20⁽¹⁾23

2022

2021

Years ended December 31,

2023

2022

2021

As restated (1)

Loss per share, basic and diluted

$

(0.10

)

$

(2.47

)

$

(0.28

)

The calculation of basic and diluted loss per share has been based on the following loss attributable to ordinary shareholders and the weighted average number of ordinary shares

Net Loss

$

(5,711,222

)

$

(56,006,439

)

(4,489,198

)

Non-Controlling Interest

(54,079

)

(206,021

)

(173,959

)

Loss Attributed to Ordinary Shareholders

$

(5,657,143

)

$

(55,800,418

)

(4,315,239

)

Weighted Average Number of Ordinary Shares

Issued at the beginning of the year

27,705,227

16,155,812

Issued in current Year

46,168,557

11,549,415

-

Issued at the end of the year

73,873,784

27,705,227

16,155,812

Weighted Average

55,501,971

22,634,366

16,155,812

Diluted (loss) per share:

There are no dilutive instruments and therefore diluted earnings
per share is the same as basic earnings per share

Instruments that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive:

Share Options and RSUs

1,524,949

1,511,664

7,138,140