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Consolidated Statements of Changes in Stockholders' Equity - USD ($) | Issued capital [member] | Non-controlling interests [member] | Reserve of exchange differences on translation [member] | Other reserves [member] | Retained earnings [member] | Total
--- | --- | --- | --- | --- | --- | ---
Balance at Dec. 31, 2020 | $ 48,729,582 | $ 257,154 | $ 191,772 | $ (33,900,850) | $ (7,571,569) | $ 7,706,089 |
Balance, shares at Dec. 31, 2020 | 16,155,812 |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Net loss |  |  |  |  | (4,489,198) | (4,489,198) | [1]
Adjustment against capital and retained earning |  |  |  | (16,517) |  | (16,517) |
Foreign currency translation adjustments |  |  | 230,081 |  |  | 230,081 | [1]
GeniusU Shares issued for cash | 3,127,442 |  |  |  |  | 3,127,442 |
Shares issued for conversion of convertible notes | $ 181,175 |  |  |  |  | 181,175 |
Shares issued for conversion of convertible notes, shares |  |  |  |  |  |  |
Funds received for shares to be Issued |  | 953,087 |  |  |  | 953,087 |
Share based compensation | $ 293,837 |  |  |  |  | 293,837 |
Share based compensation, shares |  |  |  |  |  |  |
Non-controlling interest | $ (3,308,617) | 3,134,658 | 10,597 |  | 163,362 |  |
Balance at Dec. 31, 2021 | $ 49,023,419 | 4,344,899 | 432,450 | (33,917,367) | (11,897,405) | 7,985,996 |
Balance, shares at Dec. 31, 2021 | 16,155,812 |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Net loss |  | (206,021) |  |  | (55,800,418) | (56,006,439) | [1]
Foreign currency translation adjustments |  |  | (290,184) |  |  | (290,184) | [1]
GeniusU Shares issued for cash |  | 2,655,739 |  |  |  | 2,655,739 |
Shares issued for conversion of convertible notes | $ 7,829,607 |  |  |  |  | 7,829,607 |
Shares issued for conversion of convertible notes, shares | 1,554,097 |  |  |  |  |  |
Share based compensation | $ 1,308,784 |  |  |  |  | 1,308,784 |
Share based compensation, shares | 109,923 |  |  |  |  |  |
Proceeds from IPO (net) | $ 15,202,858 |  |  |  |  | 15,202,858 |
Proceeds from IPO (net), shares | 3,913,410 |  |  |  |  |  |
Share options GG IPO April 2022 | $ 270,476 |  |  |  |  | 270,476 |
Share options GG IPO April 2022, shares | 45,580 |  |  |  |  |  |
Shares issued for IPO acquisition | $ 35,098,001 |  |  |  |  | 35,098,001 |
Shares issued for IPO acquisition, shares | 5,975,407 |  |  |  |  |  |
Shares cancelled in satisfaction of liability, net of derivative liability | $ (100,002) |  |  |  |  | (100,002) |
Shares cancelled in satisfaction of liability, net of derivative liability, shares | (49,002) |  |  |  |  |  |
Balance at Dec. 31, 2022 | $ 108,633,143 | 6,794,617 | 142,266 | (33,917,367) | (67,697,823) | 13,954,836 | [2]
Balance, shares at Dec. 31, 2022 | 27,705,227 |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Net loss |  | (54,079) |  |  | (5,657,143) | (5,711,222) | [3]
Foreign currency translation adjustments |  |  | (203,832) |  |  | (203,832) |
Shares issued for conversion of convertible notes |  |  |  |  |  | 7,000,000 |
Shares issued for conversion of convertible notes, shares | 45,239,128 |  |  |  |  |  |
Share based compensation | $ 532,466 |  |  |  |  | 532,466 |
Share based compensation, shares | 432,320 |  |  |  |  |  |
Shares issued for conversion of convertible notes | $ 18,026,388 |  |  |  |  | 18,026,388 |
Convertible loan adjustment for outstanding note, net | (10,006,519) |  |  |  |  | (10,006,519) |
Share issued by conversion from ERL and GeniusU | $ 125,109 | (125,109) |  |  |  |  |
Share issued by conversion from ERL and GeniusU, shares | 149,160 |  |  |  |  |  |
Q4 2023 Share Option Plan | $ 214,116 |  |  |  |  | 214,116 |
Q4 2023 Share Option Plan, shares | 347,949 |  |  |  |  |  |
ERL Spin off | $ (31,862,919) | (925,954) |  | 25,519,367 | 14,222,186 | 6,952,680 |
RF PPA adjustment | (4,043,920) |  |  |  |  | (4,043,920) |
Balance at Dec. 31, 2023 | $ 81,617,864 | $ 5,689,475 | $ (61,566) | $ (8,398,000) | $ (59,132,780) | $ 19,714,993 |
Balance, shares at Dec. 31, 2023 | 73,873,784 |  |  |  |  |  |
[1] | Restatement details in Note 2
[2] | Restatement details in Note 2
[3] | Restatement as per Note 2

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