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Consolidated Statements of Cash Flows - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES: |  |  |  |  |  |  |
Net Loss |  | $ (5,711,222) | [1] | $ (56,006,439) | [2] | $ (4,489,198) | [2]
Adjustments to reconcile net loss to net cash used in operating activities: |  |  |  |  |  |  |
Stock-based compensation |  | 532,466 |  | 1,308,784 | [3] | 293,837 |
Depreciation and amortization | [4],[5] | 3,271,051 |  | 2,350,640 | [3] | 1,574,913 |
Deferred income taxes |  | (755,973) |  | (1,284,166) | [3] | 105,650 |
(Gain) loss on foreign exchange transactions |  | 375,407 |  | 619,267 | [3] | 166,174 |
Provision for doubtful accounts |  | 2,821,611 |  | (1,509,486) | [3] | (39,108) |
Impairment loss |  | 15,371,643 |  | 28,246,010 | [3] |  |
Gain on lease modification |  | (308,763) |  |  | [2] |  | [2]
Revaluation adjustment on contingent liabilities |  | (32,774,594) |  | 13,838,197 | [3] |  |
Interest expense on convertible debt obligation |  | 1,701,964 |  |  | [3] |  |
Interest expense on lease liabilities |  | 787,341 |  | 491,336 | [3] | 131,291 |
Other interest paid – loans |  | 1,250,312 |  | 847,520 | [3] | 103,357 |
Amortization of debt discount |  |  |  |  | [3] | 140,837 |
Interest income |  | (45,104) |  | (26,380) | [3] | 74,081 |
Changes in operating assets and liabilities |  |  |  |  |  |  |
Accounts receivable |  | 2,570,324 |  | 1,161,349 | [3] | (30,554) |
Pledge Deposit |  | (711,026) |  |  | [3] |  |
Other receivable |  | 21,027 |  | (19,138) | [3] | (66,000) |
Prepaid expenses and other current assets |  | 62,111 |  | 1,489,459 | [3] | (1,927,176) |
Inventories |  | 120,977 |  | (545,449) | [3] | 20,013 |
Accounts payable |  | 2,706,803 |  | (107,372) | [3] | 256,562 |
Accrued expenses and other current liabilities |  | 55,343 |  | 751,442 | [3] | 254,080 |
Contract liability |  | (2,824,190) |  | 996,324 | [3] | 1,015,200 |
Current tax provision |  | (776,080) |  | 220,570 | [3] | (257,953) |
Income tax payable |  | (152,117) |  | (237,759) | [3] |  |
Other non-current asset |  | 1,448 |  |  | [3] | (217,291) |
Total Adjustments |  | (6,698,020) |  | 48,591,148 | [3] | 1,597,913 |
Net cash used in operations |  | (12,409,242) |  | (7,415,291) | [3] | (2,891,285) |
CASH FLOWS FROM INVESTING ACTIVITIES: |  |  |  |  |  |  |
Interest received |  | 45,104 |  | 26,380 | [3] | (74,081) |
Internally developed software |  | (438,228) |  | (743,995) | [3] | (804,314) |
Acquisitions |  | (2,299,231) |  | (8,843,458) | [3] |  |
Purchase of Property, plant and equipment |  | (131,055) |  | (222,680) | [3] | (77,797) |
Purchase of investment in GU |  | (20,000) |  |  | [3] |  |
Acquisition of intangible assets |  |  |  | (279,356) | [3] |  |
Net cash used in investing activities: |  | (2,843,410) |  | (10,063,109) | [3] | (956,192) |
CASH FLOWS FROM FINANCING ACTIVITIES: |  |  |  |  |  |  |
Other interest paid – loans |  | (1,250,312) |  | (847,520) | [3] | (103,357) |
Amount due to/from related party, net |  | 1,546,011 |  | (221,842) | [3] | (154,345) |
Proceeds from derivative liability, net |  |  |  | (250,000) | [3] |  |
Advance received for share issuances |  |  |  |  |  | 953,087 |
Proceeds from IPO, net |  |  |  | 17,308,453 | [3] |  |
Proceeds from convertible debt, net of issuance costs |  | 8,923,994 |  | 4,184,964 | [3] |  |
Proceeds from equity issuances |  |  |  | 2,701,215 | [3] | 3,127,442 |
Issuance from convertible debt |  |  |  | (509,311) | [3] |  |
Repayment of lease liabilities |  | (775,728) |  | (957,430) | [3] | (758,522) |
Proceeds from Loan |  | 2,000,000 |  | 972,593 | [3] |  |
Repayment of Loan |  | (593,950) |  | (1,285,181) | [3] | (71,967) |
Net cash provided by financing activities |  | 9,850,014 |  | 21,095,941 | [3] | 2,992,338 |
Increase (decrease) in cash and cash equivalents during the year |  | (5,402,638) |  | 3,617,541 | [3] | (855,139) |
Foreign exchange impact on cash |  | 296,822 |  | 318,090 | [3] | 366,926 |
Cash and cash equivalents, beginning of year |  | 5,720,569 | [6] | 1,784,938 | [3] | 2,273,151 |
CASH AND CASH EQUIVALENTS, END OF THE YEAR |  | $ 614,753 |  | $ 5,720,569 | [6] | $ 1,784,938 | [3]
[1] | Restatement as per Note 2
[2] | Restatement details in Note 2
[3] | Restatement details in Note 2
[4] | Consists of $0 (2022-$590,228) of Campus segment depreciation and amortization which is included in cost of revenue and $332,498 (2022-$515,197) which is included in operating expenses in the accompanying statements of operations
[5] | Consists of $575,309 (2022-$577,998) of Education segment depreciation and amortization which is included in cost of revenue and $2,363,243 (2022-$667,217) which is included in operating expenses in the accompanying statements of operations
[6] | Restatement details in Note 2

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- Definition The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_10&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_50_d&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 28 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_28&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow for income taxes paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16_a&doctype=Standard -URIDate 2023-03-23 + Details
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