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Fair Value Information (Tables) | 6 Months Ended
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Jun. 30, 2024
Fair Value Information [Abstract] |
Schedule of the Related Information of Natures of the Assets and Liabilities | The related information of natures of the assets and liabilities is as follows:
June 30, 2024 |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Recurring fair value measurements |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Investment in a rent-a-captive company |  | $ | - |  |  | $ | - |  |  | $ | 1,544,045 |  |  | $ | 1,544,045 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recurring fair value measurements |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Warrant liabilities |  | $ | 506,846 |  |  | $ | - |  |  | $ | 4,984,057 |  |  | $ | 5,490,903 |
Convertible preference share liabilities |  |  | - |  |  |  | - |  |  |  | 14,570,968 |  |  |  | 14,570,968 |
|  | $ | 506,846 |  |  | $ | - |  |  | $ | 19,555,025 |  |  | $ | 20,061,870 |
December 31, 2023 |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Recurring fair value measurements |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Investment in a rent-a-captive company |  | $ | - |  |  | $ | - |  |  | $ | 995,101 |  |  | $ | 995,101 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recurring fair value measurements |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Warrant liabilities |  | $ | 287,482 |  |  | $ | - |  |  | $ | 5,934,000 |  |  | $ | 6,221,482 |
Convertible preference share liabilities |  | $ | - |  |  | $ | - |  |  | $ | 7,767,238 |  |  | $ | 7,767,238 |
|  | $ | 287,482 |  |  | $ | - |  |  | $ | 13,701,238 |  |  | $ | 13,988,720 |
Schedule of the Changes in Level 3 Instrument | The following table represents the changes in Level 3 instrument for the six months period ended June 30, 2024 and 2023:
|  | 2024 |  |  | 2023 |
Financial assets at fair value through profit or loss |  |  |  |  |  |
At January 1 |  | $ | 995,101 |  |  | $ | 1,073,229 |
Losses recognized in profit or loss |  |  | 548,944 |  |  |  | (78,128 | )
At June 30 and December 31 |  | $ | 1,544,045 |  |  | $ | 995,101 |
|  | 2024 |  |  | 2023 |
Private warrant liabilities at fair value |  |  |  |  |  |
At January 1 |  | $ | 5,934,000 |  |  | $ | - |
Granted in the year |  |  | 3,642,663 |  |  |  | 9,222,288 |
Losses recognized in profit or loss |  |  | (4,592,606 | ) |  |  | (3,288,288 | )
At June 30 and December 31 |  | $ | 4,984,057 |  |  | $ | 5,934,000 |
|  | 2024 |  |  | 2023 |
Convertible preference share liabilities at fair value |  |  |  |  |  |
At January 1 |  | $ | 7,767,238 |  |  | $ | - |
Granted in the year |  |  | 6,007,337 |  |  |  | 14,067,712 |
Exercised in the year |  |  | (6,855,259 | ) |  |  | (5,214,962 | )
Losses recognized in profit or loss |  |  | 7,651,652 |  |  |  | (1,085,512 | )
At June 30 and December 31 |  |  | 14,570,968 |  |  | $ | 7,767,238 |
Schedule of Qualitative Information of Significant Unobservable Inputs and Sensitivity Analysis | The following is the qualitative information of significant unobservable inputs and sensitivity analysis of changes in significant unobservable inputs to valuation model used in Level 3 fair value measurement:
|  | Fair value at June 30, 2024 |  |  | Valuation technique |  | Significant unobservable input |  | Range (weighted average) |  |  | Relationship of inputs to fair value
Investment in a rent-a-captive company |  | $ | 1,544,045 |  |  | Net asset value |  | Not applicable |  |  | Not applicable |  |  | Not applicable
|  |  |  |  |  |  |  | Risk free rate-series A |  |  | 4.46 | % |  | The higher the risk free rate, the higher the fair value
|  |  |  |  |  |  |  | Risk free rate-series B |  |  | 4.44 | % |  | The higher the risk free rate, the higher the fair value
Warrant liabilities |  | $ | 4,984,058 |  |  | Black-Scholes Model |  | Price volatility-series A |  |  | 105.29 | % |  | No certain positive and negative relationship between stock price volatility and fair value
|  |  |  |  |  |  |  | Price volatility-series B |  |  | 100.32 | % |  | No certain positive and negative relationship between stock price volatility and fair value
|  |  |  |  |  |  |  | Dividend yield |  |  | 0.00 | % |  | The higher the dividend rate, the lower the fair value
|  |  |  |  |  |  |  | Risk free rate |  |  | 4.42 | % |  | The higher the risk free rate, the higher the fair value
Convertible preference share liabilities |  | $ | 14,570,968 |  |  | Black-Scholes Model |  | Price volatility |  |  | 97.33 | % |  | No certain positive and negative relationship between stock price volatility and fair value
|  |  |  |  |  |  |  | Dividend yield |  |  | 0.00 | % |  | The higher the dividend rate, the lower the fair value
|  |  | Fair value at December 31, 2023 |  |  | Valuation technique |  | Significant unobservable input |  |  | Range (weighted average) |  |  | Relationship of inputs to fair value
Investment in a rent -a- captive company |  | $ | 995,101 |  |  | Net asset value |  | Not applicable |  |  | Not applicable |  |  | Not applicable
Warrant liabilities |  | $ | 5,934,000 |  |  | Black-Scholes Model |  | Risk free rate |  |  | 3.90 | % |  | The higher
|  |  |  |  |  |  |  | Price volatility |  |  | 93.45 | % |  | No certain
|  |  |  |  |  |  |  | Dividend yield |  |  | 0.00 | % |  | The higher
|  |  |  |  |  |  |  | Risk free rate |  |  | 3.90 | % |  | The higher
Convertible preference share liabilities |  | $ | 7,767,238 |  |  | Black-Scholes Model |  | Price volatility |  |  | 93.23 | % |  | No certain positive and negative relationship between stock price volatility and fair value
|  |  |  |  |  |  |  | Dividend yield |  |  | 0.00 | % |  | The higher the dividend rate, the lower the fair value

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- Definition The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_d&doctype=Standard -URIDate 2024-03-27 + Details
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