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SHARE-BASED PAYMENT (Tables) | 6 Months Ended
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Jun. 30, 2024
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, | ​
​ | ​ | 2024 | ​ | 2023 | ​
​ |  | (unaudited) |  | (unaudited) |
Weighted average expected term (years) | ​ | 5.44-6.11 | ​ | 5.96-6.37 | ​
Interest rate | ​ | 4.24 | % | 4.18%-4.21 | %
Volatility | ​ | 47.29%-48.21 | % | 47.56%-47.12 | %
Dividend yield | ​ | 0 | % | 0 | %
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,
​ | ​ | 2024 | ​ | 2023
​ |  | (unaudited) |  | (unaudited)
Cost of revenue | ​ | $ | 190 | ​ | $ | 159
Research and development | ​ | ​ | 318 | ​ | ​ | 295
Selling and marketing | ​ | ​ | 403 | ​ | ​ | 261
General and administrative | ​ | ​ | 683 | ​ | ​ | 413
​ | ​ | $ | 1,594 | ​ | $ | 1,128
Summary of changes in outstanding share options | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the period of six months
​ | ​ | ended June 30,
​ | ​ | 2024 (unaudited) | ​ | 2023 (unaudited)
​ | ​ | ​ | ​ | Weighted | ​ | ​ | ​ | Weighted
​ | ​ | Number | ​ | average | ​ | Number | ​ | average
​ |  | of options |  | exercise price |  | of options |  | exercise price
​ | ​ | ​ | ​ | $ | ​ | ​ | ​ | $
Options at beginning of the period | ​ | 4,908,983 | ​ | 3.25 | ​ | 5,286,884 | ​ | 3.21
Granted | ​ | 18,100 | ​ | 0.01 | ​ | 264,291 | ​ | 4.25
Exercised | ​ | (271,036) | ​ | 0.91 | ​ | (23,126) | ​ | 0.81
Forfeited | ​ | (205,828) | ​ | 3.67 | ​ | (79,476) | ​ | 2.64
Options outstanding at end of the period | ​ | 4,450,219 | ​ | 3.36 | ​ | 5,448,573 | ​ | 3.27
Options exercisable at end of the period | ​ | 3,182,050 | ​ | 2.83 | ​ | 3,112,899 | ​ | 1.97
Summary of changes in outstanding RSU | ​
​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Weighted-
​ | ​ | Number | ​ | average fair
​ |  | of Units | ​ | value
Balance at January 1, 2024 | ​ | 919,750 | ​ | 2.76
Granted | ​ | 382,988 | ​ | 2.86
Vested | ​ | (41,775) | ​ | 2.36
Cancelled | ​ | (102,013) | ​ | 2.74
Units outstanding at June 30, 2024 | ​ | 1,158,950 | ​ | 2.80

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- Definition Additional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Share-based payment arrangements [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 52 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_52&doctype=Standard -URIDate 2023-03-23 + Details
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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 2023-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_a&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 45 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_45_b&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 50 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_50&doctype=Standard -URIDate 2023-03-23 + Details
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