XML 53 R25.htm IDEA: XBRL DOCUMENT
v3.24.3

Share based compensation (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2024
Share based compensation [Abstract] |
Share-based Compensation Plans Outstanding | The following table summarizes the share option awards outstanding as of September 30, 2024:
|  | Average exercise price per share in USD |  |  | Number of awards |  |  | Weighted average remaining life in years |
At December 31, 2023 |  |  | 10.35 |  |  |  | 790,720 |  |  |  | 6.57 |
Granted |  |  | 8.07 |  |  |  | 185,120 |  |  |  | 7.41 |
Forfeited |  |  | 11.13 |  |  |  | (207,658 | ) |  |  | 6.05 |
At September 30, 20241 |  |  | 9.59 |  |  |  | 768,182 |  |  |  | 6.21 |
1 190,271 of the awards outstanding as of September 30, 2024, were exercisable.
Weighted-average Assumptions | The fair values of the options granted during the three and nine months ended September 30, 2024, were determined on the date of the grant using the following assumptions:
|  | Three months ended September 30, 2024 |  |  | Nine months ended September 30, 2024 |
Share price, in USD |  |  | 6.69 - 12.18 |  |  |  | 5.80 - 14.81 |
Strike price, in USD – employees (weighted average) |  |  | 9.51 |  |  |  | 9.82 |
Strike price, in USD – non-executive directors |  |  | 0.025 |  |  |  | 0.025 |
Expected volatility |  |  | 85% - 92% |  |  |  | 85% - 92% |
Award life (weighted average) |  |  | 5.47 |  |  |  | 5.73 |
Expected dividends |  |  | - |  |  |  | - |
Risk-free interest rate |  |  | 3.54% - 4.26% |  |  |  | 3.54% - 4.52% |

X
- Definition The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_47_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Types of share-based payment arrangements [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration