XML 122 R86.htm IDEA: XBRL DOCUMENT

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