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BUSINESS COMBINATIONS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
IfrsStatementLineItems [Line Items] |
SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED | The useful life of intangible assets has been assessed as follows: SCHEDULE OF USEFUL LIFE OF INTANGIBLE ASSETS
Category |  | Useful Life
Customer relationships |  | 5 years
Customer list |  | 5 years
Film Library |  | 8.5 years
Trade names, trademarks, domain names, and licenses |  | Indefinite
Revealed films [member] |
IfrsStatementLineItems [Line Items] |
SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES | 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 SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED
|  | 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 |

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