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v3.23.1

Consolidated statements of financial position - USD ($) | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Assets |  |
Property, plant and equipment | $ 13,102,546 | $ 13,037,192
Intangible assets | 14,785,875 | 23,826,282
Goodwill | 33,800,276 | 3,978,065
Interests in associates | 788,472 |
Deferred tax assets | 243,449 | 79,702
Deferred expenses | 6,307,834 | 0
Other non-current assets | 1,292,462 | 693,548
Non-current assets | 70,320,914 | 41,614,789
Deferred expenses | 4,577,255 |
Inventories | 4,534,072 | 6,829,226
Trade receivables | 41,691,913 | 47,041,538
Deposits, prepayments and other receivables | 6,889,114 | 7,817,756
Amounts due from related companies |  | 9,060
Financial assets at fair value through profit or loss | 17,537,608 | 9,906,000
Short-term deposits | 19,920,160 |
Cash and cash equivalents | 146,660,195 | 35,288,952
Current assets | 241,810,317 | 106,892,532
Total assets | 312,131,231 | 148,507,321
Liabilities |  |
Deferred tax liabilities | 3,185,440 | 659,498
Preference shares liabilities |  | 486,404,770
Warrant liabilities | 3,574,885 |
Lease liabilities | 3,763,230 | 3,600,232
Other non-current liabilities | 949,701 |
Non-current liabilities | 11,473,256 | 490,664,500
Trade payables | 7,291,133 | 9,979,726
Accrued expenses and other current liabilities | 15,611,421 | 36,280,298
Contract liabilities | 5,674,290 | 9,587,245
Lease liabilities | 2,882,933 | 1,666,978
Liabilities for puttable financial instrument | 17,138,905 | 0
Tax payable | 8,596,433 | 1,223,487
Current liabilities | 57,195,115 | 58,737,734
Total liabilities | 68,668,371 | 549,402,234
Equity [abstract] |  |
Share capital | 13,698 | 1,493
Reserves | 237,050,429 | (400,811,431)
Total equity/(equity deficiency) attributable to equity shareholders of the Company | 237,064,127 | (400,809,938)
Non-controlling interests | 6,398,733 | (84,975)
Total equity/(equity deficiency) | 243,462,860 | (400,894,913)
Total equity and liabilities | $ 312,131,231 | $ 148,507,321

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- Definition The nominal value of capital issued. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_e&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph 12 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_12_f&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 10 -IssueDate 2022-03-24 -Paragraph 22 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=10&code=ifrs-tx-2022-en-r&anchor=para_22&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph q -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_q&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of assets that do not meet the definition of current assets. [Refer: Current assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B12 -Subparagraph b -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B12_b_ii&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_66&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of non-current lease liabilities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Paragraph 47 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_47_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of non-current prepayments. [Refer: Prepayments] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 70 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_70&doctype=Standard -URIDate 2022-03-24 + Details
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