XML 80 R19.htm IDEA: XBRL DOCUMENT
v3.24.3

WARRANTS AND OPTIONS (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2024
Warrants And Options |
SCHEDULE OF WARRANTS TRANSACTIONS | SCHEDULE OF WARRANTS TRANSACTIONS
|  | Number |  |  | Weighted Average Exercise Price |
Balance, January 1, 2023 |  |  | 2,822,789 |  |  | $ | 8.85 |
Warrants issued in the March 2023 Private Placement |  |  | 413,785 |  |  |  |  |
Exercise of warrants |  |  | (36,800 | ) |  |  |  |
Warrants issued in the June 2023 Registered Direct Offering |  |  | 885,838 |  |  |  |  |
Warrants issued in the December 2023 Registered Direct Offering |  |  | 300,622 |  |  |  |  |
Balance, December 31, 2023 |  |  | 4,386,234 |  |  | $ | 6.58 |
Warrants issued in the January 2024 Registered Direct Offering |  |  | 651,062 |  |  |  | 3.75 |
Pre-Funded Warrants issued in the August 2024 Registered Direct Offering |  |  | 1,200,000 |  |  |  | 0.00025 |
Balance, September 30, 2024 |  |  | 6,237,296 |  |  | $ | 4.90 |
SCHEDULE OF OUTSTANDING WARRANTS | As at September 30, 2024, the Company had outstanding warrants, enabling the holders to acquire common shares as follows: SCHEDULE OF OUTSTANDING WARRANTS
September 30, 2024 |  |  | Expiry date |  | Exercise price |  | Exercise price (USD) |
| 1,063,325 |  |  | November 10, 2025 |  | ILS |  |  | 17.8545 |  |  | $ | 4.81 |
| 546,653 |  |  | December 24, 2025 |  | ILS |  |  | 17.8545 |  |  | $ | 4.81 |
| 88,440 |  |  | April 18, 2026 |  | ILS |  |  | 72.563 |  |  | $ | 19.56 |
| 433,825 |  |  | May 28, 2026 |  | ILS |  |  | 72.563 |  |  | $ | 19.56 |
| 653,746 |  |  | November 8, 2024 |  | CAD |  |  | 5.10 |  |  | $ | 4.00 |
| 413,785 |  |  | March 13, 2025 |  | CAD |  |  | 5.88 |  |  | $ | 4.38 |
| 885,838 |  |  | June 12, 2025 |  | CAD |  |  | 7.33 |  |  | $ | 5.50 |
| 300,622 |  |  | December 13, 2025 |  | CAD |  |  | 5.13 |  |  | $ | 3.75 |
| 651,062 |  |  | January 4, 2026 |  | CAD |  |  | 5.13 |  |  | $ | 3.75 |
| 1,200,000 |  |  |  |  |  |  |  |  |  |  |  |  |
| 6,237,296 |  |  |  |  |  |  |  |  |  |  |  |  |
SCHEDULE OF STOCK OPTION TRANSACTIONS | Stock option transactions for the nine months ended September 30, 2024, and for the year ending December 31, 2023, are as follows: SCHEDULE OF STOCK OPTION TRANSACTIONS
|  | Number |  |  | Weighted Average Exercise Price (CAD) |  |  | Weighted Average Exercise Price (USD) |
|  | Unaudited |  |  | Unaudited |  |  | Unaudited |
Balance January 1, 2023 |  |  | 753,337 |  |  | $ | 7.93 |  |  | $ | 6.13 |
Options granted (i)(ii)(iii)(iv) |  |  | 694,100 |  |  |  | - |  |  |  |  |
Exercise of options |  |  | - |  |  |  |  |  |  |  |  |
Expiry of options |  |  | (24,550 | ) |  |  |  |  |  |  |  |
Balance December 31, 2023 |  |  | 1,422,887 |  |  | $ | 6.33 |  |  | $ | 4.78 |
Options cancelled |  |  | (133,550 | ) |  |  | - |  |  |  |  |
Options granted (v) |  |  | 552,000 |  |  |  |  |  |  |  |  |
Balance September 30, 2024 |  |  | 1,841,337 |  |  | $ | 5.22 |  |  | $ | 3.86 |
(i) On January 4, 2023, 326,600 stock options were issued to directors and consultants with an exercise price of CAD$4.125. The options expire on January 4, 2033. The fair value of the options granted was estimated at $1,017 using the Black-Scholes option pricing model, using the following assumptions: Share Price: CAD$4.50; Expected option life 10 years; Volatility 112%; Risk-free interest rate 3.28%; Dividend yield 0%. (ii)On February 8, 2023, 40,000 stock options were issued to a consultant with an exercise price of CAD$3.75. The options expire on November 25, 2027. The fair value of the options granted was estimated at $135 using the Black-Scholes option pricing model, using the following assumptions: Share Price: CAD$5.45; Expected option life 4.8 years; Volatility 112%; Risk-free interest rate 3.16%; Dividend yield 0%. (iii) On April 18, 2023, 169,500 stock options were issued to employees with an exercise price of CAD$4.00. The options expire on April 18, 2033. The fair value of the options granted was estimated at $420 using the Black-Scholes option pricing model, using the following assumptions: Share Price: CAD$3.55; Expected option life 10 years; Volatility 111%; Risk-free interest rate 3.57%; Dividend yield 0%. (iv)On June 28, 2023, 98,000 stock options were issued to officers with an exercise price of CAD$6.125. The options expire on June 28, 2033. The fair value of the options granted was estimated at $443 using the Black-Scholes option pricing model, using the following assumptions: Share Price: CAD$7.30; Expected option life 5 years; Volatility 111%; Risk-free interest rate 4.14%; Dividend yield 0%. (v) On August 14, 2024, 552,000 stock options were issued to employees, consultants and officers with an exercise price of $1.78. The options expire on August 13, 2029. The fair value of the options granted was estimated at $779 using the Black-Scholes option pricing model, using the following assumptions: Share Price: $1.78; Expected option life 5 years; Volatility 109%; Risk-free interest rate 3.67%; Dividend yield 0%.
SCHEDULE OF OUTSTANDING STOCK OPTIONS | As at September 30, 2024, the Company had outstanding stock options, enabling the holders to acquire common shares as follows: SCHEDULE OF OUTSTANDING STOCK OPTIONS
Outstanding as of September 30, 2024 |  |  | Exercisable as of September 30, 2024 |  |  | Expiry date |  | Exercise price (CAD) |  | Exercise price (USD) |
| 217,333 |  |  |  | 217,333 |  |  | August 20, 2025 |  | CAD |  |  | 3.75 |  |  | $ | 2.77 |
| 13,333 |  |  |  | 13,333 |  |  | January 28, 2025 |  | CAD |  |  | 7.50 |  |  | $ | 5.55 |
| 20,000 |  |  |  | 20,000 |  |  | June 3, 2026 |  | CAD |  |  | 21.00 |  |  | $ | 15.53 |
| 6,671 |  |  |  | 6,671 |  |  | October 28, 2026 |  | CAD |  |  | 20.00 |  |  | $ | 14.79 |
| 360,000 |  |  |  | 270,000 |  |  | August 2, 2032 |  | CAD |  |  | 8.90 |  |  | $ | 6.58 |
| 120,000 |  |  |  | 120,000 |  |  | August 21, 2032 |  | CAD |  |  | 10.00 |  |  | $ | 7.39 |
| 320,000 |  |  |  | 320,000 |  |  | January 4, 2033 |  | CAD |  |  | 4.13 |  |  | $ | 3.05 |
| 40,000 |  |  |  | 40,000 |  |  | November 25, 2027 |  | CAD |  |  | 5.03 |  |  | $ | 3.72 |
| 114,000 |  |  |  | 48,000 |  |  | April 18, 2033 |  | CAD |  |  | 4.00 |  |  | $ | 2.96 |
| 18,000 |  |  |  | 8,000 |  |  | June 28, 2028 |  | CAD |  |  | 6.13 |  |  | $ | 4.53 |
| 60,000 |  |  |  | 44,000 |  |  | September 20, 2033 |  | CAD |  |  | 5.50 |  |  | $ | 4.07 |
| 552,000 |  |  |  | - |  |  | August 14, 2034 |  | CAD |  |  | 2.40 |  |  | $ | 1.78 |
| 1,841,337 |  |  |  | 1,107,337 |  |  |  |  |  |  |  |  |  |  |  |  |
SCHEDULE OF RSU’S TRANSACTIONS | RSUs transactions for the nine months ended September 30, 2024, and for the year ending December 31, 2023, are as follows: SCHEDULE OF RSU’S TRANSACTIONS
|  | Number |
Balance, January 1, 2023 |  |  | 288,000 |
RSUs granted |  |  | 523,300 |
Expiry of RSUs |  |  | (36,666 | )
Exercise of RSUs |  |  | (185,800 | )
Balance, December 31, 2023 |  |  | 588,884 |
RSUs cancelled |  |  | (34,166 | )
RSUs granted |  |  | 326,000 |
Exercise of RSUs |  |  | (324,668 | )
Balance, September 30, 2024 |  |  | 556,000 |

X
- Definition Disclosure of number of shares of other equity instruments explanatory. + References No definition available. + Details
Name: | AZ_DisclosureOfNumberOfSharesOfOtherEquityInstrumentsExplanatory
Namespace Prefix: | AZ_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of warrants transactions explanatory. + References No definition available. + Details
Name: | AZ_DisclosureOfWarrantsTransactionsExplanatory
Namespace Prefix: | AZ_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | AZ_DisclosureWarrantsAndOptionsAbstract
Namespace Prefix: | AZ_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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 -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 45 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the range of exercise prices for outstanding share options. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 45 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration