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BUSINESS COMBINATIONS (Tables)
 12 Months Ended
Dec. 31, 2023
IfrsStatementLineItems [Line Items]  
SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED

The useful life of intangible assets has been assessed as follows:

 

Category   Useful Life
Customer relationships   5 years
Customer list   5 years
Film Library   8.5 years
Trade names, trademarks, domain names, and licenses   Indefinite
Education angels [member]  
IfrsStatementLineItems [Line Items]  
SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES

 

   Amount 
Purchase Price     
Value of shares  $1,918,700 
Less: acquired cash   (26,940)
Purchase price, net of acquired cash   1,891,760 
Prepaid expenses and other current assets   (113,413)
Property and equipment   (69,637)
Intangible assets   (1,640,000)
Accounts payable, accrued expenses and other liabilities   804,842 
Deferred tax liability   549,718 
Goodwill  $1,423,270 
SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED

The acquired intangible assets are as follows

 

   Amount 
Trade names, trademarks, domain names and licenses  $1,640,000 
Property investors network [member]  
IfrsStatementLineItems [Line Items]  
SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES

 

   Amount 
Purchase price     
Value of shares  $17,017,000 
Cash   1,837,000 
Top-up share options   701,000 
Call / Put option   10,100,000 
Total purchase price   29,655,000 
Less: acquired cash   (347,952)
Purchase price, net of acquired cash   29,307,048 
Accounts receivable   (461,249)
Prepaid expenses and other current assets   (6,111,957)
Property and equipment   (24,994)
Intangible assets   (4,980,000)
Accounts payable, accrued expenses and other liabilities   2,833,718 
Deferred tax liability   1,171,555 
Goodwill  $21,734,121 
SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED

The acquired intangible assets are as follows

 

   Amount 
Trade names, trademarks, domain names and licenses  $4,900,000 
Customer relationship   80,000 
Total  $4,980,000 
E square [member]  
IfrsStatementLineItems [Line Items]  
SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES

 

   Amount 
Purchase price     
Value of shares  $2,692,000 
Cash   403,000 
Deferred payment   299,000 
Call / Put option   451,000 
Total purchase price   3,845,000 
Less: acquired cash   (262,518)
Purchase price, net of acquired cash   3,582,482 
Accounts receivable   (178,081)
Prepaid expenses and other current assets   (31,242)
Property and equipment   (272,348)
Intangible assets   (100,000)
Accounts payable, accrued expenses and other liabilities   722,275 
Deferred tax liability   37,838 
Goodwill  $3,760,924 
SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED

The acquired intangible assets are as follows

 

   Amount 
Trade names, trademarks, domain names and licenses  $100,000 
Total  $100,000 
University of antelope valley [member]  
IfrsStatementLineItems [Line Items]  
SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES

 

   Amount 
Purchase price     
Value of shares  $6,470,000 
Cash   7,000,000 
Top-up share options   1,017,000 
Total purchase price   14,487,000 
Less: acquired cash   (1,620,734)
Purchase price, net of acquired cash   12,866,266 
Accounts receivable   (3,082,589)
Prepaid expenses and other current assets   (492,404)
Property and equipment   (1,051,934)
Accounts payable, accrued expenses and other liabilities   1,935,533 
Goodwill  $10,174,872 
Revealed films [member]  
IfrsStatementLineItems [Line Items]  
SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES

 

   As of December 31, 2022   Change   As of December 31, 2023 
Purchase price               
Value of shares  $7,000,000    (4,043,920)   2,956,080 
Cash   1,000,000    -    1,000,000 
Deferred payment   2,000,000    (100,000)   1,900,000 
Top-up share options   10,380,397    (3,680,397)   6,700,000 
Claw back clause   -    (1,300,000)   (1,300,000)
Total purchase price   20,380,397    (9,124,317)   11,256,080 
Less: acquired cash   (145,532)   (468)   (146,000)
Purchase price, net of acquired cash   20,234,865    (9,124,785)   11,110,080 
Accounts receivable   (152,920)   (80)   (153,000)
Prepaid expenses and other current assets   (745,521)   521    (745,000)
Goodwill   (1,008,694)   1,008,694    - 
Intangible assets   (8,884,000)   (876,000)   (9,760,000)
Accounts payable, accrued expenses and other liabilities   1,660,727    (958,727)   702,000 
Deferred tax liability   2,202,088    (2,202,088)   - 
                
Goodwill  $13,306,545    (12,152,465)   1,154,080 
SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED

The acquired intangible assets are as follows

 

   As of December 31, 2022   Change   As of December 31, 2023 
Trademarks  $-    700,000   $700,000 
Film Library   -    4,600,000    4,600,000 
Customer List   -    4,200,000    4,200,000 
Customer Relationship   8,884,000    (8,624,000)   260,000 
                
Total  $8,884,000    (876,000)  $9,760,000