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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:

 

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

 

  

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