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v3.24.3

Unaudited Interim Condensed Consolidated Statement of Financial Position - USD ($) | Jun. 30, 2024 | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | --- | ---
NON-CURRENT ASSETS |  |  |
Goodwill |  |  |
Intangible assets | $ 6,176,956 | 7,294,083 | 14,406,672
Property and equipment | 337,403 | 190,489 | 293,613
Right-of-use assets | 338,446 | 589,721 | 778,414
Deposits | 24,277 | 26,072 | 128,927
Total non-current assets | 6,877,082 | 8,100,365 | 15,607,626
CURRENT ASSETS |  |  |
Accounts receivable | 16,967,568 | 17,236,384 | 9,684,035
Contract assets | 12,521,445 | 16,024,969 | 11,140,109
Prepayments, deposits and other receivables | 5,196,805 | 4,855,371 | 3,523,947
Tax recoverable | 2,020 | 388 | 22,386
Pledged bank deposits | 182,380 | 188,745 | 195,883
Cash and cash equivalents | 56,497,277 | 68,641,016 | 24,077,695
Total current assets | 91,367,495 | 106,946,873 | 48,644,055
CURRENT LIABILITIES |  |  |
Accounts payable | 25,267,065 | 23,839,894 | 16,653,695
Other payables and accruals | 9,856,195 | 9,381,722 | 6,553,317
Convertible loans |  |  |
Interest-bearing borrowings |  |  |
Other derivative financial instruments |  |  | 2,796,131
Warrant liabilities | 2,076,355 | 1,839,808 | 12,449,145
Lease liabilities | 346,699 | 574,630 | 492,735
Provisions | 71,121 | 71,872 | 66,118
Total current liabilities | 37,617,435 | 35,707,926 | 39,011,141
NET CURRENT ASSETS | 53,750,060 | 71,238,947 | 9,632,914
TOTAL ASSETS LESS CURRENT LIABILITIES | 60,627,142 | 79,339,312 | 25,240,540
NON-CURRENT LIABILITIES |  |  |
Lease liabilities | 4,737 | 31,431 | 292,952
Other payables |  |  | 208,698
Interest-bearing borrowings |  |  | 8,745,192
Deferred tax liabilities | 26,272 | 29,272 | 35,540
Provisions | 209,643 | 194,260 | 136,278
Total non-current liabilities | 240,652 | 254,963 | 9,418,660
Net assets | 60,386,490 | 79,084,349 | 15,821,880
EQUITY |  |  |
Issued capital | 4,337 | 4,200 | 2,020
Reserves | 60,382,153 | 79,080,149 | 15,819,860
Total equity | $ 60,386,490 | $ 79,084,349 | $ 15,821,880

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- References No definition available. + Details
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- Definition The amount of non-current provisions, including provisions for employee benefits. [Refer: Provisions] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph l -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_l&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of current payables that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of current other receivables. [Refer: Other receivables] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 119 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_119&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of non-current payables that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_53_j&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_47_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph k -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_k&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_h&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_b&doctype=Standard -URIDate 2024-03-27 + Details
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