XML 86 R63.htm IDEA: XBRL DOCUMENT
v3.24.1

CONVERTIBLE DEBT - Narratives (Details) $ / shares in Units, € in Thousands, $ in Thousands, $ in Thousands |  | 4 Months Ended | 12 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | --- | ---
Sep. 05, 2022 EUR (€) Y Test Options shares | Sep. 05, 2022 EUR (€) $ / shares shares | Dec. 31, 2022 EUR (€) | Dec. 31, 2023 EUR (€) Y shares | Dec. 31, 2023 EUR (€) $ / shares shares | Dec. 31, 2022 EUR (€) Y | Dec. 31, 2022 EUR (€) $ / shares | Mar. 26, 2024 USD ($) shares | Dec. 31, 2023 CAD ($) shares | Dec. 31, 2022 CAD ($) | Sep. 05, 2022 USD ($) shares | Sep. 05, 2022 CAD ($) $ / shares shares
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from convertible debt, gross | € 8,770 | € 8,770 | € 7,968 | € 2,916 | € 2,916 | € 7,968 | € 7,968 |  |  |  |  |
Face value |  |  |  | 0 | € 0 |  |  |  |  |  |  |
Proceeds from convertible debt, net of costs |  |  |  |  |  | € 8,053 |  |  |  |  |  |
Conversion price as a % of VWAP | 87.50% | 87.50% |  |  |  |  |  |  |  |  | 87.50% | 87.50%
Number of shares issued on exercise of warrants | shares | 979,048 | 979,048 |  |  |  |  |  |  |  |  | 979,048 | 979,048
Exercise price of warrants (in dollars per share) | $ / shares |  |  |  |  |  |  |  |  |  |  |  | $ 9.28
Length of time to exercise warrants | 60 months |  |  |  |  |  |  |  |  |  |  |
Number of call options | Options | 20 |  |  |  |  |  |  |  |  |  |  |
Share price (CAD) | $ / shares |  | € 6.188 |  |  | € 6.780 |  | € 6.188 |  |  |  |  |
5-day VWAP (CAD) | $ / shares |  |  |  |  | € 6.845 |  |  |  |  |  |  |
Expected dividend yield (%) | 0.00% |  |  |  |  | 0.00% |  |  |  |  |  |
Number of simulated trials | Test | 10,000 |  |  |  |  |  |  |  |  |  |  |
Fair value of conversion options | € 1,483 | € 1,483 | 1,320 | 471 | € 471 | € 1,320 | € 1,320 |  | $ 689 | $ 1,906 |  | $ 1,935
Accretion expense |  |  |  | 1,940 |  | 764 |  |  |  |  |  |
(Loss) gain on remeasurement of derivative liability |  |  | € (13) | (47) |  | € 13 |  |  |  |  |  |
Gain on settlement of convertible debt |  |  |  | € 595 |  |  |  |  |  |  |  |
Convertible Debt |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |
Transaction and acquisition costs attributable to convertible debt | 596 |  |  |  |  |  |  |  |  |  |  |
Derivative Liability |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |
Transaction and acquisition costs attributable to convertible debt | € 121 |  |  |  |  |  |  |  |  |  |  |
Minimum |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |
Expected life of options (years) | Y | 0.42 |  |  | 0.08 |  | 0.09 |  |  |  |  |  |
Expected share price volatility (%) | 65.32% |  |  |  |  | 44.73% |  |  |  |  |  |
Risk-free interest rate (%) | 3.60% |  |  | 5.10% |  | 4.20% |  |  |  |  |  |
Maximum |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |
Number of shares issued on exercise of warrants | shares | 979,048 | 979,048 |  |  |  |  |  |  |  |  | 979,048 | 979,048
Expected life of options (years) | Y | 2.00 |  |  | 0.58 |  | 1.68 |  |  |  |  |  |
Expected share price volatility (%) | 75.54% |  |  |  |  | 56.45% |  |  |  |  |  |
Risk-free interest rate (%) | 3.70% |  |  | 5.59% |  | 4.60% |  |  |  |  |  |
Convertible Debt |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from convertible debt, gross | € 8,770 | € 8,770 |  |  |  |  |  |  |  |  | $ 8,700 |
Face value | € 10,081 | € 10,081 |  |  |  |  |  |  |  |  | $ 10,000 |
Market cost of debt | 7.50% | 7.50% |  |  |  |  |  |  |  |  | 7.50% | 7.50%
Maturity date (in months) | 24 months |  |  |  |  |  |  |  |  |  |  |
Proceeds from convertible debt, net of costs | € 8,053 |  |  |  |  |  |  |  |  |  |  |
Conversion price as a % of VWAP | 87.50% | 87.50% |  |  |  |  |  |  |  |  | 87.50% | 87.50%
Lock-up period of shares issued upon conversion | 120 days |  |  |  |  |  |  |  |  |  |  |
Percentage of outstanding convertible debt that may be converted per month | 5.00% | 5.00% |  |  |  |  |  |  |  |  | 5.00% | 5.00%
Maximum convertible debt to be converted per month | $ |  |  |  |  |  |  |  |  |  |  | $ 1,000 |
Partial conversion right | 33.33% | 33.33% |  |  |  |  |  |  |  |  | 33.33% | 33.33%
Transaction and acquisition costs attributable to convertible debt | € 717 |  |  |  |  |  |  |  |  |  |  |
Accretion expense |  |  |  | € 1,536 |  | € 448 |  |  |  |  |  |
(Loss) gain on remeasurement of derivative liability |  |  |  | 47 |  | 13 |  |  |  |  |  |
Gain on settlement of convertible debt |  |  |  | 595 |  | € 0 |  |  |  |  |  |
Amount of debt converted |  |  |  | 5,820 | 5,820 |  |  | $ 1,500 |  |  |  |
Amount of debt converted, cash | $ |  |  |  |  |  |  |  | 500 |  |  |  |
Amount of debt converted, cash paid |  |  |  | 3,693 | 3,693 |  |  | 515 |  |  |  |
Amount of debt converted, shares |  |  |  | € 2,127 | € 2,127 |  |  | $ 1,000 |  |  |  |
Common shares issued | shares |  |  |  | 617,357 | 617,357 |  |  | 216,148 | 617,357 |  |  |
Convertible Debt | Present value |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from convertible debt, gross | € 8,723 | € 8,723 |  |  |  |  |  |  |  |  | $ 8,653 |

X
- Definition The amount of accretion on liabilities. + References No definition available. + Details
Name: | brag_AccretionOnLiabilities
Namespace Prefix: | brag_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The time period in which warrants must be exercised. + References No definition available. + Details
Name: | brag_ClassOfWarrantOrRightPeriodToExercise
Namespace Prefix: | brag_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of cash paid upon conversion of convertible debt. + References No definition available. + Details
Name: | brag_ConvertibleDebtCashPaid
Namespace Prefix: | brag_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The conversion price in % relation to the five-day volume weighted average price. + References No definition available. + Details
Name: | brag_ConvertibleDebtConversionPrice
Namespace Prefix: | brag_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of convertible debt that may be converted in any particular month. + References No definition available. + Details
Name: | brag_ConvertibleDebtConversionRestrictions
Namespace Prefix: | brag_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of convertible debt converted during the period. + References No definition available. + Details
Name: | brag_ConvertibleDebtConvertedAmount
Namespace Prefix: | brag_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of convertible debt converted to cash during the period. + References No definition available. + Details
Name: | brag_ConvertibleDebtConvertedAmountToCash
Namespace Prefix: | brag_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of convertible debt converted to shares during the period. + References No definition available. + Details
Name: | brag_ConvertibleDebtConvertedAmountToShares
Namespace Prefix: | brag_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Lock-up period of convertible debt issued upon conversion. + References No definition available. + Details
Name: | brag_ConvertibleDebtLockUpPeriod
Namespace Prefix: | brag_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The maximum amount of convertible debt that may be converted in any particular month. + References No definition available. + Details
Name: | brag_ConvertibleDebtMaximumConvertibleAmountPerMonth
Namespace Prefix: | brag_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The percentage of convertible debt that may be converted into shares upon partial conversion right. + References No definition available. + Details
Name: | brag_ConvertibleDebtPartialConversionRight
Namespace Prefix: | brag_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The 5 day VWAP assumption used to calculate the fair value of options. + References No definition available. + Details
Name: | brag_FiveDayVwapAssumption
Namespace Prefix: | brag_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of gain (loss) on the settlement of convertible debt. + References No definition available. + Details
Name: | brag_GainLossOnSettlementOfConvertibleDebt
Namespace Prefix: | brag_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Exercise price per share or per unit of warrants or rights outstanding. + References No definition available. + Details
Name: | brag_IfrsClassOfWarrantOrRightExercisePriceOfWarrantsOrRights
Namespace Prefix: | brag_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares. + References No definition available. + Details
Name: | brag_IfrsClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
Namespace Prefix: | brag_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The maturity of borrowings. + References No definition available. + Details
Name: | brag_MaturityDateOfBorrowings
Namespace Prefix: | brag_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of call options. + References No definition available. + Details
Name: | brag_NumberOfCallOptions
Namespace Prefix: | brag_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of simulated trials. + References No definition available. + Details
Name: | brag_NumberOfSimulatedTrials
Namespace Prefix: | brag_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of outstanding funds that the entity is obligated to repay. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_Borrowings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The interest rate on borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_7&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_BorrowingsInterestRate
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_CurrentDerivativeFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_a_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The option life of share options granted. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_a_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DescriptionOfOptionLifeShareOptionsGranted
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition The implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option's remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_a_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The percentage of an expected dividend used to calculate the fair value of share options granted. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_a_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ExpectedDividendAsPercentageShareOptionsGranted
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The gain (loss) recognised on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 24G -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_24G_b&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The nominal or face amount of a financial instrument, used to calculate payments made on that instrument. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_NotionalAmount
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition The number of shares issued by the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_NumberOfSharesIssued
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The cash outflow for debt issue costs. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_PaymentsForDebtIssueCosts
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash inflow from current borrowings obtained. [Refer: Current borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ProceedsFromCurrentBorrowings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_a_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=brag_ConvertibleDebtTypeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_DerivativesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BorrowingsByNameAxis=brag_ConvertibleDebtTypeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ValuationTechniquesUsedInFairValueMeasurementAxis=brag_AtPresentValueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |