScotd1M7g" style="text-align: right" title="Outstanding as of December 31, 2023">7,396</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--QashqaiNWNSevenHundredSixtySixMember__ifrs-full--BorrowingsByNameAxis__custom--EducationAngelsLineOfCreditMember_zRu9nG1pdimk" style="text-align: right" title="Outstanding as of December 31, 2022">14,475</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mastermind Principles and Property Investors Network has obtained line of credit for the working capital requirement in 2020 and 2022. The loans are secured by the guarantees of the Director and do not have covenant clauses. The outstanding principal amount as of December 31, 2023 and December 31, 2022 are as follows –</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Loan Type</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Start<br/> Date</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_487_eifrs-full--NotionalAmount_iI_zQJmrdjF82le" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Loan <br/> Amount</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Tenure</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_488_eifrs-full--BorrowingsInterestRate_iI_pid_dp_zOWEThXoSxi2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Interest <br/> Rate</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding<br/> as of<br/> December 31,<br/> 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding<br/> as of<br/> December 31,<br/> 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_415_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsCBILMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zxRqGLZAr6p4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%; text-align: left">Lloyds CBIL (MPL)</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center"><span id="xdx_90D_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsCBILMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zqGMsEaiYlFi" title="Borrowings start date">2020</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">239,540</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center"><span id="xdx_90A_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsCBILMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zX75Nbh5SDFi" title="Tensure">60</span> Months</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">2.80</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span id="xdx_906_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsCBILMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zehvJBMUZH0e" title="Outstanding as of December 31, 2023">126,067</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span id="xdx_902_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsCBILMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zLKBH9WBYgw6" title="Outstanding as of December 31, 2022">167,678</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_416_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FundingCircleLoanMPLMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zD3N8qiv0pN1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Funding Circle Loan (MPL)</td><td> </td> <td style="text-align: center"><span id="xdx_90D_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FundingCircleLoanMPLMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_z81AkYHwvVH" title="Borrowings start date">2022</span></td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">380,804</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_901_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FundingCircleLoanMPLMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_z5Q7ry6rl8y9" title="Tensure">48</span> Months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9.30</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FundingCircleLoanMPLMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zhJmPa7zcXg5" title="Outstanding as of December 31, 2023">235,504</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_902_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--FundingCircleLoanMPLMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_znNVWbqWxhRj" title="Outstanding as of December 31, 2022">305,787</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_415_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TheFundingCircleMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zdXYOmM9sks6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">The Funding Circle (PIN)</td><td> </td> <td style="text-align: center"><span id="xdx_901_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TheFundingCircleMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zKWDHGEeRMMj" title="Borrowings start date">2022</span></td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">116,054</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_908_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TheFundingCircleMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zm3M7uBRkJG4" title="Tensure">48</span> Months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9.30</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TheFundingCircleMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zwrXhBHzWVR4" title="Outstanding as of December 31, 2023">69,271</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TheFundingCircleMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zzVREqDEeKU3" title="Outstanding as of December 31, 2022">93,193</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_41F_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsBouncebackLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_z5eVGFYSGw9l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lloyds Bounceback Loan</td><td> </td> <td style="text-align: center"><span id="xdx_902_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsBouncebackLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zSR3BVjzx0Yc" title="Borrowings start date">2022</span></td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">51,378</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_904_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsBouncebackLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zt7Rp4XVIlWj" title="Tensure">72</span> Months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2.50</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsBouncebackLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_z7iXo4czu162" title="Outstanding as of December 31, 2023">30,764</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LloydsBouncebackLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zFlhGFV2W5V8" title="Outstanding as of December 31, 2022">41,335</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_413_20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zzCEG9sg8m7b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other loans</td><td> </td> <td style="text-align: center"><span id="xdx_909_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zqEW2hWqRdo3" title="Borrowings start date">2021</span></td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">14,269</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">-</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2859">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zAHSHZxLh32h" title="Outstanding as of December 31, 2023">14,269</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90B_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoanMember__ifrs-full--BorrowingsByNameAxis__custom--MastermindPrinciplesAndPropertyInvestorsNetworkLineOfCreditMember_zzvqUsWMtrsh" title="Outstanding as of December 31, 2022">10,508</span></td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">Loan Type</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Start <br/> Date</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Loan <br/> Amount</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Tenure</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Interest<br/> Rate</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding<br/> as of<br/> December 31, <br/> 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding <br/> as of <br/> December 31, <br/> 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%; text-align: left">Bridge Loan (Alto Opportunity)</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center"><span id="xdx_906_ecustom--BorrowingsStartDate_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BridegeLoanAltoOpportunityMember_zOqGabyByUmi" title="Borrowings start date">2023</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span id="xdx_908_eifrs-full--NotionalAmount_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BridegeLoanAltoOpportunityMember_zbqwtb31CiS1" title="Loan Amount">2,200,000</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="text-align: center; width: 10%"><span id="xdx_90D_ecustom--BorrowingsNumberOfMonthlyInstallments_dtM_c20230101__20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BridegeLoanAltoOpportunityMember_zfx7oMBf5GU6" title="Tensure">4</span> Months</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_90E_eifrs-full--BorrowingsInterestRate_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BridegeLoanAltoOpportunityMember_zskLOiZEh9Fl" title="Interest Rtae">0</span></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span id="xdx_908_eifrs-full--Borrowings_iI_c20231231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BridegeLoanAltoOpportunityMember_zBnPvb7Ss2y6" title="Outstanding as of December 31, 2023">2,177,329</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span id="xdx_904_eifrs-full--Borrowings_iI_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BridegeLoanAltoOpportunityMember_z3KvTC53Rp0k" title="Outstanding as of December 31, 2022"><span style="-sec-ix-hidden: xdx2ixbrl2885">-</span></span></td><td style="width: 1%; text-align: left"> </td></tr> </table> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span> | |
| CY2023 | GNS |
Disclosure Of Borrowings Explanatory Related Party
DisclosureOfBorrowingsExplanatoryRelatedParty
|
<p id="xdx_80B_ecustom--DisclosureOfBorrowingsExplanatoryRelatedParty_zf7kpxM2Oauj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 20 —<span id="xdx_82F_z3RdiR9vaOY8"> LOANS PAYABLE — RELATED PARTIES</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_899_ecustom--ScheduleOfBorrowingsRelatedPartyTransactionExplanatory_zkj7VpZ3Rig4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loans from related parties as of December 31, 2023 and 2022 consist of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BA_zA6of1tLxXCj" style="display: none">SCHEDULE OF LOANS FROM RELATED PARTIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20231231_zjN8EJouoxQg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20221231_zdFzMX7LBF89" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_408_ecustom--AmountsPayableCurrentRelatedPartyTransactions_iI_zUmiQ4lVSqIg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; padding-bottom: 1.5pt">Other loans payable to related parties, current</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">4,907,181</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">2,932,090</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--NoncurrentPayablesToRelatedParties_iI_zo5O1r1fPgNf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Other loans payable to related parties, non-current</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,820</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,729</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_zJLsURgUvRc3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Total loans payable to related parties</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,909,001</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,933,819</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_znXiiUUfqHM9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The loan payable to related party for the acquisition of Revealed Films is non-interest bearing and unsecured with $<span id="xdx_907_eifrs-full--NotionalAmount_iI_c20230331__ifrs-full--BorrowingsByNameAxis__custom--RevealedFilmsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zYtPL9uBTYD5" title="Aggregate amount of loan">2,000,000</span> payable on or before March 31, 2023. The loan is payable to the previous shareholder of Revealed Films. This loan was paid in full during March 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The loan payable to related party for the acquisition of E-Squared Education Enterprises Pty Ltd is non-interest bearing and unsecured with ZAR <span id="xdx_903_eifrs-full--NotionalAmount_iI_uZAR_c20221130__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember__ifrs-full--BorrowingsByNameAxis__custom--ESquaredEducationEnterprisesPtyLtdMember_zMsxCmahobDd" title="Non-interest bearing payable">3,600,000</span> (Approximately $<span id="xdx_903_eifrs-full--NotionalAmount_iI_c20221130__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember__ifrs-full--BorrowingsByNameAxis__custom--ESquaredEducationEnterprisesPtyLtdMember_zm0LnEjYNGV6" title="Non-interest bearing payable">299,231</span>) payable on or before Nov 30, 2022. Company has agreed to repay the same in Q1 2023 and the loan was repaid in March, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The loan payable to the pre-acquisition owners of Revealed Films of $<span id="xdx_90F_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20231231__ifrs-full--BorrowingsByNameAxis__custom--RevealedFilmsMember_zbSbCi7mKj4a">870,000</span> is non-interest bearing and unsecured and is due to the operational funding by the owner of $<span id="xdx_90B_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20231231__ifrs-full--CounterpartiesAxis__custom--JeffHaysMember_zxAXUJiKrnDl">435,000</span> by Jeff Hays and $<span id="xdx_90C_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20231231__ifrs-full--CounterpartiesAxis__custom--PatrickGentempoMember_zqyCkiQpN3oc" title="Amounts payable, related party transactions">435,000</span> by Patrick Gentempo in accordance with the acquisition agreement to continue the operations of Revealed Films and to assist with financing the company. The outstanding balance of loan was $<span id="xdx_90B_eifrs-full--LoansPayableInDefault_iI_c20231231_zKHw7yGGwr3d">835,000</span> in 2023 ($<span id="xdx_902_eifrs-full--LoansPayableInDefault_iI_c20221231_z0Nrj6QfEq67" title="Outstanding balance loan">500,000</span> in 2022). The nature of the loan is cash advances and are expected to be repaid in 2024.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify">Education Angels was funded by an entity owned by the CEO and Director, Angela Stead during the year 2023 for $<span id="xdx_90E_ecustom--ShortTermWorkingCapital_iI_c20241231_zYT4TBEvoAs3" title="Short term working capital">63,184</span> for short term working capital requirements. The loan is non-interest bearing and unsecured.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group pays fees to Entrepreneurs Institute Australia Pty Ltd (“EIA”), an Australian company controlled and ultimately owned by Roger Hamilton and Sandra Morrell, directors of the Group. The company is going through the process of liquidation since June 2023. The total in 2023 was $<span id="xdx_902_eifrs-full--ServicesReceivedRelatedPartyTransactions_c20230101__20231231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EntrepreneursInstituteAustraliaPtyLtdMember_zDiBFSDmRafc" title="Services received related party transactions">117,790</span> (2022: $<span id="xdx_90B_eifrs-full--ServicesReceivedRelatedPartyTransactions_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EntrepreneursInstituteAustraliaPtyLtdMember_zpxVl8Wa3YRa" title="Services received related party transactions">325,243</span>). The sole purpose of the entity is to engage local team and physical resources to provide day to day support to the Group with its own business requirements as well as catering to external clients. EIA on-charges its costs and does not record a material profit or loss, therefore the related party shareholders do not receive any financial benefit from this arrangement. Unpaid fees are recorded as a related party loan payable and is not-interest bearing.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group pays fees to GeniusU Web Services India Pvt Ltd (“GU India”), an Indian company controlled and ultimately owned by Suraj Naik, an employee of the Group, and a family member of Suraj Naik. The total in 2023 was $<span id="xdx_909_eifrs-full--ServicesReceivedRelatedPartyTransactions_c20230101__20231231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GeniusuWebServicesIndiaPvtLtdMember_zyJIRkWssAP4" title="Services received related party transactions">288,937</span> (2022: $<span id="xdx_90B_eifrs-full--ServicesReceivedRelatedPartyTransactions_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GeniusuWebServicesIndiaPvtLtdMember_zqeBr4OYdQ99" title="Services received related party transactions">209,322</span>). The sole purpose of the entity is to engage local team and physical resources to provide day to day support to the Group with its own business requirements as well as catering to external clients. GU India on-charges its costs and does not record a material profit or loss, therefore the related party shareholders do not receive any financial benefit from this arrangement. Unpaid fees are recorded as a related party loan payable and is not-interest bearing.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year 2023, the Chief Executive Officer (“CEO”) entered into a loan agreement to provide it with up to $<span id="xdx_903_eifrs-full--NotionalAmount_iI_pn6n6_c20231231__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zP4o2GVPBXX8" title="Aggregate amount of loan">4</span> million as an interest free loan, to be converted into equity in the Company as ordinary shares and upon the same terms at the next qualified financing round. Roger Hamilton has loaned the Company $<span id="xdx_908_eifrs-full--NotionalAmount_iI_pn5n6_c20231231__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RogerHamiltonMember_zU00iFnZhvOi" title="Aggregate amount of loan">2.1</span> million under this agreement. The outstanding of $<span id="xdx_906_eifrs-full--NetDebt_iI_pn6n6_c20231231__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zWkVCITm8RP4" title="Debt conversion amount">1</span> million has been converted into the securities offered under the offering made in January 2024 with the same terms as other external investors. The balance of $<span id="xdx_907_ecustom--LoanRepayableInTermOfCash_pn5n6_c20230101__20231231__ifrs-full--CounterpartiesAxis__srt--ChiefExecutiveOfficerMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zF6UIbV5ZdG7" title="Loan repayable in term of cash">1.1</span> million will be repaid in cash at a date no sooner than July 1, 2024.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has payable outstanding of $<span id="xdx_90E_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20231231__ifrs-full--BorrowingsByNameAxis__custom--EntrepreneurResortsLimitedMember_zqrURKKE3zX5" title="Outstanding loan amount">491,950</span> as of December 31, 2023 to the related entity, Entrepreneur Resorts Limited which was spun off in September 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | GNS |
Disclosure Of General And Administrative Expenses Explanatory
DisclosureOfGeneralAndAdministrativeExpensesExplanatory
|
<p id="xdx_89D_ecustom--DisclosureOfGeneralAndAdministrativeExpensesExplanatory_zo2sGdYGS7nc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">General and administrative expenses for the years ended December 31, 2023 and 2022 include the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zrSVUwTzIu4g" style="display: none">SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20230101__20231231_zb9p0nd7mTGd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20220101__20221231_z1Qey7icmkzc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20210101__20211231_zVMMBErdreRl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years Ended December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eifrs-full--ShorttermEmployeeBenefitsExpense_maGAAEzupH_zOGcIQn3LJZf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 46%; text-align: left">Salaries, wages, bonuses, and other benefits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">10,637,715</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">8,909,585</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">4,197,397</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ProfessionalFeesExpense_maGAAEzupH_zF4NyUnDcpPl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Professional and consulting fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,334,152</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,284,436</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">660,117</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--AdvertisingExpense_maGAAEzupH_zfmMC0Z5rgq4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Marketing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,844,825</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,917,377</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">73,277</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--InsuranceExpense_maGAAEzupH_zcGOGklcEEKg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Insurance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,337,151</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">713,481</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OtherExpense_maGAAEzupH_zrH07ln5i7K2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,422,394</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">846,112</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,151,991</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--ProvisionForDoubtfulDebts_maGAAEzupH_zpDXBXzwTUi7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Provision for doubtful debts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,821,611</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,509,486</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(39,108</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--ExpenseFromSharebasedPaymentTransactionsWithEmployees_maGAAEzupH_zy6o84uV6Gsj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Stock-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">532,466</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,308,784</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">293,837</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--UtilitiesExpense_maGAAEzupH_zJYYqrzVB8B2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Utilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">914,546</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">952,056</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">142,019</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--TravelExpense_maGAAEzupH_zZwkVAm2Ymj5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Travel</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">980,317</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">851,139</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,356</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ResearchAndDevelopmentExpense_maGAAEzupH_z1pHrW5AfTda" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Development charges</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">879,438</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">847,068</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">456,180</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--RentalExpense_maGAAEzupH_zx0iFBiCy9B8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Rent expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">401,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">351,730</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">250,994</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--RepairsAndMaintenanceExpense_maGAAEzupH_z1xDqYjiMeaf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Repairs and maintenance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">399,605</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">304,938</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,144</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--AthleticProgramExpenses_maGAAEzupH_zdx91aHS4dnj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Athletic program expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">398,896</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">277,602</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3411">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--GeneralAndAdministrativeExpense_iT_pp0p0_mtGAAEzupH_zVsV7VYy0DXd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total general and administrative expenses</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">29,904,423</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">21,073,794</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,211,204</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2023 | GNS |
Schedule Of Borrowings Related Party Transaction Explanatory
ScheduleOfBorrowingsRelatedPartyTransactionExplanatory
|
<p id="xdx_899_ecustom--ScheduleOfBorrowingsRelatedPartyTransactionExplanatory_zkj7VpZ3Rig4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loans from related parties as of December 31, 2023 and 2022 consist of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BA_zA6of1tLxXCj" style="display: none">SCHEDULE OF LOANS FROM RELATED PARTIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20231231_zjN8EJouoxQg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20221231_zdFzMX7LBF89" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_408_ecustom--AmountsPayableCurrentRelatedPartyTransactions_iI_zUmiQ4lVSqIg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; padding-bottom: 1.5pt">Other loans payable to related parties, current</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">4,907,181</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">2,932,090</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--NoncurrentPayablesToRelatedParties_iI_zo5O1r1fPgNf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Other loans payable to related parties, non-current</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,820</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,729</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_zJLsURgUvRc3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Total loans payable to related parties</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,909,001</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,933,819</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2023Q4 | GNS |
Amounts Payable Current Related Party Transactions
AmountsPayableCurrentRelatedPartyTransactions
|
4907181 | usd |
| CY2022Q4 | GNS |
Amounts Payable Current Related Party Transactions
AmountsPayableCurrentRelatedPartyTransactions
|
2932090 | usd |
| CY2023Q4 | ifrs-full |
Noncurrent Payables To Related Parties
NoncurrentPayablesToRelatedParties
|
1820 | usd |
| CY2022Q4 | ifrs-full |
Noncurrent Payables To Related Parties
NoncurrentPayablesToRelatedParties
|
1729 | usd |
| CY2023Q4 | ifrs-full |
Amounts Payable Related Party Transactions
AmountsPayableRelatedPartyTransactions
|
4909001 | usd |
| CY2022Q4 | ifrs-full |
Amounts Payable Related Party Transactions
AmountsPayableRelatedPartyTransactions
|
2933819 | usd |
| CY2023Q4 | ifrs-full |
Loans Payable In Default
LoansPayableInDefault
|
835000 | usd |
| CY2022Q4 | ifrs-full |
Loans Payable In Default
LoansPayableInDefault
|
500000 | usd |
| CY2024Q4 | GNS |
Short Term Working Capital
ShortTermWorkingCapital
|
63184 | usd |
| CY2022Q4 | GNS |
Convertible Obligations Current Portions
ConvertibleObligationsCurrentPortions
|
5752328 | usd |
| CY2022Q4 | GNS |
Convertible Obligations Non Current Portions
ConvertibleObligationsNonCurrentPortions
|
2223523 | usd |
| CY2023Q4 | GNS |
Call Options On Acqusition
CallOptionsOnAcqusition
|
1690000 | usd |
| CY2022Q4 | GNS |
Call Options On Acqusition
CallOptionsOnAcqusition
|
24041198 | usd |
| CY2023Q4 | ifrs-full |
Contingent Consideration Recognised As Of Acquisition Date
ContingentConsiderationRecognisedAsOfAcquisitionDate
|
2024000 | usd |
| CY2022Q4 | ifrs-full |
Contingent Consideration Recognised As Of Acquisition Date
ContingentConsiderationRecognisedAsOfAcquisitionDate
|
12447396 | usd |
| CY2023Q4 | ifrs-full |
Derivative Financial Liabilities
DerivativeFinancialLiabilities
|
3714000 | usd |
| CY2022Q4 | ifrs-full |
Derivative Financial Liabilities
DerivativeFinancialLiabilities
|
36488594 | usd |
| CY2023 | ifrs-full |
Shortterm Employee Benefits Expense
ShorttermEmployeeBenefitsExpense
|
10637715 | usd |
| CY2022 | ifrs-full |
Shortterm Employee Benefits Expense
ShorttermEmployeeBenefitsExpense
|
8909585 | usd |
| CY2021 | ifrs-full |
Shortterm Employee Benefits Expense
ShorttermEmployeeBenefitsExpense
|
4197397 | usd |
| CY2023 | ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
6334152 | usd |
| CY2023 | GNS |
Schedule Of Derivative Liabilities Options Explanatory
ScheduleOfDerivativeLiabilitiesOptionsExplanatory
|
<p id="xdx_893_ecustom--ScheduleOfDerivativeLiabilitiesOptionsExplanatory_zfgmreSHfWUi" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_zyWZaYQL7i9d" style="display: none">SCHEDULE OF DERIVATIVE LIABILITIES OPTIONS EXPLANATORY</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Opening</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Adjustments</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Closing Value</td><td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 46%">PIN</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--DerivativeLiabilityAcquisitionValue_iI_c20231231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--WrittenPutOptionsMember__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zFlKxCDM41ok" style="width: 14%; text-align: right" title="Acquisition Value">22,350,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--DerivativeLiabilityAcquisitionAdjustments_iI_c20231231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--WrittenPutOptionsMember__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zYggyUIxVVj3" style="width: 14%; text-align: right" title="Adjustments">(22,350,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--CallOptionsOnAcqusition_iI_c20231231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--WrittenPutOptionsMember__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zCBTRzVtfccf" style="width: 14%; text-align: right" title="Adjustments"><span style="-sec-ix-hidden: xdx2ixbrl3027">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">ESQ</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--DerivativeLiabilityAcquisitionValue_iI_c20231231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--WrittenPutOptionsMember__ifrs-full--BusinessCombinationsAxis__custom--ESquaredEnterprisesLtdMember_zOpcW5Pc9Uel" style="border-bottom: Black 1.5pt solid; text-align: right" title="Acquisition Value">1,691,198</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--DerivativeLiabilityAcquisitionAdjustments_iI_c20231231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--WrittenPutOptionsMember__ifrs-full--BusinessCombinationsAxis__custom--ESquaredEnterprisesLtdMember_zD7Jukr7pv66" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustments">(1,198</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--CallOptionsOnAcqusition_iI_c20231231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--WrittenPutOptionsMember__ifrs-full--BusinessCombinationsAxis__custom--ESquaredEnterprisesLtdMember_zXAKH3D3WOuf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustments">1,690,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98C_ecustom--DerivativeLiabilityAcquisitionValue_iI_c20231231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--WrittenPutOptionsMember_zPRKLSeO2vAk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Acquisition Value">24,041,198</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_ecustom--DerivativeLiabilityAcquisitionAdjustments_iI_c20231231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--WrittenPutOptionsMember_zVV9zdefMJue" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustments">(22,351,198</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_987_ecustom--CallOptionsOnAcqusition_iI_c20231231__ifrs-full--ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis__ifrs-full--WrittenPutOptionsMember_z2XfKCSgsFG1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustments">1,690,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2023 | GNS |
Value Of Shares Held By Seller For Issuance Of Options
ValueOfSharesHeldBySellerForIssuanceOfOptions
|
10200000 | gbp |
| CY2023 | GNS |
Value Of Pay Back
ValueOfPayBack
|
3000000 | gbp |
| CY2022Q4 | GNS |
Fair Value Of Call Option
FairValueOfCallOption
|
22350000 | usd |
| CY2023 | ifrs-full |
Description Of Other Inputs To Options Pricing Model Share Options Granted
DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted
|
if the Company’s shares trade below $5.81 ($34.87 pre-split) at the agreed value of $1,907,598 at any given point of time from the date of commencement to two years. The change in the fair value of the put option is recorded as a gain or loss to revaluation adjustment of contingent liabilities on the Consolidated Statement of Operations and Comprehensive (Loss)/income during the years 2023 and 2022 | |
| CY2023Q4 | GNS |
Fair Value Call Options On Acqusition
FairValueCallOptionsOnAcqusition
|
1690000 | usd |
| CY2022Q4 | GNS |
Fair Value Call Options On Acqusition
FairValueCallOptionsOnAcqusition
|
1691198 | usd |
| CY2023 | GNS |
Schedule Of Contingent Consideration Explanatory
ScheduleOfContingentConsiderationExplanatory
|
<p id="xdx_893_ecustom--ScheduleOfContingentConsiderationExplanatory_zSSGZupNeFkg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B5_zfymSkcylx38" style="display: none">SCHEDULE OF CONTINGENT CONSIDERATION EXPLANATORY</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: left; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Opening</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Adjustments</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Closing Value</td><td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 46%">RF</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--DerivativeLiabilityAcquisitionValue_iI_c20231231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zj5zyQgp8tFd" style="width: 14%; text-align: right" title="Acquisition Value">10,380,396</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--DerivativeLiabilityAcquisitionAdjustments_iI_c20231231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zpOZcsQx13C2" style="width: 14%; text-align: right" title="Adjustments">(8,356,396</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--ContingentConsiderationRecognisedAsOfAcquisitionDate_iI_c20231231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_za3aOzGkClA9" style="width: 14%; text-align: right" title="Closing Value">2,024,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">UAV</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--DerivativeLiabilityAcquisitionValue_iI_c20231231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--UniversityOfAntelopeValleyMember_zWo9wqjzQqhh" style="text-align: right" title="Acquisition Value">1,208,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--DerivativeLiabilityAcquisitionAdjustments_iI_c20231231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--UniversityOfAntelopeValleyMember_zkaXIetTE6xd" style="text-align: right" title="Adjustments">(1,208,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--ContingentConsiderationRecognisedAsOfAcquisitionDate_iI_c20231231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--UniversityOfAntelopeValleyMember_zq8BSZf2JuS3" style="text-align: right" title="Closing Value"><span style="-sec-ix-hidden: xdx2ixbrl3085">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">PIN</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--DerivativeLiabilityAcquisitionValue_iI_c20231231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zFbvaOMjeg02" style="border-bottom: Black 1.5pt solid; text-align: right" title="Acquisition Value">859,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--DerivativeLiabilityAcquisitionAdjustments_iI_c20231231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zrDHW4F3iVNj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustments">(859,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--ContingentConsiderationRecognisedAsOfAcquisitionDate_iI_c20231231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zluThCu3GQXb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Closing Value"><span style="-sec-ix-hidden: xdx2ixbrl3091">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_981_ecustom--DerivativeLiabilityAcquisitionValue_iI_c20231231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember_zBI1KegwmET8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Acquisition Value">12,447,396</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_ecustom--DerivativeLiabilityAcquisitionAdjustments_iI_c20231231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember_zeBFF5QxGtu3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustments">(10,423,396</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_981_eifrs-full--ContingentConsiderationRecognisedAsOfAcquisitionDate_iI_c20231231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember_zp9D3C8E8sh7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Closing Value">2,024,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Contingent Consideration as of December 31, 2022</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Acquisition Value</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Adjustments</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Closing Value</td><td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 46%">RF</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--DerivativeLiabilityAcquisitionValue_iI_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zFydwtxRvAid" style="width: 14%; text-align: right" title="Acquisition Value">10,380,396</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--DerivativeLiabilityAcquisitionAdjustments_iI_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_z9giwKIcDVMj" style="width: 14%; text-align: right" title="Adjustments"><span style="-sec-ix-hidden: xdx2ixbrl3101">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eifrs-full--ContingentConsiderationRecognisedAsOfAcquisitionDate_iI_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--RevealedFilmsMember_zziKwztan1rl" style="width: 14%; text-align: right" title="Closing Value">10,380,396</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">UAV</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--DerivativeLiabilityAcquisitionValue_iI_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--UniversityOfAntelopeValleyMember_zcda7p5AnTCc" style="text-align: right" title="Acquisition Value">1,017,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--DerivativeLiabilityAcquisitionAdjustments_iI_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--UniversityOfAntelopeValleyMember_zlqs7XAow5ac" style="text-align: right" title="Adjustments">191,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ContingentConsiderationRecognisedAsOfAcquisitionDate_iI_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--UniversityOfAntelopeValleyMember_zbT5j25iTSnf" style="text-align: right" title="Closing Value">1,208,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">PIN</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--DerivativeLiabilityAcquisitionValue_iI_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zp2tbtnkJrK" style="border-bottom: Black 1.5pt solid; text-align: right" title="Acquisition Value">701,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--DerivativeLiabilityAcquisitionAdjustments_iI_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zEg8Lyaass0l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustments">158,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--ContingentConsiderationRecognisedAsOfAcquisitionDate_iI_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember__ifrs-full--BusinessCombinationsAxis__custom--PropertyInvestorsNetworkMember_zVfz2Q9YWJtk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Closing Value">859,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_ecustom--DerivativeLiabilityAcquisitionValue_iI_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember_zCCMGUcTX6k3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Acquisition Value">12,098,396</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98E_ecustom--DerivativeLiabilityAcquisitionAdjustments_iI_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember_zEuhZzxxyx8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustments">349,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_eifrs-full--ContingentConsiderationRecognisedAsOfAcquisitionDate_iI_c20221231__ifrs-full--ClassesOfLiabilitiesAxis__ifrs-full--ContingentConsiderationMember_zB6RTWeFprdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Closing Value">12,447,396</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2023 | ifrs-full |
Disclosure Of Issued Capital Explanatory
DisclosureOfIssuedCapitalExplanatory
|
<p id="xdx_80D_eifrs-full--DisclosureOfIssuedCapitalExplanatory_zkf8rPd8872g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 23 — <span id="xdx_826_znRLRRE8AbIa">EQUITY</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Contributed Capital</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Equity Issued</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the years ended December 31, 2023 and 2022, the Company issued ordinary shares for net cash proceeds of nil</span> and $<span id="xdx_902_eifrs-full--ProceedsFromIssuingShares_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_z6azD5Y8kUgd" title="Proceeds from sale of future shares">15,473,334</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2022, the Company issued the Company ordinary shares with a gross value of $<span id="xdx_904_eifrs-full--IssueOfEquity_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--InitialPublicOfferingMember_zD38YwwvOi53" title="Proceeds from sale of future shares">22,581,816</span> (net $<span id="xdx_904_eifrs-full--ProceedsFromIssueOfOrdinaryShares_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--InitialPublicOfferingMember_zusnq0408Doj" title="Proceeds from sale of future shares, net">15,202,858</span>) from the IPO proceeds. The Company also raised cash proceed of $<span id="xdx_904_eifrs-full--IssueOfEquity_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zGr9bBXBafCc" title="Proceeds from sale of future shares">270,476</span> from the share issuance during the IPO. GeniusU Limited issued ordinary shares with a value of $<span id="xdx_90C_eifrs-full--IssueOfEquity_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--GeniusULimitedOrdinarySharesMember_zxZ895l7z933" title="Shares issued for cash">2,655,739</span> (2021 - $<span id="xdx_90C_eifrs-full--IssueOfEquity_c20210101__20211231__ifrs-full--ClassesOfShareCapitalAxis__custom--GeniusULimitedOrdinarySharesMember_zXNDOtWIJdU6" title="Shares issued for cash">3,308,617</span>) in exchange of cash and conversion from a loan to equity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2022, Genius Group Limited entered into a Securities Purchase Agreement to issue convertible loan in the principal amount of $<span id="xdx_90B_ecustom--DebtConversionOriginalDebtPrincipalAmount_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--SeniorSecuredConvertibleNoteMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GeniusGroupLtdMember__ifrs-full--TypesOfContractsAxis__custom--SecuritiesPurchaseAgreementMember_z1WFonorhJ0j" title="Aggregate principal amount converted">18,130,000</span> in face amount of a senior secured convertible note purchased for $<span id="xdx_900_ecustom--DebtConversionPurchaseAmount_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--SeniorSecuredConvertibleNoteMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GeniusGroupLtdMember__ifrs-full--TypesOfContractsAxis__custom--SecuritiesPurchaseAgreementMember_zYANLczGOPCi" title="Purchase of shares">17,000,000</span>. In relation to the offering, the Company has classified the equity portion of the debt note valued at $<span id="xdx_90B_ecustom--EquityInstrumentsAmountClassifiedAsDebtNoteValue_c20230101__20231231_zBaXqOSnh2Xe" title="Equity portion of the debt note classified value net of discount and cost of fund raise">0</span> in 2023 ($<span id="xdx_908_ecustom--EquityInstrumentsAmountClassifiedAsDebtNoteValue_c20220101__20221231_z6hXmVm9O74c" title="Equity portion of the debt note classified value net of discount and cost of fund raise">6,893,064</span> in 2022) net of debt discount and cost of fund raise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2022, the Company issued Genius Group Limited ordinary shares with a value of $<span id="xdx_90A_eifrs-full--IncreaseDecreaseThroughAcquisitionOfSubsidiary_c20220101__20221231_zRXB1wZuQAB1" title="Proceeds from sale of future shares">35,098,001</span> in exchange for the 5 acquisitions that the company closed. Genius Group Ltd shares were valued using the market approach based on the price per share paid by third parties for Genius Group Ltd shares as of the acquisition date and share delivery date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See below for discussions regarding additional equity issuances.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Shares Issued Related to Debt Conversions</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year December 31, 2023, convertible debt obligations consisting of $<span id="xdx_90B_eifrs-full--IssueOfConvertibleInstruments_c20230101__20231231__ifrs-full--ClassesOfShareCapitalAxis__custom--GeniusULimitedOrdinarySharesMember__ifrs-full--ComponentsOfEquityAxis__custom--ConvertibleDebtInstrumentMember_z4C8lO1nyu6h" title="Convertible debt obligations">18,026,388</span> (2022-$<span id="xdx_904_eifrs-full--IssueOfConvertibleInstruments_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__custom--GeniusULimitedOrdinarySharesMember__ifrs-full--ComponentsOfEquityAxis__custom--ConvertibleDebtInstrumentMember_zdso6jH4jQHh" title="Convertible debt obligations">936,543</span>) of principal and accrued interest were converted into Genius Group shares pursuant to conversion offers extended by Genius Group Ltd. See Note 20 — Convertible Debt Obligations for additional information.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Stock-Based Compensation</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2023 and 2022, the Company granted <span id="xdx_907_ecustom--NumberOfShareOptionsGrantedInSharebasedPaymentArrangementShares_c20230101__20231231__ifrs-full--BorrowingsByNameAxis__custom--TauGameLodgeMember__ifrs-full--ClassesOfShareCapitalAxis__custom--GeniusGroupLtdOrdinarySharesMember_zIc5UBGeVKi7" title="Number of share options granted in share based payment arrangement shares">873,429</span> and <span id="xdx_908_ecustom--NumberOfShareOptionsGrantedInSharebasedPaymentArrangementShares_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TauGameLodgeMember__ifrs-full--ClassesOfShareCapitalAxis__custom--GeniusGroupLtdOrdinarySharesMember_zRByGP4fITQ1" title="Number of share options granted in share based payment arrangement shares">560,188</span> Genius Group share options. The fair value of the options granted in 2023 was $<span id="xdx_909_eifrs-full--ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets_c20230101__20231231__ifrs-full--BorrowingsByNameAxis__custom--TauGameLodgeMember_z5jF8NzdEBR5">674,704</span> and 2022 was $<span id="xdx_909_eifrs-full--ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TauGameLodgeMember_zBEzfTZdhD0g">2,189,351</span>, with the fair value expensed over the vesting period. During the year ended December 31, 2022, the Company issued <span id="xdx_903_ecustom--NumberOfShareIssuedCancelledInSharebasedPaymentArrangementShares_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TauGameLodgeMember__ifrs-full--ClassesOfShareCapitalAxis__custom--GeniusGroupLtdOrdinarySharesMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zqK4WNSLm9fl" title="Number of share issued were cancelled in share based payment arrangement shares">1,511,664</span> Restricted Stock Units (RSUs) to new hires and are cancelled during 2023 because of termination of the contract. The RSUs fair value of $<span id="xdx_904_eifrs-full--ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets_c20230101__20231231__ifrs-full--BorrowingsByNameAxis__custom--GeniusGroupLtdOrdinarySharesMember_z72BGZE6V96f">143,016</span> is being expensed during 2023 ($<span id="xdx_90A_eifrs-full--ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--GeniusGroupLtdOrdinarySharesMember_zI4gEav9Fikc">350,033</span> in 2022).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89E_ecustom--DisclosureOfStockOptionsUsingBlackScholesOptionPricingModelAndUsedAssumptionsExplanatory_zoCy15lYLvtj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company values stock options using the Black-Scholes option pricing model and used the following assumptions during the reporting periods:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_zFZQn5ziVB6" style="display: none">SCHEDULE OF STOCK OPTIONS USING THE BLACK-SCHOLES OPTION PRICING MODEL AND USED THE ASSUMPTIONS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20230101__20231231_zrcyd6uEtgMc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20220101__20221231_zAlourWrGP68" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year ended<br/> December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_zVLICdtif0Lh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 64%; text-align: left">Risk-free interest rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">4.25</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">4.41</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Contractual term (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_uPure_c20230101__20231231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z7oOrzyNm2F" title="Contractual term (years)">1</span>-<span id="xdx_901_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_uPure_c20230101__20231231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z84uA4fjT0V7" title="Contractual term (years)">4</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_uPure_c20220101__20221231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zrzBzRMxkXka" title="Contractual term (years)">1</span>-<span id="xdx_90C_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_uPure_c20220101__20221231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zLUtUvwbm3Fh" title="Contractual term (years)">3</span></span></td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_zWJ600iEoXc7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">207.20</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">177.30</td><td style="text-align: left">%</td></tr> <tr id="xdx_407_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_dp_z3How2BuD9Gj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Expected dividends</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.00</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.00</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> </table> <p id="xdx_8AF_zZCtt1DjHDo7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_zgCv4QF6WJA2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A summary of the option activity during the year ended December 31, 2022 was as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_z1ZDRmXb95z8" style="display: none">SUMMARY OF OPTION ACTIVITY</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">No of Options</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Share Price</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Life</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Aggregate Intrinsic Value</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; width: 44%">Outstanding as of January 1, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfOutstandingShareOptions_iS_uPure_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zcewhWjxdYZi" style="width: 10%; text-align: right" title="Outstanding Number of options">539,760</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zgG1qN1fKfh1" style="width: 10%; text-align: right" title="Outstanding, beginning balance">4.74</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20210101__20211231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z6JQNvYVyMp4" style="width: 10%; text-align: right" title="Weighted average remaining life">1</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--AggregateIntrinsicValueOutstaningSharesOption_iS_uUSD_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zdJShSYxV8E9" style="width: 10%; text-align: right" title="Outstanding, beginning balance">0</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uPure_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zExt04iVjbL5" style="text-align: right" title="Granted">560,188</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zAl3eTkJJif4" style="text-align: right" title="Granted">4.22</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--WeightedAverageRemainingContractualLifeOfGrantedShareOptions2019_dtY_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zixYpr1yqAbd" style="text-align: right" title="Granted weighted average remaining life">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--AggregateIntrinsicValueGrantedSharesOption_uUSD_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zGJ22K1LgI0e" style="text-align: right" title="Granted">0</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uPure_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zZ8rOMopBaHe" style="text-align: right" title="Exercised">(73.428</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zqcFWCR1REnh" style="text-align: right" title="Exercised">5.81</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--AggregateIntrinsicValueExerciedSharesOption_uUSD_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_znyhGDP3uhQc" style="text-align: right" title="Exercised">0</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; font-weight: bold; padding-bottom: 1.5pt">Outstanding as of December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfOutstandingShareOptions_iE_uPure_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zhevBXFNJdy1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Outstanding Number of options">1,026,520</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zzpg6RDepa5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Outstanding, ending balance">4.40</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98F_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zlPUaWz6cf28" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average remaining life">2</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_989_ecustom--AggregateIntrinsicValueOutstaningShareOption_iE_uUSD_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zkKCBGaSxnQa" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Outstanding, ending balance">0</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A summary of the option activity during the year ended December 31, 2023 was as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">No of Options</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Share Price</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Life</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Aggregate Intrinsic Value</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; width: 44%">Outstanding as of January 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfOutstandingShareOptions_iS_uPure_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zee13yUCWC8f" style="width: 10%; text-align: right" title="Outstanding Number of options">1,026,520</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zaA6YRWhK537" style="width: 10%; text-align: right" title="Outstanding, beginning balance">4.40</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zdMqhl3xPwmh" style="width: 10%; text-align: right" title="Weighted average remaining life">2</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--AggregateIntrinsicValueOutstaningSharesOption_iS_uUSD_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zytzEKRpNNT9" style="width: 10%; text-align: right" title="Outstanding, beginning balance">4,517,330</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uPure_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zndQrixSIdUj" style="text-align: right" title="Granted">873,429</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zLBswowSc16i" style="text-align: right" title="Granted">0.77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--WeightedAverageRemainingContractualLifeOfGrantedShareOptions2019_dtY_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zEiy77jYvbxd" style="text-align: right" title="Granted weighted average remaining life">4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AggregateIntrinsicValueGrantedSharesOption_uUSD_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zfUWMq3wsZY8" style="text-align: right" title="Granted">674,704</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uPure_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zHRmGgP1IQYj" style="text-align: right" title="Exercised"><span style="-sec-ix-hidden: xdx2ixbrl3236">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z5ZRgxcmQLl4" style="text-align: right" title="Exercised"><span style="-sec-ix-hidden: xdx2ixbrl3238">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AggregateIntrinsicValueExerciedSharesOption_uUSD_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zeatpbCQfdI5" style="text-align: right" title="Exercised">0</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_iN_di_uPure_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zZFxbTMrWld6" style="text-align: right" title="Expired">(375,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--AggregateIntrinsicValueExpiredSharesOption_uUSD_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z05MIcY8oUZk" style="text-align: right" title="Expired">(1,320,933</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-weight: bold; padding-bottom: 1.5pt">Outstanding as of December 31, 2023</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfOutstandingShareOptions_iE_uPure_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zkOwwLpv1NZ8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Outstanding Number of options">1,524,949</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zy8UWjW5z0g7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Outstanding, ending balance">2.54</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zY3mjmxwd2I" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average remaining life">2</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_980_ecustom--AggregateIntrinsicValueOutstaningSharesOption_iE_uUSD_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z0Ar4RKt8N61" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Outstanding, ending balance">3,871,101</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AD_zBvZdwwfBRke" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_895_eifrs-full--DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory_zxFGCnwgACsi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zA4UnZeoQES5" style="display: none">SCHEDULE OF INFORMATION RELATED TO OPTIONS OUTSTANDING</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Options Outstanding</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Options Exercisable</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding Number of Options</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Underlying Common Stock</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Life in Years</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercisable Number of Warrants</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 32%">2019 Share Option</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandNineteenShareOptionMember_zPSwWcTMWG64" style="width: 10%; text-align: right" title="Exercise Price">3.56</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfOutstandingShareOptions_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandNineteenShareOptionMember_zZKXCUMKdbD4" style="width: 10%; text-align: right" title="Number of share options outstanding">257,478</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 10%; text-align: right">GNS</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandNineteenShareOptionMember_z4DJDc21u59g" style="width: 10%; text-align: right" title="Weighted average remaining life">1</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandNineteenShareOptionMember_zcuPV0ZAnO0l" style="width: 10%; text-align: right" title="Number of share options exercisable outstanding">257,478</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2020 Share Option</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyShareOptionMember_zOGbwjFs1bh7" style="text-align: right" title="Exercise Price">5.81</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyShareOptionMember_z45x8UO5vr5e" style="text-align: right" title="Number of share options outstanding">74,640</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right">GNS</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyShareOptionMember_zYGCPLyrwJSa" style="text-align: right" title="Weighted average remaining life">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyShareOptionMember_zG1E54TlMcp4" style="text-align: right" title="Number of share options exercisable outstanding">74,640</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2021 Share Options</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyOneShareOptionMember_zixuMGKqxBxl" style="text-align: right" title="Exercise Price">5.81</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfOutstandingShareOptions_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyOneShareOptionMember_z0HGI8aI4sdj" style="text-align: right" title="Number of share options outstanding">134,214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right">GNS</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyOneShareOptionMember_zzK7altjMNu5" style="text-align: right" title="Weighted average remaining life">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyOneShareOptionMember_zNCcQlwen6N5" style="text-align: right" title="Number of share options exercisable outstanding">134,214</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2022 Employee Grants (Options)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyTwoEmployeeGrantsShareOptionMember_zaatdKptiVj7" style="text-align: right" title="Exercise Price">5.62</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfOutstandingShareOptions_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyTwoEmployeeGrantsShareOptionMember_zY8OvpX7JvYd" style="text-align: right" title="Number of share options outstanding">185,188</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right">GNS</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyTwoEmployeeGrantsShareOptionMember_zcjwG9eAQOtg" style="text-align: right" title="Weighted average remaining life">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyTwoEmployeeGrantsShareOptionMember_zUTIrSCI3uH4" style="text-align: right" title="Number of share options exercisable outstanding"><span style="-sec-ix-hidden: xdx2ixbrl3286">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">2023 Employee Grants (Options)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyThreeEmployeeGrantsShareOptionMember_zgpJkxYwF9ok" style="border-bottom: Black 1.5pt solid; text-align: right" title="Exercise Price">0.77</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyThreeEmployeeGrantsShareOptionMember_znphx3rs5Av1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of share options outstanding">873,429</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right; padding-bottom: 1.5pt">GNS</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyThreeEmployeeGrantsShareOptionMember_zKTGIXPHLK0l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average remaining life">4</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyThreeEmployeeGrantsShareOptionMember_zz4DA1vOKAql" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of share options exercisable outstanding">0</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_981_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20231231_zhBsEqV659db" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Exercise Price">2.54</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfOutstandingShareOptions_iTI_uPure_c20231231_zubtZpAhdz5c" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of share options outstanding">1,524,949</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right; padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98E_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231_zDJKw3N9Mhql" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average remaining life">2.4</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_986_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iTI_uPure_c20231231_zrQZYSY3qRj5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of share options exercisable outstanding">466,332</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zDB2qvB9TABd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recorded stock-based compensation in the amount of $<span id="xdx_90E_eifrs-full--IncreaseDecreaseThroughSharebasedPaymentTransactions_c20230101__20231231_zJijtogpsg6c">532,466</span>, $<span id="xdx_903_eifrs-full--IncreaseDecreaseThroughSharebasedPaymentTransactions_c20220101__20221231_zdPkkXTuZrxe">1,308,784</span> and $<span id="xdx_909_eifrs-full--IncreaseDecreaseThroughSharebasedPaymentTransactions_c20210101__20211231_zqIFNbIBc838">293,837</span> during the years ended December 31, 2023 2022 and 2021 respectively, in connection with the amortization of the grant date value of the stock options. The amount of $<span id="xdx_908_ecustom--RecognizedShareBasedCompensationExpenses_c20230101__20231231__ifrs-full--ComponentsOfEquityAxis__custom--TwoThousandAndTwentyFourToTwentySixMember_zJjcubKaAz07" title="Recognized share based compensation expenses">863,224</span> to be recognized as stock-based compensation expense over the period 2024, 2025 and 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | GNS |
Equity Instruments Amount Classified As Debt Note Value
EquityInstrumentsAmountClassifiedAsDebtNoteValue
|
0 | usd |
| CY2022 | GNS |
Equity Instruments Amount Classified As Debt Note Value
EquityInstrumentsAmountClassifiedAsDebtNoteValue
|
6893064 | usd |
| CY2022 | ifrs-full |
Increase Decrease Through Acquisition Of Subsidiary
IncreaseDecreaseThroughAcquisitionOfSubsidiary
|
35098001 | usd |
| CY2023 | GNS |
Disclosure Of Stock Options Using Black Scholes Option Pricing Model And Used Assumptions Explanatory
DisclosureOfStockOptionsUsingBlackScholesOptionPricingModelAndUsedAssumptionsExplanatory
|
<p id="xdx_89E_ecustom--DisclosureOfStockOptionsUsingBlackScholesOptionPricingModelAndUsedAssumptionsExplanatory_zoCy15lYLvtj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company values stock options using the Black-Scholes option pricing model and used the following assumptions during the reporting periods:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_zFZQn5ziVB6" style="display: none">SCHEDULE OF STOCK OPTIONS USING THE BLACK-SCHOLES OPTION PRICING MODEL AND USED THE ASSUMPTIONS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20230101__20231231_zrcyd6uEtgMc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20220101__20221231_zAlourWrGP68" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year ended<br/> December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_zVLICdtif0Lh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 64%; text-align: left">Risk-free interest rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">4.25</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">4.41</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Contractual term (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_uPure_c20230101__20231231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z7oOrzyNm2F" title="Contractual term (years)">1</span>-<span id="xdx_901_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_uPure_c20230101__20231231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z84uA4fjT0V7" title="Contractual term (years)">4</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_uPure_c20220101__20221231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zrzBzRMxkXka" title="Contractual term (years)">1</span>-<span id="xdx_90C_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_uPure_c20220101__20221231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zLUtUvwbm3Fh" title="Contractual term (years)">3</span></span></td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_zWJ600iEoXc7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">207.20</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">177.30</td><td style="text-align: left">%</td></tr> <tr id="xdx_407_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_dp_z3How2BuD9Gj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Expected dividends</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.00</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.00</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> </table> | |
| CY2023 | ifrs-full |
Description Of Risk Free Interest Rate Share Options Granted
DescriptionOfRiskFreeInterestRateShareOptionsGranted
|
0.0425 | pure |
| CY2022 | ifrs-full |
Description Of Risk Free Interest Rate Share Options Granted
DescriptionOfRiskFreeInterestRateShareOptionsGranted
|
0.0441 | pure |
| CY2023 | ifrs-full |
Description Of Expected Volatility Share Options Granted
DescriptionOfExpectedVolatilityShareOptionsGranted
|
2.0720 | pure |
| CY2022 | ifrs-full |
Description Of Expected Volatility Share Options Granted
DescriptionOfExpectedVolatilityShareOptionsGranted
|
1.7730 | pure |
| CY2023 | ifrs-full |
Expected Dividend As Percentage Share Options Granted
ExpectedDividendAsPercentageShareOptionsGranted
|
0.0000 | pure |
| CY2022 | ifrs-full |
Expected Dividend As Percentage Share Options Granted
ExpectedDividendAsPercentageShareOptionsGranted
|
0.0000 | pure |
| CY2023 | ifrs-full |
Disclosure Of Number And Weighted Average Exercise Prices Of Share Options Explanatory
DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
|
<p id="xdx_894_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_zgCv4QF6WJA2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A summary of the option activity during the year ended December 31, 2022 was as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_z1ZDRmXb95z8" style="display: none">SUMMARY OF OPTION ACTIVITY</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">No of Options</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Share Price</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Life</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Aggregate Intrinsic Value</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; width: 44%">Outstanding as of January 1, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfOutstandingShareOptions_iS_uPure_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zcewhWjxdYZi" style="width: 10%; text-align: right" title="Outstanding Number of options">539,760</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zgG1qN1fKfh1" style="width: 10%; text-align: right" title="Outstanding, beginning balance">4.74</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20210101__20211231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z6JQNvYVyMp4" style="width: 10%; text-align: right" title="Weighted average remaining life">1</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--AggregateIntrinsicValueOutstaningSharesOption_iS_uUSD_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zdJShSYxV8E9" style="width: 10%; text-align: right" title="Outstanding, beginning balance">0</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uPure_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zExt04iVjbL5" style="text-align: right" title="Granted">560,188</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zAl3eTkJJif4" style="text-align: right" title="Granted">4.22</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--WeightedAverageRemainingContractualLifeOfGrantedShareOptions2019_dtY_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zixYpr1yqAbd" style="text-align: right" title="Granted weighted average remaining life">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--AggregateIntrinsicValueGrantedSharesOption_uUSD_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zGJ22K1LgI0e" style="text-align: right" title="Granted">0</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uPure_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zZ8rOMopBaHe" style="text-align: right" title="Exercised">(73.428</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zqcFWCR1REnh" style="text-align: right" title="Exercised">5.81</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--AggregateIntrinsicValueExerciedSharesOption_uUSD_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_znyhGDP3uhQc" style="text-align: right" title="Exercised">0</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; font-weight: bold; padding-bottom: 1.5pt">Outstanding as of December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfOutstandingShareOptions_iE_uPure_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zhevBXFNJdy1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Outstanding Number of options">1,026,520</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zzpg6RDepa5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Outstanding, ending balance">4.40</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98F_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zlPUaWz6cf28" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average remaining life">2</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_989_ecustom--AggregateIntrinsicValueOutstaningShareOption_iE_uUSD_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zkKCBGaSxnQa" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Outstanding, ending balance">0</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A summary of the option activity during the year ended December 31, 2023 was as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">No of Options</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Share Price</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Life</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Aggregate Intrinsic Value</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; width: 44%">Outstanding as of January 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfOutstandingShareOptions_iS_uPure_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zee13yUCWC8f" style="width: 10%; text-align: right" title="Outstanding Number of options">1,026,520</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zaA6YRWhK537" style="width: 10%; text-align: right" title="Outstanding, beginning balance">4.40</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20220101__20221231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zdMqhl3xPwmh" style="width: 10%; text-align: right" title="Weighted average remaining life">2</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--AggregateIntrinsicValueOutstaningSharesOption_iS_uUSD_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zytzEKRpNNT9" style="width: 10%; text-align: right" title="Outstanding, beginning balance">4,517,330</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uPure_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zndQrixSIdUj" style="text-align: right" title="Granted">873,429</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zLBswowSc16i" style="text-align: right" title="Granted">0.77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--WeightedAverageRemainingContractualLifeOfGrantedShareOptions2019_dtY_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zEiy77jYvbxd" style="text-align: right" title="Granted weighted average remaining life">4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AggregateIntrinsicValueGrantedSharesOption_uUSD_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zfUWMq3wsZY8" style="text-align: right" title="Granted">674,704</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uPure_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zHRmGgP1IQYj" style="text-align: right" title="Exercised"><span style="-sec-ix-hidden: xdx2ixbrl3236">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z5ZRgxcmQLl4" style="text-align: right" title="Exercised"><span style="-sec-ix-hidden: xdx2ixbrl3238">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AggregateIntrinsicValueExerciedSharesOption_uUSD_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zeatpbCQfdI5" style="text-align: right" title="Exercised">0</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_iN_di_uPure_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zZFxbTMrWld6" style="text-align: right" title="Expired">(375,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--AggregateIntrinsicValueExpiredSharesOption_uUSD_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z05MIcY8oUZk" style="text-align: right" title="Expired">(1,320,933</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-weight: bold; padding-bottom: 1.5pt">Outstanding as of December 31, 2023</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfOutstandingShareOptions_iE_uPure_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zkOwwLpv1NZ8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Outstanding Number of options">1,524,949</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zy8UWjW5z0g7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Outstanding, ending balance">2.54</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_zY3mjmxwd2I" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average remaining life">2</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_980_ecustom--AggregateIntrinsicValueOutstaningSharesOption_iE_uUSD_c20230101__20231231__custom--TypesOfPaymentArrangementsAxis__custom--StockOptionsMember_z0Ar4RKt8N61" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Outstanding, ending balance">3,871,101</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2023 | ifrs-full |
Disclosure Of Range Of Exercise Prices Of Outstanding Share Options Explanatory
DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory
|
<p id="xdx_895_eifrs-full--DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory_zxFGCnwgACsi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zA4UnZeoQES5" style="display: none">SCHEDULE OF INFORMATION RELATED TO OPTIONS OUTSTANDING</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Options Outstanding</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Options Exercisable</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding Number of Options</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Underlying Common Stock</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Life in Years</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercisable Number of Warrants</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 32%">2019 Share Option</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandNineteenShareOptionMember_zPSwWcTMWG64" style="width: 10%; text-align: right" title="Exercise Price">3.56</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfOutstandingShareOptions_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandNineteenShareOptionMember_zZKXCUMKdbD4" style="width: 10%; text-align: right" title="Number of share options outstanding">257,478</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 10%; text-align: right">GNS</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandNineteenShareOptionMember_z4DJDc21u59g" style="width: 10%; text-align: right" title="Weighted average remaining life">1</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandNineteenShareOptionMember_zcuPV0ZAnO0l" style="width: 10%; text-align: right" title="Number of share options exercisable outstanding">257,478</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2020 Share Option</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyShareOptionMember_zOGbwjFs1bh7" style="text-align: right" title="Exercise Price">5.81</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyShareOptionMember_z45x8UO5vr5e" style="text-align: right" title="Number of share options outstanding">74,640</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right">GNS</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyShareOptionMember_zYGCPLyrwJSa" style="text-align: right" title="Weighted average remaining life">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyShareOptionMember_zG1E54TlMcp4" style="text-align: right" title="Number of share options exercisable outstanding">74,640</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2021 Share Options</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyOneShareOptionMember_zixuMGKqxBxl" style="text-align: right" title="Exercise Price">5.81</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfOutstandingShareOptions_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyOneShareOptionMember_z0HGI8aI4sdj" style="text-align: right" title="Number of share options outstanding">134,214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right">GNS</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyOneShareOptionMember_zzK7altjMNu5" style="text-align: right" title="Weighted average remaining life">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyOneShareOptionMember_zNCcQlwen6N5" style="text-align: right" title="Number of share options exercisable outstanding">134,214</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2022 Employee Grants (Options)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyTwoEmployeeGrantsShareOptionMember_zaatdKptiVj7" style="text-align: right" title="Exercise Price">5.62</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfOutstandingShareOptions_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyTwoEmployeeGrantsShareOptionMember_zY8OvpX7JvYd" style="text-align: right" title="Number of share options outstanding">185,188</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right">GNS</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyTwoEmployeeGrantsShareOptionMember_zcjwG9eAQOtg" style="text-align: right" title="Weighted average remaining life">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyTwoEmployeeGrantsShareOptionMember_zUTIrSCI3uH4" style="text-align: right" title="Number of share options exercisable outstanding"><span style="-sec-ix-hidden: xdx2ixbrl3286">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">2023 Employee Grants (Options)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyThreeEmployeeGrantsShareOptionMember_zgpJkxYwF9ok" style="border-bottom: Black 1.5pt solid; text-align: right" title="Exercise Price">0.77</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyThreeEmployeeGrantsShareOptionMember_znphx3rs5Av1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of share options outstanding">873,429</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right; padding-bottom: 1.5pt">GNS</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyThreeEmployeeGrantsShareOptionMember_zKTGIXPHLK0l" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average remaining life">4</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iTI_uPure_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwoThousandTwentyThreeEmployeeGrantsShareOptionMember_zz4DA1vOKAql" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of share options exercisable outstanding">0</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_981_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20231231_zhBsEqV659db" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Exercise Price">2.54</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfOutstandingShareOptions_iTI_uPure_c20231231_zubtZpAhdz5c" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of share options outstanding">1,524,949</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right; padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98E_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231_zDJKw3N9Mhql" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Weighted average remaining life">2.4</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_986_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iTI_uPure_c20231231_zrQZYSY3qRj5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of share options exercisable outstanding">466,332</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2023Q4 | ifrs-full |
Exercise Price Of Outstanding Share Options2019
ExercisePriceOfOutstandingShareOptions2019
|
2.54 | |
| CY2023Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
1524949 | pure |
| CY2023 | ifrs-full |
Weighted Average Remaining Contractual Life Of Outstanding Share Options2019
WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019
|
P2Y4M24D | |
| CY2023Q4 | ifrs-full |
Number Of Share Options Exercisable In Sharebased Payment Arrangement
NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
|
466332 | pure |
| CY2023 | ifrs-full |
Increase Decrease Through Sharebased Payment Transactions
IncreaseDecreaseThroughSharebasedPaymentTransactions
|
532466 | usd |
| CY2022 | ifrs-full |
Increase Decrease Through Sharebased Payment Transactions
IncreaseDecreaseThroughSharebasedPaymentTransactions
|
1308784 | usd |
| CY2021 | ifrs-full |
Increase Decrease Through Sharebased Payment Transactions
IncreaseDecreaseThroughSharebasedPaymentTransactions
|
293837 | usd |
| CY2023 | ifrs-full |
Disclosure Of Revenue Explanatory
DisclosureOfRevenueExplanatory
|
<p id="xdx_80C_eifrs-full--DisclosureOfRevenueExplanatory_z8Rdk2xOZpqg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 24 — <span id="xdx_826_zPX76mMkJ8Eh">REVENUES</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The breakdown of revenues for the years ended December 31, 2023, 2022 and 2021 are shown below. The revenue is disaggregated into the categories the Company believes depict how and the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors.</span></p> <p id="xdx_89D_eifrs-full--DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory_zZ5WwxzoI6eb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B5_zzJk71ex17Hk" style="display: none">SCHEDULE OF DISAGGREGATION OF REVENUE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231_zpwO62LQhIx4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20220101__20221231_zYeRGV6kPT8h" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></p></td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20210101__20211231_zEvZLzU4FFag" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Years Ended December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td><td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></p></td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Campus Revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--RevenueFromSaleOfGoods_i01_pp0p0_zo5jjw9tSzy" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; width: 46%">– Sale of goods</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,558,933</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,527,590</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">3,102,210</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--RevenueFromRenderingOfServices_i01_pp0p0_zml2WH9zydle" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">– Rendering of services</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,892,451</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,110,531</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3319">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--RevenueFromCampus_i01T_pp0p0_zJ8TsbHeu8Sh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Campus sub-total</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,451,384</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,638,121</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">3,102,210</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Education Revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--CirculationRevenue_i01_pp0p0_zYQQQActhg05" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">– Digital</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,373,848</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,011,319</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,192,594</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RevenueFromConstructionContracts_i01_pp0p0_zVHSyHQcQEyc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">– In-Person</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,237,522</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,544,176</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3331">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--RevenueFromEducation_i01T_pp0p0_zprVqEJGPmUh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Education sub-total</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">18,611,370</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">13,555,495</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">5,192,594</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--RevenueFromContractsWithCustomers_i01T_pp0p0_zjbOXkTEpRxg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total Revenue</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">23,062,754</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">18,193,616</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">8,294,804</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zo9VC49iSHtg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Digital education platform and multi-part documentaries</i></b> is derived from online workshops, training programs, assessments, courses, accreditations certifications, licenses, and documentaries provided by both the Company itself and by partners, as well as memberships. Revenue is derived, and performance obligations are fulfilled, over the course of delivery of the product or service, which may be at the time of sale or may be monthly for up to twelve months.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>In person education courses</i></b> is derived from classes, workshops, training programs and conferences that are delivered in person at the Company’s campuses or third-party venues. Revenue is derived, and performance obligations are fulfilled, at the time of delivering the event or over the course of delivery of the product or services. The company is compensated by way of course fees as displayed at events or online.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Sales of goods — retail</i></b> is derived by the Company’s campus businesses and includes food and beverage, spa products, merchandise, and ancillary products. Revenue is derived, and performance obligations are fulfilled, at the point in time of providing the goods; in the case of food and beverage delivered as part of a pre-paid accommodation package, revenue is recognized daily over the time of guests’ duration of stay. This stream of revenue is discontinued after the ERL spin off from October 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Service revenue</i></b> is derived by the Company’s campus businesses and includes accommodation, spa, conferences and events, and memberships. Revenue is derived, and performance obligations are fulfilled, at the time of providing the services; in the case of accommodation as part of a pre-paid booking, revenue is recognized daily over the time of guests’ duration of stay, and for memberships revenue is recognized monthly over the course of delivery of the product or service which may be up to twelve months. The revenue from campus business is discontinued after the ERL spin off from October 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
2284436 | usd |
| CY2021 | ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
660117 | usd |
| CY2023 | ifrs-full |
Advertising Expense
AdvertisingExpense
|
2844825 | usd |
| CY2023 | ifrs-full |
Disclosure Of Disaggregation Of Revenue From Contracts With Customers Explanatory
DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
|
<p id="xdx_89D_eifrs-full--DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory_zZ5WwxzoI6eb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B5_zzJk71ex17Hk" style="display: none">SCHEDULE OF DISAGGREGATION OF REVENUE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231_zpwO62LQhIx4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20220101__20221231_zYeRGV6kPT8h" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></p></td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20210101__20211231_zEvZLzU4FFag" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Years Ended December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td><td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></p></td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Campus Revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--RevenueFromSaleOfGoods_i01_pp0p0_zo5jjw9tSzy" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; width: 46%">– Sale of goods</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,558,933</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,527,590</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">3,102,210</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--RevenueFromRenderingOfServices_i01_pp0p0_zml2WH9zydle" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">– Rendering of services</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,892,451</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,110,531</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3319">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--RevenueFromCampus_i01T_pp0p0_zJ8TsbHeu8Sh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Campus sub-total</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,451,384</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,638,121</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">3,102,210</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Education Revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--CirculationRevenue_i01_pp0p0_zYQQQActhg05" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">– Digital</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,373,848</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,011,319</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,192,594</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RevenueFromConstructionContracts_i01_pp0p0_zVHSyHQcQEyc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">– In-Person</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,237,522</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,544,176</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3331">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--RevenueFromEducation_i01T_pp0p0_zprVqEJGPmUh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Education sub-total</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">18,611,370</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">13,555,495</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">5,192,594</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--RevenueFromContractsWithCustomers_i01T_pp0p0_zjbOXkTEpRxg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total Revenue</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">23,062,754</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">18,193,616</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">8,294,804</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2023 | ifrs-full |
Revenue From Sale Of Goods
RevenueFromSaleOfGoods
|
2558933 | usd |
| CY2022 | ifrs-full |
Revenue From Sale Of Goods
RevenueFromSaleOfGoods
|
2527590 | usd |
| CY2021 | ifrs-full |
Revenue From Sale Of Goods
RevenueFromSaleOfGoods
|
3102210 | usd |
| CY2023 | ifrs-full |
Revenue From Rendering Of Services
RevenueFromRenderingOfServices
|
1892451 | usd |
| CY2022 | ifrs-full |
Revenue From Rendering Of Services
RevenueFromRenderingOfServices
|
2110531 | usd |
| CY2023 | GNS |
Revenue From Campus
RevenueFromCampus
|
4451384 | usd |
| CY2022 | GNS |
Revenue From Campus
RevenueFromCampus
|
4638121 | usd |
| CY2021 | GNS |
Revenue From Campus
RevenueFromCampus
|
3102210 | usd |
| CY2023 | ifrs-full |
Circulation Revenue
CirculationRevenue
|
8373848 | usd |
| CY2022 | ifrs-full |
Circulation Revenue
CirculationRevenue
|
8011319 | usd |
| CY2021 | ifrs-full |
Circulation Revenue
CirculationRevenue
|
5192594 | usd |
| CY2023 | ifrs-full |
Revenue From Construction Contracts
RevenueFromConstructionContracts
|
10237522 | usd |
| CY2022 | ifrs-full |
Revenue From Construction Contracts
RevenueFromConstructionContracts
|
5544176 | usd |
| CY2023 | GNS |
Revenue From Education
RevenueFromEducation
|
18611370 | usd |
| CY2022 | GNS |
Revenue From Education
RevenueFromEducation
|
13555495 | usd |
| CY2021 | GNS |
Revenue From Education
RevenueFromEducation
|
5192594 | usd |
| CY2023 | ifrs-full |
Revenue From Contracts With Customers
RevenueFromContractsWithCustomers
|
23062754 | usd |
| CY2022 | ifrs-full |
Revenue From Contracts With Customers
RevenueFromContractsWithCustomers
|
18193616 | usd |
| CY2021 | ifrs-full |
Revenue From Contracts With Customers
RevenueFromContractsWithCustomers
|
8294804 | usd |
| CY2023 | ifrs-full |
Disclosure Of Other Operating Income Explanatory
DisclosureOfOtherOperatingIncomeExplanatory
|
<p id="xdx_804_eifrs-full--DisclosureOfOtherOperatingIncomeExplanatory_zGrE5t5TjDB6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 25 — <span id="xdx_824_zpgnxpCvtiO2">OTHER OPERATING INCOME</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_ecustom--ScheduleOfOtherOperatingIncomeTableTextBlock_zOA7ASw1GQj6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the years ended December 31, 2023 and 2022, other operating income consists of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zYsYGusDH797" style="display: none">SCHEDULE OF OTHER OPERATING INCOME</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20230101__20231231_zFrkB1OuOYD" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20220101__20221231_z7aeIbLKLMe7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20210101__20211231_z2iT8dhmJcPg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Years Ended December 31,</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td><td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_ecustom--OthersIncome_maOOIEzTJp_zdptX6lFgfXk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 46%; text-align: left">Other income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">34,794</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">144,396</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3347">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RevenueFromGovernmentGrants_maOOIEzTJp_zMgl2lDNwq55" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Subsidy from government</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3349">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3350">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">490,300</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--OtherOperatingIncomeExpense_iT_pp0p0_mtOOIEzTJp_zzxFTeXVDE7h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Other operating income</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">34,794</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">144,396</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">490,300</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zwlFD2sbgQXc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | GNS |
Others Income
OthersIncome
|
34794 | usd |
| CY2022 | GNS |
Others Income
OthersIncome
|
144396 | usd |
| CY2022 | ifrs-full |
Advertising Expense
AdvertisingExpense
|
1917377 | usd |
| CY2021 | ifrs-full |
Advertising Expense
AdvertisingExpense
|
73277 | usd |
| CY2023 | ifrs-full |
Insurance Expense
InsuranceExpense
|
1337151 | usd |
| CY2022 | ifrs-full |
Insurance Expense
InsuranceExpense
|
713481 | usd |
| CY2023 | GNS |
Other Expense
OtherExpense
|
1422394 | usd |
| CY2022 | GNS |
Other Expense
OtherExpense
|
846112 | usd |
| CY2021 | GNS |
Other Expense
OtherExpense
|
1151991 | usd |
| CY2023 | GNS |
Provision For Doubtful Debts
ProvisionForDoubtfulDebts
|
2821611 | usd |
| CY2022 | GNS |
Provision For Doubtful Debts
ProvisionForDoubtfulDebts
|
1509486 | usd |
| CY2021 | GNS |
Provision For Doubtful Debts
ProvisionForDoubtfulDebts
|
-39108 | usd |
| CY2023 | ifrs-full |
Expense From Sharebased Payment Transactions With Employees
ExpenseFromSharebasedPaymentTransactionsWithEmployees
|
532466 | usd |
| CY2022 | ifrs-full |
Expense From Sharebased Payment Transactions With Employees
ExpenseFromSharebasedPaymentTransactionsWithEmployees
|
1308784 | usd |
| CY2021 | ifrs-full |
Expense From Sharebased Payment Transactions With Employees
ExpenseFromSharebasedPaymentTransactionsWithEmployees
|
293837 | usd |
| CY2023 | ifrs-full |
Utilities Expense
UtilitiesExpense
|
914546 | usd |
| CY2022 | ifrs-full |
Utilities Expense
UtilitiesExpense
|
952056 | usd |
| CY2021 | ifrs-full |
Utilities Expense
UtilitiesExpense
|
142019 | usd |
| CY2023 | ifrs-full |
Travel Expense
TravelExpense
|
980317 | usd |
| CY2022 | ifrs-full |
Travel Expense
TravelExpense
|
851139 | usd |
| CY2021 | ifrs-full |
Travel Expense
TravelExpense
|
13356 | usd |
| CY2023 | ifrs-full |
Research And Development Expense
ResearchAndDevelopmentExpense
|
879438 | usd |
| CY2022 | ifrs-full |
Research And Development Expense
ResearchAndDevelopmentExpense
|
847068 | usd |
| CY2021 | ifrs-full |
Research And Development Expense
ResearchAndDevelopmentExpense
|
456180 | usd |
| CY2023 | ifrs-full |
Rental Expense
RentalExpense
|
401307 | usd |
| CY2022 | ifrs-full |
Rental Expense
RentalExpense
|
351730 | usd |
| CY2021 | ifrs-full |
Rental Expense
RentalExpense
|
250994 | usd |
| CY2023 | ifrs-full |
Repairs And Maintenance Expense
RepairsAndMaintenanceExpense
|
399605 | usd |
| CY2022 | ifrs-full |
Repairs And Maintenance Expense
RepairsAndMaintenanceExpense
|
304938 | usd |
| CY2021 | ifrs-full |
Repairs And Maintenance Expense
RepairsAndMaintenanceExpense
|
11144 | usd |
| CY2023 | GNS |
Athletic Program Expenses
AthleticProgramExpenses
|
398896 | usd |
| CY2022 | GNS |
Athletic Program Expenses
AthleticProgramExpenses
|
277602 | usd |
| CY2023 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
29904423 | usd |
| CY2022 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
21073794 | usd |
| CY2021 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
7211204 | usd |
| CY2023 | ifrs-full |
Disclosure Of Interest Expense Explanatory
DisclosureOfInterestExpenseExplanatory
|
<p id="xdx_808_eifrs-full--DisclosureOfInterestExpenseExplanatory_zofz4aImWbpg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 27 — <span id="xdx_82E_zbewVmZrSQ35">INTEREST EXPENSE, NET</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_eifrs-full--DisclosureOfInterestIncomeExpenseExplanatory_zY6RuVOfIRB9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the years ended December 31, 2023 and 2022, the Company earned interest income and incurred interest expense as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zWorJ6GUP4e3" style="display: none">SCHEDULE OF COMPANY EARNED INTEREST INCOME AND INCURRED INTEREST EXPENSE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20230101__20231231_z77iFwfnm8wd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20220101__20221231_za7FO1h4WLXl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20210101__20211231_zcbgoMM7dS5g" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year Ended December 31,</b></span></p></td><td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Interest (Expense) income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--BankAndOtherCash_pp0p0_zGo502GzE0x7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 46%; text-align: left; padding-bottom: 1.5pt">Bank and other cash</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">45,104</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">26,380</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">(74,081</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_407_ecustom--InterestExpenseIncome_iT_pp0p0_z509azKshHvi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Total interest income</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">45,104</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">26,380</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(74,081</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Interest expense/finance costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--InterestExpenseOnLeaseLiabilities_iN_pp0p0_di_ztYvTGSSbInk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(787,340</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(491,336</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(131,291</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--OtherInterestPayableToLoans_iN_pp0p0_di_zClOQtOKxSdk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Other interest paid – loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,952,277</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(847,520</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(103,357</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--AmortizationOfDebtDiscount_iN_pp0p0_di_z27Yfndhfxog" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Amortization of debt discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3437">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3438">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(140,837</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--FinanceCosts_iNT_pp0p0_di_zbcAew8ilol1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Total interest expense/ finance costs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,739,617</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,338,856</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(375,485</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_406_ecustom--InterestExpenseIncomeNet_iT_pp0p0_zLoOTNx1pn2i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total interest (expense), net</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,694,513</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,312,476</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(449,566</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8A3_z0vUtwEBOtW6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Disclosure Of Interest Income Expense Explanatory
DisclosureOfInterestIncomeExpenseExplanatory
|
<p id="xdx_89D_eifrs-full--DisclosureOfInterestIncomeExpenseExplanatory_zY6RuVOfIRB9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the years ended December 31, 2023 and 2022, the Company earned interest income and incurred interest expense as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zWorJ6GUP4e3" style="display: none">SCHEDULE OF COMPANY EARNED INTEREST INCOME AND INCURRED INTEREST EXPENSE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20230101__20231231_z77iFwfnm8wd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20220101__20221231_za7FO1h4WLXl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20210101__20211231_zcbgoMM7dS5g" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year Ended December 31,</b></span></p></td><td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Interest (Expense) income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--BankAndOtherCash_pp0p0_zGo502GzE0x7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 46%; text-align: left; padding-bottom: 1.5pt">Bank and other cash</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">45,104</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">26,380</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">(74,081</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_407_ecustom--InterestExpenseIncome_iT_pp0p0_z509azKshHvi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Total interest income</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">45,104</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">26,380</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(74,081</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Interest expense/finance costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--InterestExpenseOnLeaseLiabilities_iN_pp0p0_di_ztYvTGSSbInk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(787,340</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(491,336</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(131,291</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--OtherInterestPayableToLoans_iN_pp0p0_di_zClOQtOKxSdk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Other interest paid – loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,952,277</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(847,520</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(103,357</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--AmortizationOfDebtDiscount_iN_pp0p0_di_z27Yfndhfxog" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Amortization of debt discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3437">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3438">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(140,837</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--FinanceCosts_iNT_pp0p0_di_zbcAew8ilol1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Total interest expense/ finance costs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,739,617</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,338,856</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(375,485</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_406_ecustom--InterestExpenseIncomeNet_iT_pp0p0_zLoOTNx1pn2i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total interest (expense), net</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,694,513</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,312,476</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(449,566</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> | |
| CY2023 | GNS |
Bank And Other Cash
BankAndOtherCash
|
45104 | usd |
| CY2022 | GNS |
Bank And Other Cash
BankAndOtherCash
|
26380 | usd |
| CY2021 | GNS |
Bank And Other Cash
BankAndOtherCash
|
-74081 | usd |
| CY2023 | GNS |
Interest Expense Income
InterestExpenseIncome
|
45104 | usd |
| CY2022 | GNS |
Interest Expense Income
InterestExpenseIncome
|
26380 | usd |
| CY2021 | GNS |
Interest Expense Income
InterestExpenseIncome
|
-74081 | usd |
| CY2023 | ifrs-full |
Interest Expense On Lease Liabilities
InterestExpenseOnLeaseLiabilities
|
787340 | usd |
| CY2022 | ifrs-full |
Interest Expense On Lease Liabilities
InterestExpenseOnLeaseLiabilities
|
491336 | usd |
| CY2021 | ifrs-full |
Interest Expense On Lease Liabilities
InterestExpenseOnLeaseLiabilities
|
131291 | usd |
| CY2023 | GNS |
Other Interest Payable To Loans
OtherInterestPayableToLoans
|
2952277 | usd |
| CY2022 | GNS |
Other Interest Payable To Loans
OtherInterestPayableToLoans
|
847520 | usd |
| CY2021 | GNS |
Other Interest Payable To Loans
OtherInterestPayableToLoans
|
103357 | usd |
| CY2021 | GNS |
Amortization Of Debt Discount
AmortizationOfDebtDiscount
|
140837 | usd |
| CY2023 | ifrs-full |
Finance Costs
FinanceCosts
|
3739617 | usd |
| CY2022 | ifrs-full |
Finance Costs
FinanceCosts
|
1338856 | usd |
| CY2021 | ifrs-full |
Finance Costs
FinanceCosts
|
375485 | usd |
| CY2023 | GNS |
Interest Expense Income Net
InterestExpenseIncomeNet
|
-3694513 | usd |
| CY2022 | GNS |
Interest Expense Income Net
InterestExpenseIncomeNet
|
-1312476 | usd |
| CY2021 | GNS |
Interest Expense Income Net
InterestExpenseIncomeNet
|
-449566 | usd |
| CY2023 | GNS |
Disclosure Of Other Non Operating Income Explanatory
DisclosureOfOtherNonOperatingIncomeExplanatory
|
<p id="xdx_80B_ecustom--DisclosureOfOtherNonOperatingIncomeExplanatory_zBMmu5oNANll" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 28 — <span id="xdx_822_zHi6Yev0fU2h">OTHER INCOME</span></span></span></p> <p id="xdx_892_ecustom--DisclosureOfDetailedInformationOtherIncomeExplanatory_zOEsKQKWzVO" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_zTSCO1PzMOD" style="display: none">SCHEDULE OF OTHER INCOME</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20230101__20231231_zf39goiFftOj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20220101__20221231_zzdqgWFQn8e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20210101__20211231_zHY2ZJuehC3h" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years Ended December 31,</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eifrs-full--OtherIncome_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--SARSCompromiseMember_zvr5DRPStA7b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">SARS compromise</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3453">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">196,501</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3455">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--OtherIncome_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--GainInBoughtBackOfSharesMember_zbL4avIxTysd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gain in bought back of shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3457">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3459">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--OtherIncome_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--SaleOfChristRevealedMember_z6iCesakx9Df" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sale of Christ Revealed</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3462">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3463">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--OtherIncome_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--PropertyCEOCommissionMember_zRyxvgA7uBCe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Property CEO Commission</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,917</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3466">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3467">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--OtherIncome_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--WorkSpacePlansMember_zWpBHl3cbBmb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Work space plans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,210</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3470">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3471">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--OtherIncome_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--OtherIncomesMember_zjVqAN4K8LB1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,015</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,936</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3475">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--OtherIncome_zeAfQztYxWyd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Other income</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">207,142</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">418,437</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3479">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zqA2DaHQmrwg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | GNS |
Disclosure Of Detailed Information Other Income Explanatory
DisclosureOfDetailedInformationOtherIncomeExplanatory
|
<p id="xdx_892_ecustom--DisclosureOfDetailedInformationOtherIncomeExplanatory_zOEsKQKWzVO" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_zTSCO1PzMOD" style="display: none">SCHEDULE OF OTHER INCOME</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20230101__20231231_zf39goiFftOj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20220101__20221231_zzdqgWFQn8e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20210101__20211231_zHY2ZJuehC3h" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years Ended December 31,</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eifrs-full--OtherIncome_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--SARSCompromiseMember_zvr5DRPStA7b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">SARS compromise</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3453">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">196,501</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3455">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--OtherIncome_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--GainInBoughtBackOfSharesMember_zbL4avIxTysd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gain in bought back of shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3457">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3459">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--OtherIncome_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--SaleOfChristRevealedMember_z6iCesakx9Df" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sale of Christ Revealed</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3462">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3463">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--OtherIncome_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--PropertyCEOCommissionMember_zRyxvgA7uBCe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Property CEO Commission</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,917</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3466">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3467">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--OtherIncome_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--WorkSpacePlansMember_zWpBHl3cbBmb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Work space plans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,210</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3470">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3471">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--OtherIncome_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--OtherIncomesMember_zjVqAN4K8LB1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,015</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,936</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3475">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--OtherIncome_zeAfQztYxWyd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Other income</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">207,142</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">418,437</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3479">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2023 | ifrs-full |
Other Income
OtherIncome
|
207142 | usd |
| CY2022 | ifrs-full |
Other Income
OtherIncome
|
418437 | usd |
| CY2023 | ifrs-full |
Disclosure Of Income Tax Explanatory
DisclosureOfIncomeTaxExplanatory
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<p id="xdx_80A_eifrs-full--DisclosureOfIncomeTaxExplanatory_zPEAoLRv4x5j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 29 — <span id="xdx_822_zJO8poHDpbVi">INCOME TAX EXPENSE</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group is subject to income taxes in the countries of Indonesia, Singapore, New Zealand, United States, United Kingdom and South Africa.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_ecustom--ScheduleofProvisionForIncomeTaxesProvisionsBenefitsAndDeferredIncomeTaxTableTextBlock_zUxCty79pD92" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The provision for income taxes consists of the following provisions (benefits):</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_ziNBjtVgSJhb" style="display: none">SCHEDULE OF PROVISION FOR INCOME TAXES PROVISIONS (BENEFITS)</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231_zztw93ZAD6b2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20220101__20221231_zxqKKEDCVNn6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20210101__20211231_zypz8o7j9Jja" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Years ended December 31,</b></span></p></td><td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Current tax:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentTaxExpenseIncome_zetN5moq3Pn9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; width: 46%; text-align: left">Current tax on profits for the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">32,115</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">220,570</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3487">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods_zkbg1jq8eAia" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Current tax</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">32,115</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">220,570</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3491">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred income tax:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_zm61AQeiLToe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">(Increase) decrease in deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3493">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,240</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,230</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_pp0p0_zjGfeoVIZFGa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Decrease in deferred tax liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,110,801</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,313,406</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(99,622</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_404_eifrs-full--CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> Deferred income tax</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,110,801</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,284,166</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(128,852</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--IncomeTaxExpenseContinuingOperations_pp0p0_zvDISRMfnF4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Benefit from income taxes</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,078,686</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,063,596</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(128,852</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The provision for income taxes by country consists of the following provisions (benefits):</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--IndonesiaCountryMember_zQolrUjjctPh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">INDONESIA</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--NewZealandCountryMember_zNA9VaeNYt4c" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">NEW ZEALAND</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--SingaporeCountryMember_zGCm0JbQOs2l" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">SINGAPORE</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--SouthAfricaCountryMember_zObKJXydNhr7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">SOUTH AFRICA</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--UKCountryMember_zDjzmYOv928c" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">UK</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231__ifrs-full--GeographicalAreasAxis__custom--USACountryMember_zLrtDc6fqQf6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">USA</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20230101__20231231_zYbCsn5mpKv1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">CONSOLIDATED</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Current Expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods_hcustom--IfrsIncomeTaxAuthorityAxis__custom--StateMember_zgTE3ejTFI8e" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; width: 37%">State</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">200</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">200</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods_hcustom--IfrsIncomeTaxAuthorityAxis__custom--ForeignMember_zVkXM0KRujE6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3517">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,050</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3519">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,802</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">40,767</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3522">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">31,915</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods_z48TGzhmh6x9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total Current Tax Expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3525">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,050</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3527">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,802</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,767</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,115</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Deferred Expense</td><td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td><td style="font-style: italic; text-align: right"> </td><td style="font-style: italic; text-align: left"> </td><td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td><td style="font-style: italic; text-align: right"> </td><td style="font-style: italic; text-align: left"> </td><td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td><td style="font-style: italic; text-align: right"> </td><td style="font-style: italic; text-align: left"> </td><td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td><td style="font-style: italic; text-align: right"> </td><td style="font-style: italic; text-align: left"> </td><td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td><td style="font-style: italic; text-align: right"> </td><td style="font-style: italic; text-align: left"> </td><td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td><td style="font-style: italic; text-align: right"> </td><td style="font-style: italic; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_hcustom--IfrsIncomeTaxAuthorityAxis__custom--FederalMember_zwkvlR3gNQ8d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3533">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3534">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3535">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3536">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3537">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(706,102</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(706,102</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_hcustom--IfrsIncomeTaxAuthorityAxis__custom--StateMember_zMxAH9andmQa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3541">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3542">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3543">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3544">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3545">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(131,487</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(131,487</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_hcustom--IfrsIncomeTaxAuthorityAxis__custom--ForeignMember_zvshQrBK1HRb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3549">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(83,410</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3551">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,044</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(200,846</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3554">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(273,212</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity_zud2n4EWhZCd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left">Total Deferred Tax Expense</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3557">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(83,410</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3559">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">11,044</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(200,847</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(837,589</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,110,801</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IncomeTaxExpenseContinuingOperations_pp0p0_zwdu6nuFpRS2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">(Benefit from) Provision for Income Taxes</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3565">-</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(89,460</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3567">-</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">8,242</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(160,079</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(837,389</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(1,078,686</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td></tr> </table> <p id="xdx_8A4_zT0h9PfaXMv8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_ecustom--DisclosureOfReconciliationOfIncomeTaxesAtStatutoryRateExplanatory_z2uRrfSh9pBe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The reconciliation of income taxes at the statutory rate of Singapore to the effective tax rates for the years ended December 31, 2023 and 2022 is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zNOodL2q4cz" style="display: none">SCHEDULE OF RECONCILIATION OF INCOME TAXES AT THE STATUTORY RATE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20230101__20231231_zOASTwYH9qS8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20220101__20221231_zSbpIRXKWqZ2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20210101__20211231_zltb3AftuX6a" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year ended December 31,</b></span></p></td><td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eifrs-full--AccountingProfit_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 46%; text-align: left">Loss from continuing operations before provision for income taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(6,208,871</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(56,315,143</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(4,681,050</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--TaxEffectOfForeignTaxRates_maITECOzacw_zU6dP1akcJol" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Tax at the Singapore rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFQ09OQ0lMSUFUSU9OIE9GIElOQ09NRSBUQVhFUyBBVCBUSEUgU1RBVFVUT1JZIFJBVEUgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--TaxRateEffectOfForeignTaxRates_pid_dp_uPure_c20230101__20231231_znLoo9B0WVc3" title="Tax at the Singapore rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFQ09OQ0lMSUFUSU9OIE9GIElOQ09NRSBUQVhFUyBBVCBUSEUgU1RBVFVUT1JZIFJBVEUgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_907_eifrs-full--TaxRateEffectOfForeignTaxRates_pid_dp_uPure_c20220101__20221231_zzc9fzmTiGj3" title="Tax at the Singapore rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFQ09OQ0lMSUFUSU9OIE9GIElOQ09NRSBUQVhFUyBBVCBUSEUgU1RBVFVUT1JZIFJBVEUgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--TaxRateEffectOfForeignTaxRates_pid_dp_uPure_c20210101__20211231_zvCz7XpUvtd8" title="Tax at the Singapore rate">17</span></span></span>%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,055,508</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,573,574</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(785,069</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Reconciling items:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_i01_pp0p0_maITECOzacw_zEM52xG13ed6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Permanent differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,380,272</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,867,054</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,272</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--TaxEffectOfRevenuesExemptFromTaxation2011_i01_pp0p0_msITECOzacw_zlMGZ0Am45r3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Current period net operating losses not recognised as a deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,600,731</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,019,483</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">743,997</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--TaxEffectFromChangeInTaxRate_i01_pp0p0_maITECOzacw_zoZ9i0M23Tb8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Rate differential – non-Singapore entities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(183,113</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(736,092</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(55,045</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_i01_pp0p0_maITECOzacw_zwKrE5pBSh6c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Other deferred tax activity</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">939,476</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">359,533</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(64,007</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--IncomeTaxExpenseContinuingOperations_i01T_pp0p0_mtITECOzacw_znqpHg9KqPye" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Benefit from income taxes</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,078,686</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,063,596</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(128,852</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8A6_zL70U28AvRu7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Current Tax Expense Income
CurrentTaxExpenseIncome
|
32115 | usd |
| CY2022 | ifrs-full |
Current Tax Expense Income
CurrentTaxExpenseIncome
|
220570 | usd |
| CY2023 | ifrs-full |
Current Tax Expense Income And Adjustments For Current Tax Of Prior Periods
CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods
|
32115 | usd |
| CY2022 | ifrs-full |
Current Tax Expense Income And Adjustments For Current Tax Of Prior Periods
CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods
|
220570 | usd |
| CY2022 | ifrs-full |
Current Tax Relating To Items Charged Or Credited Directly To Equity
CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
|
29240 | usd |
| CY2021 | ifrs-full |
Current Tax Relating To Items Charged Or Credited Directly To Equity
CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
|
-29230 | usd |
| CY2023 | ifrs-full |
Deferred Tax Relating To Items Charged Or Credited Directly To Equity
DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
|
-1110801 | usd |
| CY2022 | ifrs-full |
Deferred Tax Relating To Items Charged Or Credited Directly To Equity
DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
|
-1313406 | usd |
| CY2021 | ifrs-full |
Deferred Tax Relating To Items Charged Or Credited Directly To Equity
DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
|
-99622 | usd |
| CY2023 | ifrs-full |
Current And Deferred Tax Relating To Items Charged Or Credited Directly To Equity
CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
|
-1110801 | usd |
| CY2022 | ifrs-full |
Current And Deferred Tax Relating To Items Charged Or Credited Directly To Equity
CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
|
-1284166 | usd |
| CY2021 | ifrs-full |
Current And Deferred Tax Relating To Items Charged Or Credited Directly To Equity
CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
|
-128852 | usd |
| CY2023 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
-1078686 | usd |
| CY2022 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
-1063596 | usd |
| CY2021 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
-128852 | usd |
| CY2023 | ifrs-full |
Current Tax Expense Income And Adjustments For Current Tax Of Prior Periods
CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods
|
32115 | usd |
| CY2023 | ifrs-full |
Current And Deferred Tax Relating To Items Charged Or Credited Directly To Equity
CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
|
-1110801 | usd |
| CY2023 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
-1078686 | usd |
| CY2023 | GNS |
Disclosure Of Reconciliation Of Income Taxes At Statutory Rate Explanatory
DisclosureOfReconciliationOfIncomeTaxesAtStatutoryRateExplanatory
|
<p id="xdx_899_ecustom--DisclosureOfReconciliationOfIncomeTaxesAtStatutoryRateExplanatory_z2uRrfSh9pBe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The reconciliation of income taxes at the statutory rate of Singapore to the effective tax rates for the years ended December 31, 2023 and 2022 is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zNOodL2q4cz" style="display: none">SCHEDULE OF RECONCILIATION OF INCOME TAXES AT THE STATUTORY RATE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20230101__20231231_zOASTwYH9qS8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20220101__20221231_zSbpIRXKWqZ2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20210101__20211231_zltb3AftuX6a" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year ended December 31,</b></span></p></td><td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eifrs-full--AccountingProfit_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 46%; text-align: left">Loss from continuing operations before provision for income taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(6,208,871</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(56,315,143</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(4,681,050</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--TaxEffectOfForeignTaxRates_maITECOzacw_zU6dP1akcJol" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Tax at the Singapore rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFQ09OQ0lMSUFUSU9OIE9GIElOQ09NRSBUQVhFUyBBVCBUSEUgU1RBVFVUT1JZIFJBVEUgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--TaxRateEffectOfForeignTaxRates_pid_dp_uPure_c20230101__20231231_znLoo9B0WVc3" title="Tax at the Singapore rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFQ09OQ0lMSUFUSU9OIE9GIElOQ09NRSBUQVhFUyBBVCBUSEUgU1RBVFVUT1JZIFJBVEUgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_907_eifrs-full--TaxRateEffectOfForeignTaxRates_pid_dp_uPure_c20220101__20221231_zzc9fzmTiGj3" title="Tax at the Singapore rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFQ09OQ0lMSUFUSU9OIE9GIElOQ09NRSBUQVhFUyBBVCBUSEUgU1RBVFVUT1JZIFJBVEUgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--TaxRateEffectOfForeignTaxRates_pid_dp_uPure_c20210101__20211231_zvCz7XpUvtd8" title="Tax at the Singapore rate">17</span></span></span>%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,055,508</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,573,574</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(785,069</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Reconciling items:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_i01_pp0p0_maITECOzacw_zEM52xG13ed6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Permanent differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,380,272</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,867,054</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,272</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--TaxEffectOfRevenuesExemptFromTaxation2011_i01_pp0p0_msITECOzacw_zlMGZ0Am45r3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Current period net operating losses not recognised as a deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,600,731</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,019,483</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">743,997</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--TaxEffectFromChangeInTaxRate_i01_pp0p0_maITECOzacw_zoZ9i0M23Tb8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Rate differential – non-Singapore entities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(183,113</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(736,092</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(55,045</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_i01_pp0p0_maITECOzacw_zwKrE5pBSh6c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Other deferred tax activity</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">939,476</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">359,533</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(64,007</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--IncomeTaxExpenseContinuingOperations_i01T_pp0p0_mtITECOzacw_znqpHg9KqPye" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Benefit from income taxes</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,078,686</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,063,596</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(128,852</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> | |
| CY2023 | ifrs-full |
Accounting Profit
AccountingProfit
|
-6208871 | usd |
| CY2022 | ifrs-full |
Accounting Profit
AccountingProfit
|
-56315143 | usd |
| CY2021 | ifrs-full |
Accounting Profit
AccountingProfit
|
-4681050 | usd |
| CY2023 | ifrs-full |
Tax Rate Effect Of Foreign Tax Rates
TaxRateEffectOfForeignTaxRates
|
0.17 | pure |
| CY2022 | ifrs-full |
Tax Rate Effect Of Foreign Tax Rates
TaxRateEffectOfForeignTaxRates
|
0.17 | pure |
| CY2021 | ifrs-full |
Tax Rate Effect Of Foreign Tax Rates
TaxRateEffectOfForeignTaxRates
|
0.17 | pure |
| CY2023 | ifrs-full |
Tax Effect Of Foreign Tax Rates
TaxEffectOfForeignTaxRates
|
-1055508 | usd |
| CY2022 | ifrs-full |
Tax Effect Of Foreign Tax Rates
TaxEffectOfForeignTaxRates
|
-9573574 | usd |
| CY2021 | ifrs-full |
Tax Effect Of Foreign Tax Rates
TaxEffectOfForeignTaxRates
|
-785069 | usd |
| CY2023 | ifrs-full |
Tax Expense Income At Applicable Tax Rate
TaxExpenseIncomeAtApplicableTaxRate
|
-2380272 | usd |
| CY2022 | ifrs-full |
Tax Expense Income At Applicable Tax Rate
TaxExpenseIncomeAtApplicableTaxRate
|
5867054 | usd |
| CY2021 | ifrs-full |
Tax Expense Income At Applicable Tax Rate
TaxExpenseIncomeAtApplicableTaxRate
|
31272 | usd |
| CY2023 | ifrs-full |
Tax Effect Of Revenues Exempt From Taxation2011
TaxEffectOfRevenuesExemptFromTaxation2011
|
1600731 | usd |
| CY2022 | ifrs-full |
Tax Effect Of Revenues Exempt From Taxation2011
TaxEffectOfRevenuesExemptFromTaxation2011
|
3019483 | usd |
| CY2021 | ifrs-full |
Tax Effect Of Revenues Exempt From Taxation2011
TaxEffectOfRevenuesExemptFromTaxation2011
|
743997 | usd |
| CY2023 | ifrs-full |
Tax Effect From Change In Tax Rate
TaxEffectFromChangeInTaxRate
|
-183113 | usd |
| CY2022 | ifrs-full |
Tax Effect From Change In Tax Rate
TaxEffectFromChangeInTaxRate
|
-736092 | usd |
| CY2021 | ifrs-full |
Tax Effect From Change In Tax Rate
TaxEffectFromChangeInTaxRate
|
-55045 | usd |
| CY2023 | ifrs-full |
Other Tax Effects For Reconciliation Between Accounting Profit And Tax Expense Income
OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
|
939476 | usd |
| CY2022 | ifrs-full |
Other Tax Effects For Reconciliation Between Accounting Profit And Tax Expense Income
OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
|
359533 | usd |
| CY2021 | ifrs-full |
Other Tax Effects For Reconciliation Between Accounting Profit And Tax Expense Income
OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
|
-64007 | usd |
| CY2023 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
-1078686 | usd |
| CY2022 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
-1063596 | usd |
| CY2021 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
-128852 | usd |
| CY2023 | ifrs-full |
Disclosure Of Earnings Per Share Explanatory
DisclosureOfEarningsPerShareExplanatory
|
<p id="xdx_804_eifrs-full--DisclosureOfEarningsPerShareExplanatory_zZvy395ANwDk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 30 — <span id="xdx_824_zJ8VA6tWVjPe">EARNINGS PER SHARE</span></span></span></p> <p id="xdx_89C_eifrs-full--EarningsPerShareExplanatory_zLOT65AJThec" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_z2VnlcYUF6Qj" style="display: none">SUMMARY OF EARNINGS PER SHARE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20230101__20231231_zquGhpw1fYc8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">20<sup id="xdx_F52_z7MY0ZNAtflf">(1)</sup>23</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20220101__20221231_zKcOQvUabRS8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20210101__20211231_zgL4jvdr8N6d" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Years ended December 31,</b></span></p></td><td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As restated (1)</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 46%; text-align: left">Loss per share, basic and diluted</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 14%; font-weight: bold; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgRUFSTklOR1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90D_eifrs-full--BasicEarningsLossPerShare_c20230101__20231231_zKtvyS6JaG92" title="Loss per share, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgRUFSTklOR1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_906_eifrs-full--DilutedEarningsLossPerShare_c20230101__20231231_zAg9BA1nTCwe" title="Loss per share, diluted">(0.10</span></span></td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 14%; font-weight: bold; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgRUFSTklOR1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_901_eifrs-full--BasicEarningsLossPerShare_c20220101__20221231_z01xDV417Po" title="Loss per share, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgRUFSTklOR1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_901_eifrs-full--DilutedEarningsLossPerShare_c20220101__20221231_zneB5INyf6w6" title="Loss per share, diluted">(2.47</span></span></td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 14%; font-weight: bold; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgRUFSTklOR1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90A_eifrs-full--BasicEarningsLossPerShare_c20210101__20211231_zGemciDGGcBl" title="Loss per share, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgRUFSTklOR1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_902_eifrs-full--DilutedEarningsLossPerShare_c20210101__20211231_zWwmzWBnuzLi" title="Loss per share, diluted">(0.28</span></span></td><td style="width: 1%; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">The calculation of basic and diluted loss per share has been based on the following loss attributable to ordinary shareholders and the weighted average number of ordinary shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--ProfitLoss_maPLATOzB5j_zZteOAUDHGp1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Net Loss</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,711,222</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(56,006,439</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,489,198</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--ProfitLossAttributableToNoncontrollingInterests_maPLATOzB5j_zhU7eiZAlIFj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Non-Controlling Interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(54,079</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(206,021</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(173,959</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--ProfitLossAttributableToOwnersOfParent_iT_mtPLATOzB5j_zdgkKhGN6wX3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Loss Attributed to Ordinary Shareholders</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,657,143</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(55,800,418</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,315,239</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract_iB_zwUkRNoY0ARb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Weighted Average Number of Ordinary Shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--WeightedAveragesShares_i01S_zTL1pUKryJA8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Issued at the beginning of the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,705,227</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,155,812</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,155,812</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--IncreaseDecreaseInNumberOfOrdinarySharesIssued_i01_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Issued in current Year</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">46,168,557</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,549,415</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3651">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--WeightedAveragesShares_i01E_zC9aaOITslwg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Issued at the end of the year</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">73,873,784</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">27,705,227</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">16,155,812</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--AdjustedWeightedAverageShares_i01_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Weighted Average</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,501,971</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,634,366</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,155,812</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--DilutedEarningsPerShareAbstract_iB_z97X4eZxLpRd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Diluted (loss) per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">There are no dilutive instruments and therefore diluted earnings<br/> per share is the same as basic earnings per share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Instruments that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--IfrsAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_i01_zTUFOVaXzST3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Share Options and RSUs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,524,949</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,511,664</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,138,140</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zx0UXuMhMf35" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in"></td><td style="text-align: justify; width: 0.25in"><span id="xdx_F08_zmJKcEwanod5" style="font-size: 10pt">1)</span></td><td style="text-align: justify"><span id="xdx_F15_z1o2aKslraBd" style="font-size: 10pt">Restatement as per Note 2</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Earnings Per Share Explanatory
EarningsPerShareExplanatory
|
<p id="xdx_89C_eifrs-full--EarningsPerShareExplanatory_zLOT65AJThec" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_z2VnlcYUF6Qj" style="display: none">SUMMARY OF EARNINGS PER SHARE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20230101__20231231_zquGhpw1fYc8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">20<sup id="xdx_F52_z7MY0ZNAtflf">(1)</sup>23</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20220101__20221231_zKcOQvUabRS8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20210101__20211231_zgL4jvdr8N6d" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Years ended December 31,</b></span></p></td><td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As restated (1)</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 46%; text-align: left">Loss per share, basic and diluted</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 14%; font-weight: bold; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgRUFSTklOR1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90D_eifrs-full--BasicEarningsLossPerShare_c20230101__20231231_zKtvyS6JaG92" title="Loss per share, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgRUFSTklOR1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_906_eifrs-full--DilutedEarningsLossPerShare_c20230101__20231231_zAg9BA1nTCwe" title="Loss per share, diluted">(0.10</span></span></td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 14%; font-weight: bold; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgRUFSTklOR1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_901_eifrs-full--BasicEarningsLossPerShare_c20220101__20221231_z01xDV417Po" title="Loss per share, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgRUFSTklOR1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_901_eifrs-full--DilutedEarningsLossPerShare_c20220101__20221231_zneB5INyf6w6" title="Loss per share, diluted">(2.47</span></span></td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 14%; font-weight: bold; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgRUFSTklOR1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_90A_eifrs-full--BasicEarningsLossPerShare_c20210101__20211231_zGemciDGGcBl" title="Loss per share, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgRUFSTklOR1MgUEVSIFNIQVJFIChEZXRhaWxzKQA_" id="xdx_902_eifrs-full--DilutedEarningsLossPerShare_c20210101__20211231_zWwmzWBnuzLi" title="Loss per share, diluted">(0.28</span></span></td><td style="width: 1%; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">The calculation of basic and diluted loss per share has been based on the following loss attributable to ordinary shareholders and the weighted average number of ordinary shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--ProfitLoss_maPLATOzB5j_zZteOAUDHGp1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Net Loss</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,711,222</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(56,006,439</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,489,198</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--ProfitLossAttributableToNoncontrollingInterests_maPLATOzB5j_zhU7eiZAlIFj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Non-Controlling Interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(54,079</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(206,021</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(173,959</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--ProfitLossAttributableToOwnersOfParent_iT_mtPLATOzB5j_zdgkKhGN6wX3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Loss Attributed to Ordinary Shareholders</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,657,143</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(55,800,418</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,315,239</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract_iB_zwUkRNoY0ARb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Weighted Average Number of Ordinary Shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--WeightedAveragesShares_i01S_zTL1pUKryJA8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Issued at the beginning of the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,705,227</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,155,812</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,155,812</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--IncreaseDecreaseInNumberOfOrdinarySharesIssued_i01_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Issued in current Year</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">46,168,557</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,549,415</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3651">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--WeightedAveragesShares_i01E_zC9aaOITslwg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Issued at the end of the year</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">73,873,784</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">27,705,227</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">16,155,812</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--AdjustedWeightedAverageShares_i01_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Weighted Average</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,501,971</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,634,366</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,155,812</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--DilutedEarningsPerShareAbstract_iB_z97X4eZxLpRd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Diluted (loss) per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">There are no dilutive instruments and therefore diluted earnings<br/> per share is the same as basic earnings per share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Instruments that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--IfrsAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_i01_zTUFOVaXzST3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Share Options and RSUs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,524,949</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,511,664</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,138,140</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2023 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-0.10 | |
| CY2023 | ifrs-full |
Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
|
-0.10 | |
| CY2022 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-2.47 | |
| CY2022 | ifrs-full |
Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
|
-2.47 | |
| CY2021 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-0.28 | |
| CY2021 | ifrs-full |
Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
|
-0.28 | |
| CY2023 | ifrs-full |
Profit Loss
ProfitLoss
|
-5711222 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-56006439 | usd |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-4489198 | usd |
| CY2023 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
-54079 | usd |
| CY2022 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
-206021 | usd |
| CY2021 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
-173959 | usd |
| CY2023 | ifrs-full |
Profit Loss Attributable To Owners Of Parent
ProfitLossAttributableToOwnersOfParent
|
-5657143 | usd |
| CY2022 | ifrs-full |
Profit Loss Attributable To Owners Of Parent
ProfitLossAttributableToOwnersOfParent
|
-55800418 | usd |
| CY2021 | ifrs-full |
Profit Loss Attributable To Owners Of Parent
ProfitLossAttributableToOwnersOfParent
|
-4315239 | usd |
| CY2022Q4 | GNS |
Weighted Averages Shares
WeightedAveragesShares
|
27705227 | shares |
| CY2021Q4 | GNS |
Weighted Averages Shares
WeightedAveragesShares
|
16155812 | shares |
| CY2020Q4 | GNS |
Weighted Averages Shares
WeightedAveragesShares
|
16155812 | shares |
| CY2023 | ifrs-full |
Increase Decrease In Number Of Ordinary Shares Issued
IncreaseDecreaseInNumberOfOrdinarySharesIssued
|
46168557 | shares |
| CY2022 | ifrs-full |
Increase Decrease In Number Of Ordinary Shares Issued
IncreaseDecreaseInNumberOfOrdinarySharesIssued
|
11549415 | shares |
| CY2023Q4 | GNS |
Weighted Averages Shares
WeightedAveragesShares
|
73873784 | shares |
| CY2022Q4 | GNS |
Weighted Averages Shares
WeightedAveragesShares
|
27705227 | shares |
| CY2021Q4 | GNS |
Weighted Averages Shares
WeightedAveragesShares
|
16155812 | shares |
| CY2023 | ifrs-full |
Adjusted Weighted Average Shares
AdjustedWeightedAverageShares
|
55501971 | shares |
| CY2022 | ifrs-full |
Adjusted Weighted Average Shares
AdjustedWeightedAverageShares
|
22634366 | shares |
| CY2021 | ifrs-full |
Adjusted Weighted Average Shares
AdjustedWeightedAverageShares
|
16155812 | shares |
| CY2023 | GNS |
Ifrs Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
IfrsAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
|
1524949 | shares |
| CY2022 | GNS |
Ifrs Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
IfrsAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
|
1511664 | shares |
| CY2021 | GNS |
Ifrs Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
IfrsAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
|
7138140 | shares |
| CY2023 | ifrs-full |
Disclosure Of Fair Value Measurement Explanatory
DisclosureOfFairValueMeasurementExplanatory
|
<p id="xdx_805_eifrs-full--DisclosureOfFairValueMeasurementExplanatory_zuIAOfCsChR3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 31 — <span id="xdx_820_z1kkj8DQG5w6">FAIR VALUE INFORMATION</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fair value hierarchy</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below analyses assets and liabilities carried at fair value. The different levels are defined as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1: Quoted unadjusted prices in active markets for identical assets or liabilities that the Company can access at measurement date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2: Inputs other than quoted prices included in level 1 that are observable for the asset or liability either directly or indirectly.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3: Unobservable inputs for the asset or liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_891_eifrs-full--DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_zcosIhFZIlGf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2023 and 2022, the Company’s financial assets and liabilities by level within the fair value hierarchy are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_zsZiTslNSd6d" style="display: none">SUMMARY OF FINANCIAL ASSETS AND LIABILITIES BY LEVEL WITHIN THE FAIR VALUE HIERARCHY</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zVWUIbTMObWf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zqUrxsYgdVk8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_zZSJcG41lwog" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20231231_z64MHIht6x98" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">FINANCIAL ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--FinancialAssets_iI_pp0p0_hifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostCategoryMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndRestrictedCashMember_z05TtM1RDBZ1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 44%; text-align: left">Cash and Restricted Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,325,779</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3675">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3676">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,325,779</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">FINANCIAL LIABILITIES</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--FinancialLiabilities_iI_pp0p0_hifrs-full--CategoriesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostCategoryMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--ContingentLiabilitiesMember_z9NY4FrmFAN6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Contingent liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3679">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3680">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,714,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,714,000</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20221231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zYRTgJRsdM7l" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20221231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zlU9TfFYe9Hf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20221231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_zBozBssRMxS2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20221231_zwx22xPSymja" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31, 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">FINANCIAL ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--FinancialAssets_iI_pp0p0_hifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostCategoryMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndRestrictedCashMember_zaHzMD7rwop2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 44%; text-align: left">Cash and Restricted Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">16,829,385</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3685">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3686">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">16,829,385</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--FinancialAssets_iI_pp0p0_hifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostCategoryMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndRestrictedCashMember_zSYzMhyNh3Aj" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets</span></td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">16,829,385</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3690">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3691">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">16,829,385</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">FINANCIAL LIABILITIES</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--FinancialLiabilities_iI_pp0p0_hifrs-full--CategoriesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostCategoryMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--ContingentLiabilitiesMember_zbu9uhhoxwXj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Contingent liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3694">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3695">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,488,594</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,488,594</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--FinancialLiabilities_iI_pp0p0_hifrs-full--CategoriesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostCategoryMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--ContingentLiabilitiesMember_zqic8hMlDMr7" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial liabilities</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3699">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3700">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,488,594</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,488,594</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A3_zy7cLzP6tXp3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Disclosure Of Detailed Information About Financial Instruments Explanatory
DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory
|
<p id="xdx_891_eifrs-full--DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_zcosIhFZIlGf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2023 and 2022, the Company’s financial assets and liabilities by level within the fair value hierarchy are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_zsZiTslNSd6d" style="display: none">SUMMARY OF FINANCIAL ASSETS AND LIABILITIES BY LEVEL WITHIN THE FAIR VALUE HIERARCHY</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zVWUIbTMObWf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zqUrxsYgdVk8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_zZSJcG41lwog" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20231231_z64MHIht6x98" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31, 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">FINANCIAL ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--FinancialAssets_iI_pp0p0_hifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostCategoryMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndRestrictedCashMember_z05TtM1RDBZ1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 44%; text-align: left">Cash and Restricted Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,325,779</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3675">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3676">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,325,779</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">FINANCIAL LIABILITIES</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--FinancialLiabilities_iI_pp0p0_hifrs-full--CategoriesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostCategoryMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--ContingentLiabilitiesMember_z9NY4FrmFAN6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Contingent liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3679">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3680">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,714,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,714,000</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20221231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zYRTgJRsdM7l" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20221231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zlU9TfFYe9Hf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20221231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_zBozBssRMxS2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20221231_zwx22xPSymja" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of December 31, 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">FINANCIAL ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--FinancialAssets_iI_pp0p0_hifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostCategoryMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndRestrictedCashMember_zaHzMD7rwop2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 44%; text-align: left">Cash and Restricted Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">16,829,385</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3685">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3686">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">16,829,385</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--FinancialAssets_iI_pp0p0_hifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostCategoryMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--CashAndRestrictedCashMember_zSYzMhyNh3Aj" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets</span></td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">16,829,385</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3690">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3691">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">16,829,385</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">FINANCIAL LIABILITIES</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--FinancialLiabilities_iI_pp0p0_hifrs-full--CategoriesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostCategoryMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--ContingentLiabilitiesMember_zbu9uhhoxwXj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Contingent liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3694">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3695">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,488,594</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,488,594</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--FinancialLiabilities_iI_pp0p0_hifrs-full--CategoriesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostCategoryMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--ContingentLiabilitiesMember_zqic8hMlDMr7" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial liabilities</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3699">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3700">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,488,594</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,488,594</td><td style="text-align: left"> </td></tr> </table> | |
| CY2023 | ifrs-full |
Disclosure Of Financial Risk Management Explanatory
DisclosureOfFinancialRiskManagementExplanatory
|
<p id="xdx_807_eifrs-full--DisclosureOfFinancialRiskManagementExplanatory_ziVrskxvOlaj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 32 — <span id="xdx_826_zJc4qQkFqFOd">FINANCIAL RISK MANAGEMENT</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s activities expose it to certain financial risks mainly related to:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">market risk (currency risk, interest rate risk and price risk);</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">credit risk, and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">liquidity risk.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The board of directors has overall responsibility for the establishment and oversight of the Company’s risk management framework. The board has established the risk committee, which is responsible for developing and monitoring the Company’s risk management policies. The committee reports quarterly to the board of directors on its activities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s risk management policies are established to identify and analyze the risks faced by the Company, to set appropriate risk limits and controls, and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the Company’s activities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group’s board of directors oversees how management monitors compliance with the risk management policies and procedures and reviews the adequacy of the risk management framework in relation to the risks faced by the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Market risk</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Interest rate risk</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fluctuations in interest rates impact on the value of investments and financing activities, giving rise to interest rate risk.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The debt of the Company is comprised of different instruments, which bear interest at either fixed or floating interest rates. The ratio of fixed and floating rate instruments in the loan portfolio is monitored and managed, by incurring either variable rate bank loans or fixed rate bonds as necessary.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company policy with regards to financial assets, is to invest cash at floating rates of interest and to maintain cash reserves in short-term investments in order to maintain liquidity, while also achieving a satisfactory return for shareholders.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Foreign currency risk</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is exposed to foreign currency risk as a result of certain transactions and borrowings which are denominated in foreign currencies. The foreign currencies in which the Company deals primarily are US Dollars, Singapore Dollars, Indonesian Rupees and South African Rands.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Credit risk</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify">Credit risk is the risk that a customer or counterparty fail to fulfill its contractual obligations resulting in financial loss to the Company. The Company’s main income generating activity is lending to customers and therefore credit risk is a principal risk. Credit risk mainly arises from loans to customers. The Company considers all elements of credit risk exposure such as counterparty default risk for risk management purposes.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><b>Credit risk management</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify">The Company’s credit committee is responsible for managing the Company’s credit risk by:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ensuring that the Company has appropriate credit risk practices, including an effective system of internal control, to consistently determine adequate allowances in accordance with the Company’s stated policies and procedures, IFRS and relevant supervisory guidance.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identifying, assessing and measuring credit risk across the Company, from an individual loan to a portfolio level.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Creating credit policies to protect the Company against the identified risks including the requirements to obtain collateral from borrowers, to perform robust ongoing credit assessment of borrowers and to continually monitor exposures against internal risk limits.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Establishing a robust control framework regarding the authorization structure for the approval and renewal of credit facilities.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Developing and maintaining the Company’s processes for measuring expected credit loss including monitoring of credit risk, incorporation of forward-looking information and the method used to measure expected credit loss.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ensuring that the Company has policies and procedures in place to appropriately maintain and validate methods used to assess and measure expected credit loss.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Establishing a sound credit risk accounting assessment and measurement process that provides it with a strong basis for common systems, tools and data to assess credit risk and to account for expected credit loss. Providing advice, guidance and specialist skills to business units to promote best practice throughout the Company in the management of credit risk.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Maximum exposure to credit risk - financial instruments subject to impairment</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table contains an analysis of the credit risk exposure of financial instruments for which an expected credit loss allowance is recognized. The gross carrying amount of financial assets below also represents the Company’s maximum exposure to credit risk on these assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 33.75pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stage 1: Expected credit losses are recognized at the time of initial recognition of a financial instrument and represent the lifetime cash shortfalls arising from possible default events for the life of loan from the balance sheet date. Expected credit losses continue to be determined on this basis until there is either a significant increase in the credit risk of an instrument or the instrument becomes credit-impaired.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stage 2: If a financial asset experiences a significant increase in credit risk since initial recognition, an expected credit loss provision is recognized for default events that may occur over the lifetime of the asset. Significant increase in credit risk is assessed by comparing the risk of default of an exposure at the reporting date to the risk of default at origination (after taking into account the passage of time). Significant does not mean statistically significant nor is it assessed in the context of changes in expected credit loss. Whether a change in the risk of default is significant or not is assessed using a number of quantitative and qualitative factors, the weight of which depends on the type of product and counterparty. Financial assets that are 30 or more days past due and not credit-impaired will always be considered to have experienced a significant increase in credit risk. </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stage 3: Financial assets that are credit-impaired (or in default) represent those that are past due more than the historical average collection period for past due loans, but not to exceed the original contractual loan terms. Financial assets are also considered to be credit-impaired where the obligors are unlikely to pay on the occurrence of one or more observable events that have a detrimental impact on the estimated future cash flows of the financial asset. It may not be possible to identify a single discrete event but instead the combined effect of several events may cause financial assets to become credit-impaired.</span></td></tr> </table> <p style="margin: 0"> </p> <p style="margin: 0"></p> <p style="margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss provisions against credit-impaired financial assets are determined based on an assessment of the recoverable cash flows under a range of scenarios, including the realization of any collateral held where appropriate. The loss provisions held represent the difference between the present value of the cash flows expected to be recovered, discounted at the instrument’s original effective interest rate, and the gross carrying value of the instrument prior to any credit impairment.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 33.75pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><span> </span></span></p> <p id="xdx_89B_eifrs-full--MaturityAnalysisForNonderivativeFinancialLiabilities_zVd6oQ0dgyii" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 33.75pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><span><span id="xdx_8B5_zgvLTrSL4Ac6" style="display: none">Disclosure of maturity analysis for non-derivative financial liabilities </span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20231231__ifrs-full--PastDueStatusAxis__custom--StageOneLifetimeEclMember_z3hFkRZpDTj8" style="font-weight: bold; text-align: center">Stage 1</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20231231__ifrs-full--PastDueStatusAxis__custom--StageTwoLifetimeEclMember_zsaOM6eXVUE8" style="font-weight: bold; text-align: center">Stage 2</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20231231__ifrs-full--PastDueStatusAxis__custom--StageThreeLifetimeEclMember_zpFp3CQRpqJc" style="font-weight: bold; text-align: center">Stage 3</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" id="xdx_49E_20231231_z8sEsUBy1cph"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">ECL staging</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Stage 1</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Stage 2</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Stage 3</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lifetime</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ECL</b></span></p></td><td> </td><td> </td> <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lifetime</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ECL</b></span></p></td><td> </td><td> </td> <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lifetime</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ECL</b></span></p></td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Total</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eifrs-full--TradeReceivables_iI_z1hOyKtReBxh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> <span style="-sec-ix-hidden: xdx2ixbrl3708">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> <span style="-sec-ix-hidden: xdx2ixbrl3709">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">8,411,825</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">8,411,825</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--OtherReceivable_iI_zoN3jjPfCXf2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Other receivable</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3713">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3714">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">50,465</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">50,465</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--GrossReceivable_iI_z7yYoo351qHf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3718">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3719">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,462,290</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,462,290</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CreditImpairmentLosses_iI_zmJQpkq1cEm6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Credit impairment losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3723">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3724">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,542,904</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,542,904</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_407_ecustom--CarryingAmount_iI_zUNFXM1bZFac" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Carrying amount</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3728">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3729">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,919,396</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,919,396</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20221231__ifrs-full--PastDueStatusAxis__custom--StageOneLifetimeEclMember_zom12A6X4ySh" style="font-weight: bold; text-align: center">Stage 1</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20221231__ifrs-full--PastDueStatusAxis__custom--StageTwoLifetimeEclMember_zQ3BNbI0WqOg" style="font-weight: bold; text-align: center">Stage 2</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20221231__ifrs-full--PastDueStatusAxis__custom--StageThreeLifetimeEclMember_zonpgWujKtdf" style="font-weight: bold; text-align: center">Stage 3</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" id="xdx_493_20221231_zI5dew07eBL5"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">ECL staging</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Stage 1</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Stage 2</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Stage 3</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lifetime</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ECL</b></span></p></td><td> </td><td> </td> <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lifetime</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ECL</b></span></p></td><td> </td><td> </td> <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lifetime</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ECL</b></span></p></td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Total</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eifrs-full--TradeReceivables_iI_zi16Giy4ovA3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> <span style="-sec-ix-hidden: xdx2ixbrl3733">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> <span style="-sec-ix-hidden: xdx2ixbrl3734">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">8,577,930</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">8,577,930</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--OtherReceivable_iI_zptbgohG95kb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Other receivable</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3738">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3739">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">120,304</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">120,304</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--GrossReceivable_iI_zJ0t52ZJ5kKb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3743">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3744">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,698,234</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,698,234</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CreditImpairmentLosses_iI_zLHI1kxP5Bab" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Credit impairment losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3748">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3749">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,721,293</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,721,293</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_407_ecustom--CarryingAmount_iI_zzVkndi4y3D4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Carrying amount</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3753">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3754">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,976,941</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,976,941</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A7_zmthc6q4AHxl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Liquidity risk</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is exposed to liquidity risk, which is the risk that the Company will encounter difficulties in meeting its obligations as they become due.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 2.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Prudent liquidity risk management implies maintaining sufficient cash and term deposits, the availability of funding through an adequate amount of committed credit facilities and the ability to close out market positions. The Group manages liquidity risk by continuously monitoring forecast and actual cash flows and matching the maturity profiles of financial assets and liabilities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The following tables detail the Group’s remaining contractual maturity for its non-derivative financial liabilities based on the agreed repayment terms or the earliest date on which the Group can be required to pay. The table has been drawn up based on the undiscounted cash flows of financial liabilities and include both interest and principal cash flows.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2023</b></span></p> <p id="xdx_898_eifrs-full--DisclosureOfCreditRiskExplanatory_zj30iKGsPvS3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BD_z1SoP530S56f" style="display: none">SCHEDULE OF CONTRACTUAL MATURITY</span> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20231231__ifrs-full--MaturityAxis__ifrs-full--CarryingAmountMember_zLh7TPaWusRk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20231231__ifrs-full--MaturityAxis__custom--TotalContractualUndiscountedCashFlowMember_zYpLVapJM991" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total contractual undiscounted cash flow</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20231231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zN0OcVpDrwY8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">0-365 days</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zeoklylmepJi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Over 1 year</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_406_ecustom--AccountsPayable_znXka1K776N" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: left">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">4,406,850</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">4,406,850</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">4,406,850</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3763">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DueToRelatedParties_iI_zEfpgBxmL0D2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,148,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,148,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,148,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3768">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LoansPayables_iI_zof0tFUvaZs5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loans payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,722,111</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,722,111</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,467,656</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">254,455</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--ShortTermDebt_iI_z52zhQhyUsT9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short term debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">122,415</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">122,415</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">122,415</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3778">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ContractualMaturity_iI_zqa3o44i6azj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Total</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,399,524</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,399,524</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,145,069</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">254,455</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20221231__ifrs-full--MaturityAxis__ifrs-full--CarryingAmountMember_zFwgqi86GqGg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221231__ifrs-full--MaturityAxis__custom--TotalContractualUndiscountedCashFlowMember_zAW2uXX6gaG" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total contractual undiscounted cash flow</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zxi1ah7pj147" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">0-365 days</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zjI88giiYbGd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Over 1 year</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_406_ecustom--AccountsPayable_zrU76KeUQVwb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: left">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,672,306</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,672,306</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,672,306</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3788">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DueToRelatedParties_iI_zeNA1I0cVBy8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,299,231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,299,231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,299,231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3793">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--OperatingLeaseLiabilities_iI_zG3l12seYrPb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,984,875</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,984,875</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,590,538</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,394,337</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LoansPayables_iI_zNN6ybrRZ5o" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loans payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">762,416</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">762,416</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">334,391</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">428,025</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ConvertibleDebtObligations_iI_zC1dadeZOVug" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Convertible debt obligations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,975,851</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,975,851</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,752,328</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,223,523</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--ShortTermDebt_iI_zigstPQ56jW6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short term debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">539,245</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">539,245</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">539,245</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3813">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ContractualMaturity_iI_zuKHKOXqbfm4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Total</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">26,233,924</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">26,233,924</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">12,188,039</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">14,045,885</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Maturity Analysis For Nonderivative Financial Liabilities
MaturityAnalysisForNonderivativeFinancialLiabilities
|
<p id="xdx_89B_eifrs-full--MaturityAnalysisForNonderivativeFinancialLiabilities_zVd6oQ0dgyii" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 33.75pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><span><span id="xdx_8B5_zgvLTrSL4Ac6" style="display: none">Disclosure of maturity analysis for non-derivative financial liabilities </span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20231231__ifrs-full--PastDueStatusAxis__custom--StageOneLifetimeEclMember_z3hFkRZpDTj8" style="font-weight: bold; text-align: center">Stage 1</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20231231__ifrs-full--PastDueStatusAxis__custom--StageTwoLifetimeEclMember_zsaOM6eXVUE8" style="font-weight: bold; text-align: center">Stage 2</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20231231__ifrs-full--PastDueStatusAxis__custom--StageThreeLifetimeEclMember_zpFp3CQRpqJc" style="font-weight: bold; text-align: center">Stage 3</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" id="xdx_49E_20231231_z8sEsUBy1cph"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">ECL staging</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Stage 1</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Stage 2</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Stage 3</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lifetime</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ECL</b></span></p></td><td> </td><td> </td> <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lifetime</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ECL</b></span></p></td><td> </td><td> </td> <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lifetime</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ECL</b></span></p></td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Total</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eifrs-full--TradeReceivables_iI_z1hOyKtReBxh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> <span style="-sec-ix-hidden: xdx2ixbrl3708">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> <span style="-sec-ix-hidden: xdx2ixbrl3709">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">8,411,825</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">8,411,825</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--OtherReceivable_iI_zoN3jjPfCXf2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Other receivable</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3713">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3714">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">50,465</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">50,465</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--GrossReceivable_iI_z7yYoo351qHf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3718">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3719">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,462,290</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,462,290</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CreditImpairmentLosses_iI_zmJQpkq1cEm6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Credit impairment losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3723">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3724">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,542,904</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,542,904</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_407_ecustom--CarryingAmount_iI_zUNFXM1bZFac" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Carrying amount</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3728">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3729">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,919,396</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,919,396</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20221231__ifrs-full--PastDueStatusAxis__custom--StageOneLifetimeEclMember_zom12A6X4ySh" style="font-weight: bold; text-align: center">Stage 1</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20221231__ifrs-full--PastDueStatusAxis__custom--StageTwoLifetimeEclMember_zQ3BNbI0WqOg" style="font-weight: bold; text-align: center">Stage 2</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20221231__ifrs-full--PastDueStatusAxis__custom--StageThreeLifetimeEclMember_zonpgWujKtdf" style="font-weight: bold; text-align: center">Stage 3</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" id="xdx_493_20221231_zI5dew07eBL5"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">ECL staging</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Stage 1</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Stage 2</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Stage 3</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lifetime</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ECL</b></span></p></td><td> </td><td> </td> <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lifetime</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ECL</b></span></p></td><td> </td><td> </td> <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lifetime</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ECL</b></span></p></td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Total</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eifrs-full--TradeReceivables_iI_zi16Giy4ovA3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> <span style="-sec-ix-hidden: xdx2ixbrl3733">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> <span style="-sec-ix-hidden: xdx2ixbrl3734">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">8,577,930</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">8,577,930</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--OtherReceivable_iI_zptbgohG95kb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Other receivable</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3738">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3739">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">120,304</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">120,304</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--GrossReceivable_iI_zJ0t52ZJ5kKb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3743">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3744">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,698,234</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,698,234</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CreditImpairmentLosses_iI_zLHI1kxP5Bab" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Credit impairment losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3748">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3749">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,721,293</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,721,293</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_407_ecustom--CarryingAmount_iI_zzVkndi4y3D4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Carrying amount</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3753">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3754">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,976,941</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,976,941</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> | |
| CY2023Q4 | ifrs-full |
Trade Receivables
TradeReceivables
|
8411825 | usd |
| CY2023Q4 | GNS |
Other Receivable
OtherReceivable
|
50465 | usd |
| CY2023Q4 | GNS |
Gross Receivable
GrossReceivable
|
8462290 | usd |
| CY2023Q4 | GNS |
Credit Impairment Losses
CreditImpairmentLosses
|
-6542904 | usd |
| CY2023Q4 | GNS |
Carrying Amount
CarryingAmount
|
1919396 | usd |
| CY2022Q4 | ifrs-full |
Trade Receivables
TradeReceivables
|
8577930 | usd |
| CY2022Q4 | GNS |
Other Receivable
OtherReceivable
|
120304 | usd |
| CY2022Q4 | GNS |
Gross Receivable
GrossReceivable
|
8698234 | usd |
| CY2022Q4 | GNS |
Credit Impairment Losses
CreditImpairmentLosses
|
-3721293 | usd |
| CY2022Q4 | GNS |
Carrying Amount
CarryingAmount
|
4976941 | usd |
| CY2023 | ifrs-full |
Disclosure Of Credit Risk Explanatory
DisclosureOfCreditRiskExplanatory
|
<p id="xdx_898_eifrs-full--DisclosureOfCreditRiskExplanatory_zj30iKGsPvS3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BD_z1SoP530S56f" style="display: none">SCHEDULE OF CONTRACTUAL MATURITY</span> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20231231__ifrs-full--MaturityAxis__ifrs-full--CarryingAmountMember_zLh7TPaWusRk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20231231__ifrs-full--MaturityAxis__custom--TotalContractualUndiscountedCashFlowMember_zYpLVapJM991" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total contractual undiscounted cash flow</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20231231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zN0OcVpDrwY8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">0-365 days</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zeoklylmepJi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Over 1 year</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_406_ecustom--AccountsPayable_znXka1K776N" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: left">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">4,406,850</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">4,406,850</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">4,406,850</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3763">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DueToRelatedParties_iI_zEfpgBxmL0D2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,148,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,148,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,148,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3768">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LoansPayables_iI_zof0tFUvaZs5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loans payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,722,111</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,722,111</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,467,656</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">254,455</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--ShortTermDebt_iI_z52zhQhyUsT9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short term debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">122,415</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">122,415</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">122,415</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3778">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ContractualMaturity_iI_zqa3o44i6azj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Total</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,399,524</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,399,524</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,145,069</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">254,455</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20221231__ifrs-full--MaturityAxis__ifrs-full--CarryingAmountMember_zFwgqi86GqGg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Carrying amount</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221231__ifrs-full--MaturityAxis__custom--TotalContractualUndiscountedCashFlowMember_zAW2uXX6gaG" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total contractual undiscounted cash flow</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zxi1ah7pj147" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">0-365 days</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zjI88giiYbGd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Over 1 year</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_406_ecustom--AccountsPayable_zrU76KeUQVwb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: left">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,672,306</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,672,306</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,672,306</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3788">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DueToRelatedParties_iI_zeNA1I0cVBy8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,299,231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,299,231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,299,231</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3793">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--OperatingLeaseLiabilities_iI_zG3l12seYrPb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,984,875</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,984,875</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,590,538</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,394,337</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LoansPayables_iI_zNN6ybrRZ5o" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loans payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">762,416</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">762,416</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">334,391</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">428,025</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ConvertibleDebtObligations_iI_zC1dadeZOVug" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Convertible debt obligations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,975,851</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,975,851</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,752,328</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,223,523</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--ShortTermDebt_iI_zigstPQ56jW6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short term debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">539,245</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">539,245</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">539,245</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3813">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ContractualMaturity_iI_zuKHKOXqbfm4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Total</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">26,233,924</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">26,233,924</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">12,188,039</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">14,045,885</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Disclosure Of Related Party Explanatory
DisclosureOfRelatedPartyExplanatory
|
<p id="xdx_808_eifrs-full--DisclosureOfRelatedPartyExplanatory_zJ5mOQIG468l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 33 — <span id="xdx_826_z5uCXZDkgh59">RELATED PARTIES</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 93%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Relationships</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of related party</b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Board members and key management</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Roger James Hamilton</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; background-color: white"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sandra Lee Morrell</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michelle Clarke</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Suraj Naik</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; background-color: white"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Richard Berman</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Salim Ismail</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eric Pulier</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; background-color: white"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Simon Zutshi</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adrian Reese</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jeremy Harris</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; background-color: white"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lilian Niemann</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Angela Stead</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jeff Hays</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Patrick Gentempo</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Related entity</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GeniusU Web Services Pvt Ltd</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entrepreneur Resorts Limited</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entrepreneur Institute Australia Pty Ltd</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Health 360 Pte Ltd</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Genius Movement Pte Ltd</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">World Game Pte Ltd</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Health Dynamics</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Wealth Dynamics America</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BG2 Ltd</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BG3 Ltd</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BG4 Ltd</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BMV Finance</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Crowd Property</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hatfield House</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property Mastermind International</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Zutshi LLP</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vision 1 Investments</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Throckley</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MSJ Foundation</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Magic Spark</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See Note 20 — Loans Payable, Related Parties for information on related party balances.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> | |
| CY2023 | ifrs-full |
Disclosure Of Information About Key Management Personnel Explanatory
DisclosureOfInformationAboutKeyManagementPersonnelExplanatory
|
<p id="xdx_80F_eifrs-full--DisclosureOfInformationAboutKeyManagementPersonnelExplanatory_zWMYYckfQ4ge" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 34 — <span id="xdx_823_zu43VVqEs2Rl">KEY MANAGEMENT COMPENSATION</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_ecustom--DisclosureOfDetailedInformationOfKeyManagementPersonnelCompensationExplanatory_zqudpesb8LOg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following tables set forth information regarding compensation awarded to or earned by our Executive Officers and Board of Directors during the years ended December 31, 2023, 2022 and 2021:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_z6GOCxbgfkK8" style="display: none">SUMMARY OF COMPENSATION AWARDED TO OR EARNED BY OUR EXECUTIVE OFFICERS AND BOARD OF DIRECTORS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Salary</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Stock Based</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Salary</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Stock Based</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Salary</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Stock Based</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: left">Key management compensation</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_c20230101__20231231_zdCYZrD2qkdg" style="width: 4%; text-align: right" title="Salary">1,595,864</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20230101__20231231_zmJWlZMF13Tb" style="width: 4%; text-align: right" title="Stock-based">392,074</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eifrs-full--KeyManagementPersonnelCompensation_c20230101__20231231_zscQRfHqUDR9" style="width: 4%; text-align: right" title="Total">1,987,938</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_c20220101__20221231_zOvpvxPbuUZj" style="width: 4%; text-align: right" title="Salary">1,184,506</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20220101__20221231_zxt1sk6QRk1a" style="width: 4%; text-align: right" title="Stock-based">553,987</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eifrs-full--KeyManagementPersonnelCompensation_c20220101__20221231_zn7dYXffu4Ag" style="width: 4%; text-align: right" title="Total">1,738,493</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_c20210101__20211231_zzBYljk7H1Y4" style="width: 4%; text-align: right" title="Salary">975,110</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20210101__20211231_zHsWvvnb3Fm5" style="width: 4%; text-align: right" title="Stock-based">43,640</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--KeyManagementPersonnelCompensation_c20210101__20211231_zv0qLadBBQsi" style="width: 4%; text-align: right" title="Total">1,018,750</td><td style="width: 1%; text-align: left"> </td></tr> </table> <p id="xdx_8A0_z24mvRdB5SYb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | GNS |
Disclosure Of Detailed Information Of Key Management Personnel Compensation Explanatory
DisclosureOfDetailedInformationOfKeyManagementPersonnelCompensationExplanatory
|
<p id="xdx_898_ecustom--DisclosureOfDetailedInformationOfKeyManagementPersonnelCompensationExplanatory_zqudpesb8LOg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following tables set forth information regarding compensation awarded to or earned by our Executive Officers and Board of Directors during the years ended December 31, 2023, 2022 and 2021:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_z6GOCxbgfkK8" style="display: none">SUMMARY OF COMPENSATION AWARDED TO OR EARNED BY OUR EXECUTIVE OFFICERS AND BOARD OF DIRECTORS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Salary</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Stock Based</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Salary</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Stock Based</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Salary</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Stock Based</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: left">Key management compensation</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_c20230101__20231231_zdCYZrD2qkdg" style="width: 4%; text-align: right" title="Salary">1,595,864</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20230101__20231231_zmJWlZMF13Tb" style="width: 4%; text-align: right" title="Stock-based">392,074</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eifrs-full--KeyManagementPersonnelCompensation_c20230101__20231231_zscQRfHqUDR9" style="width: 4%; text-align: right" title="Total">1,987,938</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_c20220101__20221231_zOvpvxPbuUZj" style="width: 4%; text-align: right" title="Salary">1,184,506</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20220101__20221231_zxt1sk6QRk1a" style="width: 4%; text-align: right" title="Stock-based">553,987</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eifrs-full--KeyManagementPersonnelCompensation_c20220101__20221231_zn7dYXffu4Ag" style="width: 4%; text-align: right" title="Total">1,738,493</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_c20210101__20211231_zzBYljk7H1Y4" style="width: 4%; text-align: right" title="Salary">975,110</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_c20210101__20211231_zHsWvvnb3Fm5" style="width: 4%; text-align: right" title="Stock-based">43,640</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--KeyManagementPersonnelCompensation_c20210101__20211231_zv0qLadBBQsi" style="width: 4%; text-align: right" title="Total">1,018,750</td><td style="width: 1%; text-align: left"> </td></tr> </table> | |
| CY2023 | ifrs-full |
Key Management Personnel Compensation Shortterm Employee Benefits
KeyManagementPersonnelCompensationShorttermEmployeeBenefits
|
1595864 | usd |
| CY2023 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
392074 | usd |
| CY2023 | ifrs-full |
Key Management Personnel Compensation
KeyManagementPersonnelCompensation
|
1987938 | usd |
| CY2022 | ifrs-full |
Key Management Personnel Compensation Shortterm Employee Benefits
KeyManagementPersonnelCompensationShorttermEmployeeBenefits
|
1184506 | usd |
| CY2022 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
553987 | usd |
| CY2022 | ifrs-full |
Key Management Personnel Compensation
KeyManagementPersonnelCompensation
|
1738493 | usd |
| CY2021 | ifrs-full |
Key Management Personnel Compensation Shortterm Employee Benefits
KeyManagementPersonnelCompensationShorttermEmployeeBenefits
|
975110 | usd |
| CY2021 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
43640 | usd |
| CY2021 | ifrs-full |
Key Management Personnel Compensation
KeyManagementPersonnelCompensation
|
1018750 | usd |
| CY2023 | ifrs-full |
Disclosure Of Entitys Reportable Segments Explanatory
DisclosureOfEntitysReportableSegmentsExplanatory
|
<p id="xdx_804_eifrs-full--DisclosureOfEntitysReportableSegmentsExplanatory_zNjsFV8jMmS4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 35 — <span id="xdx_824_zAx4lLsCrIeg">SEGMENT REPORTING</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each of the Company’s business segments offer different, but synergistic products and services, and are managed separately. Discrete financial information is available for each segment, and segment performance is evaluated based on operating results. Adjustments to reconcile segment results to consolidated results are included under the caption “Intercompany” which eliminates the effect of transactions between the segments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s business consists of two reportable business segments:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Education — entrepreneur education, management consultancy and business development tools.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">➢</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Campus — resorts, retreats, and co-working cafes for entrepreneurs.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_897_eifrs-full--DisclosureOfOperatingSegmentsExplanatory_zZVBs5znaacg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The detailed segment information of the Company is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zJKph424yUGk" style="display: none">SUMMARY OF DETAILED SEGMENT INFORMATION</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20230101__20231231__ifrs-full--SegmentsAxis__custom--EducationMember_zug6GV8wci46" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230101__20231231__ifrs-full--SegmentsAxis__custom--CampusMember_zLzAuLTh1TFe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20230101__20231231_zcS9Gt3b7nV7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20220101__20221231__ifrs-full--SegmentsAxis__custom--EducationMember_zoQ4DirGCiG5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education <sup id="xdx_F5C_z8OZ17iUQ5n1">(1)</sup></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20220101__20221231__ifrs-full--SegmentsAxis__custom--CampusMember_z9ONZa1cZKIi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20220101__20221231_z61MnPCjoXOl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20210101__20211231__ifrs-full--SegmentsAxis__custom--EducationMember_zf3VVVJ0KGP6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20210101__20211231__ifrs-full--SegmentsAxis__custom--CampusMember_z9X1fAAw5tzf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20210101__20211231_z4d15urnw8Sa" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="34" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For the Years ended December 31</b></span></p></td><td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="34" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As Restated (1)</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 28%; padding-bottom: 1.5pt">Revenues</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">18,611,370</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">4,451,384</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">23,062,754</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">13,555,495</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">4,638,121</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">18,193,616</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">5,192,594</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">3,102,210</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">8,294,804</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--AdjustmentsForDepreciationAndAmortisationExpense_z3aERrOrEgof" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation and amortization<sup id="xdx_F4A_zOZ4Kn9L6apg">(1)(2)</sup></span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,938,552</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">332,498</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,271,051</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,245,215</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,105,425</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,350,640</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">426,740</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,148,173</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,574,913</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--ProfitLossFromOperatingActivities_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Loss from operations</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(36,217,860</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">150,525</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(36,067,335</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(32,591,762</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(9,746,037</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(42,337,799</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,153,975</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,014,509</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,168,484</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--ProfitLossFromContinuingOperations_zxTZDrDdTdT1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Net Profit/(Loss)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,899,772</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">188,550</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,711,222</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(46,113,518</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(9,892,921</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(56,006,439</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,252,795</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,365,255</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,618,050</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--InterestRevenueExpense_pp0p0_z37FdSqpgAS8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Interest Expense, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,578,911</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">115,602</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,694,513</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(943,916</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(368,560</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,312,476</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(98,819</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(350,747</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(449,566</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--CapitalExpenditures_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Capital Expenditures</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3898">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3899">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3900">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3901">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3902">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3903">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3904">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3905">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3906">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Property and equipment, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_904_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--SegmentsAxis__custom--EducationMember_zBQuM9iIfJNa" title="Property and equipment, net">456,751</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_907_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--SegmentsAxis__custom--CampusMember_zFWOdx0cgSa5" title="Property and equipment, net"><span style="-sec-ix-hidden: xdx2ixbrl3910">—</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90F_eifrs-full--PropertyPlantAndEquipment_iI_c20231231_zOpcgzmX8gsi" title="Property and equipment, net">456,751</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90B_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--SegmentsAxis__custom--EducationMember_zBrBqLiJmKT9" title="Property and equipment, net">563,131</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_904_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--SegmentsAxis__custom--CampusMember_zirCIDkBakPb" title="Property and equipment, net"><span style="-sec-ix-hidden: xdx2ixbrl3916">—</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_906_eifrs-full--PropertyPlantAndEquipment_iI_c20221231_zrGrpDD3Ldsj" title="Property and equipment, net">563,131</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_909_eifrs-full--PropertyPlantAndEquipment_iI_c20211231__ifrs-full--SegmentsAxis__custom--EducationMember_zWCIOPPmpcPj" title="Property and equipment, net">15,442</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90A_eifrs-full--PropertyPlantAndEquipment_iI_c20211231__ifrs-full--SegmentsAxis__custom--CampusMember_zcX0nWqI7fKe" title="Property and equipment, net">6,760,674</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_904_eifrs-full--PropertyPlantAndEquipment_iI_c20211231_zrvFe30UVacl" title="Property and equipment, net">6,776,116</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Total Assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_908_eifrs-full--Assets_iI_c20231231__ifrs-full--SegmentsAxis__custom--EducationMember_zri6dhPKpx19" title="Total Assets">43,213,773</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_908_eifrs-full--Assets_iI_c20231231__ifrs-full--SegmentsAxis__custom--CampusMember_zwvrTc057MYf" title="Total Assets"><span style="-sec-ix-hidden: xdx2ixbrl3928">—</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90A_eifrs-full--Assets_iI_c20231231_ziyO76t0MHc9" title="Total Assets">43,213,773</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90D_eifrs-full--Assets_iI_c20221231__ifrs-full--SegmentsAxis__custom--EducationMember_zEonfG11ybWk" title="Total Assets">88,120,390</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90B_eifrs-full--Assets_iI_c20221231__ifrs-full--SegmentsAxis__custom--CampusMember_z0zjDuif2vyl" title="Total Assets">3,139,237</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90C_eifrs-full--Assets_iI_c20221231_z2Al1Hmc7nN5" title="Total Assets">91,259,627</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90A_eifrs-full--Assets_iI_c20211231__ifrs-full--SegmentsAxis__custom--EducationMember_ztH9kOMIXSN2" title="Total Assets">5,122,967</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90F_eifrs-full--Assets_iI_c20211231__ifrs-full--SegmentsAxis__custom--CampusMember_zRx7dS5yF3a6" title="Total Assets">12,472,440</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_904_eifrs-full--Assets_iI_c20211231_zuEhWexQQvt" title="Total Assets">17,595,407</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total Liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90C_eifrs-full--Liabilities_iI_c20231231__ifrs-full--SegmentsAxis__custom--EducationMember_zmIiG39gig36" title="Total Liabilities">23,498,780</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_909_eifrs-full--Liabilities_iI_c20231231__ifrs-full--SegmentsAxis__custom--CampusMember_zO90dfyD3nW8" title="Total Liabilities"><span style="-sec-ix-hidden: xdx2ixbrl3946">—</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_905_eifrs-full--Liabilities_iI_c20231231_zoJLkeB4Oly" title="Total Liabilities">23,498,780</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90A_eifrs-full--Liabilities_iI_c20221231__ifrs-full--SegmentsAxis__custom--EducationMember_zlcOoacuxaf7" title="Total Liabilities">71,656,141</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90F_eifrs-full--Liabilities_iI_c20221231__ifrs-full--SegmentsAxis__custom--CampusMember_zJGNhDB4TXQc" title="Total Liabilities">5,648,650</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_908_eifrs-full--Liabilities_iI_c20221231_zCYJki9ksDZ4" title="Total Liabilities">77,304,791</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90E_eifrs-full--Liabilities_iI_c20211231__ifrs-full--SegmentsAxis__custom--EducationMember_z8nAdtPX9585" title="Total Liabilities">3,589,315</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90B_eifrs-full--Liabilities_iI_c20211231__ifrs-full--SegmentsAxis__custom--CampusMember_zDrjCtOH7xX6" title="Total Liabilities">6,020,096</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_901_eifrs-full--Liabilities_iI_c20211231_z9VsoaHhoAS5" title="Total Liabilities">9,609,411</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup id="xdx_F03_ziF5lu1n2Wd3">(1)</sup></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_zKmkxKfbBYWe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgREVUQUlMRUQgU0VHTUVOVCBJTkZPUk1BVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eifrs-full--DepreciationAndAmortisationExpense_c20230101__20231231__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember__ifrs-full--SegmentsAxis__custom--EducationMember_zIOckLp1djAf" title="Depreciation and amortization">575,309</span> (2022-$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgREVUQUlMRUQgU0VHTUVOVCBJTkZPUk1BVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eifrs-full--DepreciationAndAmortisationExpense_c20220101__20221231__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember__ifrs-full--SegmentsAxis__custom--EducationMember_zSu5NSWlF5Ia" title="Depreciation and amortization">577,998</span>) of Education segment depreciation and amortization which is included in cost of revenue and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgREVUQUlMRUQgU0VHTUVOVCBJTkZPUk1BVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eifrs-full--OperatingExpense_c20230101__20231231__ifrs-full--SegmentsAxis__custom--EducationMember_z9PPFFWjb5u9" title="Operating expense">2,363,243</span> (2022-$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgREVUQUlMRUQgU0VHTUVOVCBJTkZPUk1BVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eifrs-full--OperatingExpense_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EducationMember_zKdjDR1BFC65" title="Operating expense">667,217</span>) which is included in operating expenses in the accompanying statements of operations</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup id="xdx_F07_z1LocPR3dUkk">(2)</sup></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F15_zKW2VjiyHeD8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgREVUQUlMRUQgU0VHTUVOVCBJTkZPUk1BVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eifrs-full--DepreciationAndAmortisationExpense_c20230101__20231231__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember__ifrs-full--SegmentsAxis__custom--CampusMember_z2fgMfZ8E7k4" title="Depreciation and amortization">0 </span>(2022-$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgREVUQUlMRUQgU0VHTUVOVCBJTkZPUk1BVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eifrs-full--DepreciationAndAmortisationExpense_c20220101__20221231__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember__ifrs-full--SegmentsAxis__custom--CampusMember_zoYRbzsb5LRa" title="Depreciation and amortization">590,228</span>) of Campus segment depreciation and amortization which is included in cost of revenue and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgREVUQUlMRUQgU0VHTUVOVCBJTkZPUk1BVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eifrs-full--OperatingExpense_c20230101__20231231__ifrs-full--SegmentsAxis__custom--CampusMember_z9QStbCW7ABa" title="Operating expense">332,498</span> (2022-$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgREVUQUlMRUQgU0VHTUVOVCBJTkZPUk1BVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eifrs-full--OperatingExpense_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CampusMember_zXy7aP3yalM" title="Operating expense">515,197</span>) which is included in operating expenses in the accompanying statements of operations</span></td></tr> </table> <p id="xdx_8A3_ztcaTYuveTq1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eifrs-full--DisclosureOfGeographicalAreasExplanatory_z3iWQSkkq6G2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A summary of non-current assets (other than financial instruments) by geographic location appears below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_z2SE6GswUn3k" style="display: none">SUMMARY OF REVENUE AND NON-CURRENT ASSETS BY GEOGRAPHIC LOCATION</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20231231__ifrs-full--SegmentsAxis__custom--EducationMember_zCCYbSVMRew3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20231231__ifrs-full--SegmentsAxis__custom--CampusMember_zTUJy6nYeSH9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20231231_zcYH27r88e1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20221231__ifrs-full--SegmentsAxis__custom--EducationMember_zFI51tlyUJa" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221231__ifrs-full--SegmentsAxis__custom--CampusMember_z9Hq7KnV9uZa" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20221231_zUUVNPdtz21f" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="22" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eifrs-full--NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts_iI_hifrs-full--GeographicalAreasAxis__custom--EuropeMiddleEastAfricaMember_zGdlcjodj9lk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 40%; text-align: left">Europe / Middle East / Africa</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">20,318,361</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3983">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">20,318,361</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">12,792,087</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">3,473,507</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">16,265,594</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts_iI_hifrs-full--GeographicalAreasAxis__custom--PacificMember_zKWryqQf58hl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Asia / Pacific</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,971,427</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3990">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,971,427</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,799,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,112,755</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,912,056</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts_iI_hifrs-full--GeographicalAreasAxis__custom--NorthAmericaSouthAmericaMember_z7y1fDVJwcH8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">North America / South America</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,290,120</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3997">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,290,120</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">21,831,530</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4000">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">21,831,530</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts_iI_zNsftJAyDTu1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-current assets</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">33,579,908</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4004">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">33,579,908</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">59,422,918</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">7,586,262</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">67,009,180</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A summary of revenue by geographic location appears below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230101__20231231__ifrs-full--SegmentsAxis__custom--EducationMember_zmHCdq1YStL5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231__ifrs-full--SegmentsAxis__custom--CampusMember_z5urF1akTcql" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20230101__20231231_zMbmPBmBJc45" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20220101__20221231__ifrs-full--SegmentsAxis__custom--EducationMember_zxw4XxXBTjs2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20220101__20221231__ifrs-full--SegmentsAxis__custom--CampusMember_zdVqnNAURhIh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20220101__20221231_zucQOsxWSbhe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="22" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--EuropeMiddleEastAfricaMember_zkpJzTzKFl06" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 40%; text-align: left">Europe / Middle East / Africa</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">4,134,861</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">2,524,821</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">6,659,682</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">3,857,193</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">2,403,570</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">6,260,763</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--PacificMember_zvoAPaeMGu0e" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Asia / Pacific</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,374,298</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,926,563</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,300,861</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,073,866</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,234,551</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,308,417</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--NorthAmericaSouthAmericaMember_zirFlvQSscDb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">North America / South America</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,102,211</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4025">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,102,211</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,624,436</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4028">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,624,436</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_zYPEbfGiYaFg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">18,611,370</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">4,451,384</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">23,062,754</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">13,555,495</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">4,638,121</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">18,193,616</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A3_ziEZcKkQXBxl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2023 | ifrs-full |
Disclosure Of Operating Segments Explanatory
DisclosureOfOperatingSegmentsExplanatory
|
<p id="xdx_897_eifrs-full--DisclosureOfOperatingSegmentsExplanatory_zZVBs5znaacg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The detailed segment information of the Company is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zJKph424yUGk" style="display: none">SUMMARY OF DETAILED SEGMENT INFORMATION</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20230101__20231231__ifrs-full--SegmentsAxis__custom--EducationMember_zug6GV8wci46" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230101__20231231__ifrs-full--SegmentsAxis__custom--CampusMember_zLzAuLTh1TFe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20230101__20231231_zcS9Gt3b7nV7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20220101__20221231__ifrs-full--SegmentsAxis__custom--EducationMember_zoQ4DirGCiG5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education <sup id="xdx_F5C_z8OZ17iUQ5n1">(1)</sup></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20220101__20221231__ifrs-full--SegmentsAxis__custom--CampusMember_z9ONZa1cZKIi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20220101__20221231_z61MnPCjoXOl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20210101__20211231__ifrs-full--SegmentsAxis__custom--EducationMember_zf3VVVJ0KGP6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20210101__20211231__ifrs-full--SegmentsAxis__custom--CampusMember_z9X1fAAw5tzf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20210101__20211231_z4d15urnw8Sa" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="34" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For the Years ended December 31</b></span></p></td><td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="34" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As Restated (1)</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 28%; padding-bottom: 1.5pt">Revenues</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">18,611,370</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">4,451,384</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">23,062,754</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">13,555,495</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">4,638,121</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">18,193,616</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">5,192,594</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">3,102,210</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 4%; text-align: right">8,294,804</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--AdjustmentsForDepreciationAndAmortisationExpense_z3aERrOrEgof" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation and amortization<sup id="xdx_F4A_zOZ4Kn9L6apg">(1)(2)</sup></span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,938,552</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">332,498</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,271,051</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,245,215</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,105,425</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,350,640</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">426,740</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,148,173</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,574,913</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--ProfitLossFromOperatingActivities_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Loss from operations</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(36,217,860</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">150,525</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(36,067,335</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(32,591,762</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(9,746,037</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(42,337,799</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,153,975</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,014,509</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,168,484</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--ProfitLossFromContinuingOperations_zxTZDrDdTdT1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Net Profit/(Loss)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,899,772</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">188,550</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,711,222</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(46,113,518</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(9,892,921</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(56,006,439</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,252,795</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,365,255</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,618,050</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--InterestRevenueExpense_pp0p0_z37FdSqpgAS8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Interest Expense, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,578,911</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">115,602</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,694,513</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(943,916</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(368,560</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,312,476</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(98,819</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(350,747</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(449,566</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--CapitalExpenditures_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Capital Expenditures</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3898">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3899">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3900">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3901">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3902">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3903">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3904">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3905">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3906">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Property and equipment, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_904_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--SegmentsAxis__custom--EducationMember_zBQuM9iIfJNa" title="Property and equipment, net">456,751</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_907_eifrs-full--PropertyPlantAndEquipment_iI_c20231231__ifrs-full--SegmentsAxis__custom--CampusMember_zFWOdx0cgSa5" title="Property and equipment, net"><span style="-sec-ix-hidden: xdx2ixbrl3910">—</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90F_eifrs-full--PropertyPlantAndEquipment_iI_c20231231_zOpcgzmX8gsi" title="Property and equipment, net">456,751</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90B_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--SegmentsAxis__custom--EducationMember_zBrBqLiJmKT9" title="Property and equipment, net">563,131</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_904_eifrs-full--PropertyPlantAndEquipment_iI_c20221231__ifrs-full--SegmentsAxis__custom--CampusMember_zirCIDkBakPb" title="Property and equipment, net"><span style="-sec-ix-hidden: xdx2ixbrl3916">—</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_906_eifrs-full--PropertyPlantAndEquipment_iI_c20221231_zrGrpDD3Ldsj" title="Property and equipment, net">563,131</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_909_eifrs-full--PropertyPlantAndEquipment_iI_c20211231__ifrs-full--SegmentsAxis__custom--EducationMember_zWCIOPPmpcPj" title="Property and equipment, net">15,442</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90A_eifrs-full--PropertyPlantAndEquipment_iI_c20211231__ifrs-full--SegmentsAxis__custom--CampusMember_zcX0nWqI7fKe" title="Property and equipment, net">6,760,674</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_904_eifrs-full--PropertyPlantAndEquipment_iI_c20211231_zrvFe30UVacl" title="Property and equipment, net">6,776,116</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Total Assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_908_eifrs-full--Assets_iI_c20231231__ifrs-full--SegmentsAxis__custom--EducationMember_zri6dhPKpx19" title="Total Assets">43,213,773</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_908_eifrs-full--Assets_iI_c20231231__ifrs-full--SegmentsAxis__custom--CampusMember_zwvrTc057MYf" title="Total Assets"><span style="-sec-ix-hidden: xdx2ixbrl3928">—</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90A_eifrs-full--Assets_iI_c20231231_ziyO76t0MHc9" title="Total Assets">43,213,773</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90D_eifrs-full--Assets_iI_c20221231__ifrs-full--SegmentsAxis__custom--EducationMember_zEonfG11ybWk" title="Total Assets">88,120,390</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90B_eifrs-full--Assets_iI_c20221231__ifrs-full--SegmentsAxis__custom--CampusMember_z0zjDuif2vyl" title="Total Assets">3,139,237</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90C_eifrs-full--Assets_iI_c20221231_z2Al1Hmc7nN5" title="Total Assets">91,259,627</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90A_eifrs-full--Assets_iI_c20211231__ifrs-full--SegmentsAxis__custom--EducationMember_ztH9kOMIXSN2" title="Total Assets">5,122,967</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90F_eifrs-full--Assets_iI_c20211231__ifrs-full--SegmentsAxis__custom--CampusMember_zRx7dS5yF3a6" title="Total Assets">12,472,440</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_904_eifrs-full--Assets_iI_c20211231_zuEhWexQQvt" title="Total Assets">17,595,407</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total Liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90C_eifrs-full--Liabilities_iI_c20231231__ifrs-full--SegmentsAxis__custom--EducationMember_zmIiG39gig36" title="Total Liabilities">23,498,780</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_909_eifrs-full--Liabilities_iI_c20231231__ifrs-full--SegmentsAxis__custom--CampusMember_zO90dfyD3nW8" title="Total Liabilities"><span style="-sec-ix-hidden: xdx2ixbrl3946">—</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_905_eifrs-full--Liabilities_iI_c20231231_zoJLkeB4Oly" title="Total Liabilities">23,498,780</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90A_eifrs-full--Liabilities_iI_c20221231__ifrs-full--SegmentsAxis__custom--EducationMember_zlcOoacuxaf7" title="Total Liabilities">71,656,141</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90F_eifrs-full--Liabilities_iI_c20221231__ifrs-full--SegmentsAxis__custom--CampusMember_zJGNhDB4TXQc" title="Total Liabilities">5,648,650</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_908_eifrs-full--Liabilities_iI_c20221231_zCYJki9ksDZ4" title="Total Liabilities">77,304,791</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90E_eifrs-full--Liabilities_iI_c20211231__ifrs-full--SegmentsAxis__custom--EducationMember_z8nAdtPX9585" title="Total Liabilities">3,589,315</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90B_eifrs-full--Liabilities_iI_c20211231__ifrs-full--SegmentsAxis__custom--CampusMember_zDrjCtOH7xX6" title="Total Liabilities">6,020,096</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_901_eifrs-full--Liabilities_iI_c20211231_z9VsoaHhoAS5" title="Total Liabilities">9,609,411</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup id="xdx_F03_ziF5lu1n2Wd3">(1)</sup></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_zKmkxKfbBYWe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgREVUQUlMRUQgU0VHTUVOVCBJTkZPUk1BVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eifrs-full--DepreciationAndAmortisationExpense_c20230101__20231231__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember__ifrs-full--SegmentsAxis__custom--EducationMember_zIOckLp1djAf" title="Depreciation and amortization">575,309</span> (2022-$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgREVUQUlMRUQgU0VHTUVOVCBJTkZPUk1BVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eifrs-full--DepreciationAndAmortisationExpense_c20220101__20221231__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember__ifrs-full--SegmentsAxis__custom--EducationMember_zSu5NSWlF5Ia" title="Depreciation and amortization">577,998</span>) of Education segment depreciation and amortization which is included in cost of revenue and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgREVUQUlMRUQgU0VHTUVOVCBJTkZPUk1BVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eifrs-full--OperatingExpense_c20230101__20231231__ifrs-full--SegmentsAxis__custom--EducationMember_z9PPFFWjb5u9" title="Operating expense">2,363,243</span> (2022-$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgREVUQUlMRUQgU0VHTUVOVCBJTkZPUk1BVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eifrs-full--OperatingExpense_c20220101__20221231__ifrs-full--SegmentsAxis__custom--EducationMember_zKdjDR1BFC65" title="Operating expense">667,217</span>) which is included in operating expenses in the accompanying statements of operations</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup id="xdx_F07_z1LocPR3dUkk">(2)</sup></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F15_zKW2VjiyHeD8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgREVUQUlMRUQgU0VHTUVOVCBJTkZPUk1BVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eifrs-full--DepreciationAndAmortisationExpense_c20230101__20231231__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember__ifrs-full--SegmentsAxis__custom--CampusMember_z2fgMfZ8E7k4" title="Depreciation and amortization">0 </span>(2022-$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgREVUQUlMRUQgU0VHTUVOVCBJTkZPUk1BVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eifrs-full--DepreciationAndAmortisationExpense_c20220101__20221231__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember__ifrs-full--SegmentsAxis__custom--CampusMember_zoYRbzsb5LRa" title="Depreciation and amortization">590,228</span>) of Campus segment depreciation and amortization which is included in cost of revenue and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgREVUQUlMRUQgU0VHTUVOVCBJTkZPUk1BVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eifrs-full--OperatingExpense_c20230101__20231231__ifrs-full--SegmentsAxis__custom--CampusMember_z9QStbCW7ABa" title="Operating expense">332,498</span> (2022-$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgREVUQUlMRUQgU0VHTUVOVCBJTkZPUk1BVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eifrs-full--OperatingExpense_c20220101__20221231__ifrs-full--SegmentsAxis__custom--CampusMember_zXy7aP3yalM" title="Operating expense">515,197</span>) which is included in operating expenses in the accompanying statements of operations</span></td></tr> </table> | |
| CY2023 | ifrs-full |
Revenue
Revenue
|
23062754 | usd |
| CY2022 | ifrs-full |
Revenue
Revenue
|
18193616 | usd |
| CY2021 | ifrs-full |
Revenue
Revenue
|
8294804 | usd |
| CY2023 | ifrs-full |
Adjustments For Depreciation And Amortisation Expense
AdjustmentsForDepreciationAndAmortisationExpense
|
3271051 | usd |
| CY2022 | ifrs-full |
Adjustments For Depreciation And Amortisation Expense
AdjustmentsForDepreciationAndAmortisationExpense
|
2350640 | usd |
| CY2021 | ifrs-full |
Adjustments For Depreciation And Amortisation Expense
AdjustmentsForDepreciationAndAmortisationExpense
|
1574913 | usd |
| CY2023 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-36067335 | usd |
| CY2022 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-42337799 | usd |
| CY2021 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-4168484 | usd |
| CY2023 | ifrs-full |
Profit Loss From Continuing Operations
ProfitLossFromContinuingOperations
|
-5711222 | usd |
| CY2022 | ifrs-full |
Profit Loss From Continuing Operations
ProfitLossFromContinuingOperations
|
-56006439 | usd |
| CY2021 | ifrs-full |
Profit Loss From Continuing Operations
ProfitLossFromContinuingOperations
|
-4618050 | usd |
| CY2023 | ifrs-full |
Interest Revenue Expense
InterestRevenueExpense
|
3694513 | usd |
| CY2022 | ifrs-full |
Interest Revenue Expense
InterestRevenueExpense
|
-1312476 | usd |
| CY2021 | ifrs-full |
Interest Revenue Expense
InterestRevenueExpense
|
-449566 | usd |
| CY2023Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
456751 | usd |
| CY2022Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
563131 | usd |
| CY2021Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
6776116 | usd |
| CY2023Q4 | ifrs-full |
Assets
Assets
|
43213773 | usd |
| CY2022Q4 | ifrs-full |
Assets
Assets
|
91259627 | usd |
| CY2021Q4 | ifrs-full |
Assets
Assets
|
17595407 | usd |
| CY2023Q4 | ifrs-full |
Liabilities
Liabilities
|
23498780 | usd |
| CY2022Q4 | ifrs-full |
Liabilities
Liabilities
|
77304791 | usd |
| CY2021Q4 | ifrs-full |
Liabilities
Liabilities
|
9609411 | usd |
| CY2023 | ifrs-full |
Disclosure Of Geographical Areas Explanatory
DisclosureOfGeographicalAreasExplanatory
|
<p id="xdx_892_eifrs-full--DisclosureOfGeographicalAreasExplanatory_z3iWQSkkq6G2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A summary of non-current assets (other than financial instruments) by geographic location appears below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_z2SE6GswUn3k" style="display: none">SUMMARY OF REVENUE AND NON-CURRENT ASSETS BY GEOGRAPHIC LOCATION</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20231231__ifrs-full--SegmentsAxis__custom--EducationMember_zCCYbSVMRew3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20231231__ifrs-full--SegmentsAxis__custom--CampusMember_zTUJy6nYeSH9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20231231_zcYH27r88e1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20221231__ifrs-full--SegmentsAxis__custom--EducationMember_zFI51tlyUJa" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221231__ifrs-full--SegmentsAxis__custom--CampusMember_z9Hq7KnV9uZa" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20221231_zUUVNPdtz21f" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="22" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eifrs-full--NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts_iI_hifrs-full--GeographicalAreasAxis__custom--EuropeMiddleEastAfricaMember_zGdlcjodj9lk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 40%; text-align: left">Europe / Middle East / Africa</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">20,318,361</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3983">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">20,318,361</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">12,792,087</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">3,473,507</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">16,265,594</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts_iI_hifrs-full--GeographicalAreasAxis__custom--PacificMember_zKWryqQf58hl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Asia / Pacific</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,971,427</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3990">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,971,427</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,799,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,112,755</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,912,056</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts_iI_hifrs-full--GeographicalAreasAxis__custom--NorthAmericaSouthAmericaMember_z7y1fDVJwcH8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">North America / South America</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,290,120</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3997">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,290,120</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">21,831,530</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4000">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">21,831,530</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts_iI_zNsftJAyDTu1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-current assets</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">33,579,908</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4004">—</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">33,579,908</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">59,422,918</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">7,586,262</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">67,009,180</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A summary of revenue by geographic location appears below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230101__20231231__ifrs-full--SegmentsAxis__custom--EducationMember_zmHCdq1YStL5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231__ifrs-full--SegmentsAxis__custom--CampusMember_z5urF1akTcql" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20230101__20231231_zMbmPBmBJc45" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20220101__20221231__ifrs-full--SegmentsAxis__custom--EducationMember_zxw4XxXBTjs2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20220101__20221231__ifrs-full--SegmentsAxis__custom--CampusMember_zdVqnNAURhIh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20220101__20221231_zucQOsxWSbhe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="22" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Education</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Campus</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--EuropeMiddleEastAfricaMember_zkpJzTzKFl06" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 40%; text-align: left">Europe / Middle East / Africa</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">4,134,861</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">2,524,821</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">6,659,682</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">3,857,193</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">2,403,570</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">6,260,763</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--PacificMember_zvoAPaeMGu0e" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Asia / Pacific</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,374,298</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,926,563</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,300,861</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,073,866</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,234,551</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,308,417</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--NorthAmericaSouthAmericaMember_zirFlvQSscDb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">North America / South America</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,102,211</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4025">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,102,211</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,624,436</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4028">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,624,436</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_zYPEbfGiYaFg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">18,611,370</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">4,451,384</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">23,062,754</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">13,555,495</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">4,638,121</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">18,193,616</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2023Q4 | ifrs-full |
Noncurrent Assets Other Than Financial Instruments Deferred Tax Assets Postemployment Benefit Assets And Rights Arising Under Insurance Contracts
NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts
|
33579908 | usd |
| CY2022Q4 | ifrs-full |
Noncurrent Assets Other Than Financial Instruments Deferred Tax Assets Postemployment Benefit Assets And Rights Arising Under Insurance Contracts
NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts
|
67009180 | usd |
| CY2023 | ifrs-full |
Revenue
Revenue
|
23062754 | usd |
| CY2022 | ifrs-full |
Revenue
Revenue
|
18193616 | usd |
| CY2023 | ifrs-full |
Disclosure Of Events After Reporting Period Explanatory
DisclosureOfEventsAfterReportingPeriodExplanatory
|
<p id="xdx_809_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_zA0rHxUBnfW7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">NOTE 36 — <span id="xdx_824_zloVuBIrJEHh">EVENTS AFTER THE REPORTING PERIOD</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Public Offering</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent to December 31, 2023 and prior to the issuance of these financial statements, the Company closed the Public Offering of $<span id="xdx_905_ecustom--ProceedsFromIssuanceOfPublicOffering_pn4n6_c20230101__20231231__ifrs-full--ComponentsOfEquityAxis__custom--OfferingMember_z1TddnW44Vl2" title="Proceeds from issuance of public offering">8.25</span> million by offering <span id="xdx_905_ecustom--NumberOfOfferingSharesIssued_iI_c20231231__ifrs-full--ComponentsOfEquityAxis__custom--OrdinaryShareMember_zrAT9wQG2WVg" title="Offering shares issued">23,571,429</span> of the Company’s ordinary shares, Series 2024-A warrants (“Series 2024-A Warrants”) to purchase up to <span id="xdx_904_eifrs-full--NumberOfSharesIssued_iI_c20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--SeriesTwentyTwentyFourAWarrantsMember_zLw6rO6f9XGd" title="Shares issued">23,571,429</span> of the Company’s ordinary shares and Series 2024-C warrants (“Series 2024-C Warrants”) to purchase up to <span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_c20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--SeriesTwentyTwentyFourCWarrantsMember_zmK34Y4Bokyh" title="Shares issued">23,571,429</span> of the Company’s ordinary shares, at a combined offering price of $<span id="xdx_90A_eifrs-full--ParValuePerShare_iI_pid_uUSDPShares_c20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--SeriesTwentyTwentyFourCWarrantsMember_z1tTgGCl8HU4" title="Offering price per share">0.35</span> per ordinary share and associated warrants. The Company further issued <span id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_c20231231__ifrs-full--ComponentsOfEquityAxis__custom--OrdinaryShareMember_zbImdednPpb7" title="Shares issued">7,220,256</span> ordinary shares for the exercise of Series-A (<span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--SeriesAOrdinarySharesMember_zKP37eRqNxkd" title="Shares issued">817,138</span> ordinary shares) and Series-C (<span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_c20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--SeriesCOrdinarySharesMember_zLEJzrakpqD1" title="Shares issued">6,403,118</span> ordinary shares) after receiving the exercise price of $<span id="xdx_904_eifrs-full--ProceedsFromExerciseOfOptions_pn5n6_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--SeriesCOrdinarySharesMember_zYeGQnWtD98b" title="Exercise price of cash">2.5 </span>million in cash.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Registration Statement on Form S-8</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent to December 31, 2023 and prior to the issuance of these financial statements, the Company registered an additional pool of <span id="xdx_90C_ecustom--AdditionalPoolOfCommonStockShares_iI_c20231231_zq76cxbq6CKh" title="Additional pool of common stock">10,000,000</span> shares of the common stock of the Company under the Company Share Option Scheme 2023 and the Company Employee Share Scheme 2024. Subsequent to December 31, 2023 and prior to the issuance of these financial statements, the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Closure of University of Antelope Valley</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent to December 31, 2023 and prior to the issuance of these financial statements, the Company announced the closure of the university and legal action against the sellers of UAV, Marco and Sandra Johnson.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On 29 February 2024, California’s Bureau for Private Postsecondary Education announced the decision to cease all instruction at UAV, stop enrolling students, and collect tuition and fees by 8 March 2024. The decision comes after WASC Senior College and University Commission (“WSCUC”), the association accrediting public and private educational institutions, found “serious noncompliance” with its standards.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following the decision to close UAV, GNS management has since contacted independent auditors who specialize in postsecondary education and have appointed them to conduct a close-out audit. The close-out audit was initiated mainly to identify any fraud in addition to conducting the close-out audit required by DOE and for GNS’s civil suit.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Acquisition of LZG International Inc Assets</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent to December 31, 2023 and prior to the issuance of these financial statements, the Company completed the acquisition of FB Primesource Acquisition LLC assets in all share transaction. The Company issued <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20231231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AcquisitionOfLZGInternationalIncMember_zz7uEZAD1Qrf" title="Shares issued">73,873,784</span> Ordinary shares of the Genius Group Limited to the seller. The transaction included the purchase of selected FatBrain AI assets and liabilities by Genius Group in an all-share transaction, through the purchase of the equity of a FatBrain subsidiary which is held by Genius as a wholly owned subsidiary.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Binding Acquisition Agreement with Open ExO Inc</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent to December 31, 2023 and prior to the issuance of these financial statements, the Company entered into a binding acquisition agreement with OpenExO Inc in March 2024 with closing pending subject to final closing conditions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Issuance of Debt Note</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent to December 31, 2023 and prior to the issuance of these financial statements, the Company entered into a $<span id="xdx_90A_ecustom--NonConvertibleDebt_iI_pn4n6_c20231231_zLcpQKrpSBf4" title="Non Convertible note">5.72</span> million Non-Convertible Note (the “Note”) financing with the Investor. The total amount funded, in two tranches, is $<span id="xdx_906_ecustom--NonConvertibleDebt_iI_pn6n6_c20231231__ifrs-full--MeasurementAxis__custom--TwoTranchesMember_zO2xBw2CVJhk" title="Non Convertible note">5</span> million. $<span id="xdx_907_ecustom--NonConvertibleDebt_iI_pn6n6_c20231231__ifrs-full--MeasurementAxis__custom--ClosingATrancheMember_zTW8Z5xOwV59" title="Non Convertible note">3.0</span> million was funded upon the initial closing (“Closing A”) with the remaining $<span id="xdx_907_ecustom--NonConvertibleDebt_iI_pn6n6_c20231231__ifrs-full--MeasurementAxis__custom--ClosingBTrancheMember_zWyp4QhxZPm3" title="Non Convertible note">2.0</span> million funded upon the Company’s timely filing of the 20-F among certain other conditions (“Closing B”). The term of the Note is 18 months with the unpaid balance due in full on the maturity date at <span id="xdx_903_ecustom--RedemptionPercentage_pid_dp_uPure_c20230101__20231231_zJSjVzT9Nbpd" title="Redemption percentage">105</span>% of the amount of the Note (the “Redemption Value”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company also issued the Investor a <span id="xdx_902_ecustom--WarrantTermDescription_c20230101__20231231_z1X21v8bX4F3" title="Warrant term">five-year</span> warrant to purchase <span id="xdx_903_ecustom--WarrantToPurchaseShares_iI_c20231231__ifrs-full--ComponentsOfEquityAxis__custom--OrdinaryShareMember_z1gpXjwVIqK9" title="Warrant to purchase shares">8,945,000</span> of its ordinary shares at a per share exercise price of $<span id="xdx_90D_ecustom--ClassOfWarrantOrRightExercisePriceOfWarrants_iI_pid_uUSDPShares_c20231231_zMYj4XsZ1YO7" title="Warrant exercise price">0.41</span>.</span></p> | |
| CY2023Q4 | GNS |
Additional Pool Of Common Stock Shares
AdditionalPoolOfCommonStockShares
|
10000000 | shares |
| CY2023Q4 | GNS |
Non Convertible Debt
NonConvertibleDebt
|
5720000 | usd |
| CY2023 | GNS |
Redemption Percentage
RedemptionPercentage
|
1.05 | pure |
| CY2023 | GNS |
Warrant Term Description
WarrantTermDescription
|
five-year | |
| CY2023Q4 | GNS |
Class Of Warrant Or Right Exercise Price Of Warrants
ClassOfWarrantOrRightExercisePriceOfWarrants
|
0.41 |
