XML 33 R20.htm IDEA: XBRL DOCUMENT v3.24.3

SHARE-BASED PAYMENT (Tables)

6 Months Ended

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

X

- 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

Name:	ifrs-full_AdditionalInformationAboutSharebasedPaymentArrangements
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

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

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

Name:	ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

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 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

Name:	ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

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

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

Name:	ifrs-full_ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration