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SUMMARY OF MATERIAL ACCOUNTING POLICY INFORMATION (Tables) | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
SCHEDULE OF ENTITIES JURISDICTION AND FUNCTIONAL CURRENCY | The following table presents the jurisdiction under which each entity in the group is incorporated and the functional currency of each entity: SCHEDULE OF ENTITIES JURISDICTION AND FUNCTIONAL CURRENCY
Entity |  | Incorporating Jurisdiction |  | Functional Currency
POET Technologies Inc |  | Canada |  | Canadian dollars
ODIS |  | United States of America |  | US dollars
OPEL |  | United States of America |  | US dollars
BB Photonics |  | United States of America |  | US dollars
PTS |  | Singapore |  | Singapore dollar
POET Shenzhen |  | China |  | Renminbi
SPX |  | China |  | Renminbi
SCHEDULE OF CLASSIFICATION OF FINANCIAL INSTRUMENTS | The following table outlines the classification of financial instruments under IFRS 9: SCHEDULE OF CLASSIFICATION OF FINANCIAL INSTRUMENTS
Financial Assets |
Cash and cash equivalents | Amortized cost
Short-term investments | Amortized cost
Accounts receivable | Amortized cost
Deposit | Amortized cost
Financial Liabilities |
Accounts payable and accrued liabilities | Amortized cost
Contract liabilities | Amortized cost
Covid-19 government support loans | Amortized cost
Convertible debt | Amortized cost
Derivative warrant liability | Fair value through profit and loss (FVTPL)
SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED LIVES | 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: SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED LIVES
Machinery and equipment | Straight Line, 5 years
Leasehold improvements | Straight Line, term of the lease
Office equipment | Straight Line, 3 - 5 years

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