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Unaudited Condensed Interim Consolidated Statements of Changes in Equity - USD ($) | Share capital - ordinary share | Share capital - preference share | Advance receipts for share capital | Additional paid in capital in excess of par value of ordinary share | Additional paid in capital-treasury share transactions | Employee share options | Restricted share units | Additional paid in capital in excess of par value of preference share | Accumulated deficit | Financial statements translation differences of foreign operations | Treasury shares | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at Dec. 31, 2022 | $ 7,136 |  |  | $ 153,288,043 |  | $ 1,442,346 |  |  | $ (96,984,380) | $ 370,178 | $ (29,580,140) | $ 28,543,183
Profit for the period |  |  |  |  |  |  |  |  | 13,495,614 |  |  | 13,495,614
other comprehensive income loss |  |  |  |  |  |  |  |  | 89,457 | 584,840 |  | 674,297
Total comprehensive income (loss) for the period |  |  |  |  |  |  |  |  | 13,585,071 | 584,840 |  | 14,169,911
Expiration of share options |  |  |  | 881,689 |  | (881,689) |  |  |  |  |  |
Employee share option plans |  |  |  |  |  | 203,676 |  |  |  |  |  | 203,676
Share-based payment for professional services | 13 |  |  | 695,662 |  |  |  |  |  |  |  | 695,675
Exercise of convertible preference shares | 560 |  |  | 5,214,402 |  |  |  |  |  |  |  | 5,214,962
Issuance of restricted share units | 99 |  |  | 697,802 |  |  | 175,599 |  |  |  |  | 873,500
Exercise of warrants | 38 |  |  | 4,450,788 |  |  |  |  |  |  |  | 4,450,826
Balance at Dec. 31, 2023 | 7,846 |  |  | 165,228,386 |  | 764,333 | 175,599 |  | (83,399,309) | 955,018 | (29,580,140) | 54,151,733
Profit for the period |  |  |  |  |  |  |  |  | 1,611,588 |  |  | 1,611,588
other comprehensive income loss |  |  |  |  |  |  |  |  | 2,112 | (1,949,532) |  | (1,947,420)
Total comprehensive income (loss) for the period |  |  |  |  |  |  |  |  | 1,613,700 | (1,949,532) |  | (335,832)
Expiration of share options |  |  |  |  |  |  |  |  |  |  |  |
Share-based payment for professional services | 122 |  |  | 722,054 |  |  |  |  |  |  |  | 722,176
Exercise of convertible preference shares | 2,178 |  |  | 6,264,479 |  |  |  |  |  |  |  | 6,266,657
Issuance of restricted share units | 5 |  |  | 30,734 |  |  | (69,795) |  |  |  |  | (39,056)
Stock Split |  |  |  |  |  |  |  |  |  |  |  |
Issuance of ordinary shares | 2,143 |  |  | 11,287,861 |  |  |  |  |  |  |  | 11,290,004
Acquisition of intangible asset through share-based payment | 5 |  |  | (5) |  |  |  |  |  |  |  |
Balance at Jun. 30, 2024 | $ 12,299 |  |  | $ 183,533,509 |  | $ 764,333 | $ 105,804 |  | $ (81,785,609) | $ (994,514) | $ (29,580,140) | $ 72,055,682

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