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SHARE-BASED PAYMENT (Tables)

6 Months Ended

Jun. 30, 2023

SHARE-BASED PAYMENT

Summary of assumptions used for estimating fair value of share-based awards, granted

​

​	​	​	​	​	​
​	​	For the period of			​
​	​	six months ended			​
​	​	June 30,			​
​	​	2023	​	2022	​
​		(unaudited)		(unaudited)
Weighted average expected term (years)	​	5.96-6.37	​	5.97-6.10	​
Interest rate	​	4.18%-4.21	%	1.89%-2.41	%
Volatility	​	47.56%-47.12	%	51.50%-51.78	%
Dividend yield	​	—	​	—	​

Summary of share-based compensation expense was recorded in the statement of profit or loss and other comprehensive loss

​

​	​	​	​	​	​	​	​
​	​	For the period of
​	​	six months ended					​
​	​	June 30,					​
​	​	2023		​	2022		​
​		(unaudited)			(unaudited)
Cost of revenue	​	$	159	​	$	65	​
Research and development	​	​	295	​	​	130	​
Selling and marketing	​	​	261	​	​	237	​
General and administrative	​	​	413	​	​	300	​
​	​	$	1,128	​	$	732	​

Summary of changes in outstanding share options

​

​	​	​	​	​	​	​	​	​
​	​	For the period of six months
​	​	ended June 30,
​	​	2023 (unaudited)			​	2022 (unaudited)
​	​	​	​	Weighted	​	​	​	Weighted
​	​	Number	​	average	​	Number	​	average
​		of options		exercise price		of options		exercise price
​	​	​	​	$	​	​	​	$
Options at beginning of the period	​	5,286,884	​	3.21	​	3,854,651	​	1.61
Granted	​	264,291	​	4.25	​	1,317,338	​	4.17
Exercised	​	(23,126)	​	0.81	​	(113,178)	​	0.98
Forfeited	​	(79,476)	​	2.64	​	(204,579)	​	1.78
Options outstanding at end of the period	​	5,448,573	​	3.27	​	4,854,232	​	2.31
Options exercisable at end of the period	​	3,112,899	​	1.97	​	2,366,149	​	1.14

X

- Definition

The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options.

+ References

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-Name IFRS
-Number 2
-IssueDate 2022-03-24
-Paragraph 47
-Subparagraph a
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X

- Definition

The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2022-03-24
-Paragraph 45
-Subparagraph b
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X

- Definition

The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's profit (loss).

+ References

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-Name IFRS
-Number 2
-IssueDate 2022-03-24
-Paragraph 50
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_50&doctype=Standard
-URIDate 2022-03-24

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