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LPS | 12 Months Ended
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Dec. 31, 2023
LPS [Abstract] |
LPS | 26. LPS Basic LPS is calculated by dividing the loss for the year attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the year. Diluted LPS is calculated by dividing the loss attributable to ordinary equity holders of the parent (after adjusting for interest on the convertible preference shares) by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares. The following table sets forth the reconciliation of the numerator and denominator used in the computation of basic and diluted loss per common share for the period ended December 31, 2023, and December 31, 2022 and December 31, 2021:
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | $ |  |  | $ |  |  | $ |
Numerator: |  |  |  |  |  |  |  |  |
Net loss used for basic earnings per share |  |  | (363,874,560 | ) |  |  | (23,583,342 | ) |  |  | (18,002,646 | )
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Basic weighted-average outstanding common shares |  |  | 65,891,620 |  |  |  | 58,300,082 |  |  |  | 57,073,267 |
Effect of dilutive potential common shares resulting from options |  |  | 1,444,589 |  |  |  | 2,819,653 |  |  |  | 14,098 |
Effect of dilutive potential restricted stock units |  |  | 799,436 |  |  |  | 1,560,396 |  |  |  | 931,989 |
Effect of dilutive potential warrants units |  |  | 7,057,578 |  |  |  | - |  |  |  | - |
Effect of dilutive potential earnout units |  |  | 10,781,188 |  |  |  | - |  |  |  | - |
Weighted-average shares outstanding - diluted |  |  | 85,974,411 |  |  |  | 62,680,131 |  |  |  | 58,019,354 |
Net loss per common share: |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted loss per share |  |  | (5.34 | ) |  |  | (0.40 | ) |  |  | (0.32 | )
Where a loss has occurred, basic and diluted loss per share is the same because the outstanding share options are antidilutive. Accordingly, diluted LPS equals basic LPS. Total stock options, restricted stock units, warrants units and earnout outstanding at December 31, 2023, totaling 20,082,790 (2022: 4,380,049, 2021: 946,088) are potentially dilutive. In accordance with the requirements of IAS 33 – Earnings per share, the weighted-average number of shares of common stock outstanding prior to the SPAC Transaction have been retroactively adjusted by the Exchange Ratio to give effect to the reverse recapitalization treatment of the SPAC Transaction. Refer to Note 1 for detail.

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