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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

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No definition available.

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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
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