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v3.23.2

SHARE-BASED COMPENSATION (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022
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 | ​ | — | ​ | — | ​
| ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31 | ​
​ |  | 2022 |  | 2021 |  | 2020 | ​
Weighted average expected term (years) | ​ | 5.59-7.23 | ​ | 5.00-6.11 | ​ | 5.95-6.11 | ​
Interest rate | ​ | 1.89%-4.25 | % | 0.64%-1.34 | % | 0.38%-1.71 | %
Volatility | ​ | 51%-54 | % | 51%-52 | % | 45%-51 | %
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
| ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2022 |  | 2021 |  | 2020
Cost of revenue | ​ | $ | 290 | ​ | $ | 98 | ​ | $ | 95
Research and development | ​ | ​ | 349 | ​ | ​ | 184 | ​ | ​ | 208
Selling and marketing | ​ | ​ | 524 | ​ | ​ | 348 | ​ | ​ | 262
General and administrative | ​ | ​ | 743 | ​ | ​ | 305 | ​ | ​ | 257
​ | ​ | $ | 1,906 | ​ | $ | 935 | ​ | $ | 822
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
| ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ | ​ | 2022 | ​ | 2021 | ​ | 2020
​ | ​ | ​ | ​ | Weighted | ​ | ​ | ​ | Weighted | ​ | ​ | ​ | Weighted
​ | ​ | Number | ​ | average | ​ | Number | ​ | average | ​ | Number | ​ | average
​ |  | of options |  | exercise price |  | of options |  | exercise price |  | of options |  | exercise price
​ | ​ | ​ | ​ | $ | ​ | ​ | ​ | $ | ​ | ​ | ​ | $
Options at beginning of year | ​ | 3,854,974 | ​ | 1.61 | ​ | 3,456,165 | ​ | 1.07 | ​ | 3,332,160 | ​ | 0.92
Granted | ​ | 2,092,904 | ​ | 5.76 | ​ | 786,636 | ​ | 3.75 | ​ | 1,158,058 | ​ | 1.32
Exercised | ​ | (275,055) | ​ | 0.77 | ​ | (110,738) | ​ | 0.91 | ​ | (426,575) | ​ | 0.44
Forfeited | ​ | (385,939) | ​ | 2.82 | ​ | (277,089) | ​ | 1.24 | ​ | (607,478) | ​ | 1.15
Options outstanding at end of year | ​ | 5,286,884 | ​ | 3.21 | ​ | 3,854,974 | ​ | 1.61 | ​ | 3,456,165 | ​ | 1.07
Options exercisable at end of year | ​ | 2,457,312 | ​ | 1.34 | ​ | 2,246,011 | ​ | 1.00 | ​ | 1,834,542 | ​ | 0.90

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- 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 Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2022-03-24 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_47_a&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_45_b&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 Reference 1: http://www.xbrl.org/2003/role/disclosureRef -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 + Details
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