2022 Q4 Form 20-F Financial Statement
#000149315223010387 Filed on March 31, 2023
Income Statement
| Concept | 2022 Q4 | 2022 |
|---|---|---|
| Revenue | $200.0K | $550.0K |
| YoY Change | 163.03% | |
| Cost Of Revenue | ||
| YoY Change | ||
| Gross Profit | ||
| YoY Change | ||
| Gross Profit Margin | ||
| Selling, General & Admin | $2.270M | $9.516M |
| YoY Change | 26.06% | 19.63% |
| % of Gross Profit | ||
| Research & Development | $3.520M | $10.75M |
| YoY Change | 32.91% | 31.62% |
| % of Gross Profit | ||
| Depreciation & Amortization | $340.0K | $1.290M |
| YoY Change | 20.92% | 17.22% |
| % of Gross Profit | ||
| Operating Expenses | $6.470M | $20.26M |
| YoY Change | 75.76% | 29.06% |
| Operating Profit | ||
| YoY Change | ||
| Interest Expense | -$10.00K | $49.74K |
| YoY Change | -35.53% | -113.64% |
| % of Operating Profit | ||
| Other Income/Expense, Net | ||
| YoY Change | ||
| Pretax Income | -$6.280M | -$21.04M |
| YoY Change | 69.88% | 34.28% |
| Income Tax | ||
| % Of Pretax Income | ||
| Net Earnings | -$6.280M | -$21.04M |
| YoY Change | 69.88% | 34.26% |
| Net Earnings / Revenue | -3140.0% | -3824.85% |
| Basic Earnings Per Share | ||
| Diluted Earnings Per Share | -$0.17 | -$0.57 |
| COMMON SHARES | ||
| Basic Shares Outstanding | 37.84M shares | |
| Diluted Shares Outstanding |
Balance Sheet
| Concept | 2022 Q4 | 2022 |
|---|---|---|
| SHORT-TERM ASSETS | ||
| Cash & Short-Term Investments | $9.230M | $9.230M |
| YoY Change | -56.68% | -56.68% |
| Cash & Equivalents | $9.230M | $9.230M |
| Short-Term Investments | $0.00 | $0.00 |
| Other Short-Term Assets | $150.0K | $150.0K |
| YoY Change | -55.75% | -55.75% |
| Inventory | ||
| Prepaid Expenses | ||
| Receivables | $60.00K | $60.00K |
| Other Receivables | $130.0K | $130.0K |
| Total Short-Term Assets | $9.570M | $9.570M |
| YoY Change | -56.08% | -56.08% |
| LONG-TERM ASSETS | ||
| Property, Plant & Equipment | $5.310M | $5.310M |
| YoY Change | 56.59% | 56.59% |
| Goodwill | ||
| YoY Change | ||
| Intangibles | ||
| YoY Change | ||
| Long-Term Investments | $0.00 | $0.00 |
| YoY Change | -100.0% | -100.0% |
| Other Assets | ||
| YoY Change | ||
| Total Long-Term Assets | $5.820M | $5.820M |
| YoY Change | 8.49% | 8.48% |
| TOTAL ASSETS | ||
| Total Short-Term Assets | $9.570M | $9.570M |
| Total Long-Term Assets | $5.820M | $5.820M |
| Total Assets | $15.39M | $15.39M |
| YoY Change | -43.32% | -43.32% |
| SHORT-TERM LIABILITIES | ||
| YoY Change | ||
| Accounts Payable | $2.720M | $2.720M |
| YoY Change | 175.44% | 175.44% |
| Accrued Expenses | $640.0K | $640.0K |
| YoY Change | -20.37% | -20.37% |
| Deferred Revenue | ||
| YoY Change | ||
| Short-Term Debt | $0.00 | $0.00 |
| YoY Change | ||
| Long-Term Debt Due | $180.0K | $180.0K |
| YoY Change | 35.61% | 35.61% |
| Total Short-Term Liabilities | $3.820M | $3.820M |
| YoY Change | 98.55% | 98.55% |
| LONG-TERM LIABILITIES | ||
| Long-Term Debt | $130.0K | $130.0K |
| YoY Change | -49.67% | -49.67% |
| Other Long-Term Liabilities | ||
| YoY Change | ||
| Total Long-Term Liabilities | $130.0K | $130.0K |
| YoY Change | -49.67% | -49.67% |
| TOTAL LIABILITIES | ||
| Total Short-Term Liabilities | $3.820M | $3.820M |
| Total Long-Term Liabilities | $130.0K | $130.0K |
| Total Liabilities | $3.945M | $3.950M |
| YoY Change | 80.8% | 81.01% |
| 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 | $11.45M | $11.45M |
| YoY Change | ||
| Total Liabilities & Shareholders Equity | $15.39M | $15.39M |
| YoY Change | -43.32% | -43.32% |
Cashflow Statement
| Concept | 2022 Q4 | 2022 |
|---|---|---|
| OPERATING ACTIVITIES | ||
| Net Income | -$6.280M | -$21.04M |
| YoY Change | 69.88% | 34.26% |
| Depreciation, Depletion And Amortization | $340.0K | $1.290M |
| YoY Change | 20.92% | 17.22% |
| Cash From Operating Activities | -$2.740M | -$12.33M |
| YoY Change | -14.57% | 9.76% |
| INVESTING ACTIVITIES | ||
| Capital Expenditures | $1.640M | $3.070M |
| YoY Change | -845.22% | -429.8% |
| Acquisitions | ||
| YoY Change | ||
| Other Investing Activities | $0.00 | $6.370M |
| YoY Change | -100.0% | -200.05% |
| Cash From Investing Activities | -$1.650M | $3.290M |
| YoY Change | 537.88% | -145.08% |
| FINANCING ACTIVITIES | ||
| Cash Dividend Paid | ||
| YoY Change | ||
| Common Stock Issuance & Retirement, Net | ||
| YoY Change | ||
| Debt Paid & Issued, Net | ||
| YoY Change | ||
| Cash From Financing Activities | 2.900M | 3.440M |
| YoY Change | -32.95% | -87.05% |
| NET CHANGE | ||
| Cash From Operating Activities | -2.740M | -12.33M |
| Cash From Investing Activities | -1.650M | 3.290M |
| Cash From Financing Activities | 2.900M | 3.440M |
| Net Change In Cash | -1.490M | -5.600M |
| YoY Change | -273.51% | -169.8% |
| FREE CASH FLOW | ||
| Cash From Operating Activities | -$2.740M | -$12.33M |
| Capital Expenditures | $1.640M | $3.070M |
| Free Cash Flow | -$4.380M | -$15.40M |
| YoY Change | 46.62% | 49.48% |
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POET TECHNOLOGIES INC. | |
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1107 – 120 Eglinton Avenue East | |
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Toronto | |
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Marcum LLP | |
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New Haven, CT | |
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3185754 | usd |
| CY2022Q4 | ifrs-full |
Copyrights Patents And Other Industrial Property Rights Service And Operating Rights
CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
|
510705 | usd |
| CY2021Q4 | ifrs-full |
Copyrights Patents And Other Industrial Property Rights Service And Operating Rights
CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
|
528476 | usd |
| CY2020Q4 | ifrs-full |
Copyrights Patents And Other Industrial Property Rights Service And Operating Rights
CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights
|
438677 | usd |
| CY2022Q4 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
241047 | usd |
| CY2021Q4 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
326890 | usd |
| CY2020Q4 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
520686 | usd |
| CY2022Q4 | ifrs-full |
Assets
Assets
|
15390453 | usd |
| CY2021Q4 | ifrs-full |
Assets
Assets
|
27153977 | usd |
| CY2020Q4 | ifrs-full |
Assets
Assets
|
11636728 | usd |
| CY2022Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
3362430 | usd |
| CY2021Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
1791222 | usd |
| CY2020Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
1730361 | usd |
| CY2022Q4 | ifrs-full |
Current Debt Instruments Issued
CurrentDebtInstrumentsIssued
|
29520 | usd |
| CY2021Q4 | ifrs-full |
Current Debt Instruments Issued
CurrentDebtInstrumentsIssued
|
31660 | usd |
| CY2020Q4 | ifrs-full |
Current Debt Instruments Issued
CurrentDebtInstrumentsIssued
|
147841 | usd |
| CY2022Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
150951 | usd |
| CY2021Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
101074 | usd |
| CY2020Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
172949 | usd |
| CY2020Q4 | ifrs-full |
Shortterm Borrowings
ShorttermBorrowings
|
3341246 | usd |
| CY2022Q4 | ifrs-full |
Current Contract Liabilities
CurrentContractLiabilities
|
274192 | usd |
| CY2022Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
3817093 | usd |
| CY2021Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
1923956 | usd |
| CY2020Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
5392397 | usd |
| CY2020Q4 | ifrs-full |
Longterm Borrowings
LongtermBorrowings
|
70310 | usd |
| CY2022Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
128312 | usd |
| CY2021Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
258274 | usd |
| CY2020Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
359048 | usd |
| CY2022Q4 | ifrs-full |
Liabilities
Liabilities
|
3945405 | usd |
| CY2021Q4 | ifrs-full |
Liabilities
Liabilities
|
2182230 | usd |
| CY2020Q4 | ifrs-full |
Liabilities
Liabilities
|
5821755 | usd |
| CY2022Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
151206539 | usd |
| CY2021Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
147729846 | usd |
| CY2020Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
114586260 | usd |
| CY2020Q4 | ifrs-full |
Reserve Of Equity Component Of Convertible Instruments
ReserveOfEquityComponentOfConvertibleInstruments
|
565121 | usd |
| CY2022Q4 | POET |
Warrants And Compensation Options
WarrantsAndCompensationOptions
|
5905642 | usd |
| CY2021Q4 | POET |
Warrants And Compensation Options
WarrantsAndCompensationOptions
|
5328455 | usd |
| CY2020Q4 | POET |
Warrants And Compensation Options
WarrantsAndCompensationOptions
|
5557002 | usd |
| CY2022Q4 | ifrs-full |
Share Premium
SharePremium
|
51016808 | usd |
| CY2021Q4 | ifrs-full |
Share Premium
SharePremium
|
46954333 | usd |
| CY2020Q4 | ifrs-full |
Share Premium
SharePremium
|
44407679 | usd |
| CY2022Q4 | ifrs-full |
Accumulated Other Comprehensive Income
AccumulatedOtherComprehensiveIncome
|
-2660281 | usd |
| CY2021Q4 | ifrs-full |
Accumulated Other Comprehensive Income
AccumulatedOtherComprehensiveIncome
|
-2053917 | usd |
| CY2020Q4 | ifrs-full |
Accumulated Other Comprehensive Income
AccumulatedOtherComprehensiveIncome
|
-1983212 | usd |
| CY2022Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-194023660 | usd |
| CY2021Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-172986970 | usd |
| CY2020Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-157317877 | usd |
| CY2022Q4 | ifrs-full |
Equity
Equity
|
11445048 | usd |
| CY2021Q4 | ifrs-full |
Equity
Equity
|
24971747 | usd |
| CY2020Q4 | ifrs-full |
Equity
Equity
|
5814973 | usd |
| CY2022Q4 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
15390453 | usd |
| CY2021Q4 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
27153977 | usd |
| CY2020Q4 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
11636728 | usd |
| CY2022 | ifrs-full |
Revenue
Revenue
|
552748 | usd |
| CY2021 | ifrs-full |
Revenue
Revenue
|
209100 | usd |
| CY2022 | ifrs-full |
Selling General And Administrative Expense
SellingGeneralAndAdministrativeExpense
|
9516271 | usd |
| CY2021 | ifrs-full |
Selling General And Administrative Expense
SellingGeneralAndAdministrativeExpense
|
9055528 | usd |
| CY2020 | ifrs-full |
Selling General And Administrative Expense
SellingGeneralAndAdministrativeExpense
|
8137998 | usd |
| CY2022 | ifrs-full |
Research And Development Expense
ResearchAndDevelopmentExpense
|
10746743 | usd |
| CY2021 | ifrs-full |
Research And Development Expense
ResearchAndDevelopmentExpense
|
8165128 | usd |
| CY2020 | ifrs-full |
Research And Development Expense
ResearchAndDevelopmentExpense
|
6634317 | usd |
| CY2022 | ifrs-full |
Operating Expense
OperatingExpense
|
20263014 | usd |
| CY2021 | ifrs-full |
Operating Expense
OperatingExpense
|
17220656 | usd |
| CY2020 | ifrs-full |
Operating Expense
OperatingExpense
|
14772315 | usd |
| CY2022 | ifrs-full |
Operating Expense Excluding Cost Of Sales
OperatingExpenseExcludingCostOfSales
|
19710266 | usd |
| CY2021 | ifrs-full |
Operating Expense Excluding Cost Of Sales
OperatingExpenseExcludingCostOfSales
|
17011556 | usd |
| CY2020 | ifrs-full |
Operating Expense Excluding Cost Of Sales
OperatingExpenseExcludingCostOfSales
|
14772315 | usd |
| CY2022 | ifrs-full |
Interest Expense
InterestExpense
|
49738 | usd |
| CY2021 | ifrs-full |
Interest Expense
InterestExpense
|
364619 | usd |
| CY2020 | ifrs-full |
Interest Expense
InterestExpense
|
937903 | usd |
| CY2022 | ifrs-full |
Other Operating Income Expense
OtherOperatingIncomeExpense
|
188320 | usd |
| CY2021 | ifrs-full |
Other Operating Income Expense
OtherOperatingIncomeExpense
|
75084 | usd |
| CY2020 | ifrs-full |
Other Operating Income Expense
OtherOperatingIncomeExpense
|
41148 | usd |
| CY2021 | POET |
Forgiveness Of Covid19 Government Support Loan
ForgivenessOfCovid19GovernmentSupportLoan
|
-186747 | usd |
| CY2021 | POET |
Forgiveness Of Covid19 Government Support Loan
ForgivenessOfCovid19GovernmentSupportLoan
|
-186747 | usd |
| CY2022 | POET |
Gain On Contribution Of Intellectual Property To Joint Venture
GainOnContributionOfIntellectualPropertyToJointVenture
|
1746987 | usd |
| CY2021 | POET |
Gain On Contribution Of Intellectual Property To Joint Venture
GainOnContributionOfIntellectualPropertyToJointVenture
|
2587500 | usd |
| CY2022 | ifrs-full |
Share Of Profit Loss Of Associates And Joint Ventures Accounted For Using Equity Method
ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
|
-3211993 | usd |
| CY2021 | ifrs-full |
Share Of Profit Loss Of Associates And Joint Ventures Accounted For Using Equity Method
ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
|
-1142249 | usd |
| CY2020 | POET |
Credit Loss On Receivable From Sale Of Discontinued Operation
CreditLossOnReceivableFromSaleOfDiscontinuedOperation
|
2500000 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-21036690 | usd |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-15669093 | usd |
| CY2020 | ifrs-full |
Profit Loss
ProfitLoss
|
-18169070 | usd |
| CY2021Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-172986970 | usd |
| CY2020Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-157317877 | usd |
| CY2019Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-139148807 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-21036690 | usd |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-15669093 | usd |
| CY2020 | ifrs-full |
Profit Loss
ProfitLoss
|
-18169070 | usd |
| CY2022Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-194023660 | usd |
| CY2021Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-172986970 | usd |
| CY2020Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-157317877 | usd |
| CY2022 | POET |
Basic And Diluted Earnings Loss Per Shares
BasicAndDilutedEarningsLossPerShares
|
-0.57 | |
| CY2021 | POET |
Basic And Diluted Earnings Loss Per Shares
BasicAndDilutedEarningsLossPerShares
|
-0.45 | |
| CY2020 | POET |
Basic And Diluted Earnings Loss Per Shares
BasicAndDilutedEarningsLossPerShares
|
-0.62 | |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-21036690 | usd |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-15669093 | usd |
| CY2020 | ifrs-full |
Profit Loss
ProfitLoss
|
-18169070 | usd |
| CY2022 | POET |
Exchange Differences On Translating Foreign Operations
ExchangeDifferencesOnTranslatingForeignOperations
|
-606364 | usd |
| CY2021 | POET |
Exchange Differences On Translating Foreign Operations
ExchangeDifferencesOnTranslatingForeignOperations
|
-70705 | usd |
| CY2020 | POET |
Exchange Differences On Translating Foreign Operations
ExchangeDifferencesOnTranslatingForeignOperations
|
-74497 | usd |
| CY2022 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-21643054 | usd |
| CY2021 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-15739798 | usd |
| CY2020 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-18243567 | usd |
| CY2022Q4 | ifrs-full |
Equity
Equity
|
11445048 | usd |
| CY2021Q4 | ifrs-full |
Equity
Equity
|
24971747 | usd |
| CY2020Q4 | ifrs-full |
Equity
Equity
|
5814973 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-21036690 | usd |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-15669093 | usd |
| CY2020 | ifrs-full |
Profit Loss
ProfitLoss
|
-18169070 | usd |
| CY2022 | ifrs-full |
Adjustments For Depreciation Expense
AdjustmentsForDepreciationExpense
|
1054264 | usd |
| CY2021 | ifrs-full |
Adjustments For Depreciation Expense
AdjustmentsForDepreciationExpense
|
840366 | usd |
| CY2020 | ifrs-full |
Adjustments For Depreciation Expense
AdjustmentsForDepreciationExpense
|
631263 | usd |
| CY2022 | POET |
Adjustments For Amortisation Expense Of Other Intangibles
AdjustmentsForAmortisationExpenseOfOtherIntangibles
|
80246 | usd |
| CY2021 | POET |
Adjustments For Amortisation Expense Of Other Intangibles
AdjustmentsForAmortisationExpenseOfOtherIntangibles
|
69560 | usd |
| CY2020 | POET |
Adjustments For Amortisation Expense Of Other Intangibles
AdjustmentsForAmortisationExpenseOfOtherIntangibles
|
65782 | usd |
| CY2022 | POET |
Adjustments For Amortization Of Right Of Use Asset
AdjustmentsForAmortizationOfRightOfUseAsset
|
158648 | usd |
| CY2021 | POET |
Adjustments For Amortization Of Right Of Use Asset
AdjustmentsForAmortizationOfRightOfUseAsset
|
190596 | usd |
| CY2020 | POET |
Adjustments For Amortization Of Right Of Use Asset
AdjustmentsForAmortizationOfRightOfUseAsset
|
116057 | usd |
| CY2022 | POET |
Accretion Of Debt Discount On Convertible Debentures And Noncash Interest
AccretionOfDebtDiscountOnConvertibleDebenturesAndNoncashInterest
|
49738 | usd |
| CY2021 | POET |
Accretion Of Debt Discount On Convertible Debentures And Noncash Interest
AccretionOfDebtDiscountOnConvertibleDebenturesAndNoncashInterest
|
213843 | usd |
| CY2020 | POET |
Accretion Of Debt Discount On Convertible Debentures And Noncash Interest
AccretionOfDebtDiscountOnConvertibleDebenturesAndNoncashInterest
|
524095 | usd |
| CY2022 | ifrs-full |
Adjustments For Sharebased Payments
AdjustmentsForSharebasedPayments
|
4436604 | usd |
| CY2021 | ifrs-full |
Adjustments For Sharebased Payments
AdjustmentsForSharebasedPayments
|
4534370 | usd |
| CY2020 | ifrs-full |
Adjustments For Sharebased Payments
AdjustmentsForSharebasedPayments
|
3612945 | usd |
| CY2022 | POET |
Adjustments For Non Cash Settled Operating Costs
AdjustmentsForNonCashSettledOperatingCosts
|
40029 | usd |
| CY2021 | POET |
Adjustments For Non Cash Settled Operating Costs
AdjustmentsForNonCashSettledOperatingCosts
|
13814 | usd |
| CY2020 | POET |
Adjustments For Non Cash Settled Operating Costs
AdjustmentsForNonCashSettledOperatingCosts
|
910738 | usd |
| CY2020 | POET |
Adjustments For Credit Loss On Receivable From Sale Of Discontinued Operations
AdjustmentsForCreditLossOnReceivableFromSaleOfDiscontinuedOperations
|
2500000 | usd |
| CY2020 | POET |
Adjustments For Gain On Lease Modification
AdjustmentsForGainOnLeaseModification
|
786 | usd |
| CY2020 | ifrs-full |
Adjustments For Unrealised Foreign Exchange Losses Gains
AdjustmentsForUnrealisedForeignExchangeLossesGains
|
161000 | usd |
| CY2022 | POET |
Gain On Contribution Of Intellectual Property To Joint Venture
GainOnContributionOfIntellectualPropertyToJointVenture
|
1746987 | usd |
| CY2021 | POET |
Gain On Contribution Of Intellectual Property To Joint Venture
GainOnContributionOfIntellectualPropertyToJointVenture
|
2587500 | usd |
| CY2022 | ifrs-full |
Share Of Profit Loss Of Associates And Joint Ventures Accounted For Using Equity Method
ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
|
-3211993 | usd |
| CY2021 | ifrs-full |
Share Of Profit Loss Of Associates And Joint Ventures Accounted For Using Equity Method
ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
|
-1142249 | usd |
| CY2021 | POET |
Forgiveness Of Covid19 Government Support Loans
ForgivenessOfCovid19GovernmentSupportLoans
|
-186747 | usd |
| CY2022 | POET |
Adjustment For Reconcile Profit Loss
AdjustmentForReconcileProfitLoss
|
-13752155 | usd |
| CY2021 | POET |
Adjustment For Reconcile Profit Loss
AdjustmentForReconcileProfitLoss
|
-11438542 | usd |
| CY2020 | POET |
Adjustment For Reconcile Profit Loss
AdjustmentForReconcileProfitLoss
|
-9647976 | usd |
| CY2022 | ifrs-full |
Adjustments For Decrease Increase In Trade And Other Receivables
AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables
|
-61099 | usd |
| CY2022 | ifrs-full |
Adjustments For Decrease Increase In Other Current Assets
AdjustmentsForDecreaseIncreaseInOtherCurrentAssets
|
-356199 | usd |
| CY2021 | ifrs-full |
Adjustments For Decrease Increase In Other Current Assets
AdjustmentsForDecreaseIncreaseInOtherCurrentAssets
|
134926 | usd |
| CY2020 | ifrs-full |
Adjustments For Decrease Increase In Other Current Assets
AdjustmentsForDecreaseIncreaseInOtherCurrentAssets
|
232522 | usd |
| CY2022 | ifrs-full |
Adjustments For Increase Decrease In Trade And Other Payables
AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables
|
1596690 | usd |
| CY2021 | ifrs-full |
Adjustments For Increase Decrease In Trade And Other Payables
AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables
|
70323 | usd |
| CY2020 | ifrs-full |
Adjustments For Increase Decrease In Trade And Other Payables
AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables
|
-22510 | usd |
| CY2022 | ifrs-full |
Adjustments For Increase Decrease In Contract Liabilities
AdjustmentsForIncreaseDecreaseInContractLiabilities
|
246853 | usd |
| CY2022 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-12325910 | usd |
| CY2021 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-11233293 | usd |
| CY2020 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-9437964 | usd |
| CY2022 | POET |
Proceeds From Purchase Of Investments Other Than Investments Accounted For Using Equity Method
ProceedsFromPurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
|
-6366828 | usd |
| CY2021 | POET |
Proceeds From Purchase Of Investments Other Than Investments Accounted For Using Equity Method
ProceedsFromPurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
|
6366828 | usd |
| CY2020 | ifrs-full |
Proceeds From Disposal Of Noncurrent Assets Or Disposal Groups Classified As Held For Sale And Discontinued Operations
ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations
|
15500000 | usd |
| CY2022 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
3011562 | usd |
| CY2021 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
771523 | usd |
| CY2020 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
1521788 | usd |
| CY2022 | ifrs-full |
Purchase Of Intangible Assets Classified As Investing Activities
PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
|
62475 | usd |
| CY2021 | ifrs-full |
Purchase Of Intangible Assets Classified As Investing Activities
PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
|
159359 | usd |
| CY2020 | ifrs-full |
Purchase Of Intangible Assets Classified As Investing Activities
PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
|
52075 | usd |
| CY2022 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
3292791 | usd |
| CY2021 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-7297710 | usd |
| CY2020 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
13926137 | usd |
| CY2022 | ifrs-full |
Proceeds From Issue Of Ordinary Shares
ProceedsFromIssueOfOrdinaryShares
|
3639722 | usd |
| CY2021 | ifrs-full |
Proceeds From Issue Of Ordinary Shares
ProceedsFromIssueOfOrdinaryShares
|
26791311 | usd |
| CY2020 | ifrs-full |
Proceeds From Issue Of Ordinary Shares
ProceedsFromIssueOfOrdinaryShares
|
1088450 | usd |
| CY2022 | ifrs-full |
Payments Of Lease Liabilities Classified As Financing Activities
PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
|
204518 | usd |
| CY2021 | ifrs-full |
Payments Of Lease Liabilities Classified As Financing Activities
PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
|
237634 | usd |
| CY2020 | ifrs-full |
Payments Of Lease Liabilities Classified As Financing Activities
PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
|
144142 | usd |
| CY2020 | POET |
Proceeds From Covid19 Government Support Loans
ProceedsFromCovid19GovernmentSupportLoans
|
218151 | usd |
| CY2022 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
3435204 | usd |
| CY2021 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
26553677 | usd |
| CY2020 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
1162459 | usd |
| CY2022 | ifrs-full |
Effect Of Exchange Rate Changes On Cash And Cash Equivalents
EffectOfExchangeRateChangesOnCashAndCashEquivalents
|
-114015 | usd |
| CY2021 | ifrs-full |
Effect Of Exchange Rate Changes On Cash And Cash Equivalents
EffectOfExchangeRateChangesOnCashAndCashEquivalents
|
46207 | usd |
| CY2020 | ifrs-full |
Effect Of Exchange Rate Changes On Cash And Cash Equivalents
EffectOfExchangeRateChangesOnCashAndCashEquivalents
|
-205867 | usd |
| CY2022 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
-5711930 | usd |
| CY2021 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
8068881 | usd |
| CY2020 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
5444765 | usd |
| CY2021Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
14941775 | usd |
| CY2020Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
6872894 | usd |
| CY2019Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
1428129 | usd |
| CY2022Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
9229845 | usd |
| CY2021Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
14941775 | usd |
| CY2020Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
6872894 | usd |
| CY2022 | ifrs-full |
Disclosure Of Basis Of Preparation Of Financial Statements Explanatory
DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory
|
<p id="xdx_807_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_z2xKKu6ZPMB7" 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; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td> <td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_82D_zSRbiyXRSGu8">DESCRIPTION OF BUSINESS</span></span></td></tr> </table> <p style="font: bold 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">POET Technologies Inc. is incorporated in the Province of Ontario. POET Technologies Inc. and its subsidiaries (the “Company”) design and develop the POET Optical Interposer and Photonic Integrated Circuits for the data center and tele-communications markets. The Company’s head office is located at 120 Eglinton Avenue East, Suite 1107, Toronto, Ontario, Canada M4P 1E2. These audited consolidated financial statements of the Company were approved by the Board of Directors of the Company on March 31, 2023.</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">These financial statements have been prepared on the going concern basis which assumes that the Company will have sufficient cash to pay its debts, as and when they become payable, for a period of at least 12 months from the date the financial report was authorised for issue.</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">As at December 31, 2022, the Company has accumulated losses of $<span id="xdx_90B_ecustom--AccumulatedLosses_iN_di_c20220101__20221231_zbGrU6xURcM1" title="Accumulated losses">(194,023,660)</span> and working capital of $<span id="xdx_90F_eifrs-full--IncreaseDecreaseInWorkingCapital_c20220101__20221231_zIbwASJh6hoe" title="Working capital">5,751,101</span>. During the year ended December 31, 2022, the Company had negative cash flows from operations of $<span id="xdx_905_eifrs-full--CashFlowsFromUsedInOperations_iN_di_c20220101__20221231_zeSDpdJXHynl" title="Cash flows from operations">(12,325,910)</span>. The Company has prepared a cash flow forecast which indicates that it does not have sufficient cash to meet its minimum expenditure commitments and therefore needs to raise additional funds to continue as a going concern. As a result, there is substantial doubt about the Company’s ability to continue as a going concern.</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">To address the future funding requirements, management has undertaken the following initiatives:</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; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</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">Raised $<span id="xdx_908_ecustom--GrossFundingFromPrivatePlacement_c20221202__20221202_zqi34tyFGT2l">3,184,332</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in gross funding from a private placement on December 2, 2022. The financing included the issuance of warrants at an exercise price of C$<span id="xdx_900_ecustom--ProceedsFromExerciseOfWarrantsPricePerShare_uCADPShares_c20221202__20221202_zYDanQPixeN">4.95</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">. These warrants are currently in- the- money and will be exercisable after April 2, 2023</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</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">Extended the exercise date and repriced certain warrants to induce warrant holders to exercise warrants that are in-the-money (See note 25).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</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">Encouraged warrant holders with in-the-money warrants that expire between April 2023 and September 2023 to exercise their warrants prior to the expiry dates.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</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">Established a strict budgetary process with a focus on maintaining an appropriate level of corporate overheads in line with the Company’s available cash resources. </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 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s financial statements do not include any adjustments to the assets’ carrying amount, to the expenses presented and to the reclassification of the balance sheets items that could be necessary should the Company be unable to continue its operations.</span></p> | |
| CY2022 | POET |
Accumulated Losses
AccumulatedLosses
|
194023660 | usd |
| CY2022 | ifrs-full |
Increase Decrease In Working Capital
IncreaseDecreaseInWorkingCapital
|
5751101 | usd |
| CY2022 | ifrs-full |
Cash Flows From Used In Operations
CashFlowsFromUsedInOperations
|
12325910 | usd |
| CY2022Q4 | POET |
Gross Funding From Private Placement
GrossFundingFromPrivatePlacement
|
3184332 | usd |
| CY2022Q4 | POET |
Proceeds From Exercise Of Warrants Price Per Share
ProceedsFromExerciseOfWarrantsPricePerShare
|
4.95 | |
| CY2022 | ifrs-full |
Disclosure Of Summary Of Significant Accounting Policies Explanatory
DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
|
<p id="xdx_808_eifrs-full--DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_zHd4MuGemNcg" style="font: bold 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: bold 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_821_zb9yhyM9WWb6">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></span></td></tr> </table> <p style="font: bold 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">These consolidated financial statements of the Company and its subsidiaries were prepared in accordance with International Financial Reporting Standards (“IFRS”), as issued by the International Accounting Standards Board (“IASB”).</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 preparation of financial statements in accordance with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company’s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed 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></p> <p id="xdx_842_ecustom--DescriptionOfAccountingPolicyForBasisOfPresentationTextBlock_zrlsl1OTrCL4" 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>Basis of presentation</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"><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">These consolidated financial statements include the accounts of POET Technologies Inc. and its subsidiaries; ODIS Inc. (“ODIS”), Opel Solar Inc. (“OPEL”), BB Photonics Inc. (“BB Photonics”), POET Technologies Pte Ltd. (“PTS”) and POET Optoelectronics Shenzhen Co., Ltd (“POET Shenzhen”). All intercompany balances and transactions have been eliminated on consolidation.</span></p> <p style="font: bold 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: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"/> <div style="margin: 0pt auto; font-family: Times New Roman, Times, Serif; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font: 1pt Times New Roman, Times, Serif; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></div></div> <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; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)</span></td></tr> </table> <p style="font: bold 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_844_eifrs-full--DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_zHZvqB7Z6ASd" 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>Business combinations</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"><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">Acquisitions of businesses are accounted for using the acquisition method. The acquisition cost is measured at the acquisition date at the fair value of the consideration transferred, including all contingent consideration.</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">Subsequent changes in contingent consideration are accounted for through the consolidated statements of operations and deficit and consolidated statements of comprehensive loss in accordance with the applicable 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">Goodwill arising on acquisition is initially measured at cost, being the difference between the fair value of the consideration transferred including the recognized amount of any non-controlling interest in the acquiree and the net recognized amount (generally fair value) of the identifiable assets and liabilities assumed at the acquisition date. If the net of the amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer’s previously held interest in the acquiree (if any), the excess is recognized immediately in the consolidated statements of operations and deficit as a bargain purchase gain.</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">Acquisition-related costs, other than those that are associated with the issue of debt or equity securities that the Company incurs in connection with a business combination, are expensed as incurred.</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_84A_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zfbqpYIh3Yph" 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>Foreign currency translation</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"><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">These consolidated financial statements are presented in U.S. dollars (“USD”), which is the Company’s presentation currency.</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">Items included in the financial statements of each of the Company’s subsidiaries are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transaction. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation of monetary assets and liabilities not denominated in the functional currency of an entity are recognized in the statement of operations and deficit.</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">Assets and liabilities of entities with functional currencies other than U.S. dollars are translated into the presentation currency at the year end rates of exchange, and the results of their operations are translated at average rates of exchange for the year. The resulting translation adjustments are included in accumulated other comprehensive loss in shareholders’ equity. Additionally, foreign exchange gains and losses related to certain intercompany loans that are permanent in nature are included in accumulated other comprehensive loss. Elements of equity are translated at historical rates.</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_843_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_ztaJgWTufVwc" 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>Financial instruments</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"><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">Financial assets held with an objective to hold assets in order to collect contractual cash flows which arise on specified dates that are solely principal and interest are measured at amortised cost using the effective interest method. Debt investments held with an objective to hold both assets in order to collect contractual cash flows which arise on specified dates that are solely principal and interest as well as selling the asset on the basis of fair value are measured at FVTOCI. All other financial assets are classified and measured at fair value through profit or loss (“FVTPL”). Financial liabilities are classified as either FVTPL or other financial liabilities, and the portion of the change in fair value that relates to the Company’s credit risk is presented in other comprehensive income (loss). Instruments classified as FVTPL are measured at fair value with unrealized gains and losses recognized in net income (loss). Other financial liabilities are subsequently measured at amortised cost using the effective interest method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"/> <div style="margin: 0pt auto; font-family: Times New Roman, Times, Serif; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font: 1pt Times New Roman, Times, Serif; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></div></div> <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; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)</span></td></tr> </table> <p style="font: bold 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">Transaction costs that are directly attributable to the acquisition or issuance of financial assets and financial liabilities, other than financial assets and financial liabilities classified as FVTPL, are added to or deducted from the fair value on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities classified as FVTPL are recognized immediately in consolidated net income (loss).</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_842_ecustom--DisclosureOfDerecognitionsPolicyExplanatory_zlbptAmSsA64" 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>Derecognition</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"><b><i> </i></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"><b><i>Financial assets</i></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"><b><i> </i></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 Company derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Company neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. Any interest in transferred financial assets that is created or retained by the Company is recognized as a separate asset or liability.</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> <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>Financial liabilities </i></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"><b><i> </i></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">A financial liability is derecognized from the balance sheet when it is extinguished, that is, when the obligation specified in the contract is either discharged, cancelled or expires. Where there has been an exchange between an existing borrower and lender of debt instruments with substantially different terms, or there has been a substantial modification of the terms of an existing financial liability, this transaction is accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability. A gain or loss from extinguishment of the original financial liability is recognized in profit or loss.</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 financial instruments include cash and cash equivalents, short-term investments, accounts receivable, accounts payable and accrued 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 id="xdx_890_ecustom--DisclosureOfDetailedInformationAboutFinancialInstruments_zPUg9PGtHiQa" 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 outlines the classification of financial instruments under IFRS 9:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span id="xdx_8B7_zjbrOc2FGal3" style="display: none">SCHEDULE OF CLASSIFICATION OF FINANCIAL INSTRUMENTS</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: 93%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial Assets</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%"><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">Cash and cash equivalents</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_907_ecustom--FinancialAssetsCashAndCashEquivalentsUnderIFRSNine_c20220101__20221231_zilXlWfNtBvl" title="Financial Assets, Cash and cash equivalents">Amortized cost</span></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">Short-term investments</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--FinancialAssetsShorttermInvestmentsUnderIFRSNine_c20220101__20221231_zgsezjzN6GH3" title="Financial Assets, Short-term investments">Amortized cost</span></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">Accounts receivable</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_907_ecustom--FinancialAssetsAccountsReceivableUnderIFRSNine_c20220101__20221231_z3afMYwa0Re1" title="Financial Assets, Accounts receivable">Amortized cost</span></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></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"><b>Financial Liabilities</b></span></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: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts payable and accrued liabilities</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--FinancialLiabilitiesAccountsPayableAndAccruedLiabilitiesUnderIFRSNine_c20220101__20221231_z2LE0tDcTJy8" title="Financial Liabilities, Accounts payable and accrued liabilities">Amortized cost</span></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">Convertible debentures</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--FinancialLiabilitiesConvertibleDebenturesUnderIFRSNine_c20220101__20221231_zL5aYeY81mn4" title="Financial Liabilities, Convertible debentures">Amortized cost</span></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">Contract liabilities</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_905_ecustom--FinancialLiabilitiesContractLiabilitiesUnderIFRSNine_c20220101__20221231_zfTxWgXjUXIc" title="Financial Liabilities, Contract liabilities">Amortized cost</span></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">Covid-19 government support loans</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--FinancialLiabilitiesCovidNineteenGovernmentSupportLoansUnderIFRSNine_c20220101__20221231_zNyWrKtL1Dwj" title="Financial Liabilities, Covid-19 government support loans">Amortized cost</span></span></td></tr> </table> <p id="xdx_8AD_zYcZyRljrLhf" 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 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">Convertible debentures are accounted for as a compound financial instrument with a debt component and a separate equity component. The debt component of these compound financial instruments is measured at fair value on initial recognition by discounting the stream of future interest and principal payments at the rate of interest prevailing at the date of issue for instruments of similar term and risk. The debt component is subsequently deducted from the total carrying value of the compound instrument to derive the equity component. The debt component is subsequently measured at amortized cost using the effective interest rate method. Interest expense based on the coupon rate of the debenture and the accretion of the liability component to the amount that will be payable on redemption are recognized through profit or loss as a finance cost.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"/> <div style="margin: 0pt auto; font-family: Times New Roman, Times, Serif; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font: 1pt Times New Roman, Times, Serif; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></div></div> <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; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)</span></td></tr> </table> <p style="font: bold 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_846_eifrs-full--DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory_zhfEQT2uJRmb" 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>Cash and cash equivalents</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"><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">Cash and cash equivalents consist of cash in current accounts of $<span id="xdx_90C_eifrs-full--Cash_iI_pp0p0_c20221231_zrbPb27po304" title="Cash">1,981,765</span> (2021 - $<span id="xdx_901_eifrs-full--Cash_iI_pp0p0_c20211231_z00McNTKP7Ab" title="Cash">4,216,911</span>, 2020 - $<span id="xdx_907_eifrs-full--Cash_iI_pp0p0_c20201231_ztJkoSAyiR3a" title="Cash">722,894</span>) and funds invested in US and Canadian Term Deposits of $<span id="xdx_90F_eifrs-full--CurrentInvestments_iI_pp0p0_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USTermDepositsMember_zQgNSTgSfGK8" title="Current investments">7,248,080</span> (2021 - $<span id="xdx_90D_eifrs-full--CurrentInvestments_iI_pp0p0_c20211231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USTermDepositsMember_zIkK233aIdPe" title="Current investments">10,724,864</span>, 2020 - $<span id="xdx_90E_eifrs-full--CurrentInvestments_c20201231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USTermDepositsMember_pp0p0" title="Current investments">6,150,000</span>) earning interest at rates ranging from <span id="xdx_902_ecustom--InvestmentInterestPercentage_dp_c20220101__20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USAndCanadianTermDepositsMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zZpALL0JCZi7">0.20</span>% - <span id="xdx_904_ecustom--InvestmentInterestPercentage_dp_c20220101__20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USAndCanadianTermDepositsMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zXCavUzBflGe">0.25</span>% and maturing in less than 90 days.</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">Cash and cash equivalents include restricted funds of <span id="xdx_904_eifrs-full--RestrictedCashAndCashEquivalents_iI_pp0p0_dxL_c20221231_zNgeci5TzCJe" title="Restricted cash and cash equivalents::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0621">nil</span></span> (2021 - <span id="xdx_906_eifrs-full--RestrictedCashAndCashEquivalents_iI_pp0p0_dxL_c20211231_zdu2W7YLNtC8" title="Restricted cash and cash equivalents::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0623">nil</span></span>, 2020 - $<span id="xdx_907_eifrs-full--RestrictedCashAndCashEquivalents_iI_pp0p0_c20201231_zcTy28W4pwfk" title="Restricted cash and cash equivalents">184,569</span>) which serves as a bank guarantee for the purchase of certain equipment. A bank guarantee was discharged in 2020 and a new bank guarantee was put in place. The new bank guarantee was discharged in 2021. The bank guarantee was reduced on a monthly basis by <span id="xdx_90E_ecustom--BankGuaranteeReducedMonthly_pp0p0_dxL_c20220101__20221231_zfDBTknIfpQb" title="Bank guarantee reduced monthly::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0627">nil</span></span> (2021 - $<span id="xdx_900_ecustom--BankGuaranteeReducedMonthly_pp0p0_c20210101__20211231_zYzMeNU94HXf" title="Bank guarantee reduced monthly">14,197</span>, 2020 - $<span id="xdx_90A_ecustom--BankGuaranteeReducedMonthly_pp0p0_c20200101__20201231_zEC6cMS9VR8g" title="Bank guarantee reduced monthly">14,197</span>) which is the amount paid monthly in settlement of the outstanding balance on the equipment.</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_843_eifrs-full--DescriptionOfAccountingPolicyForFinancialAssetsExplanatory_zzvYUCf7Lvrd" 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>Short-term investments</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"><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 short-term investments of <span id="xdx_908_ecustom--ShortTermInvestment_iI_dxL_c20221231_zrE31lMqXojd" title="Short-term investments::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0635">nil</span></span> (2021 - $<span id="xdx_907_ecustom--ShortTermInvestment_iI_c20211231_zyk0dZcTjlCc" title="Short-term investments">6,366,828</span>, 2020 - <span id="xdx_909_ecustom--ShortTermInvestment_iI_dxL_c20201231_ztvyeElRGx9h" title="Short-term investments::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0639">nil</span></span>) consist of guaranteed investment certificates (GICs) held with one Canadian chartered bank and earn interest at rates ranging from <span id="xdx_909_ecustom--InvestmentInterestPercentage_dp_c20220101__20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GuaranteedInvestmentCertificatesMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zaCIfSQr6lQi" title="Investment interest rate range">0.75</span> to <span id="xdx_902_ecustom--InvestmentInterestPercentage_dp_c20220101__20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GuaranteedInvestmentCertificatesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zXsxxthjkzUa" title="Investment interest rate range">1.44</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 id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zXuOeg51q6hd" 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>Property and equipment</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"><b> </b></span></p> <p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutPropertyAndEquipmentEstimatedLifeExplanatory_zccqPibNmLPf" 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">Property and equipment are recorded at cost. Depreciation is calculated based on the estimated useful life of the asset using the following method and useful lives:</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> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zzm93YJe424a" style="display: none">SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED LIFE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 89%; border-collapse: collapse; margin-left: 0.75in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 30%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machinery and equipment </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 70%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight Line, <span id="xdx_905_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z7Emp1ANY9r7" title="Estimated useful life of asset">5</span> years</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">Leasehold improvements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight Line, <span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zleFeOd6eaXk">5</span> years or life of the lease, whichever is less</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">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">Straight Line, <span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z3yTpuk3MbM8">3</span> - <span id="xdx_90F_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zpgou2u7Fsd2">5</span> years</span></td></tr> </table> <p id="xdx_8A7_zRAjISFBAIfj" 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_84C_ecustom--DescriptionOfAccountingPolicyForOtherIntangibleAssetsOtherThanGoodwillTextBlock_zKWszNdZccxa" 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>Patents and licenses</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"><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">Patents and licenses are recorded at cost and amortized on a straight line basis over <span id="xdx_90F_ecustom--UsefulLifeIntangibleAssets_dtY_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--PatentsAndLicensesMember_zJ8HGHg8AuXf" title="Useful life, intangible assets (Year)">12</span> years. Ongoing maintenance costs are expensed as incurred.</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_849_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory_zc09Kna8PC1d" 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>Impairment of long-lived assets</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"><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 Company’s tangible and intangible assets are reviewed for indications of impairment whenever events or changes in circumstances indicate that the carrying amounts of the assets may not be recoverable. An assessment is made at each reporting date whether there is any indication that an asset may be impaired.</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">An impairment loss is recognized when the carrying amount of an asset exceeds its recoverable amount. Impairment losses are recognized in profit and loss for the year. The recoverable amount is the greater of the asset’s fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash-generating unit (“CGU”) to which the asset belongs.</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> <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">An impairment loss is reversed if there is an indication that there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized. <span id="xdx_90D_eifrs-full--ImpairmentLoss_dxL_c20220101__20221231_z3wrjs2k6253" title="Impairment loss::XDX::-"><span id="xdx_902_eifrs-full--ImpairmentLoss_dxL_c20210101__20211231_zoPDZXc6KIte" title="Impairment loss::XDX::-"><span id="xdx_906_eifrs-full--ImpairmentLoss_dxL_c20200101__20201231_z5aBrn10vmg1" title="Impairment loss::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0660"><span style="-sec-ix-hidden: xdx2ixbrl0662"><span style="-sec-ix-hidden: xdx2ixbrl0664">No</span></span></span></span></span></span> impairment loss has been reported for the years ended December 31, 2022, 2021 and 2020.</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: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"/> <div style="margin: 0pt auto; font-family: Times New Roman, Times, Serif; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font: 1pt Times New Roman, Times, Serif; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></div></div> <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; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)</span></td></tr> </table> <p style="font: bold 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_84B_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zg3WkqMan323" 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>Income taxes</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"><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 Company follows the liability method of accounting for income taxes. Under this method, deferred income taxes are provided on differences between the financial reporting and income tax bases of assets and liabilities and on income tax losses available to be carried forward to future years for tax purposes. Deferred income taxes are measured using the substantively enacted tax rates and laws that are expected to be in effect when the differences are expected to reverse. Deferred tax assets are only recognized if the amount is expected to be realized in the future.</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> <p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zt1EGz9Du0Ja" 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>Revenue recognition</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"><b> </b></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">Revenue is measured based on the consideration specified in a contract with a customer and excludes amounts collected on behalf of third parties. The Company recognizes revenue when it transfers control over a product or service to a customer.</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"><b> </b></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"><b>Sale of goods</b></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"><b> </b></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">Revenue from the sale of goods is recognized, net of discounts and customer rebates, at the point in time the transfer of control of the related products has taken place as specified in the sales contract and collectability is reasonably assured.</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"><b>Service revenue</b></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"><b> </b></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">The Company provides contract services, primarily in the form of non-recurring revenue (“NRE”) where control is passed to the customer over time. The contracts generally provide agreed upon milestones for customer payment which include but are not limited to the delivery of sample products, design reports and test reports. The customer makes payment when it has approved the delivery of the milestone. The Company must determine if the contract is made up of a series of independent performance obligations or a single performance obligation. Where NRE contracts contain multiple performance obligations for which a standalone transaction price can be assessed, revenue is recognized as each performance obligation is satisfied. Where NRE contracts contain a single performance obligation to be settled over time, revenue is recognized progressively based on the output method.</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> <p id="xdx_84B_ecustom--DescriptionOfAccountingPolicyForOtherIncomeAndCostsExplanatory_zwOj9OH70FWa" 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>Other income </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"><b> </b></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"><b>Interest income</b></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"><b> </b></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">Interest income on cash is recognized as earned using the effective interest method.</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 id="xdx_843_ecustom--DescriptionOfAccountingPolicyForWageSubsidies_zC6k8Fcg7QW5" 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>Wage subsidies</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"><b> </b></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">Wages subsidies received from the Singaporean government are netted against R&D related wages and benefits on the consolidated statements of operations and deficit.</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_84D_eifrs-full--DescriptionOfAccountingPolicyForGovernmentGrants_zcl6rziwNZU" 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>Government Grants</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"><b> </b></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">Loans received exclusively from governmental agencies to support the Company throughout the COVID-19 pandemic qualify to be forgiven if certain conditions are met. Forgiveness of COVID-19 related loans will be recognized as other income on the consolidated statements of operations and deficit.</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: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"/> <div style="margin: 0pt auto; font-family: Times New Roman, Times, Serif; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font: 1pt Times New Roman, Times, Serif; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></div></div> <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; margin-top: 0; margin-bottom: 6pt; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)</span></td></tr> </table> <p style="font: bold 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_844_eifrs-full--DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_zJZVH0gsxRe1" 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>Intangible assets</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"><b> </b></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"><b>Research and development costs</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"><b> </b></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">Research costs are expensed in the year incurred. Development costs are also expensed in the year incurred unless the Company believes a development project meets IFRS criteria as set out in IAS 38, <i>Intangible Assets</i>, for deferral and amortization. IAS 38 requires all research costs be charged to expense while development costs are capitalised only after technical and commercial feasibility of the asset for sale or use have been established. This means that the entity must intend and be able to complete the intangible asset and either use it or sell it and be able to demonstrate how the asset will generate future economic benefits. Development costs are tested for impairment whenever events or changes indicate that its carrying amount may not be recoverable.</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> <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"><b>In-Process Research and Development</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"><b> </b></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">Under IFRS, in-process research and development (“IPR&D”) acquired in a business combination that meets the definition of an intangible asset is capitalized with amortization commencing when the asset is ready for use (i.e., when development is complete). The Company does not capitalize its IPR&D.</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> <p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_zfGHwzBx3ski" 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>Stock-based compensation</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"><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">Stock options and warrants awarded to non employees are measured using the fair value of the goods or services received unless that fair value cannot be estimated reliably, in which case measurement is based on the fair value of the stock options. Stock options and warrants awarded to employees are accounted for using the fair value method. The fair value of such stock options and warrants granted is recognized as an expense on a proportionate basis consistent with the vesting features of each tranche of the grant. The fair value is calculated using the Black-Scholes option pricing model with assumptions applicable at the date of grant.</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> <p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zP1EzRoiKTr2" 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>Loss per share</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"><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">Basic loss per share, net of taxes is calculated by dividing net loss by the weighted average number of common shares outstanding during the year. Diluted loss per share is calculated by dividing net loss by the weighted average number of common shares outstanding during the period after giving effect to potentially dilutive financial instruments. The dilutive effect of stock options and warrants is determined using the treasury stock method.</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_84B_ecustom--DescriptionOfAccountingPolicyForJointVentureExplanatory_zUU7pi4EWF16" 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>Joint Venture</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"><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">A joint arrangement is an arrangement among two or more parties where the parties are bound by a contractual arrangement and the contractual arrangement gives the parties joint control of the arrangement. A joint venture is a form of joint arrangement where an entity is independently formed and the parties jointly have rights to the net assets of the arrangement and therefore account for their interests under the equity method.</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_84D_ecustom--DescriptionOfAccountingPolicyForShareConsolidationExplanatory_zf485Uw0iYC" 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>Share Consolidation</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"><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">On February 24, 2022, the Company filed Articles of Amendment to consolidate its common shares on a ten-for-one basis. For further clarity, for every ten (10) pre-consolidated common shares, shareholders received one (1) post-consolidated common share. On February 28, 2022 the Company’s common shares began trading on the TSX Venture Exchange on a post consolidation basis. The Company’s name and trading symbol remained unchanged. All references to share and per share amounts in these consolidated financial statements and accompanying notes to the consolidated financial statements have been retroactively restated to reflect the ten-for-one share consolidation.</span></p> <p id="xdx_85F_zEY0yRBFc27a" 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: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font-size: 1pt; margin-bottom: 0pt"> </div></div> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Business Combinations Explanatory
DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory
|
<p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_zHZvqB7Z6ASd" 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>Business combinations</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"><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">Acquisitions of businesses are accounted for using the acquisition method. The acquisition cost is measured at the acquisition date at the fair value of the consideration transferred, including all contingent consideration.</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">Subsequent changes in contingent consideration are accounted for through the consolidated statements of operations and deficit and consolidated statements of comprehensive loss in accordance with the applicable 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">Goodwill arising on acquisition is initially measured at cost, being the difference between the fair value of the consideration transferred including the recognized amount of any non-controlling interest in the acquiree and the net recognized amount (generally fair value) of the identifiable assets and liabilities assumed at the acquisition date. If the net of the amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer’s previously held interest in the acquiree (if any), the excess is recognized immediately in the consolidated statements of operations and deficit as a bargain purchase gain.</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">Acquisition-related costs, other than those that are associated with the issue of debt or equity securities that the Company incurs in connection with a business combination, are expensed as incurred.</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 |
Description Of Accounting Policy For Foreign Currency Translation Explanatory
DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory
|
<p id="xdx_84A_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zfbqpYIh3Yph" 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>Foreign currency translation</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"><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">These consolidated financial statements are presented in U.S. dollars (“USD”), which is the Company’s presentation currency.</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">Items included in the financial statements of each of the Company’s subsidiaries are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transaction. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation of monetary assets and liabilities not denominated in the functional currency of an entity are recognized in the statement of operations and deficit.</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">Assets and liabilities of entities with functional currencies other than U.S. dollars are translated into the presentation currency at the year end rates of exchange, and the results of their operations are translated at average rates of exchange for the year. The resulting translation adjustments are included in accumulated other comprehensive loss in shareholders’ equity. Additionally, foreign exchange gains and losses related to certain intercompany loans that are permanent in nature are included in accumulated other comprehensive loss. Elements of equity are translated at historical rates.</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 |
Description Of Accounting Policy For Financial Assets Explanatory
DescriptionOfAccountingPolicyForFinancialAssetsExplanatory
|
<p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForFinancialAssetsExplanatory_zzvYUCf7Lvrd" 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>Short-term investments</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"><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 short-term investments of <span id="xdx_908_ecustom--ShortTermInvestment_iI_dxL_c20221231_zrE31lMqXojd" title="Short-term investments::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0635">nil</span></span> (2021 - $<span id="xdx_907_ecustom--ShortTermInvestment_iI_c20211231_zyk0dZcTjlCc" title="Short-term investments">6,366,828</span>, 2020 - <span id="xdx_909_ecustom--ShortTermInvestment_iI_dxL_c20201231_ztvyeElRGx9h" title="Short-term investments::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0639">nil</span></span>) consist of guaranteed investment certificates (GICs) held with one Canadian chartered bank and earn interest at rates ranging from <span id="xdx_909_ecustom--InvestmentInterestPercentage_dp_c20220101__20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GuaranteedInvestmentCertificatesMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zaCIfSQr6lQi" title="Investment interest rate range">0.75</span> to <span id="xdx_902_ecustom--InvestmentInterestPercentage_dp_c20220101__20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--GuaranteedInvestmentCertificatesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zXsxxthjkzUa" title="Investment interest rate range">1.44</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> | |
| CY2021Q4 | POET |
Short Term Investment
ShortTermInvestment
|
6366828 | usd |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Financial Instruments Explanatory
DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory
|
<p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_ztaJgWTufVwc" 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>Financial instruments</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"><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">Financial assets held with an objective to hold assets in order to collect contractual cash flows which arise on specified dates that are solely principal and interest are measured at amortised cost using the effective interest method. Debt investments held with an objective to hold both assets in order to collect contractual cash flows which arise on specified dates that are solely principal and interest as well as selling the asset on the basis of fair value are measured at FVTOCI. All other financial assets are classified and measured at fair value through profit or loss (“FVTPL”). Financial liabilities are classified as either FVTPL or other financial liabilities, and the portion of the change in fair value that relates to the Company’s credit risk is presented in other comprehensive income (loss). Instruments classified as FVTPL are measured at fair value with unrealized gains and losses recognized in net income (loss). Other financial liabilities are subsequently measured at amortised cost using the effective interest method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"/> <div style="margin: 0pt auto; font-family: Times New Roman, Times, Serif; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font: 1pt Times New Roman, Times, Serif; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></div></div> <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; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)</span></td></tr> </table> <p style="font: bold 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">Transaction costs that are directly attributable to the acquisition or issuance of financial assets and financial liabilities, other than financial assets and financial liabilities classified as FVTPL, are added to or deducted from the fair value on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities classified as FVTPL are recognized immediately in consolidated net income (loss).</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 | POET |
Disclosure Of Derecognitions Policy Explanatory
DisclosureOfDerecognitionsPolicyExplanatory
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<p id="xdx_842_ecustom--DisclosureOfDerecognitionsPolicyExplanatory_zlbptAmSsA64" 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>Derecognition</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"><b><i> </i></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"><b><i>Financial assets</i></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"><b><i> </i></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 Company derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Company neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. Any interest in transferred financial assets that is created or retained by the Company is recognized as a separate asset or liability.</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> <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>Financial liabilities </i></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"><b><i> </i></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">A financial liability is derecognized from the balance sheet when it is extinguished, that is, when the obligation specified in the contract is either discharged, cancelled or expires. Where there has been an exchange between an existing borrower and lender of debt instruments with substantially different terms, or there has been a substantial modification of the terms of an existing financial liability, this transaction is accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability. A gain or loss from extinguishment of the original financial liability is recognized in profit or loss.</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 financial instruments include cash and cash equivalents, short-term investments, accounts receivable, accounts payable and accrued 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 id="xdx_890_ecustom--DisclosureOfDetailedInformationAboutFinancialInstruments_zPUg9PGtHiQa" 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 outlines the classification of financial instruments under IFRS 9:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span id="xdx_8B7_zjbrOc2FGal3" style="display: none">SCHEDULE OF CLASSIFICATION OF FINANCIAL INSTRUMENTS</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: 93%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial Assets</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%"><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">Cash and cash equivalents</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_907_ecustom--FinancialAssetsCashAndCashEquivalentsUnderIFRSNine_c20220101__20221231_zilXlWfNtBvl" title="Financial Assets, Cash and cash equivalents">Amortized cost</span></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">Short-term investments</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--FinancialAssetsShorttermInvestmentsUnderIFRSNine_c20220101__20221231_zgsezjzN6GH3" title="Financial Assets, Short-term investments">Amortized cost</span></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">Accounts receivable</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_907_ecustom--FinancialAssetsAccountsReceivableUnderIFRSNine_c20220101__20221231_z3afMYwa0Re1" title="Financial Assets, Accounts receivable">Amortized cost</span></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></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"><b>Financial Liabilities</b></span></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: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts payable and accrued liabilities</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--FinancialLiabilitiesAccountsPayableAndAccruedLiabilitiesUnderIFRSNine_c20220101__20221231_z2LE0tDcTJy8" title="Financial Liabilities, Accounts payable and accrued liabilities">Amortized cost</span></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">Convertible debentures</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--FinancialLiabilitiesConvertibleDebenturesUnderIFRSNine_c20220101__20221231_zL5aYeY81mn4" title="Financial Liabilities, Convertible debentures">Amortized cost</span></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">Contract liabilities</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_905_ecustom--FinancialLiabilitiesContractLiabilitiesUnderIFRSNine_c20220101__20221231_zfTxWgXjUXIc" title="Financial Liabilities, Contract liabilities">Amortized cost</span></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">Covid-19 government support loans</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--FinancialLiabilitiesCovidNineteenGovernmentSupportLoansUnderIFRSNine_c20220101__20221231_zNyWrKtL1Dwj" title="Financial Liabilities, Covid-19 government support loans">Amortized cost</span></span></td></tr> </table> <p id="xdx_8AD_zYcZyRljrLhf" 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 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">Convertible debentures are accounted for as a compound financial instrument with a debt component and a separate equity component. The debt component of these compound financial instruments is measured at fair value on initial recognition by discounting the stream of future interest and principal payments at the rate of interest prevailing at the date of issue for instruments of similar term and risk. The debt component is subsequently deducted from the total carrying value of the compound instrument to derive the equity component. The debt component is subsequently measured at amortized cost using the effective interest rate method. Interest expense based on the coupon rate of the debenture and the accretion of the liability component to the amount that will be payable on redemption are recognized through profit or loss as a finance cost.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"/> <div style="margin: 0pt auto; font-family: Times New Roman, Times, Serif; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font: 1pt Times New Roman, Times, Serif; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></div></div> <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; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)</span></td></tr> </table> <p style="font: bold 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> | |
| CY2022 | POET |
Disclosure Of Detailed Information About Financial Instruments
DisclosureOfDetailedInformationAboutFinancialInstruments
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<p id="xdx_890_ecustom--DisclosureOfDetailedInformationAboutFinancialInstruments_zPUg9PGtHiQa" 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 outlines the classification of financial instruments under IFRS 9:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span id="xdx_8B7_zjbrOc2FGal3" style="display: none">SCHEDULE OF CLASSIFICATION OF FINANCIAL INSTRUMENTS</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: 93%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial Assets</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%"><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">Cash and cash equivalents</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_907_ecustom--FinancialAssetsCashAndCashEquivalentsUnderIFRSNine_c20220101__20221231_zilXlWfNtBvl" title="Financial Assets, Cash and cash equivalents">Amortized cost</span></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">Short-term investments</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--FinancialAssetsShorttermInvestmentsUnderIFRSNine_c20220101__20221231_zgsezjzN6GH3" title="Financial Assets, Short-term investments">Amortized cost</span></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">Accounts receivable</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_907_ecustom--FinancialAssetsAccountsReceivableUnderIFRSNine_c20220101__20221231_z3afMYwa0Re1" title="Financial Assets, Accounts receivable">Amortized cost</span></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></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"><b>Financial Liabilities</b></span></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: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts payable and accrued liabilities</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--FinancialLiabilitiesAccountsPayableAndAccruedLiabilitiesUnderIFRSNine_c20220101__20221231_z2LE0tDcTJy8" title="Financial Liabilities, Accounts payable and accrued liabilities">Amortized cost</span></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">Convertible debentures</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--FinancialLiabilitiesConvertibleDebenturesUnderIFRSNine_c20220101__20221231_zL5aYeY81mn4" title="Financial Liabilities, Convertible debentures">Amortized cost</span></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">Contract liabilities</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_905_ecustom--FinancialLiabilitiesContractLiabilitiesUnderIFRSNine_c20220101__20221231_zfTxWgXjUXIc" title="Financial Liabilities, Contract liabilities">Amortized cost</span></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">Covid-19 government support loans</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--FinancialLiabilitiesCovidNineteenGovernmentSupportLoansUnderIFRSNine_c20220101__20221231_zNyWrKtL1Dwj" title="Financial Liabilities, Covid-19 government support loans">Amortized cost</span></span></td></tr> </table> | |
| CY2022 | POET |
Financial Assets Cash And Cash Equivalents Under Ifrs Nine
FinancialAssetsCashAndCashEquivalentsUnderIFRSNine
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Amortized cost | |
| CY2022 | POET |
Financial Assets Shortterm Investments Under Ifrs Nine
FinancialAssetsShorttermInvestmentsUnderIFRSNine
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Amortized cost | |
| CY2022 | POET |
Financial Assets Accounts Receivable Under Ifrs Nine
FinancialAssetsAccountsReceivableUnderIFRSNine
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Amortized cost | |
| CY2022 | POET |
Financial Liabilities Accounts Payable And Accrued Liabilities Under Ifrs Nine
FinancialLiabilitiesAccountsPayableAndAccruedLiabilitiesUnderIFRSNine
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Amortized cost | |
| CY2022 | POET |
Financial Liabilities Convertible Debentures Under Ifrs Nine
FinancialLiabilitiesConvertibleDebenturesUnderIFRSNine
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Amortized cost | |
| CY2022 | POET |
Financial Liabilities Contract Liabilities Under Ifrs Nine
FinancialLiabilitiesContractLiabilitiesUnderIFRSNine
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Amortized cost | |
| CY2022 | POET |
Financial Liabilities Covid Nineteen Government Support Loans Under Ifrs Nine
FinancialLiabilitiesCovidNineteenGovernmentSupportLoansUnderIFRSNine
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Amortized cost | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Restricted Cash And Cash Equivalents Explanatory
DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory
|
<p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory_zhfEQT2uJRmb" 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>Cash and cash equivalents</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"><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">Cash and cash equivalents consist of cash in current accounts of $<span id="xdx_90C_eifrs-full--Cash_iI_pp0p0_c20221231_zrbPb27po304" title="Cash">1,981,765</span> (2021 - $<span id="xdx_901_eifrs-full--Cash_iI_pp0p0_c20211231_z00McNTKP7Ab" title="Cash">4,216,911</span>, 2020 - $<span id="xdx_907_eifrs-full--Cash_iI_pp0p0_c20201231_ztJkoSAyiR3a" title="Cash">722,894</span>) and funds invested in US and Canadian Term Deposits of $<span id="xdx_90F_eifrs-full--CurrentInvestments_iI_pp0p0_c20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USTermDepositsMember_zQgNSTgSfGK8" title="Current investments">7,248,080</span> (2021 - $<span id="xdx_90D_eifrs-full--CurrentInvestments_iI_pp0p0_c20211231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USTermDepositsMember_zIkK233aIdPe" title="Current investments">10,724,864</span>, 2020 - $<span id="xdx_90E_eifrs-full--CurrentInvestments_c20201231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USTermDepositsMember_pp0p0" title="Current investments">6,150,000</span>) earning interest at rates ranging from <span id="xdx_902_ecustom--InvestmentInterestPercentage_dp_c20220101__20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USAndCanadianTermDepositsMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zZpALL0JCZi7">0.20</span>% - <span id="xdx_904_ecustom--InvestmentInterestPercentage_dp_c20220101__20221231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USAndCanadianTermDepositsMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zXCavUzBflGe">0.25</span>% and maturing in less than 90 days.</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">Cash and cash equivalents include restricted funds of <span id="xdx_904_eifrs-full--RestrictedCashAndCashEquivalents_iI_pp0p0_dxL_c20221231_zNgeci5TzCJe" title="Restricted cash and cash equivalents::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0621">nil</span></span> (2021 - <span id="xdx_906_eifrs-full--RestrictedCashAndCashEquivalents_iI_pp0p0_dxL_c20211231_zdu2W7YLNtC8" title="Restricted cash and cash equivalents::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0623">nil</span></span>, 2020 - $<span id="xdx_907_eifrs-full--RestrictedCashAndCashEquivalents_iI_pp0p0_c20201231_zcTy28W4pwfk" title="Restricted cash and cash equivalents">184,569</span>) which serves as a bank guarantee for the purchase of certain equipment. A bank guarantee was discharged in 2020 and a new bank guarantee was put in place. The new bank guarantee was discharged in 2021. The bank guarantee was reduced on a monthly basis by <span id="xdx_90E_ecustom--BankGuaranteeReducedMonthly_pp0p0_dxL_c20220101__20221231_zfDBTknIfpQb" title="Bank guarantee reduced monthly::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0627">nil</span></span> (2021 - $<span id="xdx_900_ecustom--BankGuaranteeReducedMonthly_pp0p0_c20210101__20211231_zYzMeNU94HXf" title="Bank guarantee reduced monthly">14,197</span>, 2020 - $<span id="xdx_90A_ecustom--BankGuaranteeReducedMonthly_pp0p0_c20200101__20201231_zEC6cMS9VR8g" title="Bank guarantee reduced monthly">14,197</span>) which is the amount paid monthly in settlement of the outstanding balance on the equipment.</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> | |
| CY2022Q4 | ifrs-full |
Cash
Cash
|
1981765 | usd |
| CY2021Q4 | ifrs-full |
Cash
Cash
|
4216911 | usd |
| CY2020Q4 | ifrs-full |
Cash
Cash
|
722894 | usd |
| CY2020Q4 | ifrs-full |
Restricted Cash And Cash Equivalents
RestrictedCashAndCashEquivalents
|
184569 | usd |
| CY2021 | POET |
Bank Guarantee Reduced Monthly
BankGuaranteeReducedMonthly
|
14197 | usd |
| CY2020 | POET |
Bank Guarantee Reduced Monthly
BankGuaranteeReducedMonthly
|
14197 | usd |
| CY2022 | POET |
Contract Liabilities Customer Deposits
ContractLiabilitiesCustomerDeposits
|
-779870 | usd |
| CY2022 | POET |
Increase Decrease Through Performance Obligation Or Revenue Recognized Receivables
IncreaseDecreaseThroughPerformanceObligationOrRevenueRecognizedReceivables
|
62842 | usd |
| CY2022 | POET |
Increase Decrease Through Performance Obligation Or Revenue Recognized Liabilities
IncreaseDecreaseThroughPerformanceObligationOrRevenueRecognizedLiabilities
|
489906 | usd |
| CY2022 | POET |
Effect Of Changes In Foreign Exchange Rates Liabilities
EffectOfChangesInForeignExchangeRatesLiabilities
|
15772 | usd |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Property Plant And Equipment Explanatory
DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory
|
<p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zXuOeg51q6hd" 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>Property and equipment</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"><b> </b></span></p> <p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutPropertyAndEquipmentEstimatedLifeExplanatory_zccqPibNmLPf" 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">Property and equipment are recorded at cost. Depreciation is calculated based on the estimated useful life of the asset using the following method and useful lives:</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> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zzm93YJe424a" style="display: none">SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED LIFE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 89%; border-collapse: collapse; margin-left: 0.75in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 30%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machinery and equipment </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 70%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight Line, <span id="xdx_905_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z7Emp1ANY9r7" title="Estimated useful life of asset">5</span> years</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">Leasehold improvements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight Line, <span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zleFeOd6eaXk">5</span> years or life of the lease, whichever is less</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">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">Straight Line, <span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z3yTpuk3MbM8">3</span> - <span id="xdx_90F_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zpgou2u7Fsd2">5</span> years</span></td></tr> </table> <p id="xdx_8A7_zRAjISFBAIfj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | POET |
Disclosure Of Detailed Information About Property And Equipment Estimated Life Explanatory
DisclosureOfDetailedInformationAboutPropertyAndEquipmentEstimatedLifeExplanatory
|
<p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutPropertyAndEquipmentEstimatedLifeExplanatory_zccqPibNmLPf" 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">Property and equipment are recorded at cost. Depreciation is calculated based on the estimated useful life of the asset using the following method and useful lives:</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> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zzm93YJe424a" style="display: none">SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED LIFE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 89%; border-collapse: collapse; margin-left: 0.75in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 30%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machinery and equipment </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 70%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight Line, <span id="xdx_905_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_z7Emp1ANY9r7" title="Estimated useful life of asset">5</span> years</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">Leasehold improvements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight Line, <span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zleFeOd6eaXk">5</span> years or life of the lease, whichever is less</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">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">Straight Line, <span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z3yTpuk3MbM8">3</span> - <span id="xdx_90F_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zpgou2u7Fsd2">5</span> years</span></td></tr> </table> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Impairment Of Assets Explanatory
DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory
|
<p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory_zc09Kna8PC1d" 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>Impairment of long-lived assets</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"><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 Company’s tangible and intangible assets are reviewed for indications of impairment whenever events or changes in circumstances indicate that the carrying amounts of the assets may not be recoverable. An assessment is made at each reporting date whether there is any indication that an asset may be impaired.</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">An impairment loss is recognized when the carrying amount of an asset exceeds its recoverable amount. Impairment losses are recognized in profit and loss for the year. The recoverable amount is the greater of the asset’s fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash-generating unit (“CGU”) to which the asset belongs.</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> <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">An impairment loss is reversed if there is an indication that there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized. <span id="xdx_90D_eifrs-full--ImpairmentLoss_dxL_c20220101__20221231_z3wrjs2k6253" title="Impairment loss::XDX::-"><span id="xdx_902_eifrs-full--ImpairmentLoss_dxL_c20210101__20211231_zoPDZXc6KIte" title="Impairment loss::XDX::-"><span id="xdx_906_eifrs-full--ImpairmentLoss_dxL_c20200101__20201231_z5aBrn10vmg1" title="Impairment loss::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0660"><span style="-sec-ix-hidden: xdx2ixbrl0662"><span style="-sec-ix-hidden: xdx2ixbrl0664">No</span></span></span></span></span></span> impairment loss has been reported for the years ended December 31, 2022, 2021 and 2020.</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: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"/> <div style="margin: 0pt auto; font-family: Times New Roman, Times, Serif; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font: 1pt Times New Roman, Times, Serif; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></div></div> <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; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)</span></td></tr> </table> <p style="font: bold 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> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Income Tax Explanatory
DescriptionOfAccountingPolicyForIncomeTaxExplanatory
|
<p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zg3WkqMan323" 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>Income taxes</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"><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 Company follows the liability method of accounting for income taxes. Under this method, deferred income taxes are provided on differences between the financial reporting and income tax bases of assets and liabilities and on income tax losses available to be carried forward to future years for tax purposes. Deferred income taxes are measured using the substantively enacted tax rates and laws that are expected to be in effect when the differences are expected to reverse. Deferred tax assets are only recognized if the amount is expected to be realized in the future.</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> | |
| CY2022Q4 | ifrs-full |
Receivables From Contracts With Customers
ReceivablesFromContractsWithCustomers
|
62842 | usd |
| CY2022Q4 | ifrs-full |
Contract Liabilities
ContractLiabilities
|
274192 | usd |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Recognition Of Revenue
DescriptionOfAccountingPolicyForRecognitionOfRevenue
|
<p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zt1EGz9Du0Ja" 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>Revenue recognition</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"><b> </b></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">Revenue is measured based on the consideration specified in a contract with a customer and excludes amounts collected on behalf of third parties. The Company recognizes revenue when it transfers control over a product or service to a customer.</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"><b> </b></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"><b>Sale of goods</b></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"><b> </b></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">Revenue from the sale of goods is recognized, net of discounts and customer rebates, at the point in time the transfer of control of the related products has taken place as specified in the sales contract and collectability is reasonably assured.</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"><b>Service revenue</b></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"><b> </b></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">The Company provides contract services, primarily in the form of non-recurring revenue (“NRE”) where control is passed to the customer over time. The contracts generally provide agreed upon milestones for customer payment which include but are not limited to the delivery of sample products, design reports and test reports. The customer makes payment when it has approved the delivery of the milestone. The Company must determine if the contract is made up of a series of independent performance obligations or a single performance obligation. Where NRE contracts contain multiple performance obligations for which a standalone transaction price can be assessed, revenue is recognized as each performance obligation is satisfied. Where NRE contracts contain a single performance obligation to be settled over time, revenue is recognized progressively based on the output method.</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> | |
| CY2022 | POET |
Description Of Accounting Policy For Other Income And Costs Explanatory
DescriptionOfAccountingPolicyForOtherIncomeAndCostsExplanatory
|
<p id="xdx_84B_ecustom--DescriptionOfAccountingPolicyForOtherIncomeAndCostsExplanatory_zwOj9OH70FWa" 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>Other income </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"><b> </b></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"><b>Interest income</b></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"><b> </b></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">Interest income on cash is recognized as earned using the effective interest method.</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> | |
| CY2022 | POET |
Description Of Accounting Policy For Wage Subsidies
DescriptionOfAccountingPolicyForWageSubsidies
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<p id="xdx_843_ecustom--DescriptionOfAccountingPolicyForWageSubsidies_zC6k8Fcg7QW5" 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>Wage subsidies</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"><b> </b></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">Wages subsidies received from the Singaporean government are netted against R&D related wages and benefits on the consolidated statements of operations and deficit.</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 |
Description Of Accounting Policy For Government Grants
DescriptionOfAccountingPolicyForGovernmentGrants
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<p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForGovernmentGrants_zcl6rziwNZU" 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>Government Grants</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"><b> </b></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">Loans received exclusively from governmental agencies to support the Company throughout the COVID-19 pandemic qualify to be forgiven if certain conditions are met. Forgiveness of COVID-19 related loans will be recognized as other income on the consolidated statements of operations and deficit.</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: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"/> <div style="margin: 0pt auto; font-family: Times New Roman, Times, Serif; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font: 1pt Times New Roman, Times, Serif; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></div></div> <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; margin-top: 0; margin-bottom: 6pt; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: bold 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)</span></td></tr> </table> <p style="font: bold 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> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Intangible Assets Other Than Goodwill Explanatory
DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory
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<p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_zJZVH0gsxRe1" 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>Intangible assets</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"><b> </b></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"><b>Research and development costs</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"><b> </b></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">Research costs are expensed in the year incurred. Development costs are also expensed in the year incurred unless the Company believes a development project meets IFRS criteria as set out in IAS 38, <i>Intangible Assets</i>, for deferral and amortization. IAS 38 requires all research costs be charged to expense while development costs are capitalised only after technical and commercial feasibility of the asset for sale or use have been established. This means that the entity must intend and be able to complete the intangible asset and either use it or sell it and be able to demonstrate how the asset will generate future economic benefits. Development costs are tested for impairment whenever events or changes indicate that its carrying amount may not be recoverable.</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> <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"><b>In-Process Research and Development</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"><b> </b></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">Under IFRS, in-process research and development (“IPR&D”) acquired in a business combination that meets the definition of an intangible asset is capitalized with amortization commencing when the asset is ready for use (i.e., when development is complete). The Company does not capitalize its IPR&D.</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> | |
| CY2021Q4 | ifrs-full |
Fair Value Of Investment In Joint Ventures Where Price Quotations Published
FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished
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1445251 | usd |
| CY2022 | POET |
Recognized Gain On Contribution Of Intellectual Property
RecognizedGainOnContributionOfIntellectualProperty
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1746987 | usd |
| CY2022 | ifrs-full |
Share Of Profit Loss Of Associates And Joint Ventures Accounted For Using Equity Method
ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
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-3211993 | usd |
| CY2022 | POET |
Effect Of Changes In Foreign Exchange Rates
EffectOfChangesInForeignExchangeRates
|
19755 | usd |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Sharebased Payment Transactions Explanatory
DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory
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<p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_zfGHwzBx3ski" 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>Stock-based compensation</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"><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">Stock options and warrants awarded to non employees are measured using the fair value of the goods or services received unless that fair value cannot be estimated reliably, in which case measurement is based on the fair value of the stock options. Stock options and warrants awarded to employees are accounted for using the fair value method. The fair value of such stock options and warrants granted is recognized as an expense on a proportionate basis consistent with the vesting features of each tranche of the grant. The fair value is calculated using the Black-Scholes option pricing model with assumptions applicable at the date of grant.</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> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Earnings Per Share Explanatory
DescriptionOfAccountingPolicyForEarningsPerShareExplanatory
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<p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zP1EzRoiKTr2" 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>Loss per share</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"><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">Basic loss per share, net of taxes is calculated by dividing net loss by the weighted average number of common shares outstanding during the year. Diluted loss per share is calculated by dividing net loss by the weighted average number of common shares outstanding during the period after giving effect to potentially dilutive financial instruments. The dilutive effect of stock options and warrants is determined using the treasury stock method.</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 | POET |
Description Of Accounting Policy For Joint Venture Explanatory
DescriptionOfAccountingPolicyForJointVentureExplanatory
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<p id="xdx_84B_ecustom--DescriptionOfAccountingPolicyForJointVentureExplanatory_zUU7pi4EWF16" 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>Joint Venture</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"><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">A joint arrangement is an arrangement among two or more parties where the parties are bound by a contractual arrangement and the contractual arrangement gives the parties joint control of the arrangement. A joint venture is a form of joint arrangement where an entity is independently formed and the parties jointly have rights to the net assets of the arrangement and therefore account for their interests under the equity method.</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> | |
| CY2022 | POET |
Description Of Accounting Policy For Share Consolidation Explanatory
DescriptionOfAccountingPolicyForShareConsolidationExplanatory
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<p id="xdx_84D_ecustom--DescriptionOfAccountingPolicyForShareConsolidationExplanatory_zf485Uw0iYC" 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>Share Consolidation</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"><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">On February 24, 2022, the Company filed Articles of Amendment to consolidate its common shares on a ten-for-one basis. For further clarity, for every ten (10) pre-consolidated common shares, shareholders received one (1) post-consolidated common share. On February 28, 2022 the Company’s common shares began trading on the TSX Venture Exchange on a post consolidation basis. The Company’s name and trading symbol remained unchanged. All references to share and per share amounts in these consolidated financial statements and accompanying notes to the consolidated financial statements have been retroactively restated to reflect the ten-for-one share consolidation.</span></p> | |
| CY2022 | POET |
Disclosure Of Accounts Receivable And Contract Liabilities Explanatory
DisclosureOfAccountsReceivableAndContractLiabilitiesExplanatory
|
<p id="xdx_807_ecustom--DisclosureOfAccountsReceivableAndContractLiabilitiesExplanatory_z9d1GoYmVZcf" 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> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_829_zbczvg8wXuKk">ACCOUNTS RECEIVABLE AND CONTRACT LIABILITIES</span></b></span></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> <p id="xdx_896_eifrs-full--DisclosureOfRevenueFromContractsWithCustomersExplanatory_zcVGqUH7C4kb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue Contract Balances</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt"><span id="xdx_8B4_z5AlwU84Eh77" style="display: none">Schedule of Revenue Contract Balances</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: 93%; margin-left: 0.5in"> <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Contract</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <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; font-weight: bold; text-align: center">Receivables</td><td style="text-align: center; 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">Liabilities</td><td style="text-align: center; padding-bottom: 1.5pt; 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; background-color: rgb(204,238,255)"> <td>Opening balance, January 1, 2022</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eifrs-full--ReceivablesFromContractsWithCustomers_iS_c20220101__20221231_zJUyIitl1UA5" style="text-align: right" title="Balance, receivables"><span style="-sec-ix-hidden: xdx2ixbrl0690">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eifrs-full--ContractLiabilities_iS_c20220101__20221231_zBsHmT9ds5pj" style="text-align: right" title="Balance, liabilities"><span style="-sec-ix-hidden: xdx2ixbrl0692">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: left">Customer deposits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--ReceivablesFromContractsWithCustomerDeposit_c20220101__20221231_zuBOM5xgna1l" style="width: 14%; text-align: right" title="Customer deposits, receivables"><span style="-sec-ix-hidden: xdx2ixbrl0694">-</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_98D_ecustom--ContractLiabilitiesCustomerDeposits_c20220101__20221231_z7SKs3VhzjHh" style="width: 14%; text-align: right" title="Customer deposits, liabilities">(779,870</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">Changes due to payment, fulfillment of performance obligations or revenues recognized</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--IncreaseDecreaseThroughPerformanceObligationOrRevenueRecognizedReceivables_c20220101__20221231_zGQDABTb5YWg" style="text-align: right" title="Changes due to payment, fulfillment of performance obligations or revenues recognized, receivables">62,842</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--IncreaseDecreaseThroughPerformanceObligationOrRevenueRecognizedLiabilities_c20220101__20221231_zmZsjebDDoad" style="text-align: right" title="Changes due to payment, fulfillment of performance obligations or revenues recognized, liabilities">489,906</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of changes in foreign exchange rates</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--EffectOfChangesInForeignExchangeRatesReceivables_c20220101__20221231_z0DIaD3rb415" style="border-bottom: Black 1.5pt solid; text-align: right" title="Effect of changes in foreign exchange rates, receivables"><span style="-sec-ix-hidden: xdx2ixbrl0702">-</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--EffectOfChangesInForeignExchangeRatesLiabilities_c20220101__20221231_zNy7AopiNXO9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Effect of changes in foreign exchange rates, liabilities">15,772</td><td style="padding-bottom: 1.5pt; 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 style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance, December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eifrs-full--ReceivablesFromContractsWithCustomers_iE_c20220101__20221231_zRW6Sbf7OXFf" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, receivables">62,842</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 id="xdx_98C_eifrs-full--ContractLiabilities_iNE_di_c20220101__20221231_zORRc8vPve1" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, liabilities">(274,192</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8AB_ziTBJ7p5KR5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; display: none; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> | |
| CY2022 | ifrs-full |
Disclosure Of Revenue From Contracts With Customers Explanatory
DisclosureOfRevenueFromContractsWithCustomersExplanatory
|
<p id="xdx_896_eifrs-full--DisclosureOfRevenueFromContractsWithCustomersExplanatory_zcVGqUH7C4kb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue Contract Balances</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt"><span id="xdx_8B4_z5AlwU84Eh77" style="display: none">Schedule of Revenue Contract Balances</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: 93%; margin-left: 0.5in"> <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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Contract</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <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; font-weight: bold; text-align: center">Receivables</td><td style="text-align: center; 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">Liabilities</td><td style="text-align: center; padding-bottom: 1.5pt; 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; background-color: rgb(204,238,255)"> <td>Opening balance, January 1, 2022</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eifrs-full--ReceivablesFromContractsWithCustomers_iS_c20220101__20221231_zJUyIitl1UA5" style="text-align: right" title="Balance, receivables"><span style="-sec-ix-hidden: xdx2ixbrl0690">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eifrs-full--ContractLiabilities_iS_c20220101__20221231_zBsHmT9ds5pj" style="text-align: right" title="Balance, liabilities"><span style="-sec-ix-hidden: xdx2ixbrl0692">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: left">Customer deposits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--ReceivablesFromContractsWithCustomerDeposit_c20220101__20221231_zuBOM5xgna1l" style="width: 14%; text-align: right" title="Customer deposits, receivables"><span style="-sec-ix-hidden: xdx2ixbrl0694">-</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_98D_ecustom--ContractLiabilitiesCustomerDeposits_c20220101__20221231_z7SKs3VhzjHh" style="width: 14%; text-align: right" title="Customer deposits, liabilities">(779,870</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">Changes due to payment, fulfillment of performance obligations or revenues recognized</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--IncreaseDecreaseThroughPerformanceObligationOrRevenueRecognizedReceivables_c20220101__20221231_zGQDABTb5YWg" style="text-align: right" title="Changes due to payment, fulfillment of performance obligations or revenues recognized, receivables">62,842</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--IncreaseDecreaseThroughPerformanceObligationOrRevenueRecognizedLiabilities_c20220101__20221231_zmZsjebDDoad" style="text-align: right" title="Changes due to payment, fulfillment of performance obligations or revenues recognized, liabilities">489,906</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of changes in foreign exchange rates</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--EffectOfChangesInForeignExchangeRatesReceivables_c20220101__20221231_z0DIaD3rb415" style="border-bottom: Black 1.5pt solid; text-align: right" title="Effect of changes in foreign exchange rates, receivables"><span style="-sec-ix-hidden: xdx2ixbrl0702">-</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--EffectOfChangesInForeignExchangeRatesLiabilities_c20220101__20221231_zNy7AopiNXO9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Effect of changes in foreign exchange rates, liabilities">15,772</td><td style="padding-bottom: 1.5pt; 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 style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance, December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eifrs-full--ReceivablesFromContractsWithCustomers_iE_c20220101__20221231_zRW6Sbf7OXFf" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, receivables">62,842</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 id="xdx_98C_eifrs-full--ContractLiabilities_iNE_di_c20220101__20221231_zORRc8vPve1" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, liabilities">(274,192</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> | |
| CY2022 | ifrs-full |
Disclosure Of Prepayments And Other Assets Explanatory
DisclosureOfPrepaymentsAndOtherAssetsExplanatory
|
<p id="xdx_801_eifrs-full--DisclosureOfPrepaymentsAndOtherAssetsExplanatory_zLscRLejA0Cd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 35pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_826_zA3PLq1uQZ04">PREPAIDS AND OTHER CURRENT ASSETS</span></b></span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 31.15pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_ecustom--DisclosureOfDetailedInformationAboutPrrepaidsAndOtherCurrentAssets_z4vYLMbpD7Q8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table reflects the details of prepaids and other current assets at December 31:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B8_zz4v1b1MRSC2" style="display: none">SCHEDULE OF PRREPAIDS AND OTHER CURRENT ASSETS</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: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20221231_zW5w70Uvr3q2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</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_493_20211231_z79E7l7AbTtl" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20201231_zDYWHm3P4A5h" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="text-align: center; padding-bottom: 1.5pt"> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40D_eifrs-full--CurrentTaxAssetsCurrent_iI_pp0p0_maCPAOCzyOe_zqIwaGhHtI9l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Sales tax recoverable and other current assets</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">128,321</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">141,568</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">122,353</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--ShorttermDepositsNotClassifiedAsCashEquivalents_iI_pp0p0_maCPAOCzyOe_zPnizOAUG1of" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deposits on equipment</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: xdx2ixbrl0718">-</span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">288,287</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: xdx2ixbrl0720">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CurrentPrepayments_iI_pp0p0_maCPAOCzyOe_z5SXJ27Cwod2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Prepaid expenses</td><td style="padding-bottom: 1.5pt; 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">147,186</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">50,668</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">496,364</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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--CurrentPrepaymentsAndOtherCurrentAssets_iTI_mtCPAOCzyOe_zQ0Sk4yfm9na" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepaids and other current assets</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">275,507</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">480,523</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">618,717</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zZGjcLHExiB6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | POET |
Disclosure Of Detailed Information About Prrepaids And Other Current Assets
DisclosureOfDetailedInformationAboutPrrepaidsAndOtherCurrentAssets
|
<p id="xdx_896_ecustom--DisclosureOfDetailedInformationAboutPrrepaidsAndOtherCurrentAssets_z4vYLMbpD7Q8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table reflects the details of prepaids and other current assets at December 31:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B8_zz4v1b1MRSC2" style="display: none">SCHEDULE OF PRREPAIDS AND OTHER CURRENT ASSETS</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: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20221231_zW5w70Uvr3q2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</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_493_20211231_z79E7l7AbTtl" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20201231_zDYWHm3P4A5h" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="text-align: center; padding-bottom: 1.5pt"> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40D_eifrs-full--CurrentTaxAssetsCurrent_iI_pp0p0_maCPAOCzyOe_zqIwaGhHtI9l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Sales tax recoverable and other current assets</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">128,321</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">141,568</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">122,353</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--ShorttermDepositsNotClassifiedAsCashEquivalents_iI_pp0p0_maCPAOCzyOe_zPnizOAUG1of" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deposits on equipment</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: xdx2ixbrl0718">-</span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">288,287</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: xdx2ixbrl0720">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CurrentPrepayments_iI_pp0p0_maCPAOCzyOe_z5SXJ27Cwod2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Prepaid expenses</td><td style="padding-bottom: 1.5pt; 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">147,186</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">50,668</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">496,364</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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--CurrentPrepaymentsAndOtherCurrentAssets_iTI_mtCPAOCzyOe_zQ0Sk4yfm9na" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepaids and other current assets</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">275,507</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">480,523</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">618,717</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2022Q4 | ifrs-full |
Current Tax Assets Current
CurrentTaxAssetsCurrent
|
128321 | usd |
| CY2021Q4 | ifrs-full |
Current Tax Assets Current
CurrentTaxAssetsCurrent
|
141568 | usd |
| CY2020Q4 | ifrs-full |
Current Tax Assets Current
CurrentTaxAssetsCurrent
|
122353 | usd |
| CY2021Q4 | ifrs-full |
Shortterm Deposits Not Classified As Cash Equivalents
ShorttermDepositsNotClassifiedAsCashEquivalents
|
288287 | usd |
| CY2022Q4 | ifrs-full |
Current Prepayments
CurrentPrepayments
|
147186 | usd |
| CY2021Q4 | ifrs-full |
Current Prepayments
CurrentPrepayments
|
50668 | usd |
| CY2020Q4 | ifrs-full |
Current Prepayments
CurrentPrepayments
|
496364 | usd |
| CY2022Q4 | ifrs-full |
Current Prepayments And Other Current Assets
CurrentPrepaymentsAndOtherCurrentAssets
|
275507 | usd |
| CY2021Q4 | ifrs-full |
Current Prepayments And Other Current Assets
CurrentPrepaymentsAndOtherCurrentAssets
|
480523 | usd |
| CY2020Q4 | ifrs-full |
Current Prepayments And Other Current Assets
CurrentPrepaymentsAndOtherCurrentAssets
|
618717 | usd |
| CY2022 | ifrs-full |
Disclosure Of Joint Ventures Explanatory
DisclosureOfJointVenturesExplanatory
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<p id="xdx_800_eifrs-full--DisclosureOfJointVenturesExplanatory_zRqCpnjmX4cg" 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> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 35pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82A_zUDojqUCA6Eb">JOINT VENTURE</span></b></span></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"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 20, 2020, the Company signed a Joint Venture Agreement (“JVA”) establishing a joint venture, <span id="xdx_903_eifrs-full--NameOfJointOperation_c20201019__20201020__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember__dei--LegalEntityAxis__custom--XiamenSananIntegratedCircuitCoLtdMember_z4cyRauR19t3" title="Name of joint venture">Super Photonics Xiamen Co., Ltd (“SPX”)</span> in Xiamen China, with <span id="xdx_908_eifrs-full--DescriptionOfNatureOfEntitysRelationshipWithJointOperation_c20201019__20201020__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember__dei--LegalEntityAxis__custom--XiamenSananIntegratedCircuitCoLtdMember_zxwYVbtNEvyd" title="Description of nature of relationship with joint operation">Xiamen Sanan Integrated Circuit Co. Ltd. (“Sanan IC”) whose purpose is to design, develop, manufacture and sell 100G, 200G and 400G optical engines based on POET’s proprietary Optical Interposer platform technology.</span> SPX was registered on March 12, 2021. SPX will be subsequently capitalized through a combination of committed cash, capital equipment and intellectual property from Sanan IC and intellectual property and know-how from the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><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 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s contribution of intellectual property to SPX was independently valued at $<span id="xdx_907_eifrs-full--FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished_iI_pp0p0_c20201020__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember__dei--LegalEntityAxis__custom--XiamenSananIntegratedCircuitCoLtdMember_z6wuxgrYCxki" title="Amount of investment in joint venture">22,500,000</span> at the time of its contribution. During the year ended December 31, 2022, the Company recognized a gain of $<span id="xdx_90F_ecustom--GainOnJointVenture_pp0p0_c20220101__20221231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember__dei--LegalEntityAxis__custom--XiamenSananIntegratedCircuitCoLtdMember_zPBAz5bBcsr3" title="Gain on joint venture">1,746,987</span> (2021 - $<span id="xdx_905_ecustom--GainOnJointVenture_pp0p0_c20210101__20211231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember__dei--LegalEntityAxis__custom--XiamenSananIntegratedCircuitCoLtdMember_zskR3ZABfV73" title="Gain on joint venture">2,587,500</span>, 2020 - <span id="xdx_909_ecustom--GainOnJointVenture_pp0p0_dxL_c20200101__20201231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember__dei--LegalEntityAxis__custom--XiamenSananIntegratedCircuitCoLtdMember_z9lCJb27z7I7" title="Gain on joint venture::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0742">nil</span></span>) related to its contribution of intellectual property to SPX in accordance with IAS 28. The Company only recognized a gain on the contribution of the intellectual property equivalent to the Sanan IC’s interest in SPX, the unrecognized gain of $<span id="xdx_909_eifrs-full--UnrecognisedShareOfLossesOfJointVentures_pp0p0_c20220101__20221231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember__dei--LegalEntityAxis__custom--XiamenSananIntegratedCircuitCoLtdMember_zHewWdZeXJj8" title="Unrecognized gain loss on joint venture">18,159,632</span> (2021 - $<span id="xdx_904_eifrs-full--UnrecognisedShareOfLossesOfJointVentures_pp0p0_c20210101__20211231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember__dei--LegalEntityAxis__custom--XiamenSananIntegratedCircuitCoLtdMember_zDQtpUXBBLw5" title="Unrecognized gain loss on joint venture">19,912,500</span>, 2020 - <span id="xdx_908_eifrs-full--UnrecognisedShareOfLossesOfJointVentures_pp0p0_dxL_c20200101__20201231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember__dei--LegalEntityAxis__custom--XiamenSananIntegratedCircuitCoLtdMember_zpgNElwuSdi9" title="Unrecognized gain loss on joint venture::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0748">nil</span></span>) will be applied against the investment and periodically realized as the Company’s ownership interest in SPX is reduced. As at December 31, 2022, Sanan IC’s and the Company’s ownership interests were approximately <span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInJointOperation_pid_dp_c20220101__20221231__ifrs-full--JointVenturesAxis__custom--SuperPhotonicsXiamenCoLtdMember__dei--LegalEntityAxis__custom--XiamenSananIntegratedCircuitCoLtdMember_zDqBGPSBQHZb" title="Proportion of ownership interest in joint operation">19.3</span>% and <span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInJointOperation_pid_dp_c20220101__20221231__ifrs-full--JointVenturesAxis__custom--SuperPhotonicsXiamenCoLtdMember_z0u7LHDgyx1f" title="Proportion of ownership interest in joint operation">80.7</span>% respectively (2021 - <span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInJointOperation_pid_dp_c20210101__20211231__ifrs-full--JointVenturesAxis__custom--SuperPhotonicsXiamenCoLtdMember__dei--LegalEntityAxis__custom--XiamenSananIntegratedCircuitCoLtdMember_zwJredKp0W87" title="Proportion of ownership interest in joint operation">11.5</span>% and <span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInJointOperation_pid_dp_c20210101__20211231__ifrs-full--JointVenturesAxis__custom--SuperPhotonicsXiamenCoLtdMember_zZ7KavK5p9Bc" title="Proportion of ownership interest in joint operation">88.5</span>%, 2020 - <span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInJointOperation_pid_dxL_c20200101__20201231__ifrs-full--JointVenturesAxis__custom--SuperPhotonicsXiamenCoLtdMember__dei--LegalEntityAxis__custom--XiamenSananIntegratedCircuitCoLtdMember_zGOTPgGjO6V5" title="Proportion of ownership interest in joint operation::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0758">nil</span></span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><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 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SPX was determined to be a joint venture as both Sanan IC and POET exercise joint control over SPX. All relevant activity of SPX require unanimous consent.</span></p> <p 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 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font-size: 1pt; margin-bottom: 0pt"> </div></div> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p 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> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 35pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>JOINT VENTURE (Contained)</b></span></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"><b> </b></span></p> <p id="xdx_89C_eifrs-full--DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesExplanatory_zEaLcdksvnY2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s investment in joint venture during the year can be summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><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 36.85pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B5_zWpu9HTpg6Rc" style="display: none">SCHEDULE OF INVESTMENT IN JOINT VENTURE</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; background-color: rgb(204,238,255)"> <td>Balance, January 1, 2021</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eifrs-full--FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished_iS_c20210101__20211231_ztZoW6h9ZlQi" style="text-align: right" title="Investment balance"><span style="-sec-ix-hidden: xdx2ixbrl0762">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 78%; text-align: left">Contribution of intellectual property</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_ecustom--ContributionOfIntellectualProperty_c20210101__20211231_z5nt2HfaTDvk" style="width: 18%; text-align: right" title="Contribution of intellectual property">22,500,000</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">Unrecognized gain on contribution of intellectual property</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--UnrecognisedShareOfLossesOfJointVentures_iN_di_c20210101__20211231_zuiYCltJKNEl" style="text-align: right" title="Unrecognized gain on contribution of intellectual property">(19,912,500</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Share of loss in joint venture for the year ended December 31, 2021</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--ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_c20210101__20211231_zOdiARF6XyQ4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Share of loss in joint ventures">(1,142,249</td><td style="padding-bottom: 1.5pt; 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></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Investment balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished_iS_c20220101__20221231_zvzrKUHxI2R9" style="text-align: right" title="Investment balance">1,445,251</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Recognized gain on contribution of intellectual property</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--RecognizedGainOnContributionOfIntellectualProperty_c20220101__20221231_z4rkw3vtqjP4" style="text-align: right" title="Recognized gain on contribution of intellectual property">1,746,987</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share of loss in joint venture for the year ended December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_c20220101__20221231_zBbHTFHVIPqd" style="text-align: right" title="Share of loss in joint ventures">(3,211,993</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; text-align: left">Effect of changes in foreign exchange rates</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--EffectOfChangesInForeignExchangeRates_c20220101__20221231_z18hbWRFlr05" style="border-bottom: Black 1.5pt solid; text-align: right" title="Effect of changes in foreign exchange rates">19,755</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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-bottom: 2.5pt">Investment balance, December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eifrs-full--FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished_iE_c20220101__20221231_zEMiEF0OKlei" style="border-bottom: Black 2.5pt double; text-align: right" title="Investment balance"><span style="-sec-ix-hidden: xdx2ixbrl0778">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A9_zK1ZFyMwsiZg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_eifrs-full--DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory_zdUOjDwX8SSl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Summarized financial information of the joint venture is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><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 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B8_z6XvBDFqyIt2" style="display: none">SCHEDULE OF FINANCIAL INFORMATION OF JOINT VENTURE</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="border-bottom: Black 1.5pt solid; text-align: left">December 31,</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20221231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember_z0uVbPtBGXqe" 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><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20211231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember_zf4h552CZnna" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20201231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember_zBupfJtvTTwl" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40C_eifrs-full--CurrentAssets_iI_pp0p0_zT9GqTEYDVY2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Current assets</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">1,951,654</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,287,252</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0784">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pp0p0_zG3h2jS6NPu5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Intangible assets</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">18,708,065</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,500,000</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: xdx2ixbrl0788">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--Liabilities_iNI_pp0p0_di_z6V8Xg6excuf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Liabilities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(180,897</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(44,683</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: xdx2ixbrl0792">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--EquityAttributableToOwnersOfParent_iNI_pp0p0_di_zBBGbyIVtvP6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Owners Equity</td><td style="padding-bottom: 1.5pt; 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">(20,478,822</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">(24,742,569</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </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: xdx2ixbrl0796">-</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> </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-bottom: 2.5pt; text-align: left">Net loss</td><td style="padding-bottom: 2.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_989_eifrs-full--ProfitLossFromContinuingOperations_pp0p0_c20220101__20221231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember_zDZNGcHKmu1g" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net loss">4,319,857</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eifrs-full--ProfitLossFromContinuingOperations_pp0p0_c20210101__20211231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember_zbtFH1ni9r2e" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">1,212,417</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 id="xdx_988_eifrs-full--ProfitLossFromContinuingOperations_pp0p0_c20200101__20201231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember_zqfMAjZBC2Nk" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss"><span style="-sec-ix-hidden: xdx2ixbrl0802">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zSlOddKok8aa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><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 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes its share of SPX’s profits or losses using the equity method. On a weighted average basis, the Company’s share of the net operating loss was <span id="xdx_908_ecustom--PercentageOfWeightedAverageNetOperatingLoss_pid_dp_c20220101__20221231__ifrs-full--JointVenturesAxis__custom--SuperPhotonicsXiamenCoLtdMember_zPmIZqDLOqa8" title="Percentage of weighted average net operating loss">83.7</span>% or $<span id="xdx_902_eifrs-full--ProfitLossFromContinuingOperations_c20220101__20221231__ifrs-full--JointVenturesAxis__custom--SuperPhotonicsXiamenCoLtdMember_zRT77WCT7Pxc" title="Net operating loss">(3,614,211)</span>, however the Company recognized $<span id="xdx_90A_ecustom--ProfitLossFromContinuingOperationsRecognized_c20220101__20221231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember_z3D0WYg1Waf6" title="Net operating loss recognized">(3,211,993)</span> of the net operating loss of SPX for the year ended December 31, 2022 (2021 - $<span id="xdx_90A_ecustom--PercentageOfWeightedAverageNetOperatingLoss_pid_dp_c20210101__20211231__ifrs-full--JointVenturesAxis__custom--SuperPhotonicsXiamenCoLtdMember_zJhsP8x7Vnc">95.3</span>% or $<span id="xdx_90A_eifrs-full--ProfitLossFromContinuingOperations_c20210101__20211231__ifrs-full--JointVenturesAxis__custom--SuperPhotonicsXiamenCoLtdMember_zizxQT878K74" title="Net operating loss">(634,666)</span>, 2020 - <span id="xdx_906_ecustom--PercentageOfWeightedAverageNetOperatingLoss_pid_dp_c20200101__20201231__ifrs-full--JointVenturesAxis__custom--SuperPhotonicsXiamenCoLtdMember_zMRwS9CB5UBh">0</span>% or <span id="xdx_902_eifrs-full--ProfitLossFromContinuingOperations_pp0p0_dxL_c20200101__20201231__ifrs-full--JointVenturesAxis__custom--SuperPhotonicsXiamenCoLtdMember_zjz1fmSsiga" title="Net operating loss::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0814">nil</span></span>). In accordance with IAS 28, the Company can only account for a loss to the extent that it carries a net investment in the joint venture on the statement of financial position. The Company’s current share of the operating loss is a result of the high value of the Company’s initial contribution. The Company’s share of the loss will reduce as Sanan IC periodically contributes cash and other assets to SPX.</span></p> | |
| CY2022 | ifrs-full |
Disclosure Of Detailed Information About Financial Assets Described In Paragraph39 Ea Of Ifrs4 For Joint Ventures Explanatory
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesExplanatory
|
<p id="xdx_89C_eifrs-full--DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesExplanatory_zEaLcdksvnY2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s investment in joint venture during the year can be summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><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 36.85pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B5_zWpu9HTpg6Rc" style="display: none">SCHEDULE OF INVESTMENT IN JOINT VENTURE</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; background-color: rgb(204,238,255)"> <td>Balance, January 1, 2021</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eifrs-full--FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished_iS_c20210101__20211231_ztZoW6h9ZlQi" style="text-align: right" title="Investment balance"><span style="-sec-ix-hidden: xdx2ixbrl0762">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 78%; text-align: left">Contribution of intellectual property</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_ecustom--ContributionOfIntellectualProperty_c20210101__20211231_z5nt2HfaTDvk" style="width: 18%; text-align: right" title="Contribution of intellectual property">22,500,000</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">Unrecognized gain on contribution of intellectual property</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--UnrecognisedShareOfLossesOfJointVentures_iN_di_c20210101__20211231_zuiYCltJKNEl" style="text-align: right" title="Unrecognized gain on contribution of intellectual property">(19,912,500</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Share of loss in joint venture for the year ended December 31, 2021</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--ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_c20210101__20211231_zOdiARF6XyQ4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Share of loss in joint ventures">(1,142,249</td><td style="padding-bottom: 1.5pt; 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></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Investment balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished_iS_c20220101__20221231_zvzrKUHxI2R9" style="text-align: right" title="Investment balance">1,445,251</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Recognized gain on contribution of intellectual property</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--RecognizedGainOnContributionOfIntellectualProperty_c20220101__20221231_z4rkw3vtqjP4" style="text-align: right" title="Recognized gain on contribution of intellectual property">1,746,987</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share of loss in joint venture for the year ended December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_c20220101__20221231_zBbHTFHVIPqd" style="text-align: right" title="Share of loss in joint ventures">(3,211,993</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; text-align: left">Effect of changes in foreign exchange rates</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--EffectOfChangesInForeignExchangeRates_c20220101__20221231_z18hbWRFlr05" style="border-bottom: Black 1.5pt solid; text-align: right" title="Effect of changes in foreign exchange rates">19,755</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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-bottom: 2.5pt">Investment balance, December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eifrs-full--FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished_iE_c20220101__20221231_zEMiEF0OKlei" style="border-bottom: Black 2.5pt double; text-align: right" title="Investment balance"><span style="-sec-ix-hidden: xdx2ixbrl0778">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> | |
| CY2021 | POET |
Contribution Of Intellectual Property
ContributionOfIntellectualProperty
|
22500000 | usd |
| CY2021 | ifrs-full |
Unrecognised Share Of Losses Of Joint Ventures
UnrecognisedShareOfLossesOfJointVentures
|
19912500 | usd |
| CY2021 | ifrs-full |
Share Of Profit Loss Of Associates And Joint Ventures Accounted For Using Equity Method
ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
|
-1142249 | usd |
| CY2022 | ifrs-full |
Disclosure Of Reconciliation Of Summarised Financial Information Of Joint Venture Accounted For Using Equity Method To Carrying Amount Of Interest In Joint Venture Explanatory
DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory
|
<p id="xdx_89C_eifrs-full--DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory_zdUOjDwX8SSl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Summarized financial information of the joint venture is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><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 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B8_z6XvBDFqyIt2" style="display: none">SCHEDULE OF FINANCIAL INFORMATION OF JOINT VENTURE</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="border-bottom: Black 1.5pt solid; text-align: left">December 31,</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20221231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember_z0uVbPtBGXqe" 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><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20211231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember_zf4h552CZnna" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20201231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember_zBupfJtvTTwl" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40C_eifrs-full--CurrentAssets_iI_pp0p0_zT9GqTEYDVY2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Current assets</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">1,951,654</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,287,252</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0784">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pp0p0_zG3h2jS6NPu5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Intangible assets</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">18,708,065</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,500,000</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: xdx2ixbrl0788">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--Liabilities_iNI_pp0p0_di_z6V8Xg6excuf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Liabilities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(180,897</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(44,683</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: xdx2ixbrl0792">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--EquityAttributableToOwnersOfParent_iNI_pp0p0_di_zBBGbyIVtvP6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Owners Equity</td><td style="padding-bottom: 1.5pt; 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">(20,478,822</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">(24,742,569</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </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: xdx2ixbrl0796">-</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> </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-bottom: 2.5pt; text-align: left">Net loss</td><td style="padding-bottom: 2.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_989_eifrs-full--ProfitLossFromContinuingOperations_pp0p0_c20220101__20221231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember_zDZNGcHKmu1g" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net loss">4,319,857</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eifrs-full--ProfitLossFromContinuingOperations_pp0p0_c20210101__20211231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember_zbtFH1ni9r2e" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">1,212,417</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 id="xdx_988_eifrs-full--ProfitLossFromContinuingOperations_pp0p0_c20200101__20201231__ifrs-full--JointVenturesAxis__ifrs-full--JointVenturesMember_zqfMAjZBC2Nk" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss"><span style="-sec-ix-hidden: xdx2ixbrl0802">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> | |
| CY2022 | ifrs-full |
Disclosure Of Property Plant And Equipment Explanatory
DisclosureOfPropertyPlantAndEquipmentExplanatory
|
<p id="xdx_800_eifrs-full--DisclosureOfPropertyPlantAndEquipmentExplanatory_zMUdlTDpvznh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 35pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_827_zqcr1wXnQyfc">PROPERTY AND EQUIPMENT</span></span></td> </tr></table> <p id="xdx_895_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zcamXB3KfhJ" style="font: bold 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 id="xdx_8B5_zSM3d1qv6Wel" style="display: none">SCHEDULE OF PROPERTY AND EQUIPMENT</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: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4BA_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--EquipmentNotReadyForUseMember_z61CSJabAzj4" style="border-bottom: Black 1.5pt solid; text-align: center">Equipment not ready for use</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--LeaseholdImprovementsMember_zD69PprnZgjh" style="border-bottom: Black 1.5pt solid; text-align: center">Leasehold improvements</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--MachineryAndEquipmentsMember_z6XA7UJMUK79" style="border-bottom: Black 1.5pt solid; text-align: center">Machinery and equipment</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4B9_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--OfficeEquipmentMember_zroEuyigNSLa" style="border-bottom: Black 1.5pt solid; text-align: center">Office equipment</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4BF_zlAcx0Mix8Rg" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </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><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="font-weight: bold">Cost</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_432_c20200101__20201231_ecustom--PropertyPlantAndEquipmentAtCost_iS_zWAGJRD8V1oe" style="vertical-align: bottom; background-color: White"> <td style="width: 35%">Balance, January 1, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">764,342</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0821">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,873,255</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">85,233</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,722,830</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipments_zLPdj8lBJtFc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">888,726</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">68,961</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">525,685</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,416</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,521,788</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--IncreaseDecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment_zykpAL7C8Cvk" style="vertical-align: bottom; background-color: White"> <td>Reclassification</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(519,366</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: xdx2ixbrl0833">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">516,111</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,255</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: xdx2ixbrl0836">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_zRFgfMeOJCf9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disposals <sup id="xdx_F4F_zIrGF1tJlTC8">(1)</sup></span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(897,727</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: xdx2ixbrl0839">-</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: xdx2ixbrl0840">-</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: xdx2ixbrl0841">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(897,727</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_zmfUW5Bf6Bua" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Effect of changes in foreign exchange 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">(8,828</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,967</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">79,606</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,281</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">75,026</td><td style="padding-bottom: 1.5pt; 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><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_430_c20210101__20211231_ecustom--PropertyPlantAndEquipmentAtCost_iS_zPxDRc9zgr82" style="vertical-align: bottom; background-color: White"> <td>Balance,December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">227,147</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,928</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,994,657</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">128,185</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,421,917</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipments_zklA1GCBlQof" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additions, net of returns <sup id="xdx_F4A_zz5jdKLVsFlg">(2)</sup></span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(128,575</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: xdx2ixbrl0857">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">842,877</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">57,221</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">771,523</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--IncreaseDecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment_zc0r2GLDs9N8" style="vertical-align: bottom; background-color: White"> <td>Reclassification</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(96,334</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47,393</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,941</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: xdx2ixbrl0865">-</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: xdx2ixbrl0866">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_zoj98Mij9qoi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Effect of changes in foreign exchange 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">(2,238</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,206</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(56,455</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">(2,137</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">(63,036</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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_439_c20220101__20221231_ecustom--PropertyPlantAndEquipmentAtCost_iS_zQf6Nkx95Usi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0874">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,115</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,830,020</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">183,269</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,130,404</td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20220101__20221231_ecustom--PropertyPlantAndEquipmentAtCost_iS_zQp1mSpetFVh" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Property and equipment at cost, beginning</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0880">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,115</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,830,020</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">183,269</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,130,404</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipments_z9oojRA9Dg2" style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,902,713</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: xdx2ixbrl0887">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,087,414</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,435</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,011,562</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipments_zNfNwq9MQxIh" style="display: none; vertical-align: bottom; background-color: White"> <td>Additions, net of returns</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,902,713</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: xdx2ixbrl0893">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,087,414</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,435</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,011,562</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--IncreaseDecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment_zxLJasJE8Lfj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Reclassification</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(141,702</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: xdx2ixbrl0899">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162,917</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21,215</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: xdx2ixbrl0902">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_zPtisridRWte" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Effect of changes in foreign exchange 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">54,898</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,544</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,270</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,586</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">67,126</td><td style="padding-bottom: 1.5pt; 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><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_436_c20220101__20221231_ecustom--PropertyPlantAndEquipmentAtCost_iE_zXJSz8VNHda" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance, December 31, 2022</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">1,815,909</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">123,659</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">6,091,621</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">177,903</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">8,209,092</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43D_c20220101__20221231_ecustom--PropertyPlantAndEquipmentAtCost_iE_zg89iSQi9NEi" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Property and equipment at cost, ending</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">1,815,909</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">123,659</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">6,091,621</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">177,903</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">8,209,092</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 0pt 34pt"><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font-size: 1pt; margin-bottom: 0pt"> </div></div> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p 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> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 35pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PROPERTY AND EQUIPMENT (Continued)</span></td> </tr></table> <p style="font: bold 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: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Accumulated Depreciation</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 id="xdx_433_c20200101__20201231_ecustom--PropertyPlantEquipmentAccumulatedDepreciation_iS_ztrkYZx1whC1" style="vertical-align: bottom; background-color: White"> <td style="width: 35%">Balance, January 1, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0922">-</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: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0923">-</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: 9%; text-align: right">511,806</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: 9%; text-align: right">67,964</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: 9%; text-align: right">579,770</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--DepreciationExpense_zlVNwwISlINd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0928">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,332</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">609,803</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,128</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">631,263</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--AccumulatedDepreciationEffectOfChangesInForeignExchangeRates_zrTcoH7Z1Rpi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of changes in foreign exchange 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"><span style="-sec-ix-hidden: xdx2ixbrl0934">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">445</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">24,405</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">280</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">25,130</td><td style="padding-bottom: 1.5pt; 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><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_437_c20210101__20211231_ecustom--PropertyPlantEquipmentAccumulatedDepreciation_iS_zlVKFGkScBbf" style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0940">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,777</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,146,014</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,372</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,236,163</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--DepreciationExpense_zFLQa40RiX2c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0946">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,891</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">794,834</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,641</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">840,366</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--AccumulatedDepreciationEffectOfChangesInForeignExchangeRates_zB7eMrDAKzn7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of changes in foreign exchange 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"><span style="-sec-ix-hidden: xdx2ixbrl0952">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(142</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,122</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(95</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,359</td><td style="padding-bottom: 1.5pt; 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><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_438_c20220101__20221231_ecustom--PropertyPlantEquipmentAccumulatedDepreciation_iS_zHxCYnSytj8l" style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0958">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,930,726</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,918</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,066,170</td><td style="text-align: left"> </td></tr> <tr id="xdx_439_c20220101__20221231_ecustom--PropertyPlantEquipmentAccumulatedDepreciation_iS_zsyFo5v044ck" style="display: none; vertical-align: bottom; background-color: White"> <td>Property and equipment, accumulated depreciation, beginning</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0964">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,930,726</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,918</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,066,170</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--DepreciationExpense_z7qOBY9C6fLl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0970">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,079</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,000,085</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,054,264</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--AccumulatedDepreciationEffectOfChangesInForeignExchangeRates_zrIxNXHrhkA8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of changes in foreign exchange 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"><span style="-sec-ix-hidden: xdx2ixbrl0976">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,529</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">27,727</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(12,105</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">18,151</td><td style="padding-bottom: 1.5pt; 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><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_43F_c20220101__20221231_ecustom--PropertyPlantEquipmentAccumulatedDepreciation_iE_zeViZHR2afVb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance, December 31, 2022</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: xdx2ixbrl0982">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">56,134</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,958,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">123,913</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,138,585</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_433_c20220101__20221231_ecustom--PropertyPlantEquipmentAccumulatedDepreciation_iE_zWw1abOuuge2" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Property and equipment, accumulated depreciation, ending</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: xdx2ixbrl0988">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">56,134</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,958,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">123,913</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,138,585</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 0pt 34pt"><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; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Carrying Amounts</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 id="xdx_433_c20200101__20201231_eifrs-full--PropertyPlantAndEquipment_iE_zCRCbxBNB0X3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; width: 35%">At December 31, 2020</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">227,147</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">61,151</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">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">2,848,643</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">48,813</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">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">3,185,754</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20210101__20211231_eifrs-full--PropertyPlantAndEquipment_iE_zxZmL5BOyUb3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">At December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1000">-</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">87,589</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,899,294</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">77,351</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,064,234</td><td style="padding-bottom: 1.5pt; 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><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_431_c20220101__20221231_eifrs-full--PropertyPlantAndEquipment_iE_z5L1uiVaFlQc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">At December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,815,909</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">67,525</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,133,083</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">53,990</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,070,507</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_430_c20220101__20221231_eifrs-full--PropertyPlantAndEquipment_iE_zKc2XSfkQUh5" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Property and equipment, carrying amounts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,815,909</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">67,525</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,133,083</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">53,990</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,070,507</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt"><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-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in"> </td> <td style="width: 0.25in; text-align: left"><span id="xdx_F0F_zp9aX5jfGkHk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F16_zBOXngpeGDlk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During 2020, the Company settled certain R&D expenses by transferring $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBST1BFUlRZIEFORCBFUVVJUE1FTlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_ecustom--EquipmentTransferredToSettleResearchAndDevelopmentExpenses_pp0p0_c20200101__20201231_z1BLNwKn8aaf" title="Equipment transferred to settle research and development expenses">897,727</span> worth of equipment to the supplier. The equipment was initially installed in the fabrication facility of the supplier who provided discounted R&D services to the Company. The equipment will be used by the supplier for volume production primarily for the benefit of the Company.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45.35pt; text-align: justify; text-indent: -11.3pt"><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-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in"> </td> <td style="width: 0.25in; text-align: left"><span id="xdx_F09_zbnsjg1yXrq" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F11_zHRGw9sRy2B4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During 2021, the Company returned $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBST1BFUlRZIEFORCBFUVVJUE1FTlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_ecustom--CostOfEquipmentReturnedToVendor_pp0p0_c20210101__20211231_zlWDrMyMjXi7" title="Cost of equipment returned to vendor">196,490</span> in equipment to a vendor. The equipment was not needed as the Company had alternatives. The equipment was returned without penalty to the Company.</span></td> </tr></table> <p id="xdx_8A2_zuIOOOhqkBZd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; display: none"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Disclosure Of Detailed Information About Property Plant And Equipment Explanatory
DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
|
<p id="xdx_895_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zcamXB3KfhJ" style="font: bold 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 id="xdx_8B5_zSM3d1qv6Wel" style="display: none">SCHEDULE OF PROPERTY AND EQUIPMENT</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: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4BA_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--EquipmentNotReadyForUseMember_z61CSJabAzj4" style="border-bottom: Black 1.5pt solid; text-align: center">Equipment not ready for use</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--LeaseholdImprovementsMember_zD69PprnZgjh" style="border-bottom: Black 1.5pt solid; text-align: center">Leasehold improvements</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--MachineryAndEquipmentsMember_z6XA7UJMUK79" style="border-bottom: Black 1.5pt solid; text-align: center">Machinery and equipment</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4B9_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--OfficeEquipmentMember_zroEuyigNSLa" style="border-bottom: Black 1.5pt solid; text-align: center">Office equipment</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4BF_zlAcx0Mix8Rg" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </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><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="font-weight: bold">Cost</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_432_c20200101__20201231_ecustom--PropertyPlantAndEquipmentAtCost_iS_zWAGJRD8V1oe" style="vertical-align: bottom; background-color: White"> <td style="width: 35%">Balance, January 1, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">764,342</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0821">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,873,255</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">85,233</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,722,830</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipments_zLPdj8lBJtFc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">888,726</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">68,961</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">525,685</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,416</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,521,788</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--IncreaseDecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment_zykpAL7C8Cvk" style="vertical-align: bottom; background-color: White"> <td>Reclassification</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(519,366</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: xdx2ixbrl0833">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">516,111</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,255</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: xdx2ixbrl0836">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_zRFgfMeOJCf9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disposals <sup id="xdx_F4F_zIrGF1tJlTC8">(1)</sup></span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(897,727</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: xdx2ixbrl0839">-</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: xdx2ixbrl0840">-</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: xdx2ixbrl0841">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(897,727</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_zmfUW5Bf6Bua" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Effect of changes in foreign exchange 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">(8,828</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,967</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">79,606</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,281</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">75,026</td><td style="padding-bottom: 1.5pt; 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><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_430_c20210101__20211231_ecustom--PropertyPlantAndEquipmentAtCost_iS_zPxDRc9zgr82" style="vertical-align: bottom; background-color: White"> <td>Balance,December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">227,147</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,928</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,994,657</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">128,185</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,421,917</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipments_zklA1GCBlQof" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additions, net of returns <sup id="xdx_F4A_zz5jdKLVsFlg">(2)</sup></span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(128,575</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: xdx2ixbrl0857">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">842,877</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">57,221</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">771,523</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--IncreaseDecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment_zc0r2GLDs9N8" style="vertical-align: bottom; background-color: White"> <td>Reclassification</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(96,334</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47,393</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,941</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: xdx2ixbrl0865">-</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: xdx2ixbrl0866">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_zoj98Mij9qoi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Effect of changes in foreign exchange 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">(2,238</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,206</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(56,455</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">(2,137</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">(63,036</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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_439_c20220101__20221231_ecustom--PropertyPlantAndEquipmentAtCost_iS_zQf6Nkx95Usi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0874">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,115</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,830,020</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">183,269</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,130,404</td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20220101__20221231_ecustom--PropertyPlantAndEquipmentAtCost_iS_zQp1mSpetFVh" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Property and equipment at cost, beginning</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0880">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,115</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,830,020</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">183,269</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,130,404</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipments_z9oojRA9Dg2" style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,902,713</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: xdx2ixbrl0887">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,087,414</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,435</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,011,562</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipments_zNfNwq9MQxIh" style="display: none; vertical-align: bottom; background-color: White"> <td>Additions, net of returns</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,902,713</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: xdx2ixbrl0893">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,087,414</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,435</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,011,562</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--IncreaseDecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment_zxLJasJE8Lfj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Reclassification</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(141,702</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: xdx2ixbrl0899">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162,917</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21,215</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: xdx2ixbrl0902">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_zPtisridRWte" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Effect of changes in foreign exchange 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">54,898</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,544</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,270</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,586</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">67,126</td><td style="padding-bottom: 1.5pt; 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><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_436_c20220101__20221231_ecustom--PropertyPlantAndEquipmentAtCost_iE_zXJSz8VNHda" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance, December 31, 2022</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">1,815,909</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">123,659</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">6,091,621</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">177,903</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">8,209,092</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43D_c20220101__20221231_ecustom--PropertyPlantAndEquipmentAtCost_iE_zg89iSQi9NEi" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Property and equipment at cost, ending</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">1,815,909</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">123,659</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">6,091,621</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">177,903</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">8,209,092</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 0pt 34pt"><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font-size: 1pt; margin-bottom: 0pt"> </div></div> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p 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> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 35pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PROPERTY AND EQUIPMENT (Continued)</span></td> </tr></table> <p style="font: bold 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: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Accumulated Depreciation</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 id="xdx_433_c20200101__20201231_ecustom--PropertyPlantEquipmentAccumulatedDepreciation_iS_ztrkYZx1whC1" style="vertical-align: bottom; background-color: White"> <td style="width: 35%">Balance, January 1, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0922">-</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: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0923">-</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: 9%; text-align: right">511,806</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: 9%; text-align: right">67,964</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: 9%; text-align: right">579,770</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--DepreciationExpense_zlVNwwISlINd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0928">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,332</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">609,803</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,128</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">631,263</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--AccumulatedDepreciationEffectOfChangesInForeignExchangeRates_zrTcoH7Z1Rpi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of changes in foreign exchange 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"><span style="-sec-ix-hidden: xdx2ixbrl0934">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">445</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">24,405</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">280</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">25,130</td><td style="padding-bottom: 1.5pt; 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><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_437_c20210101__20211231_ecustom--PropertyPlantEquipmentAccumulatedDepreciation_iS_zlVKFGkScBbf" style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0940">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,777</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,146,014</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,372</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,236,163</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--DepreciationExpense_zFLQa40RiX2c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0946">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,891</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">794,834</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,641</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">840,366</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--AccumulatedDepreciationEffectOfChangesInForeignExchangeRates_zB7eMrDAKzn7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of changes in foreign exchange 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"><span style="-sec-ix-hidden: xdx2ixbrl0952">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(142</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,122</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(95</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,359</td><td style="padding-bottom: 1.5pt; 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><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_438_c20220101__20221231_ecustom--PropertyPlantEquipmentAccumulatedDepreciation_iS_zHxCYnSytj8l" style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0958">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,930,726</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,918</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,066,170</td><td style="text-align: left"> </td></tr> <tr id="xdx_439_c20220101__20221231_ecustom--PropertyPlantEquipmentAccumulatedDepreciation_iS_zsyFo5v044ck" style="display: none; vertical-align: bottom; background-color: White"> <td>Property and equipment, accumulated depreciation, beginning</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0964">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,930,726</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,918</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,066,170</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--DepreciationExpense_z7qOBY9C6fLl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0970">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,079</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,000,085</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,054,264</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--AccumulatedDepreciationEffectOfChangesInForeignExchangeRates_zrIxNXHrhkA8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of changes in foreign exchange 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"><span style="-sec-ix-hidden: xdx2ixbrl0976">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,529</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">27,727</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(12,105</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">18,151</td><td style="padding-bottom: 1.5pt; 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><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_43F_c20220101__20221231_ecustom--PropertyPlantEquipmentAccumulatedDepreciation_iE_zeViZHR2afVb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance, December 31, 2022</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: xdx2ixbrl0982">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">56,134</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,958,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">123,913</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,138,585</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_433_c20220101__20221231_ecustom--PropertyPlantEquipmentAccumulatedDepreciation_iE_zWw1abOuuge2" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Property and equipment, accumulated depreciation, ending</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: xdx2ixbrl0988">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">56,134</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,958,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">123,913</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,138,585</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 0pt 34pt"><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; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Carrying Amounts</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 id="xdx_433_c20200101__20201231_eifrs-full--PropertyPlantAndEquipment_iE_zCRCbxBNB0X3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; width: 35%">At December 31, 2020</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">227,147</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">61,151</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">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">2,848,643</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">48,813</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">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">3,185,754</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20210101__20211231_eifrs-full--PropertyPlantAndEquipment_iE_zxZmL5BOyUb3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">At December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1000">-</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">87,589</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,899,294</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">77,351</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,064,234</td><td style="padding-bottom: 1.5pt; 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><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_431_c20220101__20221231_eifrs-full--PropertyPlantAndEquipment_iE_z5L1uiVaFlQc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">At December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,815,909</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">67,525</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,133,083</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">53,990</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,070,507</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_430_c20220101__20221231_eifrs-full--PropertyPlantAndEquipment_iE_zKc2XSfkQUh5" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Property and equipment, carrying amounts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,815,909</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">67,525</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,133,083</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">53,990</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,070,507</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt"><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-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in"> </td> <td style="width: 0.25in; text-align: left"><span id="xdx_F0F_zp9aX5jfGkHk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F16_zBOXngpeGDlk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During 2020, the Company settled certain R&D expenses by transferring $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBST1BFUlRZIEFORCBFUVVJUE1FTlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_ecustom--EquipmentTransferredToSettleResearchAndDevelopmentExpenses_pp0p0_c20200101__20201231_z1BLNwKn8aaf" title="Equipment transferred to settle research and development expenses">897,727</span> worth of equipment to the supplier. The equipment was initially installed in the fabrication facility of the supplier who provided discounted R&D services to the Company. The equipment will be used by the supplier for volume production primarily for the benefit of the Company.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45.35pt; text-align: justify; text-indent: -11.3pt"><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-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in"> </td> <td style="width: 0.25in; text-align: left"><span id="xdx_F09_zbnsjg1yXrq" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F11_zHRGw9sRy2B4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During 2021, the Company returned $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBST1BFUlRZIEFORCBFUVVJUE1FTlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_ecustom--CostOfEquipmentReturnedToVendor_pp0p0_c20210101__20211231_zlWDrMyMjXi7" title="Cost of equipment returned to vendor">196,490</span> in equipment to a vendor. The equipment was not needed as the Company had alternatives. The equipment was returned without penalty to the Company.</span></td> </tr></table> | |
| CY2019Q4 | POET |
Property Plant And Equipment At Cost
PropertyPlantAndEquipmentAtCost
|
3722830 | usd |
| CY2020 | POET |
Additions Other Than Through Business Combinations Property Plant And Equipments
AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipments
|
1521788 | usd |
| CY2020 | ifrs-full |
Disposals Property Plant And Equipment
DisposalsPropertyPlantAndEquipment
|
897727 | usd |
| CY2020 | ifrs-full |
Increase Decrease Through Net Exchange Differences Property Plant And Equipment
IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
|
75026 | usd |
| CY2020Q4 | POET |
Property Plant And Equipment At Cost
PropertyPlantAndEquipmentAtCost
|
4421917 | usd |
| CY2021 | POET |
Additions Other Than Through Business Combinations Property Plant And Equipments
AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipments
|
771523 | usd |
| CY2021 | ifrs-full |
Increase Decrease Through Net Exchange Differences Property Plant And Equipment
IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
|
-63036 | usd |
| CY2021Q4 | POET |
Property Plant And Equipment At Cost
PropertyPlantAndEquipmentAtCost
|
5130404 | usd |
| CY2021Q4 | POET |
Property Plant And Equipment At Cost
PropertyPlantAndEquipmentAtCost
|
5130404 | usd |
| CY2022 | POET |
Additions Other Than Through Business Combinations Property Plant And Equipments
AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipments
|
3011562 | usd |
| CY2022 | POET |
Additions Other Than Through Business Combinations Property Plant And Equipments
AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipments
|
3011562 | usd |
| CY2022 | ifrs-full |
Increase Decrease Through Net Exchange Differences Property Plant And Equipment
IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
|
67126 | usd |
| CY2022Q4 | POET |
Property Plant And Equipment At Cost
PropertyPlantAndEquipmentAtCost
|
8209092 | usd |
| CY2022Q4 | POET |
Property Plant And Equipment At Cost
PropertyPlantAndEquipmentAtCost
|
8209092 | usd |
| CY2019Q4 | POET |
Property Plant Equipment Accumulated Depreciation
PropertyPlantEquipmentAccumulatedDepreciation
|
579770 | usd |
| CY2020 | ifrs-full |
Depreciation Expense
DepreciationExpense
|
631263 | usd |
| CY2020 | POET |
Accumulated Depreciation Effect Of Changes In Foreign Exchange Rates
AccumulatedDepreciationEffectOfChangesInForeignExchangeRates
|
25130 | usd |
| CY2020Q4 | POET |
Property Plant Equipment Accumulated Depreciation
PropertyPlantEquipmentAccumulatedDepreciation
|
1236163 | usd |
| CY2021 | ifrs-full |
Depreciation Expense
DepreciationExpense
|
840366 | usd |
| CY2021 | POET |
Accumulated Depreciation Effect Of Changes In Foreign Exchange Rates
AccumulatedDepreciationEffectOfChangesInForeignExchangeRates
|
-10359 | usd |
| CY2021Q4 | POET |
Property Plant Equipment Accumulated Depreciation
PropertyPlantEquipmentAccumulatedDepreciation
|
2066170 | usd |
| CY2021Q4 | POET |
Property Plant Equipment Accumulated Depreciation
PropertyPlantEquipmentAccumulatedDepreciation
|
2066170 | usd |
| CY2022 | ifrs-full |
Depreciation Expense
DepreciationExpense
|
1054264 | usd |
| CY2022 | POET |
Accumulated Depreciation Effect Of Changes In Foreign Exchange Rates
AccumulatedDepreciationEffectOfChangesInForeignExchangeRates
|
18151 | usd |
| CY2022Q4 | POET |
Property Plant Equipment Accumulated Depreciation
PropertyPlantEquipmentAccumulatedDepreciation
|
3138585 | usd |
| CY2022Q4 | POET |
Property Plant Equipment Accumulated Depreciation
PropertyPlantEquipmentAccumulatedDepreciation
|
3138585 | usd |
| CY2020Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
3185754 | usd |
| CY2021Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
3064234 | usd |
| CY2022Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
5070507 | usd |
| CY2022Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
5070507 | usd |
| CY2020 | POET |
Equipment Transferred To Settle Research And Development Expenses
EquipmentTransferredToSettleResearchAndDevelopmentExpenses
|
897727 | usd |
| CY2021 | POET |
Cost Of Equipment Returned To Vendor
CostOfEquipmentReturnedToVendor
|
196490 | usd |
| CY2022 | ifrs-full |
Disclosure Of Intangible Assets Explanatory
DisclosureOfIntangibleAssetsExplanatory
|
<p id="xdx_80A_eifrs-full--DisclosureOfIntangibleAssetsExplanatory_zVENkzfmlDOi" 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> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 35pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_827_zLLnUyXWb0ge">PATENTS AND LICENSES</span></b></span></td> </tr></table> <p id="xdx_89D_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_zWKG0Q4ubVR4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span><span id="xdx_8B5_z6uMCVXp8bUe" style="display: none">SCHEDULE OF PATENTS AND LICENSES</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; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost</td><td> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_custom--PatentsAndLicensesMember_z6XKQCVdQ2Gk"> </td><td> </td></tr> <tr id="xdx_435_c20200101__20201231_ecustom--IntangibleAssetsOtherThanGoodwillCost_iS_zrCVc9FyMuCh" style="vertical-align: bottom; background-color: White"> <td style="width: 78%">Balance, January 1, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">785,027</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_zrj7yaAWOyL2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,075</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_iN_di_z4HJ2szUugIc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Disposals</td><td style="padding-bottom: 1.5pt"> </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: xdx2ixbrl1032">-</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> </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_43E_c20210101__20211231_ecustom--IntangibleAssetsOtherThanGoodwillCost_iS_z8G1Hzz02da8" style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">837,102</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_z2NYVVEgVJbi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Additions</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">159,359</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_43B_c20220101__20221231_ecustom--IntangibleAssetsOtherThanGoodwillCost_iS_zhKz3g0U40yg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">996,461</td><td style="text-align: left"> </td></tr> <tr id="xdx_439_c20220101__20221231_ecustom--IntangibleAssetsOtherThanGoodwillCost_iS_zB7RCsaQStcb" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Patents and licenses, cost, beginning</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">996,461</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_zKr6VhblbJQ2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Additions</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">62,475</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_43D_c20220101__20221231_ecustom--IntangibleAssetsOtherThanGoodwillCost_iE_ziEMqwYbYi0g" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance, December 31, 2022</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">1,058,936</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_430_c20220101__20221231_ecustom--IntangibleAssetsOtherThanGoodwillCost_iE_zBSOmyMUwMu1" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Patents and licenses, cost, ending</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">1,058,936</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"><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; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Accumulated Amortization</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_43A_c20200101__20201231_ecustom--AccumulatedDepreciationOfIntangibleAssetsOtherThanGoodwill_iS_z3pagTdTp5ve" style="vertical-align: bottom; background-color: White"> <td style="width: 78%">Balance, January 1, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">332,643</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--AmortisationExpense_zFMqoE1AbPn1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">65,782</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_43E_c20210101__20211231_ecustom--AccumulatedDepreciationOfIntangibleAssetsOtherThanGoodwill_iS_zPZZzOdyHfN5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">398,425</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--AmortisationExpense_z8F0gZQ7a4jf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">69,560</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_438_c20220101__20221231_ecustom--AccumulatedDepreciationOfIntangibleAssetsOtherThanGoodwill_iS_zicR7sHPjuMj" style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">467,985</td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20220101__20221231_ecustom--AccumulatedDepreciationOfIntangibleAssetsOtherThanGoodwill_iS_z7SsWFyjhzs2" style="display: none; vertical-align: bottom; background-color: White"> <td>Patents and licenses, accumulated amortization, beginning</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">467,985</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--AmortisationExpense_zsTNijxNg6A9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">80,246</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_43F_c20220101__20221231_ecustom--AccumulatedDepreciationOfIntangibleAssetsOtherThanGoodwill_iE_z1wDiDluclbk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance, December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">548,231</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_437_c20220101__20221231_ecustom--AccumulatedDepreciationOfIntangibleAssetsOtherThanGoodwill_iE_zHYJzhEybO68" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Patents and licenses, accumulated amortization, ending</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">548,231</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"><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font-size: 1pt; margin-bottom: 0pt"> </div></div> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p 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> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 35pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PATENTS AND LICENSES (Continued)</b></span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></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; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Carrying Amounts</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_435_c20200101__20201231_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zwFA9uXTCi6f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; width: 78%">At December 31, 2020</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 18%; text-align: right">438,677</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_439_c20210101__20211231_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zmIVx3BCcyxj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">At December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">528,476</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_437_c20220101__20221231_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zq4npftw1IQ3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">At December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">510,705</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_439_c20220101__20221231_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zw2L7SjvLxgl" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Patents and licenses, carrying amounts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">510,705</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zdS7Z64rwjxj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; display: none"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Disclosure Of Detailed Information About Intangible Assets Explanatory
DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
|
<p id="xdx_89D_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_zWKG0Q4ubVR4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span><span id="xdx_8B5_z6uMCVXp8bUe" style="display: none">SCHEDULE OF PATENTS AND LICENSES</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; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost</td><td> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_custom--PatentsAndLicensesMember_z6XKQCVdQ2Gk"> </td><td> </td></tr> <tr id="xdx_435_c20200101__20201231_ecustom--IntangibleAssetsOtherThanGoodwillCost_iS_zrCVc9FyMuCh" style="vertical-align: bottom; background-color: White"> <td style="width: 78%">Balance, January 1, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">785,027</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_zrj7yaAWOyL2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,075</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_iN_di_z4HJ2szUugIc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Disposals</td><td style="padding-bottom: 1.5pt"> </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: xdx2ixbrl1032">-</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> </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_43E_c20210101__20211231_ecustom--IntangibleAssetsOtherThanGoodwillCost_iS_z8G1Hzz02da8" style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">837,102</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_z2NYVVEgVJbi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Additions</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">159,359</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_43B_c20220101__20221231_ecustom--IntangibleAssetsOtherThanGoodwillCost_iS_zhKz3g0U40yg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">996,461</td><td style="text-align: left"> </td></tr> <tr id="xdx_439_c20220101__20221231_ecustom--IntangibleAssetsOtherThanGoodwillCost_iS_zB7RCsaQStcb" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Patents and licenses, cost, beginning</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">996,461</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_zKr6VhblbJQ2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Additions</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">62,475</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_43D_c20220101__20221231_ecustom--IntangibleAssetsOtherThanGoodwillCost_iE_ziEMqwYbYi0g" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance, December 31, 2022</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">1,058,936</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_430_c20220101__20221231_ecustom--IntangibleAssetsOtherThanGoodwillCost_iE_zBSOmyMUwMu1" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Patents and licenses, cost, ending</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">1,058,936</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"><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; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Accumulated Amortization</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_43A_c20200101__20201231_ecustom--AccumulatedDepreciationOfIntangibleAssetsOtherThanGoodwill_iS_z3pagTdTp5ve" style="vertical-align: bottom; background-color: White"> <td style="width: 78%">Balance, January 1, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">332,643</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--AmortisationExpense_zFMqoE1AbPn1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">65,782</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_43E_c20210101__20211231_ecustom--AccumulatedDepreciationOfIntangibleAssetsOtherThanGoodwill_iS_zPZZzOdyHfN5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">398,425</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--AmortisationExpense_z8F0gZQ7a4jf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">69,560</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_438_c20220101__20221231_ecustom--AccumulatedDepreciationOfIntangibleAssetsOtherThanGoodwill_iS_zicR7sHPjuMj" style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">467,985</td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20220101__20221231_ecustom--AccumulatedDepreciationOfIntangibleAssetsOtherThanGoodwill_iS_z7SsWFyjhzs2" style="display: none; vertical-align: bottom; background-color: White"> <td>Patents and licenses, accumulated amortization, beginning</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">467,985</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--AmortisationExpense_zsTNijxNg6A9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">80,246</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_43F_c20220101__20221231_ecustom--AccumulatedDepreciationOfIntangibleAssetsOtherThanGoodwill_iE_z1wDiDluclbk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance, December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">548,231</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_437_c20220101__20221231_ecustom--AccumulatedDepreciationOfIntangibleAssetsOtherThanGoodwill_iE_zHYJzhEybO68" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Patents and licenses, accumulated amortization, ending</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">548,231</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"><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font-size: 1pt; margin-bottom: 0pt"> </div></div> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p 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> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 35pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PATENTS AND LICENSES (Continued)</b></span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></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; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Carrying Amounts</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_435_c20200101__20201231_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zwFA9uXTCi6f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; width: 78%">At December 31, 2020</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: 18%; text-align: right">438,677</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_439_c20210101__20211231_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zmIVx3BCcyxj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">At December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">528,476</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20220101__20221231_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zq4npftw1IQ3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">At December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">510,705</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_439_c20220101__20221231_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zw2L7SjvLxgl" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Patents and licenses, carrying amounts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">510,705</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2022 | ifrs-full |
Disclosure Of Leases Explanatory
DisclosureOfLeasesExplanatory
|
<p id="xdx_80B_eifrs-full--DisclosureOfLeasesExplanatory_zneRolxcG0D5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt"><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-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 35pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82F_zzIJTMJw9Sc6">RIGHT OF USE ASSET AND LEASE LIABILITY</span></b></span></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"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes a lease liability and right of use asset relating to its commercial leases. The lease liability is measured at the present value of the remaining lease payments, discounted using the Company’s incremental borrowing rate of <span id="xdx_900_eifrs-full--WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16_iI_pid_dp_uPure_c20221231_zcgu2raM0iI8" title="Incremental borrowing rate">12</span>%.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_891_ecustom--DisclosureOfDetailedInformationAboutRightofuseAssetsAndLeaseLiabilitiesTextBlock_zPYbeZCiV64a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B0_zQejStjCrDo3" style="display: none">SCHEDULE OF RIGHT OF USE ASSET AND LEASE LIABILITY</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="border-bottom: Black 1.5pt solid; font-weight: bold">Right of use asset</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4BA_zdzUDyLB7DQl" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Building</td><td style="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">Cost</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_435_c20200101__20201231_ecustom--RightofuseAssetsAtCost_iS_zq5sxmMntTK7" style="vertical-align: bottom; background-color: White"> <td style="width: 78%">Balance, January 1, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">238,200</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--AdditionsToRightofuseAssets_zeJmwUbuxH0h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">465,068</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--RightOfUseAssetLeaseModification_z6GmOUeExoYc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease modification</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47,939</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--IncreaseDecreaseThroughNetExchangeDifferencesRightOfUseAssets_zhVv2tRAS7Dc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of changes in foreign exchange 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">(2,097</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_43C_c20210101__20211231_ecustom--RightofuseAssetsAtCost_iS_z2Avdqbjcmo9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">653,232</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--IncreaseDecreaseThroughNetExchangeDifferencesRightOfUseAssets_zNbjz8lFuG8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of changes in foreign exchange 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">(4,122</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_434_c20220101__20221231_ecustom--RightofuseAssetsAtCost_iS_zGnAPCIDahv8" style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">649,110</td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20220101__20221231_ecustom--RightofuseAssetsAtCost_iS_zCiFC0HOgUeb" style="display: none; vertical-align: bottom; background-color: White"> <td>Right of use asset, cost, beginning</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">649,110</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--RightOfUseAssetLeaseModification_zLqVm49i46wa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Lease modification</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">81,542</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_43F_c20220101__20221231_ecustom--RightofuseAssetsAtCost_iE_z27feJedzLsb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance, December 31, 2022</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">730,652</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43F_c20220101__20221231_ecustom--RightofuseAssetsAtCost_iE_zDCNV1ZqwTMf" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Right of use asset, cost, ending</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">730,652</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 0pt 34pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></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; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Accumulated Amortization</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_436_c20200101__20201231_ecustom--RightofuseAssetsAccumulatedAmortization_iS_z1jjDxgsvke7" style="vertical-align: bottom; background-color: White"> <td style="width: 78%">Balance, January 1, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">15,683</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--DepreciationRightofuseAssets_zaHzM05JbPrg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,057</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--AccumulatedAmortizationEffectOfChangesInForeignExchangeRates_zDrFeyPKf9L4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of changes in foreign exchange rates</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">806</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_43F_c20210101__20211231_ecustom--RightofuseAssetsAccumulatedAmortization_iS_zqyudpa6MYq1" style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">132,546</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationRightofuseAssets_zU8UUsrlMMs3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">190,596</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--AccumulatedAmortizationEffectOfChangesInForeignExchangeRates_zSgy5nrWhGWj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of changes in foreign exchange rates</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(922</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_43D_c20220101__20221231_ecustom--RightofuseAssetsAccumulatedAmortization_iS_zR4S9pYRCNo9" style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">322,220</td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20220101__20221231_ecustom--RightofuseAssetsAccumulatedAmortization_iS_z8Q8vftOomtb" style="display: none; vertical-align: bottom; background-color: White"> <td>Right of use asset, accumulated amortization, beginning</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">322,220</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationRightofuseAssets_z77RuHX7Gphh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">158,648</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--AccumulatedAmortizationEffectOfChangesInForeignExchangeRates_zPrNKPLN9Rnf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of changes in foreign exchange rates</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,737</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_436_c20220101__20221231_ecustom--RightofuseAssetsAccumulatedAmortization_iE_zO31GzSrG1Fg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance, December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">489,605</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43A_c20220101__20221231_ecustom--RightofuseAssetsAccumulatedAmortization_iE_zheghNqQ9cRb" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Right of use asset, accumulated amortization, ending</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">489,605</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 0pt 34pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></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; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Carrying Amounts</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_432_c20200101__20201231_eifrs-full--RightofuseAssets_iE_zoSeUrBRiNj2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; width: 78%">At December 31, 2020</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 18%; text-align: right">520,686</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20210101__20211231_eifrs-full--RightofuseAssets_iE_zpLRyDCGd94b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">At December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">326,890</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_434_c20220101__20221231_eifrs-full--RightofuseAssets_iE_zjLnDxp3FHkj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">At December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">241,047</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_436_c20220101__20221231_eifrs-full--RightofuseAssets_iE_zahRxANKmem8" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Right of use asset, carrying amounts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">241,047</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p 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 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font-size: 1pt; margin-bottom: 0pt"> </div></div> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p 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> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 35pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>RIGHT OF USE ASSET AND LEASE LIABILITY (Continued)</b></span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></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; background-color: White"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">Lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_43E_c20200101__20201231_eifrs-full--LeaseLiabilities_iS_zNe5Td8l3538" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%">Balance, January 1, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">223,758</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--InterestExpenseOnLeaseLiabilities_zGi3xeQXBcei" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,655</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--LeaseLiabilityLeaseModification_zRhx4CMhRbJ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease modification</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(48,725</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_ecustom--AdditionsToLeaseLiabilities_z8jgmtJnxiKc" style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">452,385</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_iN_pp0p0_di_z67EXgoAgoTh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(144,142</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--IncreaseDecreaseThroughNetExchangeDifferencesLeaseLiabilities_zoPrk4XF7OFb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of changes in foreign exchange 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">4,066</td><td style="padding-bottom: 1.5pt; 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></tr> <tr id="xdx_43E_c20210101__20211231_eifrs-full--LeaseLiabilities_iS_zaoLovXNdvJj" style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">531,997</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--InterestExpenseOnLeaseLiabilities_z3fRD9WhCpQ2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,675</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_iN_pp0p0_di_zV9aYSKsP6Rg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(237,634</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--IncreaseDecreaseThroughNetExchangeDifferencesLeaseLiabilities_zfp5hYdg7KHb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of changes in foreign exchange 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">(2,690</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_432_c20220101__20221231_eifrs-full--LeaseLiabilities_iS_zUSJhGvLtmYd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">359,348</td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20220101__20221231_eifrs-full--LeaseLiabilities_iS_zaXxhZNoE5u6" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Lease liability, beginning</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">359,348</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--InterestExpenseOnLeaseLiabilities_zN8cihWwdgD7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,738</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--LeaseLiabilityLeaseModification_zRwZm96NsqKe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease modification</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,542</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_iN_pp0p0_di_z9mTzTZkBT48" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(204,518</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--IncreaseDecreaseThroughNetExchangeDifferencesLeaseLiabilities_zCxWfpWGjXQk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of changes in foreign exchange 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">(6,847</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_43B_c20220101__20221231_eifrs-full--LeaseLiabilities_iE_zSPjRdgFaED3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance, December 31, 2022</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">279,263</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_430_c20220101__20221231_eifrs-full--LeaseLiabilities_iE_zMGVu1kJ5XN7" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Lease liability, ending</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">279,263</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zX2vJbVfLK3a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; display: none"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022Q4 | ifrs-full |
Weighted Average Lessees Incremental Borrowing Rate Applied To Lease Liabilities Recognised At Date Of Initial Application Of Ifrs16
WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16
|
0.12 | pure |
| CY2019Q4 | POET |
Rightofuse Assets At Cost
RightofuseAssetsAtCost
|
238200 | usd |
| CY2020 | ifrs-full |
Additions To Rightofuse Assets
AdditionsToRightofuseAssets
|
465068 | usd |
| CY2020 | POET |
Right Of Use Asset Lease Modification
RightOfUseAssetLeaseModification
|
-47939 | usd |
| CY2020 | POET |
Increase Decrease Through Net Exchange Differences Right Of Use Assets
IncreaseDecreaseThroughNetExchangeDifferencesRightOfUseAssets
|
-2097 | usd |
| CY2020Q4 | POET |
Rightofuse Assets At Cost
RightofuseAssetsAtCost
|
653232 | usd |
| CY2021 | POET |
Increase Decrease Through Net Exchange Differences Right Of Use Assets
IncreaseDecreaseThroughNetExchangeDifferencesRightOfUseAssets
|
-4122 | usd |
| CY2021Q4 | POET |
Rightofuse Assets At Cost
RightofuseAssetsAtCost
|
649110 | usd |
| CY2021Q4 | POET |
Rightofuse Assets At Cost
RightofuseAssetsAtCost
|
649110 | usd |
| CY2022 | POET |
Right Of Use Asset Lease Modification
RightOfUseAssetLeaseModification
|
81542 | usd |
| CY2022Q4 | POET |
Rightofuse Assets At Cost
RightofuseAssetsAtCost
|
730652 | usd |
| CY2022Q4 | POET |
Rightofuse Assets At Cost
RightofuseAssetsAtCost
|
730652 | usd |
| CY2019Q4 | POET |
Rightofuse Assets Accumulated Amortization
RightofuseAssetsAccumulatedAmortization
|
15683 | usd |
| CY2020 | ifrs-full |
Depreciation Rightofuse Assets
DepreciationRightofuseAssets
|
116057 | usd |
| CY2020 | POET |
Accumulated Amortization Effect Of Changes In Foreign Exchange Rates
AccumulatedAmortizationEffectOfChangesInForeignExchangeRates
|
806 | usd |
| CY2020Q4 | POET |
Rightofuse Assets Accumulated Amortization
RightofuseAssetsAccumulatedAmortization
|
132546 | usd |
| CY2021 | ifrs-full |
Depreciation Rightofuse Assets
DepreciationRightofuseAssets
|
190596 | usd |
| CY2021 | POET |
Accumulated Amortization Effect Of Changes In Foreign Exchange Rates
AccumulatedAmortizationEffectOfChangesInForeignExchangeRates
|
-922 | usd |
| CY2021Q4 | POET |
Rightofuse Assets Accumulated Amortization
RightofuseAssetsAccumulatedAmortization
|
322220 | usd |
| CY2021Q4 | POET |
Rightofuse Assets Accumulated Amortization
RightofuseAssetsAccumulatedAmortization
|
322220 | usd |
| CY2022 | ifrs-full |
Depreciation Rightofuse Assets
DepreciationRightofuseAssets
|
158648 | usd |
| CY2022 | POET |
Accumulated Amortization Effect Of Changes In Foreign Exchange Rates
AccumulatedAmortizationEffectOfChangesInForeignExchangeRates
|
8737 | usd |
| CY2022Q4 | POET |
Rightofuse Assets Accumulated Amortization
RightofuseAssetsAccumulatedAmortization
|
489605 | usd |
| CY2022Q4 | POET |
Rightofuse Assets Accumulated Amortization
RightofuseAssetsAccumulatedAmortization
|
489605 | usd |
| CY2020Q4 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
520686 | usd |
| CY2021Q4 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
326890 | usd |
| CY2022Q4 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
241047 | usd |
| CY2022Q4 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
241047 | usd |
| CY2019Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
223758 | usd |
| CY2020 | ifrs-full |
Interest Expense On Lease Liabilities
InterestExpenseOnLeaseLiabilities
|
44655 | usd |
| CY2020 | POET |
Lease Liability Lease Modification
LeaseLiabilityLeaseModification
|
-48725 | usd |
| CY2020 | POET |
Additions To Lease Liabilities
AdditionsToLeaseLiabilities
|
452385 | usd |
| CY2020 | ifrs-full |
Payments Of Lease Liabilities Classified As Financing Activities
PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
|
144142 | usd |
| CY2020 | POET |
Increase Decrease Through Net Exchange Differences Lease Liabilities
IncreaseDecreaseThroughNetExchangeDifferencesLeaseLiabilities
|
4066 | usd |
| CY2020Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
531997 | usd |
| CY2021 | ifrs-full |
Interest Expense On Lease Liabilities
InterestExpenseOnLeaseLiabilities
|
67675 | usd |
| CY2021 | ifrs-full |
Payments Of Lease Liabilities Classified As Financing Activities
PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
|
237634 | usd |
| CY2021 | POET |
Increase Decrease Through Net Exchange Differences Lease Liabilities
IncreaseDecreaseThroughNetExchangeDifferencesLeaseLiabilities
|
-2690 | usd |
| CY2021Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
359348 | usd |
| CY2021Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
359348 | usd |
| CY2022 | ifrs-full |
Interest Expense On Lease Liabilities
InterestExpenseOnLeaseLiabilities
|
49738 | usd |
| CY2022 | POET |
Lease Liability Lease Modification
LeaseLiabilityLeaseModification
|
81542 | usd |
| CY2022 | ifrs-full |
Payments Of Lease Liabilities Classified As Financing Activities
PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
|
204518 | usd |
| CY2022 | POET |
Increase Decrease Through Net Exchange Differences Lease Liabilities
IncreaseDecreaseThroughNetExchangeDifferencesLeaseLiabilities
|
-6847 | usd |
| CY2022Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
279263 | usd |
| CY2022Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
279263 | usd |
| CY2022 | ifrs-full |
Disclosure Of Trade And Other Payables Explanatory
DisclosureOfTradeAndOtherPayablesExplanatory
|
<p id="xdx_80B_eifrs-full--DisclosureOfTradeAndOtherPayablesExplanatory_zcfuRXv90hci" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt"><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-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 35pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82B_zssCxsDgRHP">ACCOUNTS PAYABLE AND ACCRUED LIABILITIES</span></b></span></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> <p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutTradeAndOtherPayablesTextBlock_zLDI1I9fZd44" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 34pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts payable and accrued liabilities at December 31 was as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8B7_zht6675D2C7a" style="display: none">SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED 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; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_499_20221231_zNGm43k7DpJa" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_499_20211231_zMDpmpeRHan4" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_49A_20201231_zUS7snM5szz6" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt; text-align: center"> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_409_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_maTAOCPzkcK_zydGF3m6rYAi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Trade payables</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">2,723,531</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">987,498</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,603,284</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--ShorttermEmployeeBenefitsAccruals_iI_pp0p0_maTAOCPzkcK_zep7n4QYzH93" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payroll related liabilities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">452,751</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">521,692</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,455</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--AccrualsClassifiedAsCurrent_iI_pp0p0_maTAOCPzkcK_zxoCIvcDaeU3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Accrued liabilities</td><td style="padding-bottom: 1.5pt; 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">186,148</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">282,032</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">66,622</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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--TradeAndOtherCurrentPayables_iTI_pp0p0_mtTAOCPzkcK_zaseZLf1nUGk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total accounts payable and accrued liabilities</span></td><td style="padding-bottom: 2.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,362,430</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,791,222</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">1,730,361</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zJDgMt7W4JH" style="display: none; margin-top: 0pt; margin-bottom: 0pt"> </p> | |
| CY2022Q4 | ifrs-full |
Trade And Other Current Payables To Trade Suppliers
TradeAndOtherCurrentPayablesToTradeSuppliers
|
2723531 | usd |
| CY2021Q4 | ifrs-full |
Trade And Other Current Payables To Trade Suppliers
TradeAndOtherCurrentPayablesToTradeSuppliers
|
987498 | usd |
| CY2020Q4 | ifrs-full |
Trade And Other Current Payables To Trade Suppliers
TradeAndOtherCurrentPayablesToTradeSuppliers
|
1603284 | usd |
| CY2022Q4 | ifrs-full |
Shortterm Employee Benefits Accruals
ShorttermEmployeeBenefitsAccruals
|
452751 | usd |
| CY2021Q4 | ifrs-full |
Shortterm Employee Benefits Accruals
ShorttermEmployeeBenefitsAccruals
|
521692 | usd |
| CY2020Q4 | ifrs-full |
Shortterm Employee Benefits Accruals
ShorttermEmployeeBenefitsAccruals
|
60455 | usd |
| CY2022Q4 | ifrs-full |
Accruals Classified As Current
AccrualsClassifiedAsCurrent
|
186148 | usd |
| CY2021Q4 | ifrs-full |
Accruals Classified As Current
AccrualsClassifiedAsCurrent
|
282032 | usd |
| CY2020Q4 | ifrs-full |
Accruals Classified As Current
AccrualsClassifiedAsCurrent
|
66622 | usd |
| CY2022Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
3362430 | usd |
| CY2021Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
1791222 | usd |
| CY2020Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
1730361 | usd |
| CY2022 | ifrs-full |
Disclosure Of Borrowings Explanatory
DisclosureOfBorrowingsExplanatory
|
<p id="xdx_806_eifrs-full--DisclosureOfBorrowingsExplanatory_zvLMaK02aF4h" 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> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 35pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_825_z0llnLd9xD6l">CONVERTIBLE DEBENTURES, LOAN PAYABLE AND PROMISSORY NOTE</span></b></span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; 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 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 1, 2019 the Company announced that it arranged for certain financing required to bridge the Company up to the sale of its DenseLight subsidiary.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><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 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Convertible Debentures</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><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 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In 2019, the Board of Directors approved the issuance of up to $<span id="xdx_90D_eifrs-full--NotesAndDebenturesIssued_iI_pn5n6_c20191231__ifrs-full--BorrowingsByNameAxis__custom--UnsecuredConvertibleDebenturesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zIRje6oa8rxb" title="Convertible Debentures">10.5</span> million of unsecured convertible debentures (the “Convertible Debentures”) of the Company. The Convertible Debentures were sold in multiple tranches, on a brokered private placement basis through the Company’s financial advisors, IBK Capital. In 2019, the Company closed five tranches of the private placement of the Convertible Debentures that raised gross proceeds of $<span id="xdx_903_eifrs-full--ProceedsFromIssueOfBondsNotesAndDebentures_pp0p0_c20190101__20191231__ifrs-full--BorrowingsByNameAxis__custom--UnsecuredConvertibleDebenturesMember_zWYxcYVCOQYe" title="Proceeds from convertible Debentures">3,729,921</span> (CAD$<span id="xdx_901_eifrs-full--ProceedsFromIssueOfBondsNotesAndDebentures_pp0p0_uCDN_c20190101__20191231__ifrs-full--BorrowingsByNameAxis__custom--UnsecuredConvertibleDebenturesMember_zMvtQhGbECN4" title="Proceeds from convertible Debentures">4,988,292</span>). The Convertible Debentures, bear interest at <span id="xdx_900_eifrs-full--BorrowingsInterestRate_iI_pid_dp_c20191231__ifrs-full--BorrowingsByNameAxis__custom--UnsecuredConvertibleDebenturesMember_zCd3tsjw2Cm5" title="Interest rate">12</span>% per annum, compounded annually with <span id="xdx_902_ecustom--BorrowingsInterestRateMonthlyPayable_iI_pid_dp_c20191231__ifrs-full--BorrowingsByNameAxis__custom--UnsecuredConvertibleDebenturesMember_zKHj2ccM5lAc" title="Borrowings, interest rate, monthly payable">1</span>% payable at the beginning of each month and mature two years from the date of issue. The Company paid $<span id="xdx_908_eifrs-full--BrokerageFeeExpense_pp0p0_c20190101__20191231__ifrs-full--BorrowingsByNameAxis__custom--UnsecuredConvertibleDebenturesMember_zq9ftAMBhnyl" title="Payments for debt issue costs">377,072</span> (CAD$<span id="xdx_901_eifrs-full--BrokerageFeeExpense_pp0p0_uCDN_c20190101__20191231__ifrs-full--BorrowingsByNameAxis__custom--UnsecuredConvertibleDebenturesMember_zOk1xRrevRCb" title="Payments for debt issue costs">499,462</span>) in brokerage fees and other costs related to the closing of these five tranches.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: bold 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: bold 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">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 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">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="border-bottom: Black 1.5pt solid; font: bold 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">(Expressed in US Dollars)</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: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.</b></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"><b>CONVERTIBLE DEBENTURES, LOAN PAYABLE AND PROMISSORY NOTE (Continued)</b></span></td></tr> </table> <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: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Convertible Debentures were convertible at the option of the holders thereof into units at any time after October 31, 2019 at a conversion price of CAD$<span id="xdx_903_ecustom--ConversionOfDebtPricePerShare_iI_pid_uCADPShares_c20191231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_zw4DEYB7yF35" title="Conversion of debt price per share">4.00</span> per unit for a total <span id="xdx_906_ecustom--NumberOfDebtConvertedShares_c20190101__20191231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_zZ9vUO7UeNSg" title="Number of debt converted, shares">1,245,750</span> units of the Company. <span id="xdx_906_eifrs-full--DescriptionOfConversionOfDebtToEquity_c20190101__20191231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_zzJMpAuTIeWc" title="Conversion of debt description">Each unit will consist of one common share and one common share purchase warrant. Each common share purchase warrant will entitle the holder to purchase one common share of the Company at a price of CAD$5.00 per share for a period of four years from the date upon which the convertible debenture is issued.</span> Upon completing the sale of DenseLight, holders of Convertible Debentures will have the right to cause the Company to repurchase the Convertible Debentures at face value, subject to certain restrictions. The Convertible Debentures were governed by a trust indenture between the Company and TSX Trust Company as trustee.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, 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">Insiders of the Company subscribed for <span id="xdx_90F_ecustom--SubscriptionOfDebtPercent_iI_pid_dp_uPure_c20191231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember__ifrs-full--CounterpartiesAxis__custom--BoardOfDirectorsAndSeniorManagementTeamMember_zyUKYaOOqQV8" title="Subscription of debt, percent">14.3</span>% or $<span id="xdx_900_ecustom--SubscriptionOfDebtAmount_iI_pp0p0_c20191231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember__ifrs-full--CounterpartiesAxis__custom--BoardOfDirectorsAndSeniorManagementTeamMember_zOztcqwrKGW6" title="Subscription of debt amount">535,000</span> (CAD$<span id="xdx_908_ecustom--SubscriptionOfDebtAmount_iI_pp0p0_uCDN_c20191231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember__ifrs-full--CounterpartiesAxis__custom--BoardOfDirectorsAndSeniorManagementTeamMember_zQzsOARriyA7" title="Subscription of debt amount">710,000</span>) of the Convertible Debentures, including the Company’s board of directors and senior management team. Insiders of IBK Capital subscribed for <span id="xdx_909_ecustom--SubscriptionOfDebtPercent_iI_pid_dp_uPure_c20191231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember__ifrs-full--CounterpartiesAxis__custom--IBKCapitalMember_zRmxU2tod0k4" title="Subscription of debt, percent">4</span>% or $<span id="xdx_90C_ecustom--SubscriptionOfDebtAmount_iI_pp0p0_c20191231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember__ifrs-full--CounterpartiesAxis__custom--IBKCapitalMember_zEypENn2dur" title="Subscription of debt amount">146,000</span> (CAD$<span id="xdx_90F_ecustom--SubscriptionOfDebtAmount_iI_pp0p0_uCDN_c20191231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember__ifrs-full--CounterpartiesAxis__custom--IBKCapitalMember_zAu4ql8HGsK3" title="Subscription of debt amount">200,000</span>) of the Convertible Debentures.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; 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">IAS <i>32 Financial Instruments: Presentation</i> define these debt securities as compound financial instruments made up of both a liability component and an equity component. The debt component of the Convertible Debentures were fair valued using effective discount rates ranging from <span id="xdx_904_ecustom--DebtDiscountRates_iI_pid_dp_uPure_c20191231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zMAxFcdpButh" title="Debt discount rates">28.74</span>% to <span id="xdx_901_ecustom--DebtDiscountRates_iI_pid_dp_uPure_c20191231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zZXgO9NOydJa" title="Debt discount rates">29.71</span>% which the Company determined would be the interest rate of the debts without a conversion feature. The difference between the fair value of the debt component and the loan is allocated to the equity component and is included in shareholders’ equity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, 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">Because the Convertible Debentures are denominated in Canadian dollars and the conversion price is also denominated in Canadian dollars, the number of equity instruments that would be issued upon exercise of the convertible debentures are fixed. As a result, the equity component of the convertible debentures will not be periodically remeasured.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, 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 2021, holders of certain convertible debentures converted $<span id="xdx_90D_ecustom--NumberOfDebtConvertedValue_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_pp0p0" title="Number of debt converted, value">3,571,342</span> (2020 - $<span id="xdx_90A_ecustom--NumberOfDebtConvertedValue_pp0p0_c20200101__20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_zEOMEcggnGne" title="Number of debt converted, value">369,545</span>) worth of convertible debentures into <span id="xdx_900_ecustom--NumberOfDebtConvertedShares_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_zl8N9et1jLoi" title="Number of debt converted, shares">1,119,750</span> (2020 - <span id="xdx_903_ecustom--NumberOfDebtConvertedShares_c20200101__20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_zujDcQZJyOXh" title="Number of debt converted, shares">123,500</span>) units of the Company. On September 19, 2021, $<span id="xdx_90F_eifrs-full--RepaymentsOfNoncurrentBorrowings_pp0p0_c20210918__20210919__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_zCkVfaa2yBwf" title="Repayment of borrowing">7,886</span> of convertible debentures matured and was repaid to the holder of the convertible debenture. As of December 31, 2021 all convertible debentures were either exercised or matured and repaid.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_eifrs-full--DisclosureOfDetailedInformationAboutBorrowingsExplanatory_zDDsmPKXWzb1" style="font: 10pt Times New Roman, Times, Serif; margin-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 following table reflects the details of convertible debentures at December 31, 2020:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span id="xdx_8BF_zg1MZtyFDd8e" style="display: none">SCHEDULE OF CONVERTIBLE DEBENTURES</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: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: justify; font-weight: bold">Convertible Debentures</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Loan</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Equity Component</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Accretion</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Debt Component</td><td style="padding-bottom: 1.5pt; text-align: center; 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><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="width: 40%">Issued April 3, 2020 (net of issue costs)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eifrs-full--NotionalAmount_iI_pp0p0_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnAprilThreeTwoThousandTwentyMember_z0kEioP3pkJ8" style="width: 11%; text-align: right" title="Loan">1,293,519</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--BorrowingsEquityComponent_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnAprilThreeTwoThousandTwentyMember_pp0p0" style="width: 11%; text-align: right" title="Equity Component">(242,004</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--BorrowingsAccretion_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnAprilThreeTwoThousandTwentyMember_pp0p0" style="width: 11%; text-align: right" title="Accretion">338,988</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--Borrowings_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnAprilThreeTwoThousandTwentyMember_pp0p0" style="width: 11%; text-align: right" title="Debt Component">1,390,503</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issued May 3, 2020 (net of issue costs)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NotionalAmount_iI_pp0p0_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnMayThreeTwoThousandTwentyMember_zkzQzPXvmzX6" style="text-align: right" title="Loan">806,893</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--BorrowingsEquityComponent_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnMayThreeTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Equity Component">(151,842</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--BorrowingsAccretion_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnMayThreeTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Accretion">218,159</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--Borrowings_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnMayThreeTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Debt Component">873,210</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Issued June 3, 2020 (net of issue costs)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NotionalAmount_iI_pp0p0_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnJuneThreeTwoThousandTwentyMember_zKDRAO3xyPSg" style="text-align: right" title="Loan">496,995</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--BorrowingsEquityComponent_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnJuneThreeTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Equity Component">(93,278</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--BorrowingsAccretion_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnJuneThreeTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Accretion">117,481</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--Borrowings_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnJuneThreeTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Debt Component">521,198</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issued August 2, 2020 (net of issue costs)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--NotionalAmount_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnAugustTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Loan">290,365</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--BorrowingsEquityComponent_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnAugustTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Equity Component">(54,978</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--BorrowingsAccretion_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnAugustTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Accretion">62,683</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--Borrowings_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnAugustTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Debt Component">298,070</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Issued September 19, 2020 (net of issue costs)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--NotionalAmount_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnSeptemberNineteenTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Loan">122,965</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--BorrowingsEquityComponent_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnSeptemberNineteenTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Equity Component">(23,019</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--BorrowingsAccretion_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnSeptemberNineteenTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Accretion">22,905</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--Borrowings_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnSeptemberNineteenTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Debt Component">122,851</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of foreign exchange rate changes</td><td style="padding-bottom: 1.5pt"> </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 id="xdx_982_ecustom--IncreaseDecreaseThroughForeignExchangeBorrowings_c20200101__20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Effect of foreign exchange rate changes">135,414</td><td style="padding-bottom: 1.5pt; 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><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-bottom: 1.5pt">Balance December 31, 2020</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--NotionalAmount_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Loan">3,010,737</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_ecustom--BorrowingsEquityComponent_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Equity Component">(565,121</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_ecustom--BorrowingsAccretion_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accretion">760,216</td><td style="padding-bottom: 1.5pt; 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--Borrowings_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Debt Component">3,341,246</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_z1lHdEpb4P4g" 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: bold 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: bold 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">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 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">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="border-bottom: Black 1.5pt solid; font: bold 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">(Expressed in US Dollars)</span></p> | |
| CY2022 | ifrs-full |
Disclosure Of Detailed Information About Borrowings Explanatory
DisclosureOfDetailedInformationAboutBorrowingsExplanatory
|
<p id="xdx_896_eifrs-full--DisclosureOfDetailedInformationAboutBorrowingsExplanatory_zDDsmPKXWzb1" style="font: 10pt Times New Roman, Times, Serif; margin-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 following table reflects the details of convertible debentures at December 31, 2020:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span id="xdx_8BF_zg1MZtyFDd8e" style="display: none">SCHEDULE OF CONVERTIBLE DEBENTURES</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: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: justify; font-weight: bold">Convertible Debentures</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Loan</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Equity Component</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Accretion</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Debt Component</td><td style="padding-bottom: 1.5pt; text-align: center; 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><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="width: 40%">Issued April 3, 2020 (net of issue costs)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eifrs-full--NotionalAmount_iI_pp0p0_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnAprilThreeTwoThousandTwentyMember_z0kEioP3pkJ8" style="width: 11%; text-align: right" title="Loan">1,293,519</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--BorrowingsEquityComponent_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnAprilThreeTwoThousandTwentyMember_pp0p0" style="width: 11%; text-align: right" title="Equity Component">(242,004</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--BorrowingsAccretion_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnAprilThreeTwoThousandTwentyMember_pp0p0" style="width: 11%; text-align: right" title="Accretion">338,988</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--Borrowings_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnAprilThreeTwoThousandTwentyMember_pp0p0" style="width: 11%; text-align: right" title="Debt Component">1,390,503</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issued May 3, 2020 (net of issue costs)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NotionalAmount_iI_pp0p0_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnMayThreeTwoThousandTwentyMember_zkzQzPXvmzX6" style="text-align: right" title="Loan">806,893</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--BorrowingsEquityComponent_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnMayThreeTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Equity Component">(151,842</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--BorrowingsAccretion_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnMayThreeTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Accretion">218,159</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--Borrowings_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnMayThreeTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Debt Component">873,210</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Issued June 3, 2020 (net of issue costs)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NotionalAmount_iI_pp0p0_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnJuneThreeTwoThousandTwentyMember_zKDRAO3xyPSg" style="text-align: right" title="Loan">496,995</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--BorrowingsEquityComponent_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnJuneThreeTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Equity Component">(93,278</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--BorrowingsAccretion_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnJuneThreeTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Accretion">117,481</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--Borrowings_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnJuneThreeTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Debt Component">521,198</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issued August 2, 2020 (net of issue costs)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--NotionalAmount_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnAugustTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Loan">290,365</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--BorrowingsEquityComponent_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnAugustTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Equity Component">(54,978</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--BorrowingsAccretion_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnAugustTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Accretion">62,683</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--Borrowings_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnAugustTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Debt Component">298,070</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Issued September 19, 2020 (net of issue costs)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--NotionalAmount_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnSeptemberNineteenTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Loan">122,965</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--BorrowingsEquityComponent_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnSeptemberNineteenTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Equity Component">(23,019</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--BorrowingsAccretion_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnSeptemberNineteenTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Accretion">22,905</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--Borrowings_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesIssuedOnSeptemberNineteenTwoThousandTwentyMember_pp0p0" style="text-align: right" title="Debt Component">122,851</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Effect of foreign exchange rate changes</td><td style="padding-bottom: 1.5pt"> </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 id="xdx_982_ecustom--IncreaseDecreaseThroughForeignExchangeBorrowings_c20200101__20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Effect of foreign exchange rate changes">135,414</td><td style="padding-bottom: 1.5pt; 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><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-bottom: 1.5pt">Balance December 31, 2020</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--NotionalAmount_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Loan">3,010,737</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_ecustom--BorrowingsEquityComponent_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Equity Component">(565,121</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_ecustom--BorrowingsAccretion_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accretion">760,216</td><td style="padding-bottom: 1.5pt; 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--Borrowings_c20201231__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleDebenturesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Debt Component">3,341,246</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2022 | ifrs-full |
Disclosure Of Issued Capital Explanatory
DisclosureOfIssuedCapitalExplanatory
|
<p id="xdx_809_eifrs-full--DisclosureOfIssuedCapitalExplanatory_zvoc8UQHNRre" 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: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11.</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><span id="xdx_821_zaMuyp5KI7a6">SHARE CAPITAL</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 35.95pt; 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: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</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">AUTHORIZED</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">Unlimited number of common shares</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">One special voting share</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 35.95pt; 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: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">COMMON SHARES ISSUED</span></td></tr> </table> <p id="xdx_89E_eifrs-full--DisclosureOfClassesOfShareCapitalExplanatory_zFGNJdicm3Z1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span id="xdx_8BD_ziLRAhQ9m6P4" style="display: none">SCHEDULE OF COMMON SHARES ISSUED</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: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Number of</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Shares</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amount</td><td style="padding-bottom: 1.5pt; text-align: center"> </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; background-color: rgb(204,238,255)"> <td style="width: 62%">Balance, January 1, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfSharesOutstanding_iS_c20200101__20201231_zS7Nyio4eHW" style="width: 15%; text-align: right" title="Opening balance, shares">28,836,355</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_986_eifrs-full--IssuedCapital_iS_pp0p0_c20200101__20201231_z4UqBhMfv2m3" style="width: 15%; text-align: right" title="Opening balance, value">112,144,172</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Funds from the exercise of stock options</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--FundsFromExerciseOfStockOptions_c20200101__20201231_pdd" style="text-align: right" title="Funds from the exercise of stock options, shares">330,284</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughExerciseOfOptions_c20200101__20201231_pp0p0" style="text-align: right" title="Funds from the exercise of stock options, value">794,808</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of stock options exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FairValueOfStockOptionsExercisedShares_c20200101__20201231_pdd" style="text-align: right" title="Fair value of stock options exercised, shares"><span style="-sec-ix-hidden: xdx2ixbrl1302">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfStockOptionsExercised_c20200101__20201231_pp0p0" style="text-align: right" title="Fair value of stock options exercised , value">768,356</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Funds from the exercise of warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--FundsFromExerciseOfWarrant_c20200101__20201231_pdd" style="text-align: right" title="Funds from the exercise of warrants, shares">74,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--IncreaseDecreaseThroughExerciseOfWarrantsEquity_c20200101__20201231_pp0p0" style="text-align: right" title="Funds from the exercise of warrants, value">293,642</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of exercised warrants (Notes 10 and 11)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FairValueOfExercisedWarrants_c20200101__20201231_pdd" style="text-align: right" title="Fair value of exercised warrants, shares"><span style="-sec-ix-hidden: xdx2ixbrl1310">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FairValueOfExercisedWarrantsNotesValue_c20200101__20201231_pp0p0" style="text-align: right" title="Fair value of exercised warrants, value">127,964</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issued on the conversion of convertible debentures (Note 10)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IssuedOnConversionOfConvertibleDebentures_c20200101__20201231_pdd" style="text-align: right" title="Issued on the conversion of convertible debentures, shares">123,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--IssuedOnConversionOfConvertibleDebenturesValue_c20200101__20201231_pp0p0" style="text-align: right" title="Issued on the conversion of convertible debentures, value">369,545</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of warrants issued on conversion of convertible debentures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesShares_c20200101__20201231_pdd" style="text-align: right" title="Fair value of warrants issued on conversion of convertible debentures, shares"><span style="-sec-ix-hidden: xdx2ixbrl1318">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesValue_c20200101__20201231_pp0p0" style="text-align: right" title="Fair value of warrants issued on conversion of convertible debentures, value">(146,858</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exercise of warrants issued in conjunction with debt financing</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--ExerciseOfWarrantsIssuedInConjunctionWithDebtFinancingShares_c20200101__20201231_pdd" style="text-align: right" title="Exercise of warrants issued in conjunction with debt financing, shares">94,245</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ExerciseOfWarrantsIssuedInConjunctionWithDebtFinancing_c20200101__20201231_pp0p0" style="text-align: right" title="Exercise of warrants issued in conjunction with debt financing, value">221,620</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; text-align: left">Shares issued to settle accounts payable</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--SharesIssuedToSettlePayablesShares_c20200101__20201231_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Shares issued to settle accounts payable, shares">3,027</td><td style="padding-bottom: 1.5pt; 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--SharesIssuedToSettlePayables_c20200101__20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Shares issued to settle accounts payable, value">13,011</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfSharesOutstanding_iS_c20210101__20211231_z2SLTt627QQk" style="text-align: right" title="Opening balance, shares">29,461,811</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--IssuedCapital_iS_pp0p0_c20210101__20211231_zKWmbQLbTceb" style="text-align: right" title="Opening balance, value">114,586,260</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Funds from the exercise of stock options</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--FundsFromExerciseOfStockOptions_c20210101__20211231_pdd" style="text-align: right" title="Funds from the exercise of stock options, shares">1,001,519</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--IncreaseDecreaseThroughExerciseOfOptions_c20210101__20211231_pp0p0" style="text-align: right" title="Funds from the exercise of stock options, value">3,124,392</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of stock options exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--FairValueOfStockOptionsExercisedShares_c20210101__20211231_pdd" style="text-align: right" title="Fair value of stock options exercised, shares"><span style="-sec-ix-hidden: xdx2ixbrl1338">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--FairValueOfStockOptionsExercised_c20210101__20211231_pp0p0" style="text-align: right" title="Fair value of stock options exercised , value">2,699,042</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issued on the conversion of convertible debentures (Note 10)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--IssuedOnConversionOfConvertibleDebentures_c20210101__20211231_pdd" style="text-align: right" title="Issued on the conversion of convertible debentures, shares">1,119,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IssuedOnConversionOfConvertibleDebenturesValue_c20210101__20211231_pp0p0" style="text-align: right" title="Issued on the conversion of convertible debentures, value">3,571,342</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of warrants issued upon conversion of convertible debentures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesShares_c20210101__20211231_pdd" style="text-align: right" title="Fair value of warrants issued on conversion of convertible debentures, shares"><span style="-sec-ix-hidden: xdx2ixbrl1346">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesValue_c20210101__20211231_pp0p0" style="text-align: right" title="Fair value of warrants issued on conversion of convertible debentures, value">(1,229,305</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Funds from the exercise of warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FundsFromExerciseOfWarrant_c20210101__20211231_pdd" style="text-align: right" title="Funds from the exercise of warrants, shares">3,144,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughExerciseOfWarrantsEquity_c20210101__20211231_pp0p0" style="text-align: right" title="Funds from the exercise of warrants, value">12,994,358</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value of warrants exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--FairValueOfExercisedWarrants_c20210101__20211231_pdd" style="text-align: right" title="Fair value of exercised warrants, shares"><span style="-sec-ix-hidden: xdx2ixbrl1354">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--FairValueOfExercisedWarrantsNotesValue_c20210101__20211231_pp0p0" style="text-align: right" title="Fair value of exercised warrants, value">5,351,586</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Funds from Common shares issued on private placement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FundsFromCommonSharesIssuedOnPrivalePlacementShares_c20210101__20211231_pdd" style="text-align: right" title="Funds from Common shares issued on privale placement, shares">1,764,720</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--FundsFromCommonSharesIssuedOnPrivalePlacementValue_c20210101__20211231_pp0p0" style="text-align: right" title="Funds from Common shares issued on privale placement, value">11,815,595</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of warrants issued on private placement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FairValueOfWarrantsIssuedOnPrivatePlacementShares_c20210101__20211231_pdd" style="text-align: right" title="Fair value of warrants issued on private placement, shares"><span style="-sec-ix-hidden: xdx2ixbrl1362">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FairValueOfWarrantsIssuedOnPrivatePlacementValue_c20210101__20211231_pp0p0" style="text-align: right" title="Fair value of warrants issued on private placement, value">(3,766,007</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Share issue costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ShareIssueCosts_c20210101__20211231_pdd" style="text-align: right" title="Share issue costs, shares"><span style="-sec-ix-hidden: xdx2ixbrl1366">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ShareIssueCostsValue_c20210101__20211231_pp0p0" style="text-align: right" title="Share issue costs, value">(1,143,034</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of broker warrants issued as share issue costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--FairValueOfBrokerWarrantsIssuedAsShareIssueCostsShares_c20210101__20211231_pdd" style="text-align: right" title="Fair value of broker warrants issued as share issue costs, shares"><span style="-sec-ix-hidden: xdx2ixbrl1370">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--FairValueOfBrokerWarrantsIssuedAsShareIssueCostsValue_c20210101__20211231_pp0p0" style="text-align: right" title="Fair value of broker warrants issued as share issue costs, value">(288,197</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Shares issued to settle accounts payable</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--SharesIssuedToSettlePayablesShares_c20210101__20211231_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Shares issued to settle accounts payable, shares">1,678</td><td style="padding-bottom: 1.5pt; 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--SharesIssuedToSettlePayables_c20210101__20211231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Shares issued to settle accounts payable, value">13,814</td><td style="padding-bottom: 1.5pt; 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 style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfSharesOutstanding_iS_c20220101__20221231_zSgau43G8XLi" style="text-align: right" title="Opening balance, shares">36,494,228</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--IssuedCapital_iS_pp0p0_c20220101__20221231_zmPyhyvVkknh" style="text-align: right" title="Opening balance, value">147,729,846</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Funds from Common shares issued on private placement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FundsFromCommonSharesIssuedOnPrivalePlacementShares_c20220101__20221231_zMJQyWQdCuG" style="text-align: right" title="Funds from Common shares issued on privale placement, shares">1,126,635</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--FundsFromCommonSharesIssuedOnPrivalePlacementValue_pp0p0_c20220101__20221231_zjU4QtEUOeYd" style="text-align: right" title="Funds from Common shares issued on privale placement, value">3,184,332</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair value of warrants issued on private placement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--FairValueOfWarrantsIssuedOnPrivatePlacementShares_c20220101__20221231_zG4kjV6flQLi" style="text-align: right" title="Fair value of warrants issued on private placement, shares"><span style="-sec-ix-hidden: xdx2ixbrl1386">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FairValueOfWarrantsIssuedOnPrivatePlacementValue_pp0p0_c20220101__20221231_z5BYjBOt2Dif" style="text-align: right" title="Fair value of warrants issued on private placement, value">(656,734</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share issue costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ShareIssueCosts_c20220101__20221231_z8UaqKW8BpS7" style="text-align: right" title="Share issue costs, shares"><span style="-sec-ix-hidden: xdx2ixbrl1390">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareIssueCostsValue_pp0p0_c20220101__20221231_zkN8cnSYfpcb" style="text-align: right" title="Share issue costs, value">(247,892</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Shares issued to settle accounts payable</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--SharesIssuedToSettlePayablesShares_c20220101__20221231_zXjXIulz2KYj" style="text-align: right" title="Shares issued to settle accounts payable, shares">5,422</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--SharesIssuedToSettlePayables_pp0p0_c20220101__20221231_zogY7BcWAX55" style="text-align: right" title="Shares issued to settle accounts payable, value">40,029</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Funds from the exercise of stock options</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FundsFromExerciseOfStockOptions_c20220101__20221231_zVA1FWSjVH5k" style="text-align: right" title="Funds from the exercise of stock options, shares">143,437</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughExerciseOfOptions_pp0p0_c20220101__20221231_zzFTq89tHyA2" style="text-align: right" title="Funds from the exercise of stock options, value">418,845</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair value of stock options exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfStockOptionsExercisedShares_c20220101__20221231_z7vqezLgGlhj" style="text-align: right" title="Fair value of stock options exercised, shares"><span style="-sec-ix-hidden: xdx2ixbrl1402">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--FairValueOfStockOptionsExercised_pp0p0_c20220101__20221231_zIhpgvE9WgGg" style="text-align: right" title="Fair value of stock options exercised , value">374,129</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Funds from the exercise of warrants and compensation warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--FundsFromExerciseOfWarrant_c20220101__20221231_zzsBpnn8n8fc" style="text-align: right" title="Funds from the exercise of warrants, shares">72,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughExerciseOfWarrantsEquity_pp0p0_c20220101__20221231_zrtKvjh9Mgok" style="text-align: right" title="Funds from the exercise of warrants, value">284,437</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair value of warrants and compensation warrants exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--FairValueOfExercisedWarrants_c20220101__20221231_ziwsMGUOOSEf" style="text-align: right" title="Fair value of exercised warrants, shares"><span style="-sec-ix-hidden: xdx2ixbrl1410">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FairValueOfExercisedWarrantsNotesValue_pp0p0_c20220101__20221231_zxyQTSSfB9L" style="text-align: right" title="Fair value of exercised warrants, value">79,547</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; text-align: left">Adjustment for 10 for 1 share consolidation</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--AdjustmentOfShareForConsolidation_c20220101__20221231_zNlmlX11ox5c" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustment of share for consolidation, shares">(272</td><td style="padding-bottom: 1.5pt; 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_ecustom--AdjustmentOfShareForConsolidationValue_pp0p0_c20220101__20221231_zQb1YgAilAc3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustment of share for consolidation, value"><span style="-sec-ix-hidden: xdx2ixbrl1416">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Balance, December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfSharesOutstanding_iE_c20220101__20221231_zyJMbzauqrMf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Ending balance, shares">37,841,950</td><td style="padding-bottom: 1.5pt; 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--IssuedCapital_iE_pp0p0_c20220101__20221231_zVnmyK9dIHkj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Ending balance, value">151,206,539</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zFBUJsWYMNnf" 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: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During 2020, holders of certain convertible debentures converted $<span id="xdx_901_eifrs-full--IssueOfConvertibleInstruments_pp0p0_c20200101__20201231_zvXl40ViMml9" title="Convertible debentures converted value">369,545</span> worth of convertible debentures into <span id="xdx_90B_ecustom--ConvertedUnitsIssued_pid_c20200101__20201231_zLcEAyO8Wwnb" title="Converted units">123,500</span> units of the Company. Each unit consists of one common share and one common share purchase warrant. Each common share purchase warrant entitles the holder to purchase one common share of the Company at a price of $<span id="xdx_907_ecustom--WarrantExercisePricePerShare_iI_pid_c20201231_zKgfHbrmuB38" title="Warrant exercise price">3.80</span> (CAD$<span id="xdx_90D_ecustom--WarrantExercisePricePerShare_iI_pid_uCADPShares_c20201231_zjiU0gbPJRDi" title="Warrant exercise price">5.00</span>) per share for a period of four years from the date upon which the convertible debenture was issued.</span></p> <p style="font: bold 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: bold 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: bold 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">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 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">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="border-bottom: Black 1.5pt solid; font: bold 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">(Expressed in US Dollars)</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: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11.</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>SHARE CAPITAL (Continued)</b></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"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the share purchase warrants was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: dividend yield of <span id="xdx_904_ecustom--ExpectedDividendAsPercentageWarrants_pid_dp_uPure_c20200101__20201231_zZXHNHb76rI" title="Expected dividend as percentage, warrants">0</span>%, risk-free interest rate of <span id="xdx_902_ecustom--RiskFreeInterestRateWarrants_pid_dp_uPure_c20200101__20201231_zVEt2alWOSFc" title="Risk free interest rate, warrants">1.32</span>%, volatility of <span id="xdx_906_ecustom--ExpectedVolatilityWarrants_pid_dp_uPure_c20200101__20201231_z0mm9UW14OJ6" title="Expected volatility, warrants">76.55</span>%, and estimated life of <span id="xdx_908_ecustom--WarrantExpectedLife_c20200101__20201231_zDhtz3lH1qJd" title="Warrant expected life">2 years</span>. The estimated fair value assigned to the warrants was $<span id="xdx_904_ecustom--FairValueOfWarrants_iI_c20201231_zqJmumid7O9l" title="Fair value of warrants">146,858</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 11, 2021, the Company completed a brokered private placement offering of <span id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_pid_c20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_z7XcPttucLvf" title="Number of shares issued">1,764,720</span> units at a price of $<span id="xdx_90A_eifrs-full--ParValuePerShare_iI_pid_c20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_z8JABkIQqcZi" title="Price per share">6.70</span> (CAD$<span id="xdx_90B_eifrs-full--ParValuePerShare_iI_pid_uCADPShares_c20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zCtGnTwp8kd" title="Price per share">8.50</span>) per unit for gross proceeds of $<span id="xdx_90D_ecustom--GrossProceedsFromPrivateOffering_pp0p0_c20210210__20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_z6y4WszZc8Ek" title="Gross proceeds from private offering">11,815,595</span> (CAD$<span id="xdx_90E_ecustom--GrossProceedsFromPrivateOffering_pp0p0_uCDN_c20210210__20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zFhRy29oihWg" title="Gross proceeds from private offering">15,000,120</span>). <span id="xdx_909_ecustom--WarrantsToPurchaseCommonStockDescription_c20210210__20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zVaO8KRbrnl9" title="Warrants to purchase common stock, description">Each unit consists of one common share and one common share purchase warrant.</span> Each whole warrant entitles the holder to purchase one common share of the Company at a price of $<span id="xdx_90D_ecustom--WarrantExercisePricePerShare_iI_c20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_z3dP0l3UauU2" title="Warrant exercise price">9.00</span> (CAD$<span id="xdx_901_ecustom--WarrantExercisePricePerShare_iI_pid_uCADPShares_c20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zQIb4USJlOvd" title="Warrant exercise price">11.50</span>) per share until February 11, 2023. At any time after June 12, 2021, the Company reserves the right to accelerate the expiry of the warrants if the Company’s average stock price exceeds $<span id="xdx_900_ecustom--WarrantExercisePricePerShare_iI_c20210612__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zHrtXOdZBGZh" title="Warrant exercise price">18.10</span> (CAD$<span id="xdx_90E_ecustom--WarrantExercisePricePerShare_iI_uCADPShares_c20210612__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zbI5OFYCj3Fc" title="Warrant exercise price">23.00</span>) for a period of 10 consecutive trading days. The broker was paid a cash commission of $<span id="xdx_909_eifrs-full--FeeAndCommissionExpense_pp0p0_c20210210__20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_z4GcbUjhL2si" title="Cash commission">708,667</span> (CAD$<span id="xdx_901_eifrs-full--FeeAndCommissionExpense_pp0p0_uCDN_c20210210__20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zNgQs2dT1eO5" title="Cash commission">900,007</span>) equating to <span id="xdx_905_ecustom--CommissionPercentage_iI_pid_dp_c20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zL3Fp1f4vnBd" title="Commission percentage">6</span>% of the gross proceeds and received <span id="xdx_903_eifrs-full--FeeAndCommissionExpense_pp0p0_c20210210__20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BrokerWarrantMember_zZTfPDewn0Jb" title="Cash commission">105,883</span> broker warrants. Each broker warrant is exercisable into one common share of the Company at a price of $<span id="xdx_90B_ecustom--WarrantExercisePricePerShare_iI_c20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BrokerWarrantMember_zfWO0qo7sw9d" title="Warrant exercise price">6.70</span> (CAD$<span id="xdx_901_ecustom--WarrantExercisePricePerShare_iI_uCADPShares_c20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BrokerWarrantMember_zehuxqORxOG3" title="Warrant exercise price">8.50</span>) per broker warrant until February 11, 2023. The Company incurred additional share issuance costs of $<span id="xdx_90F_eifrs-full--ShareIssueRelatedCost_pp0p0_c20210210__20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zq5kVdKEAkca" title="Share issue related cost">434,367</span> directly related to the private placement and warrant exercises.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the share purchase warrants and broker warrants was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: dividend yield of <span id="xdx_908_ecustom--ExpectedDividendAsPercentageWarrants_pid_dp_uPure_c20210210__20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_ztOSyeOQyAU8" title="Expected dividend as percentage, warrants">0</span>%, risk-free interest rate of <span id="xdx_909_ecustom--RiskFreeInterestRateWarrants_pid_dp_uPure_c20210210__20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zednJs8S09R2" title="Risk free interest rate, warrants">0.19</span>%, volatility of <span id="xdx_906_ecustom--ExpectedVolatilityWarrants_pid_dp_uPure_c20210210__20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zpk7mdsiMI62" title="Expected volatility, warrants">75.26</span>%, and estimated life of <span id="xdx_902_ecustom--WarrantExpectedLife_c20210210__20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_ztblfn6Xxok5" title="Warrant expected life">2 years</span>. The estimated fair value assigned to the warrants and broker warrants was $<span id="xdx_906_ecustom--FairValueOfWarrants_iI_pp0p0_c20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zyo9zTPfWxCf" title="Fair value of warrants">3,766,007</span> and $<span id="xdx_90C_ecustom--FairValueOfWarrants_iI_pp0p0_c20210211__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BrokerWarrantMember_zVVs7VvIcelb" title="Fair value of warrants">288,197</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In 2020, the Company engaged with a firm to assist with its shareholder communications strategy. The terms of the agreement require the Company to issue common shares at certain pre-determined dates in satisfaction of past services rendered. During the year ended December 31, 2022, the Company settled $<span id="xdx_907_ecustom--SharesIssuedToSettlePayables_pp0p0_c20220101__20221231_zMetjgTzxzji" title="Shares issued to settle accounts payable, value">40,029</span> (2021 - $<span id="xdx_906_ecustom--SharesIssuedToSettlePayables_c20210101__20211231_pp0p0" title="Shares issued to settle accounts payable, value">13,814</span>, 2020 - $<span id="xdx_905_ecustom--SharesIssuedToSettlePayables_pp0p0_c20200101__20201231_zwhKNwKYXBO3" title="Shares issued to settle accounts payable, value">13,011</span>) in accounts payable related to services rendered in 2022 under this agreement by issuing <span id="xdx_902_ecustom--SharesIssuedToSettlePayablesShares_c20220101__20221231_zKEkRd49alCc" title="Shares issued to settle accounts payable, shares">5,422</span> (2021 - <span id="xdx_90E_ecustom--SharesIssuedToSettlePayablesShares_c20210101__20211231_zYmO2Ez5thIc" title="Shares issued to settle accounts payable, shares">1,678</span>, 2020 - <span id="xdx_903_ecustom--SharesIssuedToSettlePayablesShares_c20200101__20201231_pdd" title="Shares issued to settle accounts payable, shares">3,027</span>) common shares at a price of $<span id="xdx_907_eifrs-full--ParValuePerShare_iI_c20221231_zj3Qe1tx2UYe" title="Price per share">7.38</span> (CAD$<span id="xdx_901_eifrs-full--ParValuePerShare_iI_uCADPShares_c20221231_zcK9aqYu52M2" title="Price per share">9.38</span>) (2021 - $<span id="xdx_900_eifrs-full--ParValuePerShare_iI_c20211231_zthLkSUoOmX5" title="Price per share">8.20</span> (CAD$<span id="xdx_906_eifrs-full--ParValuePerShare_iI_uCADPShares_c20211231_zduTJRpZpFt" title="Price per share">10.10</span>), 2020 - $<span id="xdx_90B_eifrs-full--ParValuePerShare_iI_pid_c20201231_zL31pyXhOMPf" title="Price per share">4.30</span> (CAD$<span id="xdx_90F_eifrs-full--ParValuePerShare_iI_pid_uCADPShares_c20201231_zzy8zIuoFzwc" title="Price per share">5.60</span>)) per share to the firm.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 2, 2022, the Company completed a non-brokered private placement offering of <span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_pid_c20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_z2fvomHgcd7" title="Number of shares issued">1,126,635</span> units at a price of $<span id="xdx_903_eifrs-full--ParValuePerShare_iI_pid_c20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zCo8XD6yLFVh" title="Price per share">2.78</span> (CAD$<span id="xdx_90E_eifrs-full--ParValuePerShare_iI_pid_uCADPShares_c20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_z5vx2r6HvH5b" title="Price per share">3.81</span>) per unit for gross proceeds of $<span id="xdx_903_ecustom--GrossProceedsFromPrivateOffering_pp0p0_c20221201__20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zH3jUaYwqglh" title="Gross proceeds from private offering">3,184,332</span> (CAD$<span id="xdx_90C_ecustom--GrossProceedsFromPrivateOffering_pp0p0_uCDN_c20221201__20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zZGbw4ajvFVf" title="Gross proceeds from private offering">4,292,479</span>). <span id="xdx_90E_ecustom--WarrantsToPurchaseCommonStockDescription_c20221201__20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_z8aWNLE04dSl" title="Warrants to purchase common stock, description">Each unit consists of one common share and one half common share purchase warrant.</span> Each whole warrant entitles the holder to purchase one common share of the Company at a price of $<span id="xdx_908_ecustom--WarrantExercisePricePerShare_iI_c20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zmOcGSIu8069" title="Warrant exercise price">3.61</span> (CAD$<span id="xdx_904_ecustom--WarrantExercisePricePerShare_iI_pid_uCADPShares_c20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_z7PAoEMlbGfc" title="Warrant exercise price">4.95</span>) per share until December 2, 2025. The Company paid finders’ fees aggregating to $<span id="xdx_904_eifrs-full--FeeAndCommissionExpense_pp0p0_c20221201__20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zSMxvUK9ObU1" title="Cash commission">42,090</span> (CAD$<span id="xdx_908_eifrs-full--FeeAndCommissionExpense_pp0p0_uCDN_c20221201__20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_ztDORzT6HaOf" title="Cash commission">57,897</span>) to four firms. The Company paid other share issue costs of $<span id="xdx_90C_eifrs-full--ShareIssueRelatedCost_pp0p0_c20221201__20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zyN7xG6kycX6" title="Share issue related cost">205,802</span> related to this private placement offering.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">One director subscribed for <span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_pid_c20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zUmVGYYkRlK3" title="Number of shares issued">10,000</span> units of this private placement offering for gross proceeds of $<span id="xdx_908_ecustom--GrossProceedsFromPrivateOffering_pp0p0_c20221201__20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zXGMrTIpEb7g" title="Gross proceeds from private offering">27,800</span> (CAD$<span id="xdx_90F_ecustom--GrossProceedsFromPrivateOffering_pp0p0_uCDN_c20221201__20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zKtBdTd7yFbg" title="Gross proceeds from private offering">38,100</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the share purchase warrants and broker warrants was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: dividend yield of <span id="xdx_90B_ecustom--ExpectedDividendAsPercentageWarrants_pid_dp_uPure_c20221201__20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_z4SMYscEO4tg" title="Expected dividend as percentage, warrants">0</span>%, risk-free interest rate of <span id="xdx_90F_ecustom--RiskFreeInterestRateWarrants_pid_dp_uPure_c20221201__20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_z77lVtm1KS5f" title="Risk free interest rate, warrants">3.48</span>%, volatility of <span id="xdx_90A_ecustom--ExpectedVolatilityWarrants_pid_dp_uPure_c20221201__20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zvvXZfe0RQu9" title="Expected volatility, warrants">69.93</span>%, and estimated life of <span id="xdx_90E_ecustom--WarrantExpectedLife_c20221201__20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_zy1k0Rf0Iy2g" title="Warrant expected life">3 years</span>. The estimated fair value assigned to the warrants was $<span id="xdx_90E_ecustom--FairValueOfWarrants_iI_pp0p0_c20221202__ifrs-full--ComponentsOfEquityAxis__custom--CommonStocksMember__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementOfferingMember_z86praCCEx38" title="Fair value of warrants">656,734</span>.</span></p> <p style="font: bold 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: bold 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: bold 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">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 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">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="border-bottom: Black 1.5pt solid; font: bold 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">(Expressed in US Dollars)</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: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11.</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>SHARE CAPITAL (Continued)</b></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"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Share Consolidation</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: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 24, 2022,<span id="xdx_900_ecustom--ShareConsolidationDescription_c20220223__20220224_z3avX1Z8lNri" title="Share consolidation, description"> the Company filed Articles of Amendment to consolidate its common shares on a ten-for-one basis. For further clarity, for every ten (10) pre-consolidated common shares, shareholders received one (1) post-consolidated common share</span>. On February 28, 2022, the Company’s common shares began trading on the TSX Venture Exchange on a post consolidation basis. The Company’s name and trading symbol remained unchanged. All references to share and per share amounts in these consolidated financial statements and accompanying notes to the consolidated financial statements have been retroactively restated to reflect the ten-for-one share consolidation.</span></p> | |
| CY2022 | ifrs-full |
Disclosure Of Classes Of Share Capital Explanatory
DisclosureOfClassesOfShareCapitalExplanatory
|
<p id="xdx_89E_eifrs-full--DisclosureOfClassesOfShareCapitalExplanatory_zFGNJdicm3Z1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span id="xdx_8BD_ziLRAhQ9m6P4" style="display: none">SCHEDULE OF COMMON SHARES ISSUED</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: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Number of</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Shares</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amount</td><td style="padding-bottom: 1.5pt; text-align: center"> </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; background-color: rgb(204,238,255)"> <td style="width: 62%">Balance, January 1, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfSharesOutstanding_iS_c20200101__20201231_zS7Nyio4eHW" style="width: 15%; text-align: right" title="Opening balance, shares">28,836,355</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_986_eifrs-full--IssuedCapital_iS_pp0p0_c20200101__20201231_z4UqBhMfv2m3" style="width: 15%; text-align: right" title="Opening balance, value">112,144,172</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Funds from the exercise of stock options</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--FundsFromExerciseOfStockOptions_c20200101__20201231_pdd" style="text-align: right" title="Funds from the exercise of stock options, shares">330,284</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughExerciseOfOptions_c20200101__20201231_pp0p0" style="text-align: right" title="Funds from the exercise of stock options, value">794,808</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of stock options exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FairValueOfStockOptionsExercisedShares_c20200101__20201231_pdd" style="text-align: right" title="Fair value of stock options exercised, shares"><span style="-sec-ix-hidden: xdx2ixbrl1302">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfStockOptionsExercised_c20200101__20201231_pp0p0" style="text-align: right" title="Fair value of stock options exercised , value">768,356</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Funds from the exercise of warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--FundsFromExerciseOfWarrant_c20200101__20201231_pdd" style="text-align: right" title="Funds from the exercise of warrants, shares">74,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--IncreaseDecreaseThroughExerciseOfWarrantsEquity_c20200101__20201231_pp0p0" style="text-align: right" title="Funds from the exercise of warrants, value">293,642</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of exercised warrants (Notes 10 and 11)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FairValueOfExercisedWarrants_c20200101__20201231_pdd" style="text-align: right" title="Fair value of exercised warrants, shares"><span style="-sec-ix-hidden: xdx2ixbrl1310">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FairValueOfExercisedWarrantsNotesValue_c20200101__20201231_pp0p0" style="text-align: right" title="Fair value of exercised warrants, value">127,964</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issued on the conversion of convertible debentures (Note 10)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IssuedOnConversionOfConvertibleDebentures_c20200101__20201231_pdd" style="text-align: right" title="Issued on the conversion of convertible debentures, shares">123,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--IssuedOnConversionOfConvertibleDebenturesValue_c20200101__20201231_pp0p0" style="text-align: right" title="Issued on the conversion of convertible debentures, value">369,545</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of warrants issued on conversion of convertible debentures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesShares_c20200101__20201231_pdd" style="text-align: right" title="Fair value of warrants issued on conversion of convertible debentures, shares"><span style="-sec-ix-hidden: xdx2ixbrl1318">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesValue_c20200101__20201231_pp0p0" style="text-align: right" title="Fair value of warrants issued on conversion of convertible debentures, value">(146,858</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exercise of warrants issued in conjunction with debt financing</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--ExerciseOfWarrantsIssuedInConjunctionWithDebtFinancingShares_c20200101__20201231_pdd" style="text-align: right" title="Exercise of warrants issued in conjunction with debt financing, shares">94,245</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ExerciseOfWarrantsIssuedInConjunctionWithDebtFinancing_c20200101__20201231_pp0p0" style="text-align: right" title="Exercise of warrants issued in conjunction with debt financing, value">221,620</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; text-align: left">Shares issued to settle accounts payable</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--SharesIssuedToSettlePayablesShares_c20200101__20201231_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Shares issued to settle accounts payable, shares">3,027</td><td style="padding-bottom: 1.5pt; 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--SharesIssuedToSettlePayables_c20200101__20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Shares issued to settle accounts payable, value">13,011</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfSharesOutstanding_iS_c20210101__20211231_z2SLTt627QQk" style="text-align: right" title="Opening balance, shares">29,461,811</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--IssuedCapital_iS_pp0p0_c20210101__20211231_zKWmbQLbTceb" style="text-align: right" title="Opening balance, value">114,586,260</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Funds from the exercise of stock options</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--FundsFromExerciseOfStockOptions_c20210101__20211231_pdd" style="text-align: right" title="Funds from the exercise of stock options, shares">1,001,519</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--IncreaseDecreaseThroughExerciseOfOptions_c20210101__20211231_pp0p0" style="text-align: right" title="Funds from the exercise of stock options, value">3,124,392</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of stock options exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--FairValueOfStockOptionsExercisedShares_c20210101__20211231_pdd" style="text-align: right" title="Fair value of stock options exercised, shares"><span style="-sec-ix-hidden: xdx2ixbrl1338">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--FairValueOfStockOptionsExercised_c20210101__20211231_pp0p0" style="text-align: right" title="Fair value of stock options exercised , value">2,699,042</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issued on the conversion of convertible debentures (Note 10)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--IssuedOnConversionOfConvertibleDebentures_c20210101__20211231_pdd" style="text-align: right" title="Issued on the conversion of convertible debentures, shares">1,119,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IssuedOnConversionOfConvertibleDebenturesValue_c20210101__20211231_pp0p0" style="text-align: right" title="Issued on the conversion of convertible debentures, value">3,571,342</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of warrants issued upon conversion of convertible debentures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesShares_c20210101__20211231_pdd" style="text-align: right" title="Fair value of warrants issued on conversion of convertible debentures, shares"><span style="-sec-ix-hidden: xdx2ixbrl1346">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesValue_c20210101__20211231_pp0p0" style="text-align: right" title="Fair value of warrants issued on conversion of convertible debentures, value">(1,229,305</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Funds from the exercise of warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FundsFromExerciseOfWarrant_c20210101__20211231_pdd" style="text-align: right" title="Funds from the exercise of warrants, shares">3,144,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughExerciseOfWarrantsEquity_c20210101__20211231_pp0p0" style="text-align: right" title="Funds from the exercise of warrants, value">12,994,358</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value of warrants exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--FairValueOfExercisedWarrants_c20210101__20211231_pdd" style="text-align: right" title="Fair value of exercised warrants, shares"><span style="-sec-ix-hidden: xdx2ixbrl1354">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--FairValueOfExercisedWarrantsNotesValue_c20210101__20211231_pp0p0" style="text-align: right" title="Fair value of exercised warrants, value">5,351,586</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Funds from Common shares issued on private placement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FundsFromCommonSharesIssuedOnPrivalePlacementShares_c20210101__20211231_pdd" style="text-align: right" title="Funds from Common shares issued on privale placement, shares">1,764,720</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--FundsFromCommonSharesIssuedOnPrivalePlacementValue_c20210101__20211231_pp0p0" style="text-align: right" title="Funds from Common shares issued on privale placement, value">11,815,595</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of warrants issued on private placement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FairValueOfWarrantsIssuedOnPrivatePlacementShares_c20210101__20211231_pdd" style="text-align: right" title="Fair value of warrants issued on private placement, shares"><span style="-sec-ix-hidden: xdx2ixbrl1362">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FairValueOfWarrantsIssuedOnPrivatePlacementValue_c20210101__20211231_pp0p0" style="text-align: right" title="Fair value of warrants issued on private placement, value">(3,766,007</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Share issue costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ShareIssueCosts_c20210101__20211231_pdd" style="text-align: right" title="Share issue costs, shares"><span style="-sec-ix-hidden: xdx2ixbrl1366">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ShareIssueCostsValue_c20210101__20211231_pp0p0" style="text-align: right" title="Share issue costs, value">(1,143,034</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of broker warrants issued as share issue costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--FairValueOfBrokerWarrantsIssuedAsShareIssueCostsShares_c20210101__20211231_pdd" style="text-align: right" title="Fair value of broker warrants issued as share issue costs, shares"><span style="-sec-ix-hidden: xdx2ixbrl1370">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--FairValueOfBrokerWarrantsIssuedAsShareIssueCostsValue_c20210101__20211231_pp0p0" style="text-align: right" title="Fair value of broker warrants issued as share issue costs, value">(288,197</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Shares issued to settle accounts payable</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--SharesIssuedToSettlePayablesShares_c20210101__20211231_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Shares issued to settle accounts payable, shares">1,678</td><td style="padding-bottom: 1.5pt; 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--SharesIssuedToSettlePayables_c20210101__20211231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Shares issued to settle accounts payable, value">13,814</td><td style="padding-bottom: 1.5pt; 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 style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfSharesOutstanding_iS_c20220101__20221231_zSgau43G8XLi" style="text-align: right" title="Opening balance, shares">36,494,228</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--IssuedCapital_iS_pp0p0_c20220101__20221231_zmPyhyvVkknh" style="text-align: right" title="Opening balance, value">147,729,846</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Funds from Common shares issued on private placement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FundsFromCommonSharesIssuedOnPrivalePlacementShares_c20220101__20221231_zMJQyWQdCuG" style="text-align: right" title="Funds from Common shares issued on privale placement, shares">1,126,635</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--FundsFromCommonSharesIssuedOnPrivalePlacementValue_pp0p0_c20220101__20221231_zjU4QtEUOeYd" style="text-align: right" title="Funds from Common shares issued on privale placement, value">3,184,332</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair value of warrants issued on private placement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--FairValueOfWarrantsIssuedOnPrivatePlacementShares_c20220101__20221231_zG4kjV6flQLi" style="text-align: right" title="Fair value of warrants issued on private placement, shares"><span style="-sec-ix-hidden: xdx2ixbrl1386">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FairValueOfWarrantsIssuedOnPrivatePlacementValue_pp0p0_c20220101__20221231_z5BYjBOt2Dif" style="text-align: right" title="Fair value of warrants issued on private placement, value">(656,734</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share issue costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ShareIssueCosts_c20220101__20221231_z8UaqKW8BpS7" style="text-align: right" title="Share issue costs, shares"><span style="-sec-ix-hidden: xdx2ixbrl1390">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareIssueCostsValue_pp0p0_c20220101__20221231_zkN8cnSYfpcb" style="text-align: right" title="Share issue costs, value">(247,892</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Shares issued to settle accounts payable</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--SharesIssuedToSettlePayablesShares_c20220101__20221231_zXjXIulz2KYj" style="text-align: right" title="Shares issued to settle accounts payable, shares">5,422</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--SharesIssuedToSettlePayables_pp0p0_c20220101__20221231_zogY7BcWAX55" style="text-align: right" title="Shares issued to settle accounts payable, value">40,029</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Funds from the exercise of stock options</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FundsFromExerciseOfStockOptions_c20220101__20221231_zVA1FWSjVH5k" style="text-align: right" title="Funds from the exercise of stock options, shares">143,437</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughExerciseOfOptions_pp0p0_c20220101__20221231_zzFTq89tHyA2" style="text-align: right" title="Funds from the exercise of stock options, value">418,845</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair value of stock options exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfStockOptionsExercisedShares_c20220101__20221231_z7vqezLgGlhj" style="text-align: right" title="Fair value of stock options exercised, shares"><span style="-sec-ix-hidden: xdx2ixbrl1402">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--FairValueOfStockOptionsExercised_pp0p0_c20220101__20221231_zIhpgvE9WgGg" style="text-align: right" title="Fair value of stock options exercised , value">374,129</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Funds from the exercise of warrants and compensation warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--FundsFromExerciseOfWarrant_c20220101__20221231_zzsBpnn8n8fc" style="text-align: right" title="Funds from the exercise of warrants, shares">72,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughExerciseOfWarrantsEquity_pp0p0_c20220101__20221231_zrtKvjh9Mgok" style="text-align: right" title="Funds from the exercise of warrants, value">284,437</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair value of warrants and compensation warrants exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--FairValueOfExercisedWarrants_c20220101__20221231_ziwsMGUOOSEf" style="text-align: right" title="Fair value of exercised warrants, shares"><span style="-sec-ix-hidden: xdx2ixbrl1410">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FairValueOfExercisedWarrantsNotesValue_pp0p0_c20220101__20221231_zxyQTSSfB9L" style="text-align: right" title="Fair value of exercised warrants, value">79,547</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; text-align: left">Adjustment for 10 for 1 share consolidation</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--AdjustmentOfShareForConsolidation_c20220101__20221231_zNlmlX11ox5c" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustment of share for consolidation, shares">(272</td><td style="padding-bottom: 1.5pt; 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_ecustom--AdjustmentOfShareForConsolidationValue_pp0p0_c20220101__20221231_zQb1YgAilAc3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Adjustment of share for consolidation, value"><span style="-sec-ix-hidden: xdx2ixbrl1416">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Balance, December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfSharesOutstanding_iE_c20220101__20221231_zyJMbzauqrMf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Ending balance, shares">37,841,950</td><td style="padding-bottom: 1.5pt; 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--IssuedCapital_iE_pp0p0_c20220101__20221231_zVnmyK9dIHkj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Ending balance, value">151,206,539</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2019Q4 | ifrs-full |
Number Of Shares Outstanding
NumberOfSharesOutstanding
|
28836355 | shares |
| CY2019Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
112144172 | usd |
| CY2020 | POET |
Funds From Exercise Of Stock Options
FundsFromExerciseOfStockOptions
|
330284 | shares |
| CY2020 | ifrs-full |
Increase Decrease Through Exercise Of Options
IncreaseDecreaseThroughExerciseOfOptions
|
794808 | usd |
| CY2020 | POET |
Fair Value Of Stock Options Exercised
FairValueOfStockOptionsExercised
|
768356 | usd |
| CY2020 | POET |
Funds From Exercise Of Warrant
FundsFromExerciseOfWarrant
|
74400 | shares |
| CY2020 | ifrs-full |
Increase Decrease Through Exercise Of Warrants Equity
IncreaseDecreaseThroughExerciseOfWarrantsEquity
|
293642 | usd |
| CY2020 | POET |
Fair Value Of Exercised Warrants Notes Value
FairValueOfExercisedWarrantsNotesValue
|
127964 | usd |
| CY2020 | POET |
Issued On Conversion Of Convertible Debentures
IssuedOnConversionOfConvertibleDebentures
|
123500 | shares |
| CY2020 | POET |
Issued On Conversion Of Convertible Debentures Value
IssuedOnConversionOfConvertibleDebenturesValue
|
369545 | usd |
| CY2020 | POET |
Fair Value Of Warrants Issued On Conversion Of Convertible Debentures Value
FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesValue
|
-146858 | usd |
| CY2020 | POET |
Exercise Of Warrants Issued In Conjunction With Debt Financing Shares
ExerciseOfWarrantsIssuedInConjunctionWithDebtFinancingShares
|
94245 | shares |
| CY2020 | POET |
Exercise Of Warrants Issued In Conjunction With Debt Financing
ExerciseOfWarrantsIssuedInConjunctionWithDebtFinancing
|
221620 | usd |
| CY2020 | POET |
Shares Issued To Settle Payables Shares
SharesIssuedToSettlePayablesShares
|
3027 | shares |
| CY2020 | POET |
Shares Issued To Settle Payables
SharesIssuedToSettlePayables
|
13011 | usd |
| CY2020Q4 | ifrs-full |
Number Of Shares Outstanding
NumberOfSharesOutstanding
|
29461811 | shares |
| CY2020Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
114586260 | usd |
| CY2021 | POET |
Funds From Exercise Of Stock Options
FundsFromExerciseOfStockOptions
|
1001519 | shares |
| CY2021 | ifrs-full |
Increase Decrease Through Exercise Of Options
IncreaseDecreaseThroughExerciseOfOptions
|
3124392 | usd |
| CY2021 | POET |
Fair Value Of Stock Options Exercised
FairValueOfStockOptionsExercised
|
2699042 | usd |
| CY2021 | POET |
Issued On Conversion Of Convertible Debentures
IssuedOnConversionOfConvertibleDebentures
|
1119750 | shares |
| CY2021 | POET |
Issued On Conversion Of Convertible Debentures Value
IssuedOnConversionOfConvertibleDebenturesValue
|
3571342 | usd |
| CY2021 | POET |
Fair Value Of Warrants Issued On Conversion Of Convertible Debentures Value
FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesValue
|
-1229305 | usd |
| CY2021 | POET |
Funds From Exercise Of Warrant
FundsFromExerciseOfWarrant
|
3144750 | shares |
| CY2021 | ifrs-full |
Increase Decrease Through Exercise Of Warrants Equity
IncreaseDecreaseThroughExerciseOfWarrantsEquity
|
12994358 | usd |
| CY2021 | POET |
Fair Value Of Exercised Warrants Notes Value
FairValueOfExercisedWarrantsNotesValue
|
5351586 | usd |
| CY2021 | POET |
Funds From Common Shares Issued On Privale Placement Shares
FundsFromCommonSharesIssuedOnPrivalePlacementShares
|
1764720 | shares |
| CY2021 | POET |
Funds From Common Shares Issued On Privale Placement Value
FundsFromCommonSharesIssuedOnPrivalePlacementValue
|
11815595 | usd |
| CY2021 | POET |
Fair Value Of Warrants Issued On Private Placement Value
FairValueOfWarrantsIssuedOnPrivatePlacementValue
|
-3766007 | usd |
| CY2021 | POET |
Share Issue Costs Value
ShareIssueCostsValue
|
-1143034 | usd |
| CY2021 | POET |
Fair Value Of Broker Warrants Issued As Share Issue Costs Value
FairValueOfBrokerWarrantsIssuedAsShareIssueCostsValue
|
-288197 | usd |
| CY2021 | POET |
Shares Issued To Settle Payables Shares
SharesIssuedToSettlePayablesShares
|
1678 | shares |
| CY2021 | POET |
Shares Issued To Settle Payables
SharesIssuedToSettlePayables
|
13814 | usd |
| CY2021Q4 | ifrs-full |
Number Of Shares Outstanding
NumberOfSharesOutstanding
|
36494228 | shares |
| CY2021Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
147729846 | usd |
| CY2022 | POET |
Funds From Common Shares Issued On Privale Placement Shares
FundsFromCommonSharesIssuedOnPrivalePlacementShares
|
1126635 | shares |
| CY2022 | POET |
Funds From Common Shares Issued On Privale Placement Value
FundsFromCommonSharesIssuedOnPrivalePlacementValue
|
3184332 | usd |
| CY2022 | POET |
Fair Value Of Warrants Issued On Private Placement Value
FairValueOfWarrantsIssuedOnPrivatePlacementValue
|
-656734 | usd |
| CY2022 | POET |
Share Issue Costs Value
ShareIssueCostsValue
|
-247892 | usd |
| CY2022 | POET |
Shares Issued To Settle Payables Shares
SharesIssuedToSettlePayablesShares
|
5422 | shares |
| CY2022 | POET |
Shares Issued To Settle Payables
SharesIssuedToSettlePayables
|
40029 | usd |
| CY2022 | POET |
Funds From Exercise Of Stock Options
FundsFromExerciseOfStockOptions
|
143437 | shares |
| CY2022 | ifrs-full |
Increase Decrease Through Exercise Of Options
IncreaseDecreaseThroughExerciseOfOptions
|
418845 | usd |
| CY2022 | POET |
Fair Value Of Stock Options Exercised
FairValueOfStockOptionsExercised
|
374129 | usd |
| CY2022 | POET |
Funds From Exercise Of Warrant
FundsFromExerciseOfWarrant
|
72500 | shares |
| CY2022 | ifrs-full |
Increase Decrease Through Exercise Of Warrants Equity
IncreaseDecreaseThroughExerciseOfWarrantsEquity
|
284437 | usd |
| CY2022 | POET |
Fair Value Of Exercised Warrants Notes Value
FairValueOfExercisedWarrantsNotesValue
|
79547 | usd |
| CY2022 | POET |
Adjustment Of Share For Consolidation
AdjustmentOfShareForConsolidation
|
-272 | shares |
| CY2022Q4 | ifrs-full |
Number Of Shares Outstanding
NumberOfSharesOutstanding
|
37841950 | shares |
| CY2022Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
151206539 | usd |
| CY2020 | ifrs-full |
Issue Of Convertible Instruments
IssueOfConvertibleInstruments
|
369545 | usd |
| CY2020 | POET |
Converted Units Issued
ConvertedUnitsIssued
|
123500 | shares |
| CY2020Q4 | POET |
Warrant Exercise Price Per Share
WarrantExercisePricePerShare
|
3.80 | |
| CY2020Q4 | POET |
Warrant Exercise Price Per Share
WarrantExercisePricePerShare
|
5.00 | |
| CY2020 | POET |
Expected Dividend As Percentage Warrants
ExpectedDividendAsPercentageWarrants
|
0 | pure |
| CY2020 | POET |
Risk Free Interest Rate Warrants
RiskFreeInterestRateWarrants
|
0.0132 | pure |
| CY2020 | POET |
Expected Volatility Warrants
ExpectedVolatilityWarrants
|
0.7655 | pure |
| CY2020 | POET |
Warrant Expected Life
WarrantExpectedLife
|
P2Y | |
| CY2020Q4 | POET |
Fair Value Of Warrants
FairValueOfWarrants
|
146858 | usd |
| CY2022 | POET |
Shares Issued To Settle Payables
SharesIssuedToSettlePayables
|
40029 | usd |
| CY2021 | POET |
Shares Issued To Settle Payables
SharesIssuedToSettlePayables
|
13814 | usd |
| CY2020 | POET |
Shares Issued To Settle Payables
SharesIssuedToSettlePayables
|
13011 | usd |
| CY2022 | POET |
Shares Issued To Settle Payables Shares
SharesIssuedToSettlePayablesShares
|
5422 | shares |
| CY2021 | POET |
Shares Issued To Settle Payables Shares
SharesIssuedToSettlePayablesShares
|
1678 | shares |
| CY2020 | POET |
Shares Issued To Settle Payables Shares
SharesIssuedToSettlePayablesShares
|
3027 | shares |
| CY2022Q4 | ifrs-full |
Par Value Per Share
ParValuePerShare
|
7.38 | |
| CY2022Q4 | ifrs-full |
Par Value Per Share
ParValuePerShare
|
9.38 | |
| CY2021Q4 | ifrs-full |
Par Value Per Share
ParValuePerShare
|
8.20 | |
| CY2021Q4 | ifrs-full |
Par Value Per Share
ParValuePerShare
|
10.10 | |
| CY2020Q4 | ifrs-full |
Par Value Per Share
ParValuePerShare
|
4.30 | |
| CY2020Q4 | ifrs-full |
Par Value Per Share
ParValuePerShare
|
5.60 | |
| CY2022Q1 | POET |
Share Consolidation Description
ShareConsolidationDescription
|
the Company filed Articles of Amendment to consolidate its common shares on a ten-for-one basis. For further clarity, for every ten (10) pre-consolidated common shares, shareholders received one (1) post-consolidated common share | |
| CY2022 | ifrs-full |
Disclosure Of Financial Instruments At Fair Value Through Profit Or Loss Explanatory
DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory
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<p id="xdx_803_eifrs-full--DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory_zz5zL7YKtjKe" 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: bold 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12.</span></td> <td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_827_zbGUml0V0Wdf">WARRANTS AND COMPENSATION OPTIONS</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 34pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutWarrantsandCopensationOptionsTextBlock_z63JZ1wSCYgi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table reflects the continuity of warrants and compensation options:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 34pt"><span id="xdx_8B1_zahyGEYtcJR5" style="display: none">SCHEDULE OF WARRANTS AND COMPENSATION OPTIONS</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: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Historical</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Number of</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Average Exercise</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Warrants/</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Historical</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Price</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Compensation options</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair value</td><td style="padding-bottom: 1.5pt; text-align: center"> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Balance, January 1, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--WarrantsAndCompensationOptionsHistoricalAverageExercisePricePerShare_iS_c20200101__20201231_zp5WYyyl6KQg" style="width: 13%; text-align: right" title="Warrants and Compensation Options, Historical Average Exercise Price Beginning Balance">4.30</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--WarrantsAndCompensationOptionsNumberOfWarrantscompensationOptions_iS_c20200101__20201231_zOxjIfcgczjh" style="width: 20%; text-align: right" title="Warrants and Compensation Options, Number of Warrants/Compensation options Beginning Balance">4,953,979</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--WarrantsAndCompensationOptionsHistoricalFairValue_iS_pp0p0_c20200101__20201231_z43iNFdkoSV8" style="width: 11%; text-align: right" title="Warrants and Compensation Options, Historical Fair value Beginning Balance">8,525,358</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair value of warrants issued on conversion of convertible debentures (Notes 10 and 11)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FairValueOfWarrantsIssuedOnConversionOfConvertibleDebentureshistoricalAverageExercisePrice_c20200101__20201231_pdd" style="text-align: right" title="Fair value of warrants issued on conversion of convertible debentures,Historical Average Exercise Price">3.80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesNotesNumberOfWarrantscompensationOptions_c20200101__20201231_pdd" style="text-align: right" title="Fair value of warrants issued on conversion of convertible debentures, Number of Warrants/Compensation options">123,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesHistoricalFairValue_c20200101__20201231_pp0p0" style="text-align: right" title="Fair value of warrants issued on conversion of convertible debentures, Historical Fair value">146,858</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of expired compensation options issued to brokers</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--FairValueOfExpiredCompensationOptionsIssuedToBrokershistoricalAverageExercisePrice_c20200101__20201231_pdd" style="text-align: right" title="Fair value of expired compensation options issued to brokers,Historical Average Exercise Price">4.30</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--FairValueOfExpiredCompensationOptionsIssuedToBrokersnumberOfWarrantscompensationOptions_c20200101__20201231_pdd" style="text-align: right" title="Fair value of expired compensation options issued to brokers,Number of Warrants/Compensation options">(150,544</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--FairValueOfExpiredCompensationOptionsIssuedToBrokershistoricalFairValue_c20200101__20201231_pp0p0" style="text-align: right" title="Fair value of expired compensation options issued to brokers, Historical Fair value">(479,204</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value related to the exercise of warrants issued as cost of debt financing <sup id="xdx_F46_zBWBxEPFSar8">(1)</sup></span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--FairValueRelatedToExerciseOfWarrantsIssuedAsCostOfDebtFinancinghistoricalAverageExercisePrice_c20200101__20201231_fKDEp_zLz62EGXTUbl" style="text-align: right" title="Fair value related to the exercise of warrants issued as cost of debt financing,Historical Average Exercise Price">2.70</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--FairValueRelatedToExerciseOfWarrantsIssuedAsCostOfDebtFinancingnumberOfWarrantscompensationOptions_c20200101__20201231_fKDEp_zMyVUrash3u8" style="text-align: right" title="Fair value related to the exercise of warrants issued as cost of debt financing,Number of Warrants/Compensation options">(328,950</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--FairValueRelatedToExerciseOfWarrantsIssuedAsCostOfDebtFinancinghistoricalFairValue_pp0p0_c20200101__20201231_fKDEp_zAzeljnBWwkb" style="text-align: right" title="Fair value related to the exercise of warrants issued as cost of debt financing,Historical Fair value">(221,620</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of expired warrants issued on public offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfExpiredWarrantsIssuedOnPublicOfferinghistoricalAverageExercisePrice_c20200101__20201231_pdd" style="text-align: right" title="Fair value of expired warrants issued on public offering, Historical Average Exercise Price">5.80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--FairValueOfExpiredWarrantsIssuedOnPublicOfferingnumberOfWarrantscompensationOptions_c20200101__20201231_pdd" style="text-align: right" title="Fair value of expired warrants issued on public offering, Number of Warrants/Compensation options">(1,254,535</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--FairValueOfExpiredWarrantsIssuedOnPublicOfferinghistoricalFairValue_c20200101__20201231_pp0p0" style="text-align: right" title="Fair value of expired warrants issued on public offering, Historical Fair value">(2,286,426</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Historical fair value assigned to warrants exercised</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--HistoricalFairValueAssignedToWarrantsExercisedHistoricalAverageExercisePrice_c20200101__20201231_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical fair value assigned to warrants exercised, Historical Average Exercise Price">3.90</td><td style="padding-bottom: 1.5pt; 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--HistoricalFairValueAssignedToWarrantsExercisedNumberOfWarrantscompensationOptions_c20200101__20201231_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical fair value assigned to warrants exercised, Number of Warrants/Compensation options">(74,400</td><td style="padding-bottom: 1.5pt; 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--HistoricalFairValueAssignedToWarrantsExercisedHistoricalFairValue_c20200101__20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical fair value assigned to warrants exercised, Historical Fair value">(127,964</td><td style="padding-bottom: 1.5pt; 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><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>Balance, December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--WarrantsAndCompensationOptionsHistoricalAverageExercisePricePerShare_iS_c20210101__20211231_zb7ZDoIHuFbj" style="text-align: right" title="Warrants and Compensation Options, Historical Average Exercise Price Beginning Balance">3.90</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--WarrantsAndCompensationOptionsNumberOfWarrantscompensationOptions_iS_c20210101__20211231_zXDiKuXhJ6Q8" style="text-align: right" title="Warrants and Compensation Options, Number of Warrants/Compensation options Beginning Balance">3,269,050</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--WarrantsAndCompensationOptionsHistoricalFairValue_iS_pp0p0_c20210101__20211231_zW8QfYyxDC37" style="text-align: right" title="Warrants and Compensation Options, Historical Fair value Beginning Balance">5,557,002</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of warrant issued on private placement (Note 26)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--FairValueOfWarrantIssuedOnPrivatePlacementHistoricalAverageExercisePrice_c20210101__20211231_pdd" style="text-align: right" title="Fair value of warrant issued on private placement, Historical Average Exercise Price">9.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--FairValueOfWarrantIssuedOnPrivatePlacementNumberOfWarrantscompensationOptions_c20210101__20211231_pdd" style="text-align: right" title="Fair value of warrant issued on private placement, Number of Warrants/Compensation options">1,764,720</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--FairValueOfWarrantIssuedOnPrivatePlacementHistoricalFairValue_c20210101__20211231_pp0p0" style="text-align: right" title="Fair value of warrant issued on private placement, Historical Fair value">3,766,007</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair value of broker warrants issued on private placement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfBrokerWarrantsIssuedOnPrivatePlacementHistoricalAverageExercisePrice_c20210101__20211231_pdd" style="text-align: right" title="Fair value of broker warrants issued on private placement, Historical Average Exercise Price">6.70</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--FairValueOfBrokerWarrantsIssuedOnPrivatePlacementNumberOfWarrantscompensationOptions_c20210101__20211231_pdd" style="text-align: right" title="Fair value of broker warrants issued on private placement, Number of Warrants/Compensation options">105,883</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FairValueOfBrokerWarrantsIssuedOnPrivatePlacementHistoricalFairValue_c20210101__20211231_pp0p0" style="text-align: right" title="Fair value of broker warrants issued on private placement, Historical Fair value">288,197</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fair value of warrants issued on conversion of convertible debentures (Notes 10)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--FairValueOfWarrantsIssuedOnConversionOfConvertibleDebentureshistoricalAverageExercisePrice_c20210101__20211231_pdd" style="text-align: right" title="Fair value of warrants issued on conversion of convertible debentures, Historical Average Exercise Price">3.80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesNotesNumberOfWarrantscompensationOptions_c20210101__20211231_pdd" style="text-align: right" title="Fair value of warrants issued on conversion of convertible debentures, Number of Warrants/Compensation options">1,119,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesHistoricalFairValue_c20210101__20211231_pp0p0" style="text-align: right" title="Fair value of warrants issued on conversion of convertible debentures, Historical Fair value">1,229,305</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Historical fair value assigned to warrants exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--HistoricalFairValueAssignedToWarrantsExercisedHistoricalAverageExercisePrice_c20210101__20211231_pdd" style="text-align: right" title="Historical fair value assigned to warrants exercised, Historical Average Exercise Price">3.90</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--HistoricalFairValueAssignedToWarrantsExercisedNumberOfWarrantscompensationOptions_c20210101__20211231_pdd" style="text-align: right" title="Historical fair value assigned to warrants exercised, Number of Warrants/Compensation options">(3,144,750</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--HistoricalFairValueAssignedToWarrantsExercisedHistoricalFairValue_c20210101__20211231_pp0p0" style="text-align: right" title="Historical fair value assigned to warrants exercised, Historical Fair value">(5,351,586</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">Fair value of expired warrants</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--FairValueOfExpiredWarrantsHistoricalAverageExercisePrice_c20210101__20211231_zyTVnxNQ5Kpc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value of expired warrants issued on public offering, Historical Average Exercise Price">3.90</td><td style="padding-bottom: 1.5pt; 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--FairValueOfExpiredWarrantsNumberOfWarrantscompensationOptions_c20210101__20211231_zcGodcMnenw9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value of expired warrants issued on public offering, Number of Warrants/Compensation options">(93,300</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_98F_ecustom--FairValueOfExpiredWarrantsHistoricalFairValue_pp0p0_c20210101__20211231_zdQFmbEm6fVc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value of expired warrants issued on public offering, Historical Fair value">(160,470</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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>Balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--WarrantsAndCompensationOptionsHistoricalAverageExercisePricePerShare_iS_c20220101__20221231_zhmrevgJrIwc" style="text-align: right" title="Warrants and Compensation Options, Historical Average Exercise Price Beginning Balance">7.10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--WarrantsAndCompensationOptionsNumberOfWarrantscompensationOptions_iS_c20220101__20221231_z4GIqVCuee1g" style="text-align: right" title="Warrants and Compensation Options, Number of Warrants/Compensation options Beginning Balance">3,021,353</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--WarrantsAndCompensationOptionsHistoricalFairValue_iS_pp0p0_c20220101__20221231_zbaY0lrbo1F4" style="text-align: right" title="Warrants and Compensation Options, Historical Fair value Beginning Balance">5,328,455</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair value of warrant issued on private placement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--FairValueOfWarrantIssuedOnPrivatePlacementHistoricalAverageExercisePrice_c20220101__20221231_zrYa52xoPEw7" style="text-align: right" title="Fair value of warrant issued on private placement, Historical Average Exercise Price">1.17</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--FairValueOfWarrantIssuedOnPrivatePlacementNumberOfWarrantscompensationOptions_c20220101__20221231_zbvPjfS4v087" style="text-align: right" title="Fair value of warrant issued on private placement, Number of Warrants/Compensation options">563,318</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FairValueOfWarrantIssuedOnPrivatePlacementHistoricalFairValue_pp0p0_c20220101__20221231_ziPXLp7WgrXj" style="text-align: right" title="Fair value of warrant issued on private placement, Historical Fair value">656,734</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; text-align: left">Historical fair value assigned to warrants exercised</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--HistoricalFairValueAssignedToWarrantsExercisedHistoricalAverageExercisePrice_c20220101__20221231_zYpNPEfMFcrd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical fair value assigned to warrants exercised, Historical Average Exercise Price">3.90</td><td style="padding-bottom: 1.5pt; 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--HistoricalFairValueAssignedToWarrantsExercisedNumberOfWarrantscompensationOptions_c20220101__20221231_z3C0U5Qt273e" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical fair value assigned to warrants exercised, Number of Warrants/Compensation options">(72,500</td><td style="padding-bottom: 1.5pt; 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--HistoricalFairValueAssignedToWarrantsExercisedHistoricalFairValue_pp0p0_c20220101__20221231_zrBD9V2s93C7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical fair value assigned to warrants exercised, Historical Fair value">(79,547</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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-bottom: 1.5pt">Balance, December 31, 2022</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--WarrantsAndCompensationOptionsHistoricalAverageExercisePricePerShare_iE_c20220101__20221231_z0jEW3tLFbJk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Warrants and Compensation Options, Historical Average Exercise Price Ending Balance">6.15</td><td style="padding-bottom: 1.5pt; 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--WarrantsAndCompensationOptionsNumberOfWarrantscompensationOptions_iE_c20220101__20221231_z3S3jhzwQIm1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Warrants and Compensation Options, Number of Warrants/Compensation options Ending Balance">3,512,171</td><td style="padding-bottom: 1.5pt; 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--WarrantsAndCompensationOptionsHistoricalFairValue_iE_pp0p0_c20220101__20221231_zK1djat6iP4h" style="border-bottom: Black 1.5pt solid; text-align: right" title="Warrants and Compensation Options, Historical Fair value Ending Balance">5,905,642</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: 35.95pt"><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-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F00_zfJm6IfdJNS6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="width: 5pt"/><td style="text-align: justify"><span id="xdx_F14_z4XKr7W5WYJ2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These warrants had a cashless exercise feature. The warrant holder utilized the cashless exercise feature to exercise the warrants, which resulted in the Company issuing <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFdBUlJBTlRTIEFORCBDT01QRU5TQVRJT04gT1BUSU9OUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_c20221231__ifrs-full--CounterpartiesAxis__custom--WarrantHoldersMember_zNOX02NkXiU5" title="Issuance of common shares">94,245</span> common shares to the warrant holders.</span></td> </tr></table> <p id="xdx_8A2_zrIl4ikBwiI3" style="display: none; margin-top: 0pt; margin-bottom: 0pt"> </p> | |
| CY2019Q4 | POET |
Warrants And Compensation Options Historical Average Exercise Price Per Share
WarrantsAndCompensationOptionsHistoricalAverageExercisePricePerShare
|
4.30 | |
| CY2019Q4 | POET |
Warrants And Compensation Options Number Of Warrantscompensation Options
WarrantsAndCompensationOptionsNumberOfWarrantscompensationOptions
|
4953979 | shares |
| CY2019Q4 | POET |
Warrants And Compensation Options Historical Fair Value
WarrantsAndCompensationOptionsHistoricalFairValue
|
8525358 | usd |
| CY2020 | POET |
Fair Value Of Warrants Issued On Conversion Of Convertible Debentureshistorical Average Exercise Price
FairValueOfWarrantsIssuedOnConversionOfConvertibleDebentureshistoricalAverageExercisePrice
|
3.80 | |
| CY2020 | POET |
Fair Value Of Warrants Issued On Conversion Of Convertible Debentures Notes Number Of Warrantscompensation Options
FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesNotesNumberOfWarrantscompensationOptions
|
123500 | shares |
| CY2020 | POET |
Fair Value Of Warrants Issued On Conversion Of Convertible Debentures Historical Fair Value
FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesHistoricalFairValue
|
146858 | usd |
| CY2020 | POET |
Fair Value Of Expired Compensation Options Issued To Brokershistorical Average Exercise Price
FairValueOfExpiredCompensationOptionsIssuedToBrokershistoricalAverageExercisePrice
|
4.30 | |
| CY2020 | POET |
Fair Value Of Expired Compensation Options Issued To Brokersnumber Of Warrantscompensation Options
FairValueOfExpiredCompensationOptionsIssuedToBrokersnumberOfWarrantscompensationOptions
|
-150544 | shares |
| CY2020 | POET |
Fair Value Of Expired Compensation Options Issued To Brokershistorical Fair Value
FairValueOfExpiredCompensationOptionsIssuedToBrokershistoricalFairValue
|
-479204 | usd |
| CY2020 | POET |
Fair Value Related To Exercise Of Warrants Issued As Cost Of Debt Financinghistorical Average Exercise Price
FairValueRelatedToExerciseOfWarrantsIssuedAsCostOfDebtFinancinghistoricalAverageExercisePrice
|
2.70 | |
| CY2020 | POET |
Fair Value Related To Exercise Of Warrants Issued As Cost Of Debt Financingnumber Of Warrantscompensation Options
FairValueRelatedToExerciseOfWarrantsIssuedAsCostOfDebtFinancingnumberOfWarrantscompensationOptions
|
-328950 | shares |
| CY2020 | POET |
Fair Value Related To Exercise Of Warrants Issued As Cost Of Debt Financinghistorical Fair Value
FairValueRelatedToExerciseOfWarrantsIssuedAsCostOfDebtFinancinghistoricalFairValue
|
-221620 | usd |
| CY2020 | POET |
Fair Value Of Expired Warrants Issued On Public Offeringhistorical Average Exercise Price
FairValueOfExpiredWarrantsIssuedOnPublicOfferinghistoricalAverageExercisePrice
|
5.80 | |
| CY2020 | POET |
Fair Value Of Expired Warrants Issued On Public Offeringnumber Of Warrantscompensation Options
FairValueOfExpiredWarrantsIssuedOnPublicOfferingnumberOfWarrantscompensationOptions
|
-1254535 | shares |
| CY2020 | POET |
Fair Value Of Expired Warrants Issued On Public Offeringhistorical Fair Value
FairValueOfExpiredWarrantsIssuedOnPublicOfferinghistoricalFairValue
|
-2286426 | usd |
| CY2020 | POET |
Historical Fair Value Assigned To Warrants Exercised Historical Average Exercise Price
HistoricalFairValueAssignedToWarrantsExercisedHistoricalAverageExercisePrice
|
3.90 | |
| CY2020 | POET |
Historical Fair Value Assigned To Warrants Exercised Number Of Warrantscompensation Options
HistoricalFairValueAssignedToWarrantsExercisedNumberOfWarrantscompensationOptions
|
-74400 | shares |
| CY2020 | POET |
Historical Fair Value Assigned To Warrants Exercised Historical Fair Value
HistoricalFairValueAssignedToWarrantsExercisedHistoricalFairValue
|
-127964 | usd |
| CY2020Q4 | POET |
Warrants And Compensation Options Historical Average Exercise Price Per Share
WarrantsAndCompensationOptionsHistoricalAverageExercisePricePerShare
|
3.90 | |
| CY2020Q4 | POET |
Warrants And Compensation Options Number Of Warrantscompensation Options
WarrantsAndCompensationOptionsNumberOfWarrantscompensationOptions
|
3269050 | shares |
| CY2020Q4 | POET |
Warrants And Compensation Options Historical Fair Value
WarrantsAndCompensationOptionsHistoricalFairValue
|
5557002 | usd |
| CY2021 | POET |
Fair Value Of Warrant Issued On Private Placement Historical Average Exercise Price
FairValueOfWarrantIssuedOnPrivatePlacementHistoricalAverageExercisePrice
|
9.00 | |
| CY2021 | POET |
Fair Value Of Warrant Issued On Private Placement Number Of Warrantscompensation Options
FairValueOfWarrantIssuedOnPrivatePlacementNumberOfWarrantscompensationOptions
|
1764720 | shares |
| CY2021 | POET |
Fair Value Of Warrant Issued On Private Placement Historical Fair Value
FairValueOfWarrantIssuedOnPrivatePlacementHistoricalFairValue
|
3766007 | usd |
| CY2021 | POET |
Fair Value Of Broker Warrants Issued On Private Placement Historical Average Exercise Price
FairValueOfBrokerWarrantsIssuedOnPrivatePlacementHistoricalAverageExercisePrice
|
6.70 | |
| CY2021 | POET |
Fair Value Of Broker Warrants Issued On Private Placement Number Of Warrantscompensation Options
FairValueOfBrokerWarrantsIssuedOnPrivatePlacementNumberOfWarrantscompensationOptions
|
105883 | shares |
| CY2021 | POET |
Fair Value Of Broker Warrants Issued On Private Placement Historical Fair Value
FairValueOfBrokerWarrantsIssuedOnPrivatePlacementHistoricalFairValue
|
288197 | usd |
| CY2021 | POET |
Fair Value Of Warrants Issued On Conversion Of Convertible Debentureshistorical Average Exercise Price
FairValueOfWarrantsIssuedOnConversionOfConvertibleDebentureshistoricalAverageExercisePrice
|
3.80 | |
| CY2021 | POET |
Fair Value Of Warrants Issued On Conversion Of Convertible Debentures Notes Number Of Warrantscompensation Options
FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesNotesNumberOfWarrantscompensationOptions
|
1119750 | shares |
| CY2021 | POET |
Fair Value Of Warrants Issued On Conversion Of Convertible Debentures Historical Fair Value
FairValueOfWarrantsIssuedOnConversionOfConvertibleDebenturesHistoricalFairValue
|
1229305 | usd |
| CY2021 | POET |
Historical Fair Value Assigned To Warrants Exercised Historical Average Exercise Price
HistoricalFairValueAssignedToWarrantsExercisedHistoricalAverageExercisePrice
|
3.90 | |
| CY2021 | POET |
Historical Fair Value Assigned To Warrants Exercised Number Of Warrantscompensation Options
HistoricalFairValueAssignedToWarrantsExercisedNumberOfWarrantscompensationOptions
|
-3144750 | shares |
| CY2021 | POET |
Historical Fair Value Assigned To Warrants Exercised Historical Fair Value
HistoricalFairValueAssignedToWarrantsExercisedHistoricalFairValue
|
-5351586 | usd |
| CY2021 | POET |
Fair Value Of Expired Warrants Historical Average Exercise Price
FairValueOfExpiredWarrantsHistoricalAverageExercisePrice
|
3.90 | |
| CY2021 | POET |
Fair Value Of Expired Warrants Number Of Warrantscompensation Options
FairValueOfExpiredWarrantsNumberOfWarrantscompensationOptions
|
-93300 | shares |
| CY2021 | POET |
Fair Value Of Expired Warrants Historical Fair Value
FairValueOfExpiredWarrantsHistoricalFairValue
|
-160470 | usd |
| CY2021Q4 | POET |
Warrants And Compensation Options Historical Average Exercise Price Per Share
WarrantsAndCompensationOptionsHistoricalAverageExercisePricePerShare
|
7.10 | |
| CY2021Q4 | POET |
Warrants And Compensation Options Number Of Warrantscompensation Options
WarrantsAndCompensationOptionsNumberOfWarrantscompensationOptions
|
3021353 | shares |
| CY2021Q4 | POET |
Warrants And Compensation Options Historical Fair Value
WarrantsAndCompensationOptionsHistoricalFairValue
|
5328455 | usd |
| CY2022 | POET |
Fair Value Of Warrant Issued On Private Placement Historical Average Exercise Price
FairValueOfWarrantIssuedOnPrivatePlacementHistoricalAverageExercisePrice
|
1.17 | |
| CY2022 | POET |
Fair Value Of Warrant Issued On Private Placement Number Of Warrantscompensation Options
FairValueOfWarrantIssuedOnPrivatePlacementNumberOfWarrantscompensationOptions
|
563318 | shares |
| CY2022 | POET |
Fair Value Of Warrant Issued On Private Placement Historical Fair Value
FairValueOfWarrantIssuedOnPrivatePlacementHistoricalFairValue
|
656734 | usd |
| CY2022 | POET |
Historical Fair Value Assigned To Warrants Exercised Historical Average Exercise Price
HistoricalFairValueAssignedToWarrantsExercisedHistoricalAverageExercisePrice
|
3.90 | |
| CY2022 | POET |
Historical Fair Value Assigned To Warrants Exercised Number Of Warrantscompensation Options
HistoricalFairValueAssignedToWarrantsExercisedNumberOfWarrantscompensationOptions
|
-72500 | shares |
| CY2022 | POET |
Historical Fair Value Assigned To Warrants Exercised Historical Fair Value
HistoricalFairValueAssignedToWarrantsExercisedHistoricalFairValue
|
-79547 | usd |
| CY2022Q4 | POET |
Warrants And Compensation Options Historical Average Exercise Price Per Share
WarrantsAndCompensationOptionsHistoricalAverageExercisePricePerShare
|
6.15 | |
| CY2022Q4 | POET |
Warrants And Compensation Options Number Of Warrantscompensation Options
WarrantsAndCompensationOptionsNumberOfWarrantscompensationOptions
|
3512171 | shares |
| CY2022Q4 | POET |
Warrants And Compensation Options Historical Fair Value
WarrantsAndCompensationOptionsHistoricalFairValue
|
5905642 | usd |
| CY2022 | ifrs-full |
Disclosure Of Sharebased Payment Arrangements Explanatory
DisclosureOfSharebasedPaymentArrangementsExplanatory
|
<p id="xdx_805_eifrs-full--DisclosureOfSharebasedPaymentArrangementsExplanatory_zhUVr04wm4ek" 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: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>13.</b></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"><b><span id="xdx_825_zYZjnj88Z4Ak">STOCK OPTIONS AND CONTRIBUTED SURPLUS</span></b></span></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"><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"><b>Stock Options</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">On October 7, 2021, shareholders of the Company approved amendments to the Company’s fixed <span id="xdx_903_ecustom--FixedStockOptionPercentage_iI_pid_dp_uPure_c20211007__ifrs-full--TypesOfContractsAxis__custom--TwoThousandTwentyOnePlanMember_zD1couXqUka8">20</span>% stock option plan (as amended, previously referred to as the “2020 plan”, now referred to as the “2021 Plan”). Under the 2021 Plan, the board of directors may grant options to acquire common shares of the Company to qualified directors, officers, employees and consultants. The 2021 Plan provides that the number of common shares issuable pursuant to options granted under the 2021 Plan and pursuant to other previously granted options is limited to <span id="xdx_901_ecustom--NumberOfShareOptionsGrantedInSharebasedPaymentsArrangement_pid_c20211006__20211007__ifrs-full--TypesOfContractsAxis__custom--TwoThousandTwentyOnePlanMember_z4jNvrE8n9qc">7,090,518</span> (the “Number Reserved”). Any subsequent increase in the Number Reserved must be approved by shareholders of the Company and cannot, at the time of the increase, exceed <span id="xdx_904_ecustom--SharebasedPaymentPlanMaximumPercentageOfIssuedAndOutstandingShares_iI_pid_dp_uPure_c20211007__ifrs-full--TypesOfContractsAxis__custom--TwoThousandTwentyOnePlanMember_zROsiBf4pL34">20</span>% of the number of issued and outstanding shares. The stock options vest in accordance with the policies determined by the Board of Directors from time to time consistent with the provisions of the 2021 Plan which grants discretion to the Board of Directors.</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; text-align: center; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <p 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> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>13.</b></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>STOCK OPTIONS AND CONTRIBUTED SURPLUS (Continued)</b></span></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"><b> </b></span></p> <p id="xdx_89D_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_zgtnaRr5r1P2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stock option transactions and the number of stock options outstanding were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt"><span id="xdx_8B3_zWax2eBLzgl" style="display: none">SCHEDULE OF STOCK OPTIONS OUTSTANDING</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: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center">Historical</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center">Weighted Average</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Number of</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Exercise</td><td> </td></tr> <tr style="vertical-align: bottom"> <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">Options</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">Price</td><td style="padding-bottom: 1.5pt"> </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; background-color: rgb(204,238,255)"> <td style="width: 60%">Balance, January 1, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20200101__20201231_zilheNOE8tw1" style="width: 16%; text-align: right" title="Number of Options, Outstanding, Beginning Balance">5,326,034</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--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_c20200101__20201231_zR1BsVwdL2Q4" style="width: 16%; text-align: right" title="Historical Weighted Average Exercise Price, Beginning Balance">4.30</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Expired/cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--NumberOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement_iN_pid_di_uShares_c20200101__20201231_zpX6yZ8drIej" style="text-align: right" title="Number of Options, Expired/cancelled">(828,794</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--WeightedAverageExercisePriceOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement2019_c20200101__20201231_pdd" style="text-align: right" title="Historical Weighted Average Exercise Price, Expired/cancelled">10.20</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20200101__20201231_zcir3OvGMOal" style="text-align: right" title="Number of Options, Exercised">(330,284</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_c20200101__20201231_pdd" style="text-align: right" title="Historical Weighted Average Exercise Price, Exercised">2.40</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Granted</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--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20200101__20201231_z7TlMPG5x1sf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Options, Granted">947,493</td><td style="padding-bottom: 1.5pt; 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--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_c20200101__20201231_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical Weighted Average Exercise Price, Granted">3.60</td><td style="padding-bottom: 1.5pt; 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 style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20210101__20211231_zP5rPW90Xyyf" style="text-align: right" title="Number of Options, Outstanding, Beginning Balance">5,114,449</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_c20210101__20211231_zvA1KQDuvr5d" style="text-align: right" title="Historical Weighted Average Exercise Price, Beginning Balance">3.30</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired/cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--NumberOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement_iN_pid_di_uShares_c20210101__20211231_zHKpLfdsgCZb" style="text-align: right" title="Number of Options, Expired/cancelled">(166,438</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--WeightedAverageExercisePriceOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement2019_c20210101__20211231_pdd" style="text-align: right" title="Historical Weighted Average Exercise Price, Expired/cancelled">3.40</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20210101__20211231_zOKBnJx4BRM8" style="text-align: right" title="Number of Options, Exercised">(1,001,519</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_c20210101__20211231_pdd" style="text-align: right" title="Historical Weighted Average Exercise Price, Exercised">3.00</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">Granted</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--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20210101__20211231_zLcDVP41ZACd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Options, Granted">1,013,125</td><td style="padding-bottom: 1.5pt; 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--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_c20210101__20211231_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical Weighted Average Exercise Price, Granted">8.50</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20220101__20221231_zj5yhdCumi4" style="text-align: right" title="Number of Options, Outstanding, Beginning Balance">4,959,617</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_c20220101__20221231_zFfkUn5TbD4e" style="text-align: right" title="Historical Weighted Average Exercise Price, Beginning Balance">4.40</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Expired/cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--NumberOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement_iN_pid_di_uShares_c20220101__20221231_zds2ZOAt73d" style="text-align: right" title="Number of Options, Expired/cancelled">(117,438</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--WeightedAverageExercisePriceOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement2019_c20220101__20221231_zs5aqpr0BOOe" style="text-align: right" title="Historical Weighted Average Exercise Price, Expired/cancelled">6.02</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20220101__20221231_zoES2w5DyUCi" style="text-align: right" title="Number of Options, Exercised">(143,437</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_c20220101__20221231_zbTmdM4zvdGf" style="text-align: right" title="Historical Weighted Average Exercise Price, Exercised">2.85</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Granted</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--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20220101__20221231_zUTWCmCK2Zub" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Options, Granted">2,043,083</td><td style="padding-bottom: 1.5pt; 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_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_c20220101__20221231_zIuuZvRbfN0k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical Weighted Average Exercise Price, Granted">3.32</td><td style="padding-bottom: 1.5pt; 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 style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Balance, December 31, 2022</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--NumberOfOutstandingShareOptions_iE_pid_uShares_c20220101__20221231_zdpLzFAKpmD1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Options, Outstanding, Ending Balance">6,741,825</td><td style="padding-bottom: 1.5pt; 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--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_c20220101__20221231_zscQz45PFXU9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical Weighted Average Exercise Price, Ending Balance">4.10</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A7_zhlVQx6ZrN8h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><span style="font-family: Times New Roman, Times, 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, 2022, the Company recorded stock-based compensation of $<span id="xdx_900_eifrs-full--AdjustmentsForSharebasedPayments_pp0p0_c20220101__20221231_zB83DTIqg10d" title="Stock based compensation">4,436,604</span> (2021 - $<span id="xdx_90F_eifrs-full--AdjustmentsForSharebasedPayments_c20210101__20211231_pp0p0" title="Stock based compensation">4,534,370</span>, 2020 - $<span id="xdx_901_eifrs-full--AdjustmentsForSharebasedPayments_pp0p0_c20200101__20201231_z8zrdYLdbwt3" title="Stock based compensation">3,612,945</span>) relating to stock options that vested during the year.</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"><b> </b></span></p> <p id="xdx_896_eifrs-full--DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory_zEinaAbfBBk2" style="font: 10pt Times New Roman, Times, Serif; margin-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 stock options granted were valued using the Black-Scholes option pricing model using the following assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span id="xdx_8BC_zTlyS1n5BZwg" style="display: none">SCHEDULE OF STOCK OPTIONS ASSUMPTIONS</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: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt; text-align: center"> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 58%">Weighted average exercise price</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_984_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_c20220101__20221231_zNn0ZAczWBi" style="width: 10%; font-weight: bold; text-align: right" title="Weighted average exercise price">3.32</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_c20210101__20211231_zEI00vXoDL2c" style="width: 10%; text-align: right" title="Weighted average exercise price">8.50</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--ExercisePriceShareOptionsGranted2019_c20200101__20201231_pdd" style="width: 10%; text-align: right" title="Weighted average exercise price">3.60</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average risk-free interest rate</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="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90C_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20220101__20221231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zCq6VMqYarkh" title="Weighted average risk-free interest rate">1.80</span>% - <span id="xdx_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20220101__20221231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zPaJUxKiW462" title="Weighted average risk-free interest rate">3.48</span></b></span></td><td style="font-weight: bold; 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_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20210101__20211231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zmeQHWv3Yaek" title="Weighted average risk-free interest rate">0.80</span>% - <span id="xdx_901_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20210101__20211231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zH3agk3F9Hvl" title="Weighted average risk-free interest rate">1.48</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_903_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20200101__20201231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zSwcRCiQTWJ4" title="Weighted average risk-free interest rate">0.52</span>% - <span id="xdx_901_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20200101__20201231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zpnYyh2SDTLe" title="Weighted average risk-free interest rate">1.52</span></span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average dividend yield</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 id="xdx_902_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20220101__20221231_zuvjIZSqWeae" title="Weighted average dividend yield">0</span></td><td style="font-weight: bold; text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20210101__20211231_zu9BlZhZ5883" title="Weighted average dividend yield">0</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--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20200101__20201231_ztUy4gLE5Rzi" title="Weighted average dividend yield">0</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average volatility</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 id="xdx_900_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20220101__20221231_zSOTSdI9V26l" title="Weighted average volatility">83.51</span></td><td style="font-weight: bold; text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20210101__20211231_zZO3aY2BDg7g" title="Weighted average volatility">90.68</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20200101__20201231_zTcbbhxmtTHk" title="Weighted average volatility">94.77</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average estimated life</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="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_904_ecustom--DescriptionOfWeightedAverageEstimatedLife_c20220101__20221231_zzkZ8fWrkMjg" title="Weighted average estimated life">10 years</span></b></span></td><td style="font-weight: bold; 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_903_ecustom--DescriptionOfWeightedAverageEstimatedLife_c20210101__20211231" title="Weighted average estimated life">10 years</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_901_ecustom--DescriptionOfWeightedAverageEstimatedLife_c20200101__20201231" title="Weighted average estimated life">10 years</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average share price</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right"><span id="xdx_905_eifrs-full--WeightedAverageSharePrice2019_pid_c20220101__20221231_zw6YeL7loxE9" title="Weighted average share price">3.32</span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_900_eifrs-full--WeightedAverageSharePrice2019_pid_c20210101__20211231_zjaONRkXOKx5" title="Weighted average share price">8.50</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_902_eifrs-full--WeightedAverageSharePrice2019_pid_c20200101__20201231_zHxFCqzgb918" title="Weighted average share price">3.60</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Share price on the various grant dates:</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90D_ecustom--WeightedAverageRangeOfSharePricesAtGrantDate_pid_c20220101__20221231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zjE3Og6D47A6" title="Share price on the various grant dates">2.72</span> - $<span id="xdx_90B_ecustom--WeightedAverageRangeOfSharePricesAtGrantDate_pid_c20220101__20221231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zrfRWMHWVf37" title="Share price on the various grant dates">6.71</span></b></span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--WeightedAverageRangeOfSharePricesAtGrantDate_pid_c20210101__20211231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zy39kh56sna6" title="Share price on the various grant dates">6.20</span> - $<span id="xdx_906_ecustom--WeightedAverageRangeOfSharePricesAtGrantDate_pid_c20210101__20211231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zTnuDEU9V0mj" title="Share price on the various grant dates">9.50</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_ecustom--WeightedAverageRangeOfSharePricesAtGrantDate_pid_c20200101__20201231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zeNXnU9xaoo" title="Share price on the various grant dates">2.20</span> - $<span id="xdx_90A_ecustom--WeightedAverageRangeOfSharePricesAtGrantDate_pid_c20200101__20201231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zC2eyvbXz1Y" title="Share price on the various grant dates">3.90</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average fair value</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right"><span id="xdx_908_ecustom--WeightedAverageFairValue_iI_pid_c20221231_zQVHkd7B8Rz2" title="Weighted average fair value">2.70</span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_ecustom--WeightedAverageFairValue_iI_pid_c20211231_zhVqS1vIKgQ7" title="Weighted average fair value">7.50</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90E_ecustom--WeightedAverageFairValue_iI_pid_c20201231_zjt36N0Ue3p6" title="Weighted average fair value">3.00</span></td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AF_zRaRMJdH3nf6" 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-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 underlying expected volatility was determined by reference to the Company’s historical share price movements, its dividend policy and dividend yield and past experience relating to the expected life of granted stock options.</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"><b> </b></span></p> <p id="xdx_898_eifrs-full--DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory_zd6D6RJvGhkh" style="font: 10pt Times New Roman, Times, Serif; margin-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 weighted average remaining contractual life and weighted average exercise price of options outstanding and of options exercisable as at December 31, 2022 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span id="xdx_8B0_zQH3Dwb7CcLc" style="display: none">SCHEDULE OF WEIGHTED AVERAGE REMAINING CONTRACTUAL LIFE AND WEIGHTED AVERAGE EXERCISE PRICE OF OPTIONS</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: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td colspan="13" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Options Outstanding</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Options Exercisable</td><td style="padding-bottom: 1.5pt; 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><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"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Historical</td><td style="font-weight: normal"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Weighted</td><td style="font-weight: normal"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Historical</td><td style="font-weight: normal"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Weighted</td><td style="font-weight: normal"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Average</td><td style="font-weight: normal"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Weighted</td><td style="font-weight: normal"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Average</td><td style="font-weight: normal"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Remaining</td><td style="font-weight: normal"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Average</td><td style="font-weight: normal"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; font-weight: normal">Exercise</td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Number</td><td style="font-weight: normal"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Exercise</td><td style="font-weight: normal"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Contractual</td><td style="font-weight: normal"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Number</td><td style="font-weight: normal"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Exercise</td><td style="font-weight: normal"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: normal">Range</td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: normal">Outstanding</td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: normal">Price</td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: normal">Life (years)</td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: normal">Exercisable</td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: normal">Price</td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%">$<span id="xdx_90B_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeOneMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zHmRhzFScBD1" title="Exercise Range">0.85</span> - $<span id="xdx_90E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeOneMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zpBcx4JmX8o6" title="Exercise Range">2.00</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeOneMember_zDArHJb0lm8j" style="width: 9%; text-align: right" title="Number Outstanding">7,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeOneMember_zczQYa53fSv2" style="width: 9%; text-align: right" title="Historical Weighted Average Exercise Price">2.00</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: 9%; text-align: right"><span id="xdx_906_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20220101__20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeOneMember_zsXbdnoHSL0h" title="Weighted Average Remaining Remaining Life (years)">5.59</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_98F_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeOneMember_zqV2cY4GsVT3" style="width: 9%; text-align: right" title="Number Exercisable">7,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeOneMember_zuXNikOULDeg" style="width: 9%; text-align: right" title="Historical Weighted Average Exercise Price">2.00</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>$<span id="xdx_901_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeTwoMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zyhwpkV0UiQi" title="Exercise Range">2.01</span> - $<span id="xdx_904_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeTwoMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z4jJMdRKJ5Cf" title="Exercise Range">2.84</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeTwoMember_z3Tz4kFDCR9e" style="text-align: right" title="Number Outstanding">2,197,179</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeTwoMember_zSdQbaGNQtji" style="text-align: right" title="Historical Weighted Average Exercise Price">2.48</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20220101__20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeTwoMember_zVuL1bQtsVT3" title="Weighted Average Remaining Remaining Life (years)">7.04</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeTwoMember_zY2t5UhIZLP" style="text-align: right" title="Number Exercisable">1,314,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeTwoMember_zxj7qOSUdZHg" style="text-align: right" title="Historical Weighted Average Exercise Price">2.36</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">$<span id="xdx_90B_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeThreeMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zuNP7KFlW3W5" title="Exercise Range">2.85</span> - $<span id="xdx_901_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeThreeMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zUq5bLOhWox8" title="Exercise Range">9.15</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeThreeMember_zdvIgmrFGDZg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Outstanding">4,537,646</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeThreeMember_zfQiq6S1rQa3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical Weighted Average Exercise Price">4.61</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </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--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20220101__20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeThreeMember_zPimdIR2YKge" title="Weighted Average Remaining Remaining Life (years)">7.69</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--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeThreeMember_zfjLI6Z113k5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Exercisable">2,510,644</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeThreeMember_zcgY33CbNWWf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical Weighted Average Exercise Price">4.38</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20221231_zQ66NRcG7gGh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Outstanding">6,741,825</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20221231_znSnW7AaMYpi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical Weighted Average Exercise Price">4.10</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </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--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20220101__20221231_zGp7SJkprQE1" title="Weighted Average Remaining Remaining Life (years)">7.48</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--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20221231_z8DMTyi6sFeh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Exercisable">3,832,394</td><td style="padding-bottom: 1.5pt; 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--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_c20221231_zWaVvOWN05Wl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical Weighted Average Exercise Price">3.68</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zBO8bWPaGyOl" 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: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> | |
| CY2022 | ifrs-full |
Disclosure Of Number And Weighted Average Exercise Prices Of Share Options Explanatory
DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
|
<p id="xdx_89D_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_zgtnaRr5r1P2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stock option transactions and the number of stock options outstanding were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt"><span id="xdx_8B3_zWax2eBLzgl" style="display: none">SCHEDULE OF STOCK OPTIONS OUTSTANDING</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: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center">Historical</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center">Weighted Average</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Number of</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Exercise</td><td> </td></tr> <tr style="vertical-align: bottom"> <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">Options</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">Price</td><td style="padding-bottom: 1.5pt"> </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; background-color: rgb(204,238,255)"> <td style="width: 60%">Balance, January 1, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20200101__20201231_zilheNOE8tw1" style="width: 16%; text-align: right" title="Number of Options, Outstanding, Beginning Balance">5,326,034</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--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_c20200101__20201231_zR1BsVwdL2Q4" style="width: 16%; text-align: right" title="Historical Weighted Average Exercise Price, Beginning Balance">4.30</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Expired/cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--NumberOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement_iN_pid_di_uShares_c20200101__20201231_zpX6yZ8drIej" style="text-align: right" title="Number of Options, Expired/cancelled">(828,794</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--WeightedAverageExercisePriceOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement2019_c20200101__20201231_pdd" style="text-align: right" title="Historical Weighted Average Exercise Price, Expired/cancelled">10.20</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20200101__20201231_zcir3OvGMOal" style="text-align: right" title="Number of Options, Exercised">(330,284</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_c20200101__20201231_pdd" style="text-align: right" title="Historical Weighted Average Exercise Price, Exercised">2.40</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Granted</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--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20200101__20201231_z7TlMPG5x1sf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Options, Granted">947,493</td><td style="padding-bottom: 1.5pt; 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--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_c20200101__20201231_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical Weighted Average Exercise Price, Granted">3.60</td><td style="padding-bottom: 1.5pt; 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 style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2020</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20210101__20211231_zP5rPW90Xyyf" style="text-align: right" title="Number of Options, Outstanding, Beginning Balance">5,114,449</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_c20210101__20211231_zvA1KQDuvr5d" style="text-align: right" title="Historical Weighted Average Exercise Price, Beginning Balance">3.30</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired/cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--NumberOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement_iN_pid_di_uShares_c20210101__20211231_zHKpLfdsgCZb" style="text-align: right" title="Number of Options, Expired/cancelled">(166,438</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--WeightedAverageExercisePriceOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement2019_c20210101__20211231_pdd" style="text-align: right" title="Historical Weighted Average Exercise Price, Expired/cancelled">3.40</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20210101__20211231_zOKBnJx4BRM8" style="text-align: right" title="Number of Options, Exercised">(1,001,519</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_c20210101__20211231_pdd" style="text-align: right" title="Historical Weighted Average Exercise Price, Exercised">3.00</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">Granted</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--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20210101__20211231_zLcDVP41ZACd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Options, Granted">1,013,125</td><td style="padding-bottom: 1.5pt; 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--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_c20210101__20211231_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical Weighted Average Exercise Price, Granted">8.50</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20220101__20221231_zj5yhdCumi4" style="text-align: right" title="Number of Options, Outstanding, Beginning Balance">4,959,617</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_c20220101__20221231_zFfkUn5TbD4e" style="text-align: right" title="Historical Weighted Average Exercise Price, Beginning Balance">4.40</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Expired/cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--NumberOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement_iN_pid_di_uShares_c20220101__20221231_zds2ZOAt73d" style="text-align: right" title="Number of Options, Expired/cancelled">(117,438</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--WeightedAverageExercisePriceOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement2019_c20220101__20221231_zs5aqpr0BOOe" style="text-align: right" title="Historical Weighted Average Exercise Price, Expired/cancelled">6.02</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20220101__20221231_zoES2w5DyUCi" style="text-align: right" title="Number of Options, Exercised">(143,437</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_c20220101__20221231_zbTmdM4zvdGf" style="text-align: right" title="Historical Weighted Average Exercise Price, Exercised">2.85</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Granted</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--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20220101__20221231_zUTWCmCK2Zub" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Options, Granted">2,043,083</td><td style="padding-bottom: 1.5pt; 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_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_c20220101__20221231_zIuuZvRbfN0k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical Weighted Average Exercise Price, Granted">3.32</td><td style="padding-bottom: 1.5pt; 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 style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Balance, December 31, 2022</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--NumberOfOutstandingShareOptions_iE_pid_uShares_c20220101__20221231_zdpLzFAKpmD1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Options, Outstanding, Ending Balance">6,741,825</td><td style="padding-bottom: 1.5pt; 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--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_c20220101__20221231_zscQz45PFXU9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical Weighted Average Exercise Price, Ending Balance">4.10</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2019Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
5326034 | shares |
| CY2019Q4 | ifrs-full |
Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019
|
4.30 | |
| CY2020 | POET |
Number Of Share Options Expired And Cancelled In Sharebased Payment Arrangement
NumberOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement
|
828794 | shares |
| CY2020 | POET |
Weighted Average Exercise Price Of Share Options Expired And Cancelled In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement2019
|
10.20 | |
| CY2020 | ifrs-full |
Number Of Share Options Exercised In Sharebased Payment Arrangement
NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
|
330284 | shares |
| CY2020 | ifrs-full |
Weighted Average Exercise Price Of Share Options Exercised In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019
|
2.40 | |
| CY2020 | ifrs-full |
Number Of Share Options Granted In Sharebased Payment Arrangement
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
|
947493 | shares |
| CY2020 | ifrs-full |
Weighted Average Exercise Price Of Share Options Granted In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019
|
3.60 | |
| CY2020Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
5114449 | shares |
| CY2020Q4 | ifrs-full |
Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019
|
3.30 | |
| CY2021 | POET |
Number Of Share Options Expired And Cancelled In Sharebased Payment Arrangement
NumberOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement
|
166438 | shares |
| CY2021 | POET |
Weighted Average Exercise Price Of Share Options Expired And Cancelled In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement2019
|
3.40 | |
| CY2021 | ifrs-full |
Number Of Share Options Exercised In Sharebased Payment Arrangement
NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
|
1001519 | shares |
| CY2021 | ifrs-full |
Weighted Average Exercise Price Of Share Options Exercised In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019
|
3.00 | |
| CY2021 | ifrs-full |
Number Of Share Options Granted In Sharebased Payment Arrangement
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
|
1013125 | shares |
| CY2021 | ifrs-full |
Weighted Average Exercise Price Of Share Options Granted In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019
|
8.50 | |
| CY2021Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
4959617 | shares |
| CY2021Q4 | ifrs-full |
Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019
|
4.40 | |
| CY2022 | POET |
Number Of Share Options Expired And Cancelled In Sharebased Payment Arrangement
NumberOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement
|
117438 | shares |
| CY2022 | POET |
Weighted Average Exercise Price Of Share Options Expired And Cancelled In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsExpiredAndCancelledInSharebasedPaymentArrangement2019
|
6.02 | |
| CY2022 | ifrs-full |
Number Of Share Options Exercised In Sharebased Payment Arrangement
NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
|
143437 | shares |
| CY2022 | ifrs-full |
Weighted Average Exercise Price Of Share Options Exercised In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019
|
2.85 | |
| CY2022 | ifrs-full |
Number Of Share Options Granted In Sharebased Payment Arrangement
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
|
2043083 | shares |
| CY2022 | ifrs-full |
Weighted Average Exercise Price Of Share Options Granted In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019
|
3.32 | |
| CY2022Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
6741825 | shares |
| CY2022Q4 | ifrs-full |
Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019
|
4.10 | |
| CY2022 | ifrs-full |
Adjustments For Sharebased Payments
AdjustmentsForSharebasedPayments
|
4436604 | usd |
| CY2021 | ifrs-full |
Adjustments For Sharebased Payments
AdjustmentsForSharebasedPayments
|
4534370 | usd |
| CY2020 | ifrs-full |
Adjustments For Sharebased Payments
AdjustmentsForSharebasedPayments
|
3612945 | usd |
| CY2022 | ifrs-full |
Disclosure Of Indirect Measurement Of Fair Value Of Goods Or Services Received Share Options Granted During Period Explanatory
DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory
|
<p id="xdx_896_eifrs-full--DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory_zEinaAbfBBk2" style="font: 10pt Times New Roman, Times, Serif; margin-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 stock options granted were valued using the Black-Scholes option pricing model using the following assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span id="xdx_8BC_zTlyS1n5BZwg" style="display: none">SCHEDULE OF STOCK OPTIONS ASSUMPTIONS</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: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt; text-align: center"> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 58%">Weighted average exercise price</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_984_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_c20220101__20221231_zNn0ZAczWBi" style="width: 10%; font-weight: bold; text-align: right" title="Weighted average exercise price">3.32</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_c20210101__20211231_zEI00vXoDL2c" style="width: 10%; text-align: right" title="Weighted average exercise price">8.50</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--ExercisePriceShareOptionsGranted2019_c20200101__20201231_pdd" style="width: 10%; text-align: right" title="Weighted average exercise price">3.60</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average risk-free interest rate</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="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90C_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20220101__20221231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zCq6VMqYarkh" title="Weighted average risk-free interest rate">1.80</span>% - <span id="xdx_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20220101__20221231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zPaJUxKiW462" title="Weighted average risk-free interest rate">3.48</span></b></span></td><td style="font-weight: bold; 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_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20210101__20211231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zmeQHWv3Yaek" title="Weighted average risk-free interest rate">0.80</span>% - <span id="xdx_901_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20210101__20211231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zH3agk3F9Hvl" title="Weighted average risk-free interest rate">1.48</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_903_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20200101__20201231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zSwcRCiQTWJ4" title="Weighted average risk-free interest rate">0.52</span>% - <span id="xdx_901_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20200101__20201231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zpnYyh2SDTLe" title="Weighted average risk-free interest rate">1.52</span></span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average dividend yield</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 id="xdx_902_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20220101__20221231_zuvjIZSqWeae" title="Weighted average dividend yield">0</span></td><td style="font-weight: bold; text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20210101__20211231_zu9BlZhZ5883" title="Weighted average dividend yield">0</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--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20200101__20201231_ztUy4gLE5Rzi" title="Weighted average dividend yield">0</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average volatility</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 id="xdx_900_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20220101__20221231_zSOTSdI9V26l" title="Weighted average volatility">83.51</span></td><td style="font-weight: bold; text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20210101__20211231_zZO3aY2BDg7g" title="Weighted average volatility">90.68</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20200101__20201231_zTcbbhxmtTHk" title="Weighted average volatility">94.77</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average estimated life</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="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_904_ecustom--DescriptionOfWeightedAverageEstimatedLife_c20220101__20221231_zzkZ8fWrkMjg" title="Weighted average estimated life">10 years</span></b></span></td><td style="font-weight: bold; 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_903_ecustom--DescriptionOfWeightedAverageEstimatedLife_c20210101__20211231" title="Weighted average estimated life">10 years</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_901_ecustom--DescriptionOfWeightedAverageEstimatedLife_c20200101__20201231" title="Weighted average estimated life">10 years</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average share price</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right"><span id="xdx_905_eifrs-full--WeightedAverageSharePrice2019_pid_c20220101__20221231_zw6YeL7loxE9" title="Weighted average share price">3.32</span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_900_eifrs-full--WeightedAverageSharePrice2019_pid_c20210101__20211231_zjaONRkXOKx5" title="Weighted average share price">8.50</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_902_eifrs-full--WeightedAverageSharePrice2019_pid_c20200101__20201231_zHxFCqzgb918" title="Weighted average share price">3.60</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Share price on the various grant dates:</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90D_ecustom--WeightedAverageRangeOfSharePricesAtGrantDate_pid_c20220101__20221231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zjE3Og6D47A6" title="Share price on the various grant dates">2.72</span> - $<span id="xdx_90B_ecustom--WeightedAverageRangeOfSharePricesAtGrantDate_pid_c20220101__20221231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zrfRWMHWVf37" title="Share price on the various grant dates">6.71</span></b></span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--WeightedAverageRangeOfSharePricesAtGrantDate_pid_c20210101__20211231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zy39kh56sna6" title="Share price on the various grant dates">6.20</span> - $<span id="xdx_906_ecustom--WeightedAverageRangeOfSharePricesAtGrantDate_pid_c20210101__20211231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zTnuDEU9V0mj" title="Share price on the various grant dates">9.50</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_ecustom--WeightedAverageRangeOfSharePricesAtGrantDate_pid_c20200101__20201231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zeNXnU9xaoo" title="Share price on the various grant dates">2.20</span> - $<span id="xdx_90A_ecustom--WeightedAverageRangeOfSharePricesAtGrantDate_pid_c20200101__20201231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zC2eyvbXz1Y" title="Share price on the various grant dates">3.90</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average fair value</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right"><span id="xdx_908_ecustom--WeightedAverageFairValue_iI_pid_c20221231_zQVHkd7B8Rz2" title="Weighted average fair value">2.70</span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_ecustom--WeightedAverageFairValue_iI_pid_c20211231_zhVqS1vIKgQ7" title="Weighted average fair value">7.50</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90E_ecustom--WeightedAverageFairValue_iI_pid_c20201231_zjt36N0Ue3p6" title="Weighted average fair value">3.00</span></td><td style="text-align: left"> </td></tr> </table> | |
| CY2022 | ifrs-full |
Exercise Price Share Options Granted2019
ExercisePriceShareOptionsGranted2019
|
3.32 | |
| CY2021 | ifrs-full |
Exercise Price Share Options Granted2019
ExercisePriceShareOptionsGranted2019
|
8.50 | |
| CY2020 | ifrs-full |
Exercise Price Share Options Granted2019
ExercisePriceShareOptionsGranted2019
|
3.60 | |
| CY2022 | ifrs-full |
Expected Dividend As Percentage Share Options Granted
ExpectedDividendAsPercentageShareOptionsGranted
|
0 | pure |
| CY2021 | ifrs-full |
Expected Dividend As Percentage Share Options Granted
ExpectedDividendAsPercentageShareOptionsGranted
|
0 | pure |
| CY2020 | ifrs-full |
Expected Dividend As Percentage Share Options Granted
ExpectedDividendAsPercentageShareOptionsGranted
|
0 | pure |
| CY2022 | ifrs-full |
Description Of Expected Volatility Share Options Granted
DescriptionOfExpectedVolatilityShareOptionsGranted
|
0.8351 | pure |
| CY2021 | ifrs-full |
Description Of Expected Volatility Share Options Granted
DescriptionOfExpectedVolatilityShareOptionsGranted
|
0.9068 | pure |
| CY2020 | ifrs-full |
Description Of Expected Volatility Share Options Granted
DescriptionOfExpectedVolatilityShareOptionsGranted
|
0.9477 | pure |
| CY2022 | POET |
Description Of Weighted Average Estimated Life
DescriptionOfWeightedAverageEstimatedLife
|
P10Y | |
| CY2021 | POET |
Description Of Weighted Average Estimated Life
DescriptionOfWeightedAverageEstimatedLife
|
P10Y | |
| CY2020 | POET |
Description Of Weighted Average Estimated Life
DescriptionOfWeightedAverageEstimatedLife
|
P10Y | |
| CY2022 | ifrs-full |
Weighted Average Share Price2019
WeightedAverageSharePrice2019
|
3.32 | |
| CY2021 | ifrs-full |
Weighted Average Share Price2019
WeightedAverageSharePrice2019
|
8.50 | |
| CY2020 | ifrs-full |
Weighted Average Share Price2019
WeightedAverageSharePrice2019
|
3.60 | |
| CY2022Q4 | POET |
Weighted Average Fair Value
WeightedAverageFairValue
|
2.70 | |
| CY2021Q4 | POET |
Weighted Average Fair Value
WeightedAverageFairValue
|
7.50 | |
| CY2020Q4 | POET |
Weighted Average Fair Value
WeightedAverageFairValue
|
3.00 | |
| CY2022 | ifrs-full |
Disclosure Of Range Of Exercise Prices Of Outstanding Share Options Explanatory
DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory
|
<p id="xdx_898_eifrs-full--DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory_zd6D6RJvGhkh" style="font: 10pt Times New Roman, Times, Serif; margin-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 weighted average remaining contractual life and weighted average exercise price of options outstanding and of options exercisable as at December 31, 2022 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span id="xdx_8B0_zQH3Dwb7CcLc" style="display: none">SCHEDULE OF WEIGHTED AVERAGE REMAINING CONTRACTUAL LIFE AND WEIGHTED AVERAGE EXERCISE PRICE OF OPTIONS</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: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td colspan="13" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Options Outstanding</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Options Exercisable</td><td style="padding-bottom: 1.5pt; 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><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"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Historical</td><td style="font-weight: normal"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Weighted</td><td style="font-weight: normal"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Historical</td><td style="font-weight: normal"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Weighted</td><td style="font-weight: normal"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Average</td><td style="font-weight: normal"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Weighted</td><td style="font-weight: normal"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Average</td><td style="font-weight: normal"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Remaining</td><td style="font-weight: normal"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Average</td><td style="font-weight: normal"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; font-weight: normal">Exercise</td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Number</td><td style="font-weight: normal"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Exercise</td><td style="font-weight: normal"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Contractual</td><td style="font-weight: normal"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Number</td><td style="font-weight: normal"> </td><td style="font-weight: normal"> </td> <td colspan="2" style="text-align: center; font-weight: normal">Exercise</td><td style="font-weight: normal"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: normal">Range</td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: normal">Outstanding</td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: normal">Price</td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: normal">Life (years)</td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: normal">Exercisable</td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: normal">Price</td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%">$<span id="xdx_90B_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeOneMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zHmRhzFScBD1" title="Exercise Range">0.85</span> - $<span id="xdx_90E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeOneMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zpBcx4JmX8o6" title="Exercise Range">2.00</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeOneMember_zDArHJb0lm8j" style="width: 9%; text-align: right" title="Number Outstanding">7,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeOneMember_zczQYa53fSv2" style="width: 9%; text-align: right" title="Historical Weighted Average Exercise Price">2.00</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: 9%; text-align: right"><span id="xdx_906_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20220101__20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeOneMember_zsXbdnoHSL0h" title="Weighted Average Remaining Remaining Life (years)">5.59</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_98F_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeOneMember_zqV2cY4GsVT3" style="width: 9%; text-align: right" title="Number Exercisable">7,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeOneMember_zuXNikOULDeg" style="width: 9%; text-align: right" title="Historical Weighted Average Exercise Price">2.00</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>$<span id="xdx_901_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeTwoMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zyhwpkV0UiQi" title="Exercise Range">2.01</span> - $<span id="xdx_904_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeTwoMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z4jJMdRKJ5Cf" title="Exercise Range">2.84</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeTwoMember_z3Tz4kFDCR9e" style="text-align: right" title="Number Outstanding">2,197,179</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeTwoMember_zSdQbaGNQtji" style="text-align: right" title="Historical Weighted Average Exercise Price">2.48</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20220101__20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeTwoMember_zVuL1bQtsVT3" title="Weighted Average Remaining Remaining Life (years)">7.04</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeTwoMember_zY2t5UhIZLP" style="text-align: right" title="Number Exercisable">1,314,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeTwoMember_zxj7qOSUdZHg" style="text-align: right" title="Historical Weighted Average Exercise Price">2.36</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">$<span id="xdx_90B_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeThreeMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zuNP7KFlW3W5" title="Exercise Range">2.85</span> - $<span id="xdx_901_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeThreeMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zUq5bLOhWox8" title="Exercise Range">9.15</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeThreeMember_zdvIgmrFGDZg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Outstanding">4,537,646</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeThreeMember_zfQiq6S1rQa3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical Weighted Average Exercise Price">4.61</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </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--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20220101__20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeThreeMember_zPimdIR2YKge" title="Weighted Average Remaining Remaining Life (years)">7.69</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--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeThreeMember_zfjLI6Z113k5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Exercisable">2,510,644</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_c20221231__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExerciseRangeThreeMember_zcgY33CbNWWf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical Weighted Average Exercise Price">4.38</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20221231_zQ66NRcG7gGh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Outstanding">6,741,825</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20221231_znSnW7AaMYpi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical Weighted Average Exercise Price">4.10</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </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--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20220101__20221231_zGp7SJkprQE1" title="Weighted Average Remaining Remaining Life (years)">7.48</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--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20221231_z8DMTyi6sFeh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Exercisable">3,832,394</td><td style="padding-bottom: 1.5pt; 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--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_c20221231_zWaVvOWN05Wl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Historical Weighted Average Exercise Price">3.68</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2022Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
6741825 | shares |
| CY2022Q4 | ifrs-full |
Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019
|
4.10 | |
| CY2022 | ifrs-full |
Weighted Average Remaining Contractual Life Of Outstanding Share Options2019
WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019
|
P7Y5M23D | |
| CY2022Q4 | ifrs-full |
Number Of Share Options Exercisable In Sharebased Payment Arrangement
NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
|
3832394 | shares |
| CY2022Q4 | ifrs-full |
Weighted Average Exercise Price Of Share Options Exercisable In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019
|
3.68 | |
| CY2022 | ifrs-full |
Disclosure Of Maturity Analysis Of Operating Lease Payments Explanatory
DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory
|
<p id="xdx_896_eifrs-full--DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory_zy2bEzl61edh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Remaining annual lease payments to the lease expiration dates are as follows:</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.95pt; text-align: justify"><span id="xdx_8BD_zu2uGmFneO75" style="display: none">SCHEDULE OF REMAINING ANNUAL RENTAL PAYMENTS LEASE</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: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-weight: normal; text-align: left">2023</td><td style="width: 2%; font-weight: normal"> </td> <td style="width: 1%; font-weight: normal; text-align: left">$</td><td id="xdx_987_eifrs-full--UndiscountedOperatingLeasePaymentsToBeReceived_iI_c20221231__ifrs-full--MaturityAxis__custom--TwoThousandAndTwentyThreeMember_zRQA1TCW709" style="width: 16%; font-weight: normal; text-align: right" title="2022">227,844</td><td style="width: 1%; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">2024 and beyond</td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"> </td><td id="xdx_982_eifrs-full--UndiscountedOperatingLeasePaymentsToBeReceived_iI_pp0p0_c20221231__ifrs-full--MaturityAxis__custom--TwoThousandTwentyFourAndBeyondMember_zTMi6KviJ9wg" style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right" title="Remaining minimum annual rental payments">146,881</td><td style="padding-bottom: 1.5pt; font-weight: normal; 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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td id="xdx_986_eifrs-full--UndiscountedOperatingLeasePaymentsToBeReceived_iI_pp0p0_c20221231_zddS1SGMT6L4" style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right" title="Remaining minimum annual rental payments">374,725</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"> </td></tr> </table> | |
| CY2022Q4 | ifrs-full |
Undiscounted Operating Lease Payments To Be Received
UndiscountedOperatingLeasePaymentsToBeReceived
|
374725 | usd |
| CY2022 | ifrs-full |
Disclosure Of Earnings Per Share Explanatory
DisclosureOfEarningsPerShareExplanatory
|
<p id="xdx_803_eifrs-full--DisclosureOfEarningsPerShareExplanatory_zQZzF5i7kox5" 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> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>14.</b></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82A_zxcrSfa1o7d3">LOSS PER SHARE</span></b></span></td></tr> </table> <p id="xdx_89F_eifrs-full--EarningsPerShareExplanatory_zXzMC8NqCgok" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="display: none"><span id="xdx_8BE_zBZNE15hUcWg" style="display: none">SCHEDULE OF INCOME (LOSS) PER SHARE</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></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="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_492_20220101__20221231_zY9XnE5q1W01" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_49C_20210101__20211231_zEbCZg0Tbru9" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_499_20200101__20201231_zAYqyt2ttCPk" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt; text-align: center"> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Numerator</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--ProfitLoss_zuUwjMQH0Ip1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 58%; text-align: left">Net loss</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 10%; font-weight: bold; text-align: right">(21,036,690</td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(15,669,093</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(18,169,070</td><td style="width: 1%; 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><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>Denominator</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--WeightedAverageShares_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Weighted average number of common shares outstanding</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">36,739,857</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,545,752</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,169,653</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--AdjustedWeightedAverageShares_i_pdd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Weighted average number of common shares outstanding - diluted</td><td style="padding-bottom: 1.5pt; 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">36,739,857</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">34,545,752</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">29,169,653</td><td style="padding-bottom: 1.5pt; 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><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_ecustom--BasicAndDilutedEarningsLossPerShares_z4ZEtvcqtJr6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Basic and diluted loss per share</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(0.57</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(0.45</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(0.62</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8A1_zEec4vz02ND2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><span style="font-family: Times New Roman, Times, 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 effect of common share purchase options, warrants, compensation warrants and shares to be issued on the net loss in 2022, 2021 and 2020 is not reflected as they are anti-dilutive.</span></p> | |
| CY2022 | ifrs-full |
Earnings Per Share Explanatory
EarningsPerShareExplanatory
|
<p id="xdx_89F_eifrs-full--EarningsPerShareExplanatory_zXzMC8NqCgok" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="display: none"><span id="xdx_8BE_zBZNE15hUcWg" style="display: none">SCHEDULE OF INCOME (LOSS) PER SHARE</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></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="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_492_20220101__20221231_zY9XnE5q1W01" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_49C_20210101__20211231_zEbCZg0Tbru9" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_499_20200101__20201231_zAYqyt2ttCPk" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt; text-align: center"> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Numerator</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--ProfitLoss_zuUwjMQH0Ip1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 58%; text-align: left">Net loss</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 10%; font-weight: bold; text-align: right">(21,036,690</td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(15,669,093</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(18,169,070</td><td style="width: 1%; 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><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>Denominator</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--WeightedAverageShares_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Weighted average number of common shares outstanding</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">36,739,857</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,545,752</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,169,653</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--AdjustedWeightedAverageShares_i_pdd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Weighted average number of common shares outstanding - diluted</td><td style="padding-bottom: 1.5pt; 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">36,739,857</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">34,545,752</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">29,169,653</td><td style="padding-bottom: 1.5pt; 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><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_ecustom--BasicAndDilutedEarningsLossPerShares_z4ZEtvcqtJr6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Basic and diluted loss per share</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(0.57</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(0.45</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(0.62</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> | |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-21036690 | usd |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-15669093 | usd |
| CY2020 | ifrs-full |
Profit Loss
ProfitLoss
|
-18169070 | usd |
| CY2022 | ifrs-full |
Weighted Average Shares
WeightedAverageShares
|
36739857 | shares |
| CY2021 | ifrs-full |
Weighted Average Shares
WeightedAverageShares
|
34545752 | shares |
| CY2020 | ifrs-full |
Weighted Average Shares
WeightedAverageShares
|
29169653 | shares |
| CY2022 | ifrs-full |
Adjusted Weighted Average Shares
AdjustedWeightedAverageShares
|
36739857 | shares |
| CY2021 | ifrs-full |
Adjusted Weighted Average Shares
AdjustedWeightedAverageShares
|
34545752 | shares |
| CY2020 | ifrs-full |
Adjusted Weighted Average Shares
AdjustedWeightedAverageShares
|
29169653 | shares |
| CY2022 | POET |
Basic And Diluted Earnings Loss Per Shares
BasicAndDilutedEarningsLossPerShares
|
-0.57 | |
| CY2021 | POET |
Basic And Diluted Earnings Loss Per Shares
BasicAndDilutedEarningsLossPerShares
|
-0.45 | |
| CY2020 | POET |
Basic And Diluted Earnings Loss Per Shares
BasicAndDilutedEarningsLossPerShares
|
-0.62 | |
| CY2022 | ifrs-full |
Disclosure Of Commitments And Contingent Liabilities Explanatory
DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory
|
<p id="xdx_808_eifrs-full--DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory_zQdTUljvWwDl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><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="vertical-align: top"> <td style="text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>15.</b></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82C_zLAGfd6G0l4g">COMMITMENTS AND CONTINGENCIES</span></b></span></td></tr> </table> <p style="font: bold 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-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 has operating leases on four facilities; head office located in Toronto, Canada, design and testing operations located in Allentown, Pennsylvania (formerly in San Jose, California) and operating facilities located in Singapore and China. The Company’s design and testing operations terminated a lease on January 31, 2021. A new lease was initiated on April 1, 2021 and expires on September 30, 2025. The lease on the Company’s operating facilities in Singapore was initiated on November 1, 2019 with an original expiry of April 30, 2022. The lease on the Singapore facility was renewed on May 1, 2022 and expires on May 31, 2023. The lease on the Company’s operating facilities in China was initiated in November 19, 2021 and expires on November 18, 2023. As at December 31, 2022, the Company’s head office was on a month to month lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_eifrs-full--DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory_zy2bEzl61edh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Remaining annual lease payments to the lease expiration dates are as follows:</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.95pt; text-align: justify"><span id="xdx_8BD_zu2uGmFneO75" style="display: none">SCHEDULE OF REMAINING ANNUAL RENTAL PAYMENTS LEASE</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: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-weight: normal; text-align: left">2023</td><td style="width: 2%; font-weight: normal"> </td> <td style="width: 1%; font-weight: normal; text-align: left">$</td><td id="xdx_987_eifrs-full--UndiscountedOperatingLeasePaymentsToBeReceived_iI_c20221231__ifrs-full--MaturityAxis__custom--TwoThousandAndTwentyThreeMember_zRQA1TCW709" style="width: 16%; font-weight: normal; text-align: right" title="2022">227,844</td><td style="width: 1%; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left">2024 and beyond</td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left"> </td><td id="xdx_982_eifrs-full--UndiscountedOperatingLeasePaymentsToBeReceived_iI_pp0p0_c20221231__ifrs-full--MaturityAxis__custom--TwoThousandTwentyFourAndBeyondMember_zTMi6KviJ9wg" style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right" title="Remaining minimum annual rental payments">146,881</td><td style="padding-bottom: 1.5pt; font-weight: normal; 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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: left">$</td><td id="xdx_986_eifrs-full--UndiscountedOperatingLeasePaymentsToBeReceived_iI_pp0p0_c20221231_zddS1SGMT6L4" style="border-bottom: Black 1.5pt solid; font-weight: normal; text-align: right" title="Remaining minimum annual rental payments">374,725</td><td style="padding-bottom: 1.5pt; font-weight: normal; text-align: left"> </td></tr> </table> <p id="xdx_8AE_z1eCy8rJWQO7" style="display: none; margin-top: 0pt; margin-bottom: 0pt"> </p> | |
| CY2022 | ifrs-full |
Disclosure Of Related Party Explanatory
DisclosureOfRelatedPartyExplanatory
|
<p id="xdx_804_eifrs-full--DisclosureOfRelatedPartyExplanatory_zsUMA7hO43fd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.95pt"><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="vertical-align: top"> <td style="text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>16.</b></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82D_zxt6tpJuBXwg">RELATED PARTY TRANSACTIONS</span></b></span></td></tr> </table> <p style="font: bold 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 id="xdx_897_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zrk3mxYSZwW8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Compensation to key management personnel were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify"><span id="xdx_8B5_zYzzJzc4bUJ7" style="display: none">SCHEDULE OF COMPENSATION TO KEY MANAGEMENT PERSONNEL</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: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</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">2020</td><td style="padding-bottom: 1.5pt"> </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><td> </td> <td colspan="2"> </td><td> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 58%">Salaries</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_986_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_pp0p0_c20220101__20221231_z8iNUoPLWhP5" style="width: 10%; font-weight: bold; text-align: right" title="Salaries">2,010,479</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_pp0p0_c20210101__20211231_zaCDFPaeWJS7" style="width: 10%; text-align: right" title="Salaries">1,782,297</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_pp0p0_c20200101__20201231_zc8s9GPMS7wl" style="width: 10%; text-align: right" title="Salaries">1,501,058</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share-based payments <sup id="xdx_F47_zxiHdJKMR61e">(1)</sup></span></td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_985_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pp0p0_c20220101__20221231_fKDEp_zB9gaFZ9B947" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Share-based payments">1,711,716</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 id="xdx_987_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pp0p0_c20210101__20211231_fKDEp_zrzs8HXiVard" style="border-bottom: Black 1.5pt solid; text-align: right" title="Share-based payments">2,077,333</td><td style="padding-bottom: 1.5pt; 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--KeyManagementPersonnelCompensationSharebasedPayment_pp0p0_c20200101__20201231_fKDEp_zbtAKuF5NA86" style="border-bottom: Black 1.5pt solid; text-align: right" title="Share-based payments">2,144,930</td><td style="padding-bottom: 1.5pt; 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><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-bottom: 1.5pt">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_983_eifrs-full--KeyManagementPersonnelCompensation_pp0p0_c20220101__20221231_zlPU9VWGrvIj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total">3,722,195</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_986_eifrs-full--KeyManagementPersonnelCompensation_pp0p0_c20210101__20211231_zJscQdMouzk8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">3,859,630</td><td style="padding-bottom: 1.5pt; 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--KeyManagementPersonnelCompensation_pp0p0_c20200101__20201231_zORtoqAGJKnh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">3,645,988</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><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-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F00_z3Yf054Bdhje" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="width: 5pt"/><td style="text-align: justify"><span id="xdx_F10_zZ546hw2lrrh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share-based payments are the fair value of options granted to key management personnel and expensed during the various years as calculated using the Black-Scholes model.</span></td> </tr></table> <p id="xdx_8A1_z22sTSLujRQf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, 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">All transactions with related parties have occurred in the normal course of operations and are measured at the exchange amounts, which are the amounts of consideration established and agreed to by the related parties.</span></p> <p 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: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> | |
| CY2022Q4 | ifrs-full |
Contract Liabilities
ContractLiabilities
|
274192 | usd |
| CY2022Q4 | POET |
Change In Exchange Rate Risk
ChangeInExchangeRateRisk
|
0.10 | pure |
| CY2022 | ifrs-full |
Disclosure Of Transactions Between Related Parties Explanatory
DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
|
<p id="xdx_897_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zrk3mxYSZwW8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Compensation to key management personnel were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify"><span id="xdx_8B5_zYzzJzc4bUJ7" style="display: none">SCHEDULE OF COMPENSATION TO KEY MANAGEMENT PERSONNEL</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: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</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">2020</td><td style="padding-bottom: 1.5pt"> </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><td> </td> <td colspan="2"> </td><td> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 58%">Salaries</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_986_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_pp0p0_c20220101__20221231_z8iNUoPLWhP5" style="width: 10%; font-weight: bold; text-align: right" title="Salaries">2,010,479</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_pp0p0_c20210101__20211231_zaCDFPaeWJS7" style="width: 10%; text-align: right" title="Salaries">1,782,297</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_pp0p0_c20200101__20201231_zc8s9GPMS7wl" style="width: 10%; text-align: right" title="Salaries">1,501,058</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share-based payments <sup id="xdx_F47_zxiHdJKMR61e">(1)</sup></span></td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_985_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pp0p0_c20220101__20221231_fKDEp_zB9gaFZ9B947" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Share-based payments">1,711,716</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 id="xdx_987_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pp0p0_c20210101__20211231_fKDEp_zrzs8HXiVard" style="border-bottom: Black 1.5pt solid; text-align: right" title="Share-based payments">2,077,333</td><td style="padding-bottom: 1.5pt; 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--KeyManagementPersonnelCompensationSharebasedPayment_pp0p0_c20200101__20201231_fKDEp_zbtAKuF5NA86" style="border-bottom: Black 1.5pt solid; text-align: right" title="Share-based payments">2,144,930</td><td style="padding-bottom: 1.5pt; 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><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-bottom: 1.5pt">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_983_eifrs-full--KeyManagementPersonnelCompensation_pp0p0_c20220101__20221231_zlPU9VWGrvIj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total">3,722,195</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_986_eifrs-full--KeyManagementPersonnelCompensation_pp0p0_c20210101__20211231_zJscQdMouzk8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">3,859,630</td><td style="padding-bottom: 1.5pt; 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--KeyManagementPersonnelCompensation_pp0p0_c20200101__20201231_zORtoqAGJKnh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">3,645,988</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><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-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F00_z3Yf054Bdhje" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="width: 5pt"/><td style="text-align: justify"><span id="xdx_F10_zZ546hw2lrrh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share-based payments are the fair value of options granted to key management personnel and expensed during the various years as calculated using the Black-Scholes model.</span></td> </tr></table> | |
| CY2022 | ifrs-full |
Key Management Personnel Compensation Shortterm Employee Benefits
KeyManagementPersonnelCompensationShorttermEmployeeBenefits
|
2010479 | usd |
| CY2021 | ifrs-full |
Key Management Personnel Compensation Shortterm Employee Benefits
KeyManagementPersonnelCompensationShorttermEmployeeBenefits
|
1782297 | usd |
| CY2020 | ifrs-full |
Key Management Personnel Compensation Shortterm Employee Benefits
KeyManagementPersonnelCompensationShorttermEmployeeBenefits
|
1501058 | usd |
| CY2022 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
1711716 | usd |
| CY2021 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
2077333 | usd |
| CY2020 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
2144930 | usd |
| CY2022 | ifrs-full |
Key Management Personnel Compensation
KeyManagementPersonnelCompensation
|
3722195 | usd |
| CY2021 | ifrs-full |
Key Management Personnel Compensation
KeyManagementPersonnelCompensation
|
3859630 | usd |
| CY2020 | ifrs-full |
Key Management Personnel Compensation
KeyManagementPersonnelCompensation
|
3645988 | usd |
| CY2022 | ifrs-full |
Disclosure Of Operating Segments Explanatory
DisclosureOfOperatingSegmentsExplanatory
|
<p id="xdx_800_eifrs-full--DisclosureOfOperatingSegmentsExplanatory_zh88iLmijQtl" 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> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>17.</b></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_820_zFEWLSrmT1Jd">SEGMENT INFORMATION</span></b></span></td></tr> </table> <p style="font: bold 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-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 and its subsidiaries operate in a single segment; the design, manufacture and sale of semi-conductor products and services for commercial applications. The Company’s operating and reporting segment reflects the management reporting structure of the organization and the manner in which the chief operating decision maker regularly assesses information for decision making purposes, including the allocation of resources. A summary of the Company’s operations is below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, 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>OPEL, ODIS, POET Shenzhen and PTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; 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">OPEL, ODIS, POET Shenzhen and PTS are the designers and developers of the POET Optical Interposer platform and optical engines based on the POET Optical Interposer platform.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, 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>BB Photonics</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; 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">BB Photonics developed photonic integrated components for the datacom and telecom markets utilizing embedded dielectric technology that enabled the partial integration of active and passive devices into photonic integrated circuits. BB Photonics’ operation is currently dormant.</span></p> <p 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 id="xdx_895_eifrs-full--DisclosureOfGeographicalAreasExplanatory_z2PfRTlIAXme" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">On a consolidated basis, the Company operates geographically in Singapore, China (collectively “Asia”), the United States and Canada. Geographical information is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: center"><span id="xdx_8B8_zeANoFwZy2zd" style="display: none">SCHEDULE OF GEOGRAPHICAL INFORMATION</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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"><b> </b></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="border-bottom: Black 1.5pt solid; font-weight: bold">As of December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20221231__ifrs-full--GeographicalAreasAxis__custom--AsianMember_zQyGm7hq4w5g" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Asia</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_491_20221231__ifrs-full--GeographicalAreasAxis__custom--UnitedStateMember_zJUESTscDgK4" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">US</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_491_20221231__ifrs-full--GeographicalAreasAxis__country--CA_zuOMwXNCgsha" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Canada</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20221231__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_zu8DakIqhpo5" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="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">As of December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Asia</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">US</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Canada</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eifrs-full--CurrentAssets_iI_zUIvAD059wkf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; font-weight: bold; text-align: left">Current assets</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 10%; font-weight: bold; text-align: right">664,658</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">$</td><td style="width: 10%; font-weight: bold; text-align: right">133,501</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 10%; font-weight: bold; text-align: right">8,770,035</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: 10%; font-weight: bold; text-align: right">9,568,194</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--PropertyPlantAndEquipment_iI_zFo8ueaKE9S9" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Property and equipment</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">4,496,734</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">573,773</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: xdx2ixbrl1898">-</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">5,070,507</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherIntangibleAssets_iI_zezfhJ3R0Klj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Patents and licenses</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: xdx2ixbrl1901">-</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">510,705</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: xdx2ixbrl1903">-</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">510,705</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--RightofuseAssets_iI_z2c0Wys7F4H5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Right of use asset</td><td style="padding-bottom: 1.5pt; 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">55,775</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; 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">185,272</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; 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: xdx2ixbrl1908">-</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; 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">241,047</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> </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--Assets_iI_zoRbg70uTC0k" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Total Assets</td><td style="padding-bottom: 1.5pt; 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">5,217,167</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">1,403,251</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">8,770,035</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; 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">15,390,453</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 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></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="border-bottom: Black 1.5pt solid; font-weight: bold">Year Ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_490_20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--AsianMember_zRVAoHuStgJj" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Asia</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_495_20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--UnitedStateMember_zMnOvzyFsHY7" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">US</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_498_20220101__20221231__ifrs-full--GeographicalAreasAxis__country--CA_zv7Qi2ey5XOe" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Canada</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_495_20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_z2xLOjSxCFKl" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_zNShm62ZoVTk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; font-weight: bold">Revenue</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 10%; font-weight: bold; text-align: right">552,748</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">$</td><td style="width: 10%; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1917">-</span></td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 10%; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1918">-</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: 10%; font-weight: bold; text-align: right">552,748</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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--SellingGeneralAndAdministrativeExpense_iN_di_zeWrhdm7MXE3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Selling, marketing and administration</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,121,596</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">(5,885,970</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">(1,508,705</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">(9,516,271</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--ResearchAndDevelopmentExpense_iN_di_zRPqkJJKFXgl" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Research and development</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(6,344,016</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">(4,205,177</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">(197,550</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">(10,746,743</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--GainsOnDisposalsOfInvestmentProperties_zdbXHRk0mBKd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Gain on contribution of intellectual property to joint venture</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,746,987</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: xdx2ixbrl1932">-</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"><span style="-sec-ix-hidden: xdx2ixbrl1933">-</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">1,746,987</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--InterestExpense_iN_di_zqiRgUmvQtgh" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Interest 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">(17,701</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">(32,037</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: xdx2ixbrl1938">-</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">(49,738</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--OtherOperatingIncomeExpense_zknVrRIRN6dd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Other income, including interest</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: xdx2ixbrl1941">-</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"><span style="-sec-ix-hidden: xdx2ixbrl1942">-</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">188,320</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">188,320</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ShareOfLossInJointVenture_z4sIycL9Gaf2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Share of loss in joint venture</td><td style="padding-bottom: 1.5pt; 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">(3,211,993</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt; 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: xdx2ixbrl1947">-</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; 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: xdx2ixbrl1948">-</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; 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">(3,211,993</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> </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_403_eifrs-full--ProfitLoss_zTPzDcicQUR5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Net loss</td><td style="padding-bottom: 1.5pt; 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">(9,395,571</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(10,123,184</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(1,517,935</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt; 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">(21,036,690</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; 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: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">As of December 31,</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20211231__ifrs-full--GeographicalAreasAxis__custom--AsianMember_zu4WIAYSMrCi" style="border-bottom: Black 1.5pt solid; text-align: center">Asia</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20211231__ifrs-full--GeographicalAreasAxis__custom--UnitedStateMember_zZmSC8Fqi704" style="border-bottom: Black 1.5pt solid; text-align: center">US</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20211231__ifrs-full--GeographicalAreasAxis__country--CA_zG5hBjh1OJrh" style="border-bottom: Black 1.5pt solid; text-align: center">Canada</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20211231__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_zE1etUS2uv2k" style="border-bottom: Black 1.5pt solid; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">As of December 31,</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Asia</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">US</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">Canada</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">Consolidated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentAssets_iI_zD0C5xmjEbqe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Current assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">537,647</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">291,772</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">20,959,707</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">21,789,126</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--InvestmentsInSubsidiariesJointVenturesAndAssociates_iI_z5nEtPRbfS3l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment in joint venture</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,445,251</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: xdx2ixbrl1962">-</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: xdx2ixbrl1963">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,445,251</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--PropertyPlantAndEquipment_iI_zKN4Ggxc7fij" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,787,273</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">276,961</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: xdx2ixbrl1968">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,064,234</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherIntangibleAssets_iI_zjKSK09bmk9e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Patents and licenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1971">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">528,476</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: xdx2ixbrl1973">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">528,476</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--RightofuseAssets_iI_zCxTegbAQyae" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Right of use asset</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">150,134</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">176,756</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </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: xdx2ixbrl1978">-</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">326,890</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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--Assets_iI_zLAc5EUVkez8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">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">4,920,305</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,273,965</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,959,707</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">27,153,977</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: bold 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: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <p 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> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>17.</b></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SEGMENT INFORMATION (Continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt"><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="border-bottom: Black 1.5pt solid">The Year Ended December 31,</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--AsianMember_zAn7Lf3ZlzT" style="border-bottom: Black 1.5pt solid; text-align: center">Asia</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--UnitedStateMember_ziQVPKg8ouGj" style="border-bottom: Black 1.5pt solid; text-align: center">US</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20210101__20211231__ifrs-full--GeographicalAreasAxis__country--CA_z3b0hixlNwel" style="border-bottom: Black 1.5pt solid; text-align: center">Canada</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_zKwV3ioQ44L4" style="border-bottom: Black 1.5pt solid; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_zBrdSU8oHpZ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">209,100</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1987">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1988">-</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">209,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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--SellingGeneralAndAdministrativeExpense_iN_di_zXdm81k5xnmd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Selling, marketing and administration</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,563,829</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,460,917</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,030,784</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,055,530</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--ResearchAndDevelopmentExpense_iN_di_zLIeJTQDh2J" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Research and development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,849,553</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,679,452</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(636,123</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,165,128</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 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_403_eifrs-full--GainsOnDisposalsOfInvestmentProperties_zbjI3sElnPEb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gain on contribution of intellectual property to joint venture</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,587,500</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: xdx2ixbrl2002">-</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: xdx2ixbrl2003">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,587,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--InterestExpense_iN_di_zaJDX1rQUlr6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(35,043</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(32,632</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(296,944</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(364,619</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_ecustom--ForgivenessOfGovernmentSupportLoans_zkusRa4dCTwf" style="vertical-align: bottom; background-color: White"> <td>Forgiveness of Covid-19 government support loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2011">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">186,747</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: xdx2ixbrl2013">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">186,747</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--OtherOperatingIncomeExpense_z8E8I6BLnp43" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other income, including interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2016">-</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: xdx2ixbrl2017">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,084</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,084</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ShareOfLossInJointVenture_zWVBMlDGteIk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Share of loss 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">(1,142,249</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </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: xdx2ixbrl2022">-</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: xdx2ixbrl2023">-</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">(1,142,249</td><td style="padding-bottom: 1.5pt; 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><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--ProfitLoss_z2gxfENrgRyd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Net 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">(4,794,074</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(7,986,254</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,888,767</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">(15,669,095</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt"><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="border-bottom: Black 1.5pt solid">As of December 31,</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20201231__ifrs-full--GeographicalAreasAxis__custom--AsianMember_zkgASc0ESomg" style="border-bottom: Black 1.5pt solid; text-align: center">Asia</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20201231__ifrs-full--GeographicalAreasAxis__custom--UnitedStateMember_zZInZY0n2icg" style="border-bottom: Black 1.5pt solid; text-align: center">US</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20201231__ifrs-full--GeographicalAreasAxis__country--CA_z0I5l7neYKC4" style="border-bottom: Black 1.5pt solid; text-align: center">Canada</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20201231__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_zCvm5VTtLgPi" style="border-bottom: Black 1.5pt solid; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">As of December 31,</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Asia</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">US</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">Canada</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">Consolidated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentAssets_iI_zZU2fzGhgc8g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Current assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">304,450</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">69,874</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">7,117,287</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">7,491,611</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--PropertyPlantAndEquipment_iI_zZGJ4oyPH6H9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,982,496</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">203,258</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: xdx2ixbrl2038">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,185,754</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherIntangibleAssets_iI_zZNyhkSD5JI8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Patents and licenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2041">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">438,677</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: xdx2ixbrl2043">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">438,677</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--RightofuseAssets_iI_zUjug3tWAz04" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Right of use asset</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">289,542</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">231,144</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </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: xdx2ixbrl2048">-</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">520,686</td><td style="padding-bottom: 1.5pt; 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><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--Assets_iI_zklhS6jL1Tw8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">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">3,576,488</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">942,953</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,117,287</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,636,728</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">The Year Ended December 31,</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--AsianMember_zHkozjynRWD8" style="border-bottom: Black 1.5pt solid; text-align: center">Asia</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--UnitedStateMember_zPzcSi3aTVye" style="border-bottom: Black 1.5pt solid; text-align: center">US</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20200101__20201231__ifrs-full--GeographicalAreasAxis__country--CA_zMA5BMHtFrmj" style="border-bottom: Black 1.5pt solid; text-align: center">Canada</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_zoKKPKMVXtN" style="border-bottom: Black 1.5pt solid; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_408_eifrs-full--SellingGeneralAndAdministrativeExpense_iN_di_zdxjDBSqNFug" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Selling, marketing and administration</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(1,182,054</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(5,495,161</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(1,460,783</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">(8,137,998</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40B_eifrs-full--ResearchAndDevelopmentExpense_iN_di_zWVVqb1Kl49c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Research and development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,269,873</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,447,729</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,916,715</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,634,317</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eifrs-full--ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_zd5fwYpdoCVd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Impairment of long lived assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2066">-</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: xdx2ixbrl2067">-</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: xdx2ixbrl2068">-</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: xdx2ixbrl2069">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--InterestExpense_iN_di_z45pISjAF012" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,181</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(24,474</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(893,248</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(937,903</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--CreditLossOnReceivableFromSaleOfDiscontinuedOperation_zjO0aWkg3Ws3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Credit loss on receivable from the sale of discontinued operation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2076">-</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: xdx2ixbrl2077">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,500,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,500,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--OtherOperatingIncomeExpense_zAMql0xKqOyd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Other income, including 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"><span style="-sec-ix-hidden: xdx2ixbrl2081">-</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: xdx2ixbrl2082">-</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">41,148</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">41,148</td><td style="padding-bottom: 1.5pt; 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><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--ProfitLoss_zx9rGSoUNk95" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Net 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">(4,472,108</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,967,364</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,729,598</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(18,169,070</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8A4_znlz5jCGs1r1" style="display: none; margin-top: 0pt; margin-bottom: 0pt"> </p> | |
| CY2022 | ifrs-full |
Disclosure Of Geographical Areas Explanatory
DisclosureOfGeographicalAreasExplanatory
|
<p id="xdx_895_eifrs-full--DisclosureOfGeographicalAreasExplanatory_z2PfRTlIAXme" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">On a consolidated basis, the Company operates geographically in Singapore, China (collectively “Asia”), the United States and Canada. Geographical information is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: center"><span id="xdx_8B8_zeANoFwZy2zd" style="display: none">SCHEDULE OF GEOGRAPHICAL INFORMATION</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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"><b> </b></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="border-bottom: Black 1.5pt solid; font-weight: bold">As of December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20221231__ifrs-full--GeographicalAreasAxis__custom--AsianMember_zQyGm7hq4w5g" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Asia</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_491_20221231__ifrs-full--GeographicalAreasAxis__custom--UnitedStateMember_zJUESTscDgK4" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">US</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_491_20221231__ifrs-full--GeographicalAreasAxis__country--CA_zuOMwXNCgsha" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Canada</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20221231__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_zu8DakIqhpo5" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="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">As of December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Asia</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">US</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Canada</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eifrs-full--CurrentAssets_iI_zUIvAD059wkf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; font-weight: bold; text-align: left">Current assets</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 10%; font-weight: bold; text-align: right">664,658</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">$</td><td style="width: 10%; font-weight: bold; text-align: right">133,501</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 10%; font-weight: bold; text-align: right">8,770,035</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: 10%; font-weight: bold; text-align: right">9,568,194</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--PropertyPlantAndEquipment_iI_zFo8ueaKE9S9" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Property and equipment</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">4,496,734</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">573,773</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: xdx2ixbrl1898">-</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">5,070,507</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherIntangibleAssets_iI_zezfhJ3R0Klj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Patents and licenses</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: xdx2ixbrl1901">-</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">510,705</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: xdx2ixbrl1903">-</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">510,705</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--RightofuseAssets_iI_z2c0Wys7F4H5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Right of use asset</td><td style="padding-bottom: 1.5pt; 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">55,775</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; 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">185,272</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; 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: xdx2ixbrl1908">-</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; 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">241,047</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> </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--Assets_iI_zoRbg70uTC0k" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Total Assets</td><td style="padding-bottom: 1.5pt; 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">5,217,167</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">1,403,251</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">8,770,035</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; 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">15,390,453</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 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></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="border-bottom: Black 1.5pt solid; font-weight: bold">Year Ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_490_20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--AsianMember_zRVAoHuStgJj" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Asia</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_495_20220101__20221231__ifrs-full--GeographicalAreasAxis__custom--UnitedStateMember_zMnOvzyFsHY7" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">US</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_498_20220101__20221231__ifrs-full--GeographicalAreasAxis__country--CA_zv7Qi2ey5XOe" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Canada</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_495_20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_z2xLOjSxCFKl" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_zNShm62ZoVTk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; font-weight: bold">Revenue</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 10%; font-weight: bold; text-align: right">552,748</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">$</td><td style="width: 10%; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1917">-</span></td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 10%; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1918">-</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: 10%; font-weight: bold; text-align: right">552,748</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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--SellingGeneralAndAdministrativeExpense_iN_di_zeWrhdm7MXE3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Selling, marketing and administration</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,121,596</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">(5,885,970</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">(1,508,705</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">(9,516,271</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--ResearchAndDevelopmentExpense_iN_di_zRPqkJJKFXgl" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Research and development</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(6,344,016</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">(4,205,177</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">(197,550</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">(10,746,743</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--GainsOnDisposalsOfInvestmentProperties_zdbXHRk0mBKd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Gain on contribution of intellectual property to joint venture</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,746,987</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: xdx2ixbrl1932">-</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"><span style="-sec-ix-hidden: xdx2ixbrl1933">-</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">1,746,987</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--InterestExpense_iN_di_zqiRgUmvQtgh" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Interest 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">(17,701</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">(32,037</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: xdx2ixbrl1938">-</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">(49,738</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--OtherOperatingIncomeExpense_zknVrRIRN6dd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Other income, including interest</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: xdx2ixbrl1941">-</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"><span style="-sec-ix-hidden: xdx2ixbrl1942">-</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">188,320</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">188,320</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ShareOfLossInJointVenture_z4sIycL9Gaf2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Share of loss in joint venture</td><td style="padding-bottom: 1.5pt; 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">(3,211,993</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt; 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: xdx2ixbrl1947">-</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; 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: xdx2ixbrl1948">-</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; 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">(3,211,993</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> </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_403_eifrs-full--ProfitLoss_zTPzDcicQUR5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Net loss</td><td style="padding-bottom: 1.5pt; 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">(9,395,571</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(10,123,184</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(1,517,935</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt; 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">(21,036,690</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; 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: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">As of December 31,</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20211231__ifrs-full--GeographicalAreasAxis__custom--AsianMember_zu4WIAYSMrCi" style="border-bottom: Black 1.5pt solid; text-align: center">Asia</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20211231__ifrs-full--GeographicalAreasAxis__custom--UnitedStateMember_zZmSC8Fqi704" style="border-bottom: Black 1.5pt solid; text-align: center">US</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20211231__ifrs-full--GeographicalAreasAxis__country--CA_zG5hBjh1OJrh" style="border-bottom: Black 1.5pt solid; text-align: center">Canada</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20211231__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_zE1etUS2uv2k" style="border-bottom: Black 1.5pt solid; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">As of December 31,</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Asia</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">US</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">Canada</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">Consolidated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentAssets_iI_zD0C5xmjEbqe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Current assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">537,647</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">291,772</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">20,959,707</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">21,789,126</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--InvestmentsInSubsidiariesJointVenturesAndAssociates_iI_z5nEtPRbfS3l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment in joint venture</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,445,251</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: xdx2ixbrl1962">-</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: xdx2ixbrl1963">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,445,251</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--PropertyPlantAndEquipment_iI_zKN4Ggxc7fij" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,787,273</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">276,961</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: xdx2ixbrl1968">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,064,234</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherIntangibleAssets_iI_zjKSK09bmk9e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Patents and licenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1971">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">528,476</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: xdx2ixbrl1973">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">528,476</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--RightofuseAssets_iI_zCxTegbAQyae" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Right of use asset</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">150,134</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">176,756</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </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: xdx2ixbrl1978">-</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">326,890</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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--Assets_iI_zLAc5EUVkez8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">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">4,920,305</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,273,965</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,959,707</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">27,153,977</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: bold 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: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <p 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> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>17.</b></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SEGMENT INFORMATION (Continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt"><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="border-bottom: Black 1.5pt solid">The Year Ended December 31,</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--AsianMember_zAn7Lf3ZlzT" style="border-bottom: Black 1.5pt solid; text-align: center">Asia</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20210101__20211231__ifrs-full--GeographicalAreasAxis__custom--UnitedStateMember_ziQVPKg8ouGj" style="border-bottom: Black 1.5pt solid; text-align: center">US</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20210101__20211231__ifrs-full--GeographicalAreasAxis__country--CA_z3b0hixlNwel" style="border-bottom: Black 1.5pt solid; text-align: center">Canada</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_zKwV3ioQ44L4" style="border-bottom: Black 1.5pt solid; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_zBrdSU8oHpZ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">209,100</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1987">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1988">-</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">209,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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--SellingGeneralAndAdministrativeExpense_iN_di_zXdm81k5xnmd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Selling, marketing and administration</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,563,829</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,460,917</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,030,784</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,055,530</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--ResearchAndDevelopmentExpense_iN_di_zLIeJTQDh2J" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Research and development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,849,553</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,679,452</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(636,123</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,165,128</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 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_403_eifrs-full--GainsOnDisposalsOfInvestmentProperties_zbjI3sElnPEb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gain on contribution of intellectual property to joint venture</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,587,500</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: xdx2ixbrl2002">-</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: xdx2ixbrl2003">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,587,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--InterestExpense_iN_di_zaJDX1rQUlr6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(35,043</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(32,632</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(296,944</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(364,619</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_ecustom--ForgivenessOfGovernmentSupportLoans_zkusRa4dCTwf" style="vertical-align: bottom; background-color: White"> <td>Forgiveness of Covid-19 government support loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2011">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">186,747</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: xdx2ixbrl2013">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">186,747</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--OtherOperatingIncomeExpense_z8E8I6BLnp43" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other income, including interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2016">-</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: xdx2ixbrl2017">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,084</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,084</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ShareOfLossInJointVenture_zWVBMlDGteIk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Share of loss 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">(1,142,249</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </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: xdx2ixbrl2022">-</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: xdx2ixbrl2023">-</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">(1,142,249</td><td style="padding-bottom: 1.5pt; 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><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--ProfitLoss_z2gxfENrgRyd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Net 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">(4,794,074</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(7,986,254</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,888,767</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">(15,669,095</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt"><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="border-bottom: Black 1.5pt solid">As of December 31,</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20201231__ifrs-full--GeographicalAreasAxis__custom--AsianMember_zkgASc0ESomg" style="border-bottom: Black 1.5pt solid; text-align: center">Asia</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20201231__ifrs-full--GeographicalAreasAxis__custom--UnitedStateMember_zZInZY0n2icg" style="border-bottom: Black 1.5pt solid; text-align: center">US</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20201231__ifrs-full--GeographicalAreasAxis__country--CA_z0I5l7neYKC4" style="border-bottom: Black 1.5pt solid; text-align: center">Canada</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20201231__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_zCvm5VTtLgPi" style="border-bottom: Black 1.5pt solid; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">As of December 31,</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Asia</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">US</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">Canada</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">Consolidated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentAssets_iI_zZU2fzGhgc8g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Current assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">304,450</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">69,874</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">7,117,287</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">7,491,611</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--PropertyPlantAndEquipment_iI_zZGJ4oyPH6H9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,982,496</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">203,258</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: xdx2ixbrl2038">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,185,754</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherIntangibleAssets_iI_zZNyhkSD5JI8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Patents and licenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2041">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">438,677</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: xdx2ixbrl2043">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">438,677</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--RightofuseAssets_iI_zUjug3tWAz04" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Right of use asset</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">289,542</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">231,144</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </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: xdx2ixbrl2048">-</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">520,686</td><td style="padding-bottom: 1.5pt; 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><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--Assets_iI_zklhS6jL1Tw8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">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">3,576,488</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">942,953</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,117,287</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,636,728</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">The Year Ended December 31,</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--AsianMember_zHkozjynRWD8" style="border-bottom: Black 1.5pt solid; text-align: center">Asia</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20200101__20201231__ifrs-full--GeographicalAreasAxis__custom--UnitedStateMember_zPzcSi3aTVye" style="border-bottom: Black 1.5pt solid; text-align: center">US</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20200101__20201231__ifrs-full--GeographicalAreasAxis__country--CA_zMA5BMHtFrmj" style="border-bottom: Black 1.5pt solid; text-align: center">Canada</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember_zoKKPKMVXtN" style="border-bottom: Black 1.5pt solid; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_408_eifrs-full--SellingGeneralAndAdministrativeExpense_iN_di_zdxjDBSqNFug" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Selling, marketing and administration</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(1,182,054</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(5,495,161</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(1,460,783</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">(8,137,998</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40B_eifrs-full--ResearchAndDevelopmentExpense_iN_di_zWVVqb1Kl49c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Research and development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,269,873</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,447,729</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,916,715</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,634,317</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eifrs-full--ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_zd5fwYpdoCVd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Impairment of long lived assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2066">-</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: xdx2ixbrl2067">-</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: xdx2ixbrl2068">-</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: xdx2ixbrl2069">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--InterestExpense_iN_di_z45pISjAF012" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,181</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(24,474</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(893,248</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(937,903</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--CreditLossOnReceivableFromSaleOfDiscontinuedOperation_zjO0aWkg3Ws3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Credit loss on receivable from the sale of discontinued operation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2076">-</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: xdx2ixbrl2077">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,500,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,500,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--OtherOperatingIncomeExpense_zAMql0xKqOyd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Other income, including 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"><span style="-sec-ix-hidden: xdx2ixbrl2081">-</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: xdx2ixbrl2082">-</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">41,148</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">41,148</td><td style="padding-bottom: 1.5pt; 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><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--ProfitLoss_zx9rGSoUNk95" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Net 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">(4,472,108</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,967,364</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,729,598</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(18,169,070</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> </table> | |
| CY2022 | ifrs-full |
Disclosure Of Financial Instruments Explanatory
DisclosureOfFinancialInstrumentsExplanatory
|
<p id="xdx_800_eifrs-full--DisclosureOfFinancialInstrumentsExplanatory_z1eSOO78HD9d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; 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="vertical-align: top"> <td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>18.</b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_825_zjpAJvcJESz8">FINANCIAL INSTRUMENTS AND RISK MANAGEMENT</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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; margin-left: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s financial instruments consist of cash and cash equivalents, receivable from the sale of discontinued operation, short-term investments, convertible debentures, covid-19 government support loans and accounts payable and accrued liabilities. Unless otherwise noted, it is management’s opinion that the Company is not exposed to significant interest risk arising from these financial instruments. The Company estimates that carrying value of these instruments approximates fair value due to their short term nature.</span></p> <p 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font-size: 1pt; margin-bottom: 0pt"> </div></div> <p style="font: bold 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 border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>18.</b></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Continued)</b></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 id="xdx_891_eifrs-full--DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_zzeZBkIiRuf1" 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 Company has classified financial assets and (liabilities) as follows at December 31:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span id="xdx_8B5_zEiAruoPXjKd" style="display: none">SCHEDULE OF CLASSIFIED FINANCIAL 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; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_494_20221231_zcoF6pyq1gg4" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_49A_20211231_zIdpyMSx5Rzc" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_491_20201231_zd3lrp6IKREa" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt; text-align: center"> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Financial assets, measured at amortized cost:</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_eifrs-full--CashAndCashEquivalents_iI_zYWZGwzLgO5k" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 46%; text-align: left">Cash and cash equivalents</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">9,229,845</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">14,941,775</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">6,872,894</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_iI_z2b4ghsVNyb1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Short-term investments</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2099">-</span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">6,366,828</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2101">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts receivable, measured at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--CurrentReceivablesFromSaleOfProperties_iI_zGoCoCFiz2j3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accounts receivable</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">62,842</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2104">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2105">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other liabilities, measured at amortized cost:</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_40D_eifrs-full--TradeAndOtherCurrentPayables_iNI_di_z2X0Qt5pu7b1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accounts payable and accrued liabilities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(3,362,430</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,791,222</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,730,361</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--ShorttermBorrowings_iNI_di_z2GXJ0I6nqK" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Convertible debentures</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2111">-</span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2112">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(3,341,246</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--DebtIssuedCurrentAndNonCurrent_iI_zlgTsdfBmQh8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Covid-19 government support loans</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(29,520</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(31,660</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(218,151</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eifrs-full--ContractLiabilities_iNI_di_zb3pbb5JdSX2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Contract liabilities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(274,192</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2120">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2121">-</span></td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AE_zsNXbkaFbHMh" 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 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exchange Rate Risk</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; 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 0 0pt 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The functional currency of each of the entities included in the accompanying consolidated financial statements is the local currency where the entity is domiciled. Functional currencies include the Chinese Yuan, US, Singapore and Canadian dollar. Most transactions within the entities are conducted in functional currencies. As such, none of the entities included in the consolidated financial statements engage in hedging activities. The Company is exposed to a foreign currency risk when its subsidiaries hold current assets or current liabilities in currencies other than its functional currency. A <span id="xdx_90E_ecustom--ChangeInExchangeRateRisk_iI_pid_dp_c20221231_zoY7tXbbMvO" title="Change in exchange rate risk">10</span>% change in foreign currencies held would increase or decrease other comprehensive loss by $<span id="xdx_901_ecustom--IncreaseDecreaseInOtherComprehensiveLoss_pp0p0_c20220101__20221231_zLPrEf9s96te" title="Increase decrease in other comprehensive loss">140,421</span>.</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 0 0pt 34pt; 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 0 0pt 34pt; 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 0 0pt 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company currently does not maintain credit facilities. The Company’s existing cash and cash resources are not considered sufficient to fund operating and investing activities beyond one year from the issuance of these consolidated financial statements. The Company may, however, need to seek additional financing in the future.</span></p> | |
| CY2022 | ifrs-full |
Disclosure Of Detailed Information About Financial Instruments Explanatory
DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory
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<p id="xdx_891_eifrs-full--DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_zzeZBkIiRuf1" 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 Company has classified financial assets and (liabilities) as follows at December 31:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span id="xdx_8B5_zEiAruoPXjKd" style="display: none">SCHEDULE OF CLASSIFIED FINANCIAL 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; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_494_20221231_zcoF6pyq1gg4" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_49A_20211231_zIdpyMSx5Rzc" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_491_20201231_zd3lrp6IKREa" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt; text-align: center"> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Financial assets, measured at amortized cost:</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_eifrs-full--CashAndCashEquivalents_iI_zYWZGwzLgO5k" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 46%; text-align: left">Cash and cash equivalents</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">9,229,845</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">14,941,775</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">6,872,894</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--ShorttermInvestmentsClassifiedAsCashEquivalents_iI_z2b4ghsVNyb1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Short-term investments</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2099">-</span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">6,366,828</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2101">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts receivable, measured at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--CurrentReceivablesFromSaleOfProperties_iI_zGoCoCFiz2j3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accounts receivable</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">62,842</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2104">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2105">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other liabilities, measured at amortized cost:</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_40D_eifrs-full--TradeAndOtherCurrentPayables_iNI_di_z2X0Qt5pu7b1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accounts payable and accrued liabilities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(3,362,430</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,791,222</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,730,361</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--ShorttermBorrowings_iNI_di_z2GXJ0I6nqK" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Convertible debentures</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2111">-</span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2112">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(3,341,246</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--DebtIssuedCurrentAndNonCurrent_iI_zlgTsdfBmQh8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Covid-19 government support loans</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(29,520</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(31,660</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(218,151</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eifrs-full--ContractLiabilities_iNI_di_zb3pbb5JdSX2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Contract liabilities</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(274,192</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2120">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2121">-</span></td><td style="text-align: left"> </td></tr> </table> | |
| CY2022Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
9229845 | usd |
| CY2021Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
14941775 | usd |
| CY2020Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
6872894 | usd |
| CY2021Q4 | ifrs-full |
Shortterm Investments Classified As Cash Equivalents
ShorttermInvestmentsClassifiedAsCashEquivalents
|
6366828 | usd |
| CY2022Q4 | ifrs-full |
Current Receivables From Sale Of Properties
CurrentReceivablesFromSaleOfProperties
|
62842 | usd |
| CY2022Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
3362430 | usd |
| CY2021Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
1791222 | usd |
| CY2020Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
1730361 | usd |
| CY2020Q4 | ifrs-full |
Shortterm Borrowings
ShorttermBorrowings
|
3341246 | usd |
| CY2022Q4 | POET |
Debt Issued Current And Non Current
DebtIssuedCurrentAndNonCurrent
|
-29520 | usd |
| CY2021Q4 | POET |
Debt Issued Current And Non Current
DebtIssuedCurrentAndNonCurrent
|
-31660 | usd |
| CY2020Q4 | POET |
Debt Issued Current And Non Current
DebtIssuedCurrentAndNonCurrent
|
-218151 | usd |
| CY2022 | POET |
Increase Decrease In Other Comprehensive Loss
IncreaseDecreaseInOtherComprehensiveLoss
|
140421 | usd |
| CY2022 | ifrs-full |
Disclosure Of Objectives Policies And Processes For Managing Capital Explanatory
DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory
|
<p id="xdx_800_eifrs-full--DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory_zNrTpYQXlgp1" 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 border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">19.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_822_zigbQpil4II4">CAPITAL MANAGEMENT</span></span></td></tr> </table> <p style="font: bold 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 id="xdx_899_ecustom--DisclosureOfDetailedInformationAboutObjectivesPoliciesAndProcessesForManagingCapitalTextBlock_zn14QVrqx6oj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the management of capital, the Company includes shareholders’ equity (excluding accumulated other comprehensive loss and deficit) and cash. The components of capital on December 31, 2022 were:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify"><span id="xdx_8B6_ztuGI5wnMEfg" style="display: none">SCHEDULE OF COMPONENTS OF CAPITAL</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="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Cash and cash equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eifrs-full--CashAndCashEquivalents_iI_c20221231_zuQoPLSNf6Kc" style="width: 18%; text-align: right" title="Cash and cash equivalents">9,229,845</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Shareholders’ equity</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--ShareholdersEquityExcludingAccumulatedOtherComprehensiveLossAndDeficit_iI_pp0p0_c20221231_zRudK7l3jlN6" style="text-align: right" title="Shareholders' equity">208,128,989</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A7_z0hXLHXcaSma" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify"><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 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s objective in managing capital is to ensure that financial flexibility is present to increase shareholder value through growth and responding to changes in economic and/or market conditions; to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of the business and to safeguard the Company’s ability to obtain financing should the need arise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify"><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 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In maintaining its capital, the Company has a strict investment policy which includes investing its surplus capital only in highly liquid, highly rated financial instruments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify"><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 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company reviews its capital management approach on an ongoing basis.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font-size: 1pt; margin-bottom: 0pt"> </div></div> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> | |
| CY2022Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
9229845 | usd |
| CY2022Q4 | POET |
Shareholders Equity Excluding Accumulated Other Comprehensive Loss And Deficit
ShareholdersEquityExcludingAccumulatedOtherComprehensiveLossAndDeficit
|
208128989 | usd |
| CY2022 | ifrs-full |
Disclosure Of Expenses Explanatory
DisclosureOfExpensesExplanatory
|
<p id="xdx_80E_eifrs-full--DisclosureOfExpensesExplanatory_zmFFbsQ6c0C1" 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 border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>20.</b></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82D_zlekm91zzLoj">EXPENSES</span></b></span></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"><b> </b></span></p> <p id="xdx_89D_eifrs-full--DisclosureOfExpensesByNatureExplanatory_zUmNQOVzrLAe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 34pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Research and development costs can be analysed as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 34pt"><span id="xdx_8BE_zYgohn9YiBti" style="display: none">SCHEDULE OF EXPENSES BY NATURE</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="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20220101__20221231_z4bAFgsbLQOf" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_49E_20210101__20211231_z4dx3S23Am98" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_497_20200101__20201231_zKYXunLCUhTk" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt; text-align: center"> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eifrs-full--WagesAndSalaries_maRADEzZTi_zZo7Zoo0cXTc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Wages and benefits</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 14%; font-weight: bold; text-align: right">4,267,937</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">3,270,528</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">1,586,900</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--ResearchAndDevelopmentExpenseSubcontractFees_maRADEzZTi_zgGicuuw8Df7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subcontract fees</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,946,729</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,516,343</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,802,919</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--StockbasedCompensation_maRADEzZTi_zeqyyneUeiDk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock-based compensation</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,054,187</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,769,951</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">567,859</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ResearchAndDevelopmentExpenseSupplies_maRADEzZTi_zQ8oUHfFzeC" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Supplies</td><td style="padding-bottom: 1.5pt; 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">1,477,890</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">1,608,306</td><td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">676,639</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--ResearchAndDevelopmentExpense_iT_pp0p0_mtRADEzZTi_z7k5a1BqrVO2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Research and development costs</span></td><td style="padding-bottom: 1.5pt; 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">10,746,743</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,165,128</td><td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,634,317</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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">Selling, marketing and administration costs can be analysed as follows:</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> </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_401_ecustom--TotalSellingGeneralAndAdministrativeExpenseStockbasedCompensation_maSGAAEzsGJ_z2c3wjbTWgEi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock-based compensation</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">2,382,417</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,764,419</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,045,086</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--TotalSellingGeneralAndAdministrativeExpenseWagesAndBenefits_maSGAAEzsGJ_zZZnObcZoGCc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Wages and benefits</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,648,862</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,643,451</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,233,449</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--TotalSellingGeneralAndAdministrativeExpenseProfessionalFees_maSGAAEzsGJ_zZmocwsPNGvl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional fees</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,173,743</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,155,316</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">800,551</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--TotalSellingGeneralAndAdministrativeExpenseGeneralExpenses_maSGAAEzsGJ_zur3QJRR1nma" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General expenses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,860,762</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,304,690</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,188,712</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--TotalSellingGeneralAndAdministrativeExpenseDepreciationAndAmortization_maSGAAEzsGJ_zTUddujGiX6i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation and amortization</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,293,158</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,100,522</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">813,103</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--TotalSellingGeneralAndAdministrativeExpenseRentAndFacilityCosts_maSGAAEzsGJ_zjhoplYgLhy5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Rent and facility costs</td><td style="padding-bottom: 1.5pt; 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">157,329</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">87,130</td><td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">57,097</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--SellingGeneralAndAdministrativeExpense_iT_pp0p0_mtSGAAEzsGJ_zQlzzrwytB13" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Selling, marketing and administration costs</span></td><td style="padding-bottom: 1.5pt; 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">9,516,271</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,055,528</td><td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,137,998</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_z3Dzvw3HTxFc" style="display: none; margin-top: 0pt; margin-bottom: 0pt"> </p> | |
| CY2022 | ifrs-full |
Disclosure Of Expenses By Nature Explanatory
DisclosureOfExpensesByNatureExplanatory
|
<p id="xdx_89D_eifrs-full--DisclosureOfExpensesByNatureExplanatory_zUmNQOVzrLAe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 34pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Research and development costs can be analysed as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 34pt"><span id="xdx_8BE_zYgohn9YiBti" style="display: none">SCHEDULE OF EXPENSES BY NATURE</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="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20220101__20221231_z4bAFgsbLQOf" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_49E_20210101__20211231_z4dx3S23Am98" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_497_20200101__20201231_zKYXunLCUhTk" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt; text-align: center"> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eifrs-full--WagesAndSalaries_maRADEzZTi_zZo7Zoo0cXTc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Wages and benefits</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 14%; font-weight: bold; text-align: right">4,267,937</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">3,270,528</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">1,586,900</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--ResearchAndDevelopmentExpenseSubcontractFees_maRADEzZTi_zgGicuuw8Df7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subcontract fees</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,946,729</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,516,343</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,802,919</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--StockbasedCompensation_maRADEzZTi_zeqyyneUeiDk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock-based compensation</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,054,187</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,769,951</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">567,859</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ResearchAndDevelopmentExpenseSupplies_maRADEzZTi_zQ8oUHfFzeC" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Supplies</td><td style="padding-bottom: 1.5pt; 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">1,477,890</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">1,608,306</td><td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">676,639</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--ResearchAndDevelopmentExpense_iT_pp0p0_mtRADEzZTi_z7k5a1BqrVO2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Research and development costs</span></td><td style="padding-bottom: 1.5pt; 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">10,746,743</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,165,128</td><td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,634,317</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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">Selling, marketing and administration costs can be analysed as follows:</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> </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_401_ecustom--TotalSellingGeneralAndAdministrativeExpenseStockbasedCompensation_maSGAAEzsGJ_z2c3wjbTWgEi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock-based compensation</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">2,382,417</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,764,419</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,045,086</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--TotalSellingGeneralAndAdministrativeExpenseWagesAndBenefits_maSGAAEzsGJ_zZZnObcZoGCc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Wages and benefits</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,648,862</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,643,451</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,233,449</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--TotalSellingGeneralAndAdministrativeExpenseProfessionalFees_maSGAAEzsGJ_zZmocwsPNGvl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional fees</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,173,743</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,155,316</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">800,551</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--TotalSellingGeneralAndAdministrativeExpenseGeneralExpenses_maSGAAEzsGJ_zur3QJRR1nma" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General expenses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,860,762</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,304,690</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,188,712</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--TotalSellingGeneralAndAdministrativeExpenseDepreciationAndAmortization_maSGAAEzsGJ_zTUddujGiX6i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation and amortization</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,293,158</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,100,522</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">813,103</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--TotalSellingGeneralAndAdministrativeExpenseRentAndFacilityCosts_maSGAAEzsGJ_zjhoplYgLhy5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Rent and facility costs</td><td style="padding-bottom: 1.5pt; 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">157,329</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">87,130</td><td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">57,097</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--SellingGeneralAndAdministrativeExpense_iT_pp0p0_mtSGAAEzsGJ_zQlzzrwytB13" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Selling, marketing and administration costs</span></td><td style="padding-bottom: 1.5pt; 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">9,516,271</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,055,528</td><td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,137,998</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2022 | ifrs-full |
Wages And Salaries
WagesAndSalaries
|
4267937 | usd |
| CY2021 | ifrs-full |
Wages And Salaries
WagesAndSalaries
|
3270528 | usd |
| CY2020 | ifrs-full |
Wages And Salaries
WagesAndSalaries
|
1586900 | usd |
| CY2022 | POET |
Research And Development Expense Subcontract Fees
ResearchAndDevelopmentExpenseSubcontractFees
|
2946729 | usd |
| CY2021 | POET |
Research And Development Expense Subcontract Fees
ResearchAndDevelopmentExpenseSubcontractFees
|
1516343 | usd |
| CY2020 | POET |
Research And Development Expense Subcontract Fees
ResearchAndDevelopmentExpenseSubcontractFees
|
3802919 | usd |
| CY2022 | POET |
Stockbased Compensation
StockbasedCompensation
|
2054187 | usd |
| CY2021 | POET |
Stockbased Compensation
StockbasedCompensation
|
1769951 | usd |
| CY2020 | POET |
Stockbased Compensation
StockbasedCompensation
|
567859 | usd |
| CY2022 | POET |
Research And Development Expense Supplies
ResearchAndDevelopmentExpenseSupplies
|
1477890 | usd |
| CY2021 | POET |
Research And Development Expense Supplies
ResearchAndDevelopmentExpenseSupplies
|
1608306 | usd |
| CY2020 | POET |
Research And Development Expense Supplies
ResearchAndDevelopmentExpenseSupplies
|
676639 | usd |
| CY2022 | ifrs-full |
Research And Development Expense
ResearchAndDevelopmentExpense
|
10746743 | usd |
| CY2021 | ifrs-full |
Research And Development Expense
ResearchAndDevelopmentExpense
|
8165128 | usd |
| CY2020 | ifrs-full |
Research And Development Expense
ResearchAndDevelopmentExpense
|
6634317 | usd |
| CY2022 | POET |
Total Selling General And Administrative Expense Stockbased Compensation
TotalSellingGeneralAndAdministrativeExpenseStockbasedCompensation
|
2382417 | usd |
| CY2021 | POET |
Total Selling General And Administrative Expense Stockbased Compensation
TotalSellingGeneralAndAdministrativeExpenseStockbasedCompensation
|
2764419 | usd |
| CY2020 | POET |
Total Selling General And Administrative Expense Stockbased Compensation
TotalSellingGeneralAndAdministrativeExpenseStockbasedCompensation
|
3045086 | usd |
| CY2022 | POET |
Total Selling General And Administrative Expense Wages And Benefits
TotalSellingGeneralAndAdministrativeExpenseWagesAndBenefits
|
2648862 | usd |
| CY2021 | POET |
Total Selling General And Administrative Expense Wages And Benefits
TotalSellingGeneralAndAdministrativeExpenseWagesAndBenefits
|
2643451 | usd |
| CY2020 | POET |
Total Selling General And Administrative Expense Wages And Benefits
TotalSellingGeneralAndAdministrativeExpenseWagesAndBenefits
|
2233449 | usd |
| CY2022 | POET |
Total Selling General And Administrative Expense Professional Fees
TotalSellingGeneralAndAdministrativeExpenseProfessionalFees
|
1173743 | usd |
| CY2021 | POET |
Total Selling General And Administrative Expense Professional Fees
TotalSellingGeneralAndAdministrativeExpenseProfessionalFees
|
1155316 | usd |
| CY2020 | POET |
Total Selling General And Administrative Expense Professional Fees
TotalSellingGeneralAndAdministrativeExpenseProfessionalFees
|
800551 | usd |
| CY2022 | POET |
Total Selling General And Administrative Expense General Expenses
TotalSellingGeneralAndAdministrativeExpenseGeneralExpenses
|
1860762 | usd |
| CY2021 | POET |
Total Selling General And Administrative Expense General Expenses
TotalSellingGeneralAndAdministrativeExpenseGeneralExpenses
|
1304690 | usd |
| CY2020 | POET |
Total Selling General And Administrative Expense General Expenses
TotalSellingGeneralAndAdministrativeExpenseGeneralExpenses
|
1188712 | usd |
| CY2022 | POET |
Total Selling General And Administrative Expense Depreciation And Amortization
TotalSellingGeneralAndAdministrativeExpenseDepreciationAndAmortization
|
1293158 | usd |
| CY2021 | POET |
Total Selling General And Administrative Expense Depreciation And Amortization
TotalSellingGeneralAndAdministrativeExpenseDepreciationAndAmortization
|
1100522 | usd |
| CY2020 | POET |
Total Selling General And Administrative Expense Depreciation And Amortization
TotalSellingGeneralAndAdministrativeExpenseDepreciationAndAmortization
|
813103 | usd |
| CY2022 | POET |
Total Selling General And Administrative Expense Rent And Facility Costs
TotalSellingGeneralAndAdministrativeExpenseRentAndFacilityCosts
|
157329 | usd |
| CY2021 | POET |
Total Selling General And Administrative Expense Rent And Facility Costs
TotalSellingGeneralAndAdministrativeExpenseRentAndFacilityCosts
|
87130 | usd |
| CY2020 | POET |
Total Selling General And Administrative Expense Rent And Facility Costs
TotalSellingGeneralAndAdministrativeExpenseRentAndFacilityCosts
|
57097 | usd |
| CY2022 | ifrs-full |
Selling General And Administrative Expense
SellingGeneralAndAdministrativeExpense
|
9516271 | usd |
| CY2021 | ifrs-full |
Selling General And Administrative Expense
SellingGeneralAndAdministrativeExpense
|
9055528 | usd |
| CY2020 | ifrs-full |
Selling General And Administrative Expense
SellingGeneralAndAdministrativeExpense
|
8137998 | usd |
| CY2022 | ifrs-full |
Disclosure Of Discontinued Operations Explanatory
DisclosureOfDiscontinuedOperationsExplanatory
|
<p id="xdx_802_eifrs-full--DisclosureOfDiscontinuedOperationsExplanatory_zArtzdYNtl62" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>21.</b></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82D_zXLxOoxtBt0b">DISCONTINUED OPERATIONS</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 31.15pt; text-align: justify"><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 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 8, 2019, the Company sold <span id="xdx_90B_ecustom--ProportionOfOwnershipInterestInSubsidiarySold_pid_dp_uPure_c20191107__20191108__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DenselightMember_zqGV9vUpy2pe" title="Proportion of ownership interest in subsidiary, sold">100</span>% of the issued and outstanding shares of DenseLight for $<span id="xdx_90D_eifrs-full--CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities_pp0p0_c20191107__20191108__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DenselightMember_zJgmhjVtxgRe" title="Cash flows from losing control of subsidiaries or other businesses">26,000,000</span>. The Company received a total of $<span id="xdx_907_eifrs-full--CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities_pp0p0_c20191107__20220703__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__ifrs-full--DisposalOfMajorSubsidiaryMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DenselightMember_zoaK1UMQWC3i" title="Cash flows from losing control of subsidiaries or other businesses">23,500,000</span> from the Buyer between November 8, 2019 and July 3, 2020. After taking into consideration the length of time it had taken the Buyer to make the payments and the Company’s expectations regarding the likelihood of receiving an additional payment, the Company determined that it was in its best interest to accept the total of $<span id="xdx_902_eifrs-full--CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities_pp0p0_c20191107__20191108__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__ifrs-full--DisposalOfMajorSubsidiaryMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DenselightMember_zAyIZHYxeNJ5" title="Cash flows from losing control of subsidiaries or other businesses">23,500,000</span> as full payment. As a result, the Company recognized a credit loss of $<span id="xdx_909_eifrs-full--GainsLossesRecognisedWhenControlInSubsidiaryIsLost_pp0p0_c20200101__20201231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DenselightMember_zYq6UNiFIuSe" title="Gain on sale of subsidiary">2,500,000</span> during the year ended December 31, 2020.</span></p> | |
| CY2022 | ifrs-full |
Disclosure Of Revenue Explanatory
DisclosureOfRevenueExplanatory
|
<p id="xdx_80E_eifrs-full--DisclosureOfRevenueExplanatory_zCXFe0ns7MSb" 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 border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>22.</b></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82B_zBJZNhID3Zj">REVENUE</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; 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 0 0pt 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Disaggregated Revenues</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><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 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company disaggregates revenue by timing of revenue recognition, that is, at a point in time and revenue over time. During the year ended December 31, 2022, the Company recognized $<span id="xdx_901_eifrs-full--Revenue_c20220101__20221231_zFQQBo8Q7cg5" title="Revenue">552,748</span> (2021 - $<span id="xdx_90D_eifrs-full--Revenue_c20210101__20211231_zZpyydbqWlwi" title="Revenue">209,100</span>, 2020 - <span id="xdx_90A_eifrs-full--Revenue_dxL_c20200101__20201231_zzgobrvMBBfb" title="Revenue::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2205">nil</span></span>) from non-recurring engineering services. The revenue is recognized over time.</span></p> | |
| CY2022 | ifrs-full |
Revenue
Revenue
|
552748 | usd |
| CY2021 | ifrs-full |
Revenue
Revenue
|
209100 | usd |
| CY2022 | ifrs-full |
Disclosure Of Income Tax Explanatory
DisclosureOfIncomeTaxExplanatory
|
<p id="xdx_800_eifrs-full--DisclosureOfIncomeTaxExplanatory_zl6e0vjfiUjl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>23.</b></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82A_z3CR3dTHAtmb">INCOME TAXES</span></b></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 34pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table reconciles the expected income tax recovery at the Canadian statutory income tax rate of <span id="xdx_904_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20220101__20221231__ifrs-full--GeographicalAreasAxis__country--CA_zBeBy5hrMWij" title="Applicable tax rate">26.5</span>% for 2022 (2021 - <span id="xdx_900_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20210101__20211231__ifrs-full--GeographicalAreasAxis__country--CA_zCFkw9xIcFu" title="Applicable tax rate">26.5</span>%, 2020 - <span id="xdx_901_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20200101__20201231__ifrs-full--GeographicalAreasAxis__country--CA_zcrX6sUk5gh5" title="Applicable tax rate">26.5</span>%) to the amounts recognized in operations.</span></p> <p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAboutIncomeTaxTextBlock_zC16Nv0fvo49" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span id="xdx_8BC_ziaB1IAwuS9f" style="display: none">SCHEDULE OF INCOME TAX RECOVERY</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="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">For the Year Ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_499_20220101__20221231_zBG9z9QcSWCa" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20210101__20211231_zvoHfOQOTnt6" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20200101__20201231_zVVCEWZaTCCd" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_402_ecustom--ProfitLossFromContinuingAndDiscontinuedOperationgsBeforeTax_pp0p0_zWI0SXNU3Ebf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; width: 46%; text-align: left">Net loss before taxes</td><td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; font-weight: bold; text-align: right">(21,036,690</td><td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; 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">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">(15,669,093</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left">)</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">(18,169,070</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--ExpectedCurrentIncomeTaxRecovery_iN_pp0p0_zFDJDjRXTbxi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Expected current income tax recovery</td><td style="padding-bottom: 1.5pt; 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">5,574,723</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">4,152,310</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,814,804</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">POET TECHNOLOGIES INC.</span></p> <p style="font: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in US Dollars)</span></p> <div style="margin: 0pt auto; width: 100%"><div style="border-top: Black 1.5pt solid; margin-top: 0pt; font-size: 1pt; margin-bottom: 0pt"> </div></div> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></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> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>23.</b></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>INCOME TAXES (continued)</b></span></td></tr> </table> <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">Adjustments to income tax recovery:</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; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">For the Year Ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_499_20220101__20221231_zTd3SC673tr7" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20210101__20211231_zTTfdQ96c1Mi" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20200101__20201231_zwLxGgJJFGMl" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_400_eifrs-full--TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss_iN_pp0p0_di_zr2bCptQ3it5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Amounts not deductible for tax purposes</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 14%; font-weight: bold; text-align: right">(1,177,000</td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(1,201,600</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">(957,400</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_iN_pp0p0_di_z4d5KYu33KAd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other non-deductible items</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(66,000</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(111,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(137,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_ecustom--TaxRateEffectsForOtherDeductibleItems_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> Other deductible items</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">161,000</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">157,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">115,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ProfitLossTaxEffectOfRevenuesExemptFromTaxation2011_zoz8vcww0wH8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-taxable gain (loss)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(388,000</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">383,000</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: xdx2ixbrl2239">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--NontaxableLoanForgiveness_ziSO4dsx2Pb1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-taxable loan forgiveness</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: xdx2ixbrl2241">-</span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,000</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: xdx2ixbrl2243">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--TaxEffectOfExpenseDeferredResearchAndDevelopmentExpenses_iN_pp0p0_di_zJ8cnp3ygLH7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred R&D expenses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(627,000</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2246">-</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: xdx2ixbrl2247">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--TaxEffectOfForeignTaxRates_iN_pp0p0_di_zvUuQo4C1XI6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign tax differential</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(828,000</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(508,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(221,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_ecustom--TaxEffectOfUnrecognizedTaxRecoveredLosses_iN_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Unrecognized tax recovered (losses)</td><td style="padding-bottom: 1.5pt; 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">(2,649,723</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">(2,920,710</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,614,404</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--IncomeTaxExpenseContinuingOperations_iN_di_zJAEVZ7d0Bxb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Income tax recovery recognized</td><td style="padding-bottom: 1.5pt; 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: xdx2ixbrl2257">-</span></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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2258">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2259">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zNAPQX2suf24" style="display: none; margin-top: 0pt; margin-bottom: 0pt"/> <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 id="xdx_892_eifrs-full--DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory_zDVdtb7PZ4Rg" 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 following table reflects future income tax assets at December 31:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span id="xdx_8BE_zSv701748F58" style="display: none">SCHEDULE OF FUTURE INCOME TAX 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; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_495_20221231_zckcxBO4u1G4" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_49C_20211231_zuMxkPHCheQa" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_490_20201231_zk1eRZIX9EYc" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt; text-align: center"> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_402_eifrs-full--DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised_iI_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ResourceAssetsMember_zMfOl4dbKZD3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Resource assets</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 14%; font-weight: bold; text-align: right">1,024,271</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,024,271</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">1,024,271</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised_iI_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--GrossUnamortizedShareIssueCostsMember_ztDDXpbDB5n6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gross unamortized share issue costs</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,081,250</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,114,604</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">325,600</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised_iI_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizedExpensesMember_zvuRcIg6Oov6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capitalized S.174 expenses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,368,000</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2272">-</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: xdx2ixbrl2273">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised_iI_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CanadianNonCapitalLossesMember_z9Om0AeK2JR5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Canadian non-capital losses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">21,955,000</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,404,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,969,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised_iI_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CanadianCapitalLossesMember_zm5cBT403CYf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Canadian capital losses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">5,156,000</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,565,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,432,532</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised_iI_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--UsNonCapitalLossesMember_zs2W7Nlcm9bb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">US non-capital losses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">93,000,000</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">86,073,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">78,829,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised_iI_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--SingaporeNoncapitalLossesMember_ztR4ooOAuX71" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Singapore non-capital losses</td><td style="padding-bottom: 1.5pt; 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">13,800,000</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">9,180,000</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 style="border-bottom: Black 1.5pt solid; text-align: right">3,753,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised_iI_z5aNWq5yjAVe" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Unused income tax losses</span></td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">138,384,521</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">124,361,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">111,333,403</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AccumulatedChangeInDeferredIncomeTaxAssetsRecognised_iNI_di_zykz4RwrqpC9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Unrecognized deferred tax assets</td><td style="padding-bottom: 1.5pt; 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">(138,385,521</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">(124,361,000</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 style="border-bottom: Black 1.5pt solid; text-align: right">(111,333,403</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_403_ecustom--DeferredIncomeTaxAssetsRecognized_iI_z7ahv8WqgQk4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Deferred income tax assets recognized</td><td style="padding-bottom: 1.5pt; 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: xdx2ixbrl2299">-</span></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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2300">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2301">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zXRLPp5QzNI2" style="display: none; margin-top: 0pt; margin-bottom: 0pt"> </p> | |
| CY2022 | POET |
Profit Loss From Continuing And Discontinued Operationgs Before Tax
ProfitLossFromContinuingAndDiscontinuedOperationgsBeforeTax
|
-21036690 | usd |
| CY2021 | POET |
Profit Loss From Continuing And Discontinued Operationgs Before Tax
ProfitLossFromContinuingAndDiscontinuedOperationgsBeforeTax
|
-15669093 | usd |
| CY2020 | POET |
Profit Loss From Continuing And Discontinued Operationgs Before Tax
ProfitLossFromContinuingAndDiscontinuedOperationgsBeforeTax
|
-18169070 | usd |
| CY2022 | POET |
Expected Current Income Tax Recovery
ExpectedCurrentIncomeTaxRecovery
|
5574723 | usd |
| CY2021 | POET |
Expected Current Income Tax Recovery
ExpectedCurrentIncomeTaxRecovery
|
4152310 | usd |
| CY2020 | POET |
Expected Current Income Tax Recovery
ExpectedCurrentIncomeTaxRecovery
|
4814804 | usd |
| CY2022 | ifrs-full |
Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss
TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
|
1177000 | usd |
| CY2021 | ifrs-full |
Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss
TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
|
1201600 | usd |
| CY2020 | ifrs-full |
Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss
TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
|
957400 | usd |
| CY2022 | ifrs-full |
Other Tax Effects For Reconciliation Between Accounting Profit And Tax Expense Income
OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
|
66000 | usd |
| CY2021 | ifrs-full |
Other Tax Effects For Reconciliation Between Accounting Profit And Tax Expense Income
OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
|
111000 | usd |
| CY2020 | ifrs-full |
Other Tax Effects For Reconciliation Between Accounting Profit And Tax Expense Income
OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
|
137000 | usd |
| CY2022 | POET |
Tax Rate Effects For Other Deductible Items
TaxRateEffectsForOtherDeductibleItems
|
161000 | usd |
| CY2021 | POET |
Tax Rate Effects For Other Deductible Items
TaxRateEffectsForOtherDeductibleItems
|
157000 | usd |
| CY2020 | POET |
Tax Rate Effects For Other Deductible Items
TaxRateEffectsForOtherDeductibleItems
|
115000 | usd |
| CY2022 | POET |
Profit Loss Tax Effect Of Revenues Exempt From Taxation2011
ProfitLossTaxEffectOfRevenuesExemptFromTaxation2011
|
-388000 | usd |
| CY2021 | POET |
Profit Loss Tax Effect Of Revenues Exempt From Taxation2011
ProfitLossTaxEffectOfRevenuesExemptFromTaxation2011
|
383000 | usd |
| CY2021 | POET |
Nontaxable Loan Forgiveness
NontaxableLoanForgiveness
|
49000 | usd |
| CY2022 | POET |
Tax Effect Of Expense Deferred Research And Development Expenses
TaxEffectOfExpenseDeferredResearchAndDevelopmentExpenses
|
627000 | usd |
| CY2022 | ifrs-full |
Tax Effect Of Foreign Tax Rates
TaxEffectOfForeignTaxRates
|
828000 | usd |
| CY2021 | ifrs-full |
Tax Effect Of Foreign Tax Rates
TaxEffectOfForeignTaxRates
|
508000 | usd |
| CY2020 | ifrs-full |
Tax Effect Of Foreign Tax Rates
TaxEffectOfForeignTaxRates
|
221000 | usd |
| CY2022 | POET |
Tax Effect Of Unrecognized Tax Recovered Losses
TaxEffectOfUnrecognizedTaxRecoveredLosses
|
-2649723 | usd |
| CY2021 | POET |
Tax Effect Of Unrecognized Tax Recovered Losses
TaxEffectOfUnrecognizedTaxRecoveredLosses
|
-2920710 | usd |
| CY2020 | POET |
Tax Effect Of Unrecognized Tax Recovered Losses
TaxEffectOfUnrecognizedTaxRecoveredLosses
|
-3614404 | usd |
| CY2022 | ifrs-full |
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits Explanatory
DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
|
<p id="xdx_892_eifrs-full--DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory_zDVdtb7PZ4Rg" 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 following table reflects future income tax assets at December 31:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span id="xdx_8BE_zSv701748F58" style="display: none">SCHEDULE OF FUTURE INCOME TAX 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; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_495_20221231_zckcxBO4u1G4" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_49C_20211231_zuMxkPHCheQa" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_490_20201231_zk1eRZIX9EYc" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt; text-align: center"> </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><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_402_eifrs-full--DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised_iI_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ResourceAssetsMember_zMfOl4dbKZD3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Resource assets</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 14%; font-weight: bold; text-align: right">1,024,271</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,024,271</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">1,024,271</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised_iI_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--GrossUnamortizedShareIssueCostsMember_ztDDXpbDB5n6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gross unamortized share issue costs</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,081,250</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,114,604</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">325,600</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised_iI_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizedExpensesMember_zvuRcIg6Oov6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capitalized S.174 expenses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,368,000</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2272">-</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: xdx2ixbrl2273">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised_iI_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CanadianNonCapitalLossesMember_z9Om0AeK2JR5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Canadian non-capital losses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">21,955,000</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,404,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,969,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised_iI_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CanadianCapitalLossesMember_zm5cBT403CYf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Canadian capital losses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">5,156,000</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,565,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,432,532</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised_iI_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--UsNonCapitalLossesMember_zs2W7Nlcm9bb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">US non-capital losses</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">93,000,000</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">86,073,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">78,829,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised_iI_hifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--SingaporeNoncapitalLossesMember_ztR4ooOAuX71" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Singapore non-capital losses</td><td style="padding-bottom: 1.5pt; 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">13,800,000</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">9,180,000</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 style="border-bottom: Black 1.5pt solid; text-align: right">3,753,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised_iI_z5aNWq5yjAVe" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Unused income tax losses</span></td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">138,384,521</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">124,361,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">111,333,403</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AccumulatedChangeInDeferredIncomeTaxAssetsRecognised_iNI_di_zykz4RwrqpC9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Unrecognized deferred tax assets</td><td style="padding-bottom: 1.5pt; 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">(138,385,521</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">(124,361,000</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 style="border-bottom: Black 1.5pt solid; text-align: right">(111,333,403</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_403_ecustom--DeferredIncomeTaxAssetsRecognized_iI_z7ahv8WqgQk4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Deferred income tax assets recognized</td><td style="padding-bottom: 1.5pt; 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: xdx2ixbrl2299">-</span></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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2300">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2301">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> | |
| CY2022Q4 | ifrs-full |
Unused Tax Losses For Which No Deferred Tax Asset Recognised
UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
|
138384521 | usd |
| CY2021Q4 | ifrs-full |
Unused Tax Losses For Which No Deferred Tax Asset Recognised
UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
|
124361000 | usd |
| CY2020Q4 | ifrs-full |
Unused Tax Losses For Which No Deferred Tax Asset Recognised
UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
|
111333403 | usd |
| CY2022Q4 | POET |
Accumulated Change In Deferred Income Tax Assets Recognised
AccumulatedChangeInDeferredIncomeTaxAssetsRecognised
|
138385521 | usd |
| CY2021Q4 | POET |
Accumulated Change In Deferred Income Tax Assets Recognised
AccumulatedChangeInDeferredIncomeTaxAssetsRecognised
|
124361000 | usd |
| CY2020Q4 | POET |
Accumulated Change In Deferred Income Tax Assets Recognised
AccumulatedChangeInDeferredIncomeTaxAssetsRecognised
|
111333403 | usd |
| CY2022 | ifrs-full |
Disclosure Of Events After Reporting Period Explanatory
DisclosureOfEventsAfterReportingPeriodExplanatory
|
<p id="xdx_801_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_z63FhviW8EIg" 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 border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>25.</b></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82E_zwncmXhUfMU8">SUBSEQUENT EVENTS</span></b></span></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"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 23, 2023, the Company amended the expiry date and price of its February 11, 2023 and CAD$<span id="xdx_90F_ecustom--WarrantExercisePricePerShare_iI_uCADPShares_c20230211__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zw3FwD5pEI7a" title="Warrant exercise price">11.50</span> warrants to May 11, 2023 and CAD$<span id="xdx_90B_ecustom--WarrantExercisePricePerShare_iI_uCADPShares_c20230511__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zabRWNtuAdk" title="Warrant exercise price">4.25</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36.85pt; text-align: justify"><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 36.85pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Between January 23, 2023 and March 22, 2023, the Company received $<span id="xdx_904_ecustom--GrossProceedsFromWarrants_c20230123__20230322__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zHlzJ0eZpr5b" title="Gross proceeds from warrants">5,475,102</span> (CAD$<span id="xdx_90F_ecustom--GrossProceedsFromWarrants_uCDN_c20230123__20230322__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_ztKOKnHFmqrg" title="Gross proceeds from warrants">7,474,543</span>) from the exercise of <span id="xdx_905_ecustom--NumberOfWarrantsExercise_iI_c20230322__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zP6VQSh3hG26" title="Number of warrants exercise">1,758,716</span> warrants.</span></p> |
