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SHAREHOLDERS EQUITY | 9 Months Ended
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Sep. 30, 2024
Disclosure of classes of share capital [abstract] |
SHAREHOLDERS EQUITY | NOTE 4 - SHAREHOLDERS EQUITY
| The Company’s Authorized share capital is unlimited common shares without par value (“Shares”).
| a) | On September 24, 2024, the Board approved a 1-for-2.5 reverse stock split, (the “Reverse Split”). Consequently, all share numbers, share prices, and exercise prices have been retroactively adjusted in these consolidated financial statements for all periods presented.
| b) | During the nine months ended September 30, 2023, the Company issued 36,800 shares in respect of 36,800 warrants that were exercised for gross proceeds of $140 (note 3 (c) and note 5 (a)).
| c) | During the nine months ended September 30, 2023, the Company issued 130,333 shares in respect of 130,333 RSUs that were exercised (note 5 (c)).
| d) | On March 20, 2023, the Company closed a private placement for gross proceeds of $2,604 through the issuance of 713,424 units (“March 2023 Units”) at a price per Unit of US$3.65 (CAD$4.88). Each Unit consists of one common share and one half of one common share purchase warrant (each whole such warrant a “March 2023 Warrannt”). An aggregate of 356,711 March 2023 Warrants were issued with an exercise price of CAD$5.88 (US$4.44) The March 2023 Warrants have a term of two years and if fully exercised, will result in the issuance of an additional 356,711 common shares (“March 2023 Private Placement Warrants”). A finder’s fee of $208 (CAD$290) was paid and 57,074 March 2023 Private Placement Warrants were issued in connection with the private placement.
| e) | On June 15 and on June 20, 2023, the Company closed registered direct offerings for gross proceeds of $6,873 through the issuance of 1,527,310 units (“June 2023 Units”) at a price per June 2023 Unit of US$4.50 (CAD$6.03). Each June 2023 Unit consists of one common share and one half of one common share purchase warrant (each whole such warrant a “June 023 Warrant”). An aggregate of 763,654 June 2023 Warrants were issued with an exercise price of CAD$7.33 (US$5.50) The June 2023 Warrants have a term of two years and if fully exercised, will result in the issuance of an additional 763,654 common shares (“June 2023 Registered Direct Offerings Warrants”). A finder’s fee of $550 (CAD$733) was paid and 122,185 non-registered warrants were issued in connection with the Registered Direct Offerings.
| f) | On January 4, 2024, the Company closed a registered direct offering for gross proceeds of $3,227 through the issuance of 1,122,521 units (“January 2024 Units”) at a price per Unit of $2.88 (CAD$3.40). Each January 2024 Unit consists of one Common Share and one half of one Common Share purchase warrant (each whole such warrant a “January 2024 Warrant”). An aggregate of 561,260 January 2024 Warrants were issued with an exercise price of CAD$5.13 ($3.75) per share. The Warrants have a term of two years and if fully exercised, will result in the issuance of an additional 561,260 Common Shares (“January 2024 Registered Direct Offerings Warrants”). A finder’s fee of $258 (CAD$348 thousand) was paid and 89,802 January 2024 Registered Direct Offerings Warrants were issued in connection with the registered direct Offering.
| g) | On April 2, 2024, the Company closed a registered direct offering for gross proceeds of approximately $3,300 at a purchase price of $0.875 per share and issued an aggregate of 3,792,200 common shares in the registered direct offering. The Company issued 293,776 common shares as finders’ fee.
| h) | On August 12, 2024, the Company closed its previously announced private placement for gross proceeds of approximately $2,502, at a purchase price of $0.875 per common share and $0.875 per pre-funded warrant. The Company issued a total of 1,839,554 common shares and pre-funded warrants to purchase up to 1,200,000 common shares, with each pre-funded warrant having an exercise price of $0.0001 per share. Each pre-funded warrant has an exercise price of $0.00025 per share and will expire when exercised in full. Certain directors and officers of the Company purchased $420 value of common shares in the private placement. In connection with the closing, the Company has issue certain non-U.S. residents 180,624 common shares as finders fees.
| i) | During the nine months ended September 30, 2024, the Company issued 324,668 Shares in respect of 324,668 RSUs that were exercised (note 5 (c)).
A2Z CUST2MATE SOLUTIONS CORP. (formerly A2Z Smart Technologies Corp.) NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Unaudited) (Expressed in thousands of US Dollars)

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