XML 74 R62.htm IDEA: XBRL DOCUMENT
v3.23.1

Loans and borrowings (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Borrowings [abstract] |
Schedule of reconciliation of liabilities arising from financing activities |
|  | Lease liabilities $ |  |  | Trade financing $ |  |  | Convertible securities $ |  |  | Preference shares liabilities $ |  |  | Amounts due to shareholders $ |  |  | Total $ |
|  | (note 22) |  |  | (note 23(a)) |  |  | (note 24) |  |  | (note 25) |  |  |  |  |  |  |
At January 1, 2021 |  |  | 1,669,857 |  |  |  | — |  |  |  | 15,346,113 |  |  |  | — |  |  |  | 133,314 |  |  |  | 17,149,284 |
Changes from financing cash flows: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from issuance of convertible securities |  |  | — |  |  |  | — |  |  |  | 4,980,718 |  |  |  | — |  |  |  | — |  |  |  | 4,980,718 |
Proceeds from issuance of preference shares liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 25,970,000 |  |  |  | — |  |  |  | 25,970,000 |
Capital element of lease rentals paid |  |  | (1,299,031 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1,299,031 | )
Interest element of lease rentals paid |  |  | (205,915 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (205,915 | )
Decrease in amounts due to shareholders |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (128,797 | ) |  |  | (128,797 | )
Total changes from financing cash flows |  |  | (1,504,946 | ) |  |  | — |  |  |  | 4,980,718 |  |  |  | 25,970,000 |  |  |  | (128,797 | ) |  |  | 29,316,975 |
Other changes: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increase in lease liabilities from entering into new leases |  |  | 4,896,384 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 4,896,384 |
Interest expenses (note 8(a)) |  |  | 205,915 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 205,915 |
Fair value loss on convertible securities (note 2 4 ) |  |  | — |  |  |  | — |  |  |  | 29,054,669 |  |  |  | — |  |  |  | — |  |  |  | 29,054,669 |
Fair value loss on preference shares liabilities (note 2 5 ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 125,398,798 |  |  |  | — |  |  |  | 125,398,798 |
Changes in the carrying amount of preference shares liabilities (note 2 5 ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 5,009,847 |  |  |  | — |  |  |  | 5,009,847 |
Reclassification of Series A, Series B and Series C preference shares from equity |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 279,832,806 |  |  |  | — |  |  |  | 279,832,806 |
Fair value recognized in other reserve due to amendment of terms (note 2 4 ) |  |  | — |  |  |  | — |  |  |  | 811,819 |  |  |  | — |  |  |  | — |  |  |  | 811,819 |
Converted to Series D preference shares of the Company (note 2 4 ) |  |  | — |  |  |  | — |  |  |  | (50,193,319 | ) |  |  | 50,193,319 |  |  |  | — |  |  |  | — |
Vesting of shares under the restricted share scheme |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (4,517 | ) |  |  | (4,517 | )
Total other changes |  |  | 5,102,299 |  |  |  | — |  |  |  | (20,326,831 | ) |  |  | 460,434,770 |  |  |  | (4,517 | ) |  |  | 445,205,721 |
At December 31, 2021 |  |  | 5,267,210 |  |  |  | — |  |  |  | — |  |  |  | 486,404,770 |  |  |  | — |  |  |  | 491,671,980 |
|  | Lease liabilities |  |  | Trade financing |  |  | Convertible securities |  |  | Preference shares liabilities |  |  | Amounts due to shareholders |  |  | Total |
|  | $ |  |  | $ |  |  | $ |  |  | $ |  |  | $ |  |  | $ |
|  | (note 22) |  |  | (note 23(a)) |  |  | (note 24) |  |  | (note 25) |  |  |  |  |  |  |
At January 1, 2022 |  |  | 5,267,210 |  |  |  | — |  |  |  | — |  |  |  | 486,404,770 |  |  |  | — |  |  |  | 491,671,980 |
Changes from financing cash flows: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital element of lease rentals paid |  |  | (1,834,272 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1,834,272 | )
Interest element of lease rentals paid |  |  | (244,085 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (244,085 | )
Interest paid |  |  | — |  |  |  | (172,978 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (172,978 | )
Proceeds from trade financing |  |  | — |  |  |  | 21,677,075 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 21,677,075 |
Repayment of trade financing |  |  | — |  |  |  | (21,677,075 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (21,677,075 | )
Total changes from financing cash flows |  |  | (2,078,357 | ) |  |  | (172,978 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2,251,335 | )
Other changes: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increase in lease liabilities from entering into new leases |  |  | 833,538 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 833,538 |
Interest expenses (note 8(a)) |  |  | 244,085 |  |  |  | 172,978 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 417,063 |
Changes in the carrying amount of preference shares liabilities (note 2 5 ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,752,758 |  |  |  | — |  |  |  | 3,752,758 |
Additions from acquisition (note 3 3 (C)) |  |  | 2,379,687 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,379,687 |
Fair value loss on preference shares liabilities (note 2 5 ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 60,091,353 |  |  |  | — |  |  |  | 60,091,353 |
Reclassification to share premium (note 25) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (550,248,881 | ) |  |  | — |  |  |  | (550,248,881 | )
Total other changes |  |  | 3,457,310 |  |  |  | 172,978 |  |  |  | — |  |  |  | (486,404,770 | ) |  |  | — |  |  |  | (482,774,482 | )
At December 31, 2022 |  |  | 6,646,163 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6,646,163 |

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

X
- Definition The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 44D -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_44D&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration