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Equity – Share-Based Compensation and Share-Based Payment Reserve (Tables) | 12 Months Ended
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Dec. 31, 2022
Equity – Share-Based Compensation and Share-Based Payment Reserve [Abstract] |
Schedule of changes in stock options |
|  | Number of options outstanding |  |  | Weighted average exercise price |  |  | Weighted average exercise price |
Balance, January 1, 2020 |  |  | 21,162,717 |  |  | AUD$ | 0.15 |  |  | $ |  |
Granted (i) |  |  | 12,650,000 |  |  |  | 0.08 |  |  |  |  |
Expired (ii) |  |  | (3,400,000 | ) |  |  | 0.20 |  |  |  |  |
Forfeited (iii) |  |  | (5,464,475 | ) |  |  | 0.11 |  |  |  |  |
Balance, December 31, 2020 |  |  | 24,948,242 |  |  | AUD$ | 0.11 |  |  |  |  |
Granted (iv) |  |  | 11,500,000 |  |  |  | 0.08 |  |  |  |  |
Expired (v) |  |  | (921,116 | ) |  |  | 0.05 |  |  |  |  |
Forfeited (vi) |  |  | (4,295,425 | ) |  |  | 0.09 |  |  |  |  |
Balance, December 31, 2021 |  |  | 31,231,701 |  |  | AUD$ | 0.10 |  |  |  |  |
Granted (vii) |  |  | 7,503,678 |  |  |  | 0.05 |  |  |  | 0.03 |
Expired (viii) |  |  | (3,350,000 | ) |  |  | 0.18 |  |  |  | 0.12 |
Forfeited (ix) |  |  | (5,770,000 | ) |  |  | 0.08 |  |  |  | 0.05 |
Balance, December 31, 2022 |  |  | 29,615,379 |  |  | AUD$ | 0.09 |  |  | $ | 0.06 |
| i. | During the year ended December 31,2020, the Company issued a total of 12,650,000 options, as follows:
| a. | On December 29, 2020, the Company issued 6,450,000 options to employees, which vest over three years (33% each year) The total fair value of the options was AUD$290,103. The fair value was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: share price - AUD$0.08; exercise price - AUD$0.08; expected life - 3.5 year; annualized volatility 77.81%; dividend yield - 0%; risk free rate - 0.1%.
| b. | On December 29, 2020, the Company issued 6,200,000 options to employees, which vest over four years (25% each year) The total fair value of the options was AUD$287,623. The fair value was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: share price - AUD$0.08; exercise price - AUD$0.08; expected life – 3.75 years; annualized volatility 77.81%; dividend yield - 0%; risk free rate - 0.22%.
| ii. | During the year ended December 31, 2020, 3,400,000 options with a fair value of AUD$424,413 expired and the Company recorded a charge to the share-based payment reserve with a corresponding credit to accumulated deficit.
| iii. | During the year ended December 31, 2020, 5,464,475 options were forfeited with a total fair value of AUD$870,246 and the Company recorded a charge to the share-based payment reserve with a corresponding credit to accumulated deficit.
| iv. | On July 15, 2021, the Company issued 11,500,000 options to directors of the Company, which vest over three years (33% each year). The total fair value of the options was AUD$337,870. The fair value was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: share price - AUD$0.057; exercise price - AUD$0.08; expected life - 5 year; annualized volatility 73.13%; dividend yield - 0%; risk free rate - 0.04%.
| v. | During the year ended December 31, 2021, 921,116 options with a fair value of AUD$44,359 expired and the Company recorded a charge to the share-based payment reserve with a corresponding credit to accumulated deficit.
| vi. | During the year ended December 31, 2021, 4,295,425 options were forfeited with a total fair value of AUD$206,504 and the Company recorded a charge to the share-based payment reserve with a corresponding credit to accumulated deficit.
| vii. | On April 13, 2022, the Company issued 7,503,678 options to employees and consultant of the Company. 1,380,000 options are fully vested at date of grant, 573,678 options are vested after 18 months, 2,000,000 options are vested after 3 years, and 3,550,000 options are vested after 4 years.
| a. | The fair value of 400,000 options was AUD$9,520 ($6,467).
The fair value was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: share price - AUD$0.044; exercise price - AUD$0.08; expected life - 5 year; annualized volatility 80.4%; dividend yield - 0%; risk free rate - 0.025%.
| b. | The fair value of the 573,678 options was AUD$14,313 ($9,724).
The fair value was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: share price - AUD$0.044; exercise price - AUD$0.07; expected life - 5 year; annualized volatility 80.4%; dividend yield - 0%; risk free rate - 0.025%.
| a. | The fair value of the 6,530,000 options was AUD$181,273 ($123,147).
The fair value was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: share price - AUD$0.044; exercise price - AUD$0.05; expected life - 5 year; annualized volatility 80.4%; dividend yield - 0%; risk free rate - 0.025%.
| viii. | During the year ended December 31, 2022, 3,350,000 options with a fair value of AUD$311,840 ($211,848) expired and the Company recorded a charge to the share-based payment reserve with a corresponding credit to accumulated deficit.
| ix. | During the year ended December 31, 2021, 5,770,000 options were forfeited with a total fair value of AUD$236,959 ($160,977) and the Company recorded a charge to the share-based payment reserve with a corresponding credit to accumulated deficit.
| x. | The Company recognized share-based compensation expense of AUD$ 309,256 ($210,092) for the year ended December 31, 2022 (2021: AUD$223,171, 2020: AUD$173,134) in relation to the vesting of options issued in previous years.
xi. | As at December 31, 2022, stock options were outstanding for the purchase of common shares as follows:
Schedule of stock options were outstanding for the purchase of common shares |
Number of Options |  |  | Exercise Price |  |  | Exercisable At December 31, 2022 |  |  | Expiry Date
| 614,090 |  |  | AUD$ | 0.20 |  |  |  | 614,090 |  |  | October 20, 2026
| 767,611 |  |  | AUD$ | 0.12 |  |  |  | 767,611 |  |  | November 5, 2025
| 1,800,000 |  |  | AUD$ | 0.12 |  |  |  | 1,800,000 |  |  | April 16, 2023
| 400,000 |  |  | AUD$ | 0.15 |  |  |  | 400,000 |  |  | May 29, 2024
| 3,000,000 |  |  | AUD$ | 0.15 |  |  |  | 3,000,000 |  |  | June 25, 2025
| 5,120,000 |  |  | AUD$ | 0.15 |  |  |  | 3,425,000 |  |  | December 29, 2025
| 11,500,000 |  |  | AUD$ | 0.08 |  |  |  | 3,833,333 |  |  | July 8, 2026
| 400,000 |  |  | AUD$ | 0.08 |  |  |  | 400,000 |  |  | April 13, 2027
| 573,678 |  |  | AUD | 0.07 |  |  |  | - |  |  | April 13, 2027
| 5,440,000 |  |  | AUD | 0.05 |  |  |  | 1,302,500 |  |  | April 13, 2027
| 29,615,379 |  |  |  |  |  |  |  | 15,542,534 |  |  |

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