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Acquisition of ACT Group - Summary of Recognized Amounts of Assets Acquired and Liabilities Assumed at the Date of Acquisition (Details) | Dec. 31, 2022 USD ($)
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Disclosure of detailed information about business combination [abstract] |
Property, plant and equipment | $ 5,649,182
Intangible assets | 13,826,389
Interests in associates | 788,472
Deferred tax assets | 235,879
Inventories | 1,294,959
Trade receivables | 2,594,976
Deposits, prepayments and other receivables | 2,013,985
Cash and cash equivalents | 5,623,061
Trade payables | (857,537)
Accrued expenses and other current liabilities | (2,763,480)
Contract liabilities | (416,307)
Lease liabilities | (2,379,687)
Tax liabilities | (5,713)
Deferred tax liabilities | (2,913,666)
Other non-current liabilities | (223,207)
Total identifiable net assets acquired | $ 22,467,306

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- Definition The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
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- Definition The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Paragraph IE72 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2022-03-24 + Details
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