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v3.25.1

Consolidated Statements of Financial Position - USD ($) | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Current |  |
Cash | $ 181,730 | $ 898,771
Trade and other receivables (Note 4) | 1,404,180 | 1,181,257
Prepaid expenses | 119,802 | 29,673
Inventory (Note 5) | 3,942,896 | 3,544,519
Advance to suppliers | 33,672 | 1,048,227
Total current assets | 5,682,280 | 6,702,447
Long term deposit (Note 11) | 181,584 | 147,100
Right of use assets, net (Note 7) | 582,485 | 630,793
Equipment, net | 157,820 | 175,335
Intangible assets, net (Note 8) | 8,285,036 | 7,856,730
Total Assets | 14,889,205 | 15,512,405
Current |  |
Loans to Financial Institutions (Note 9) | 2,077,290 | 89,298
Sales of future receipts (Note 10) | 1,688,435 | 1,467,899
Accounts payable and accrued liabilities | 5,497,957 | 3,451,128
Lease obligations (Note 11) | 296,366 | 254,668
Warrant and preferred share liability (Note 12) | 1,069,513 | 156,433
Total current liabilities | 10,629,561 | 5,419,426
Lease obligations (Note 11) | 338,373 | 385,639
Total non-current liabilities | 338,373 | 385,639
Total liabilities | 10,967,934 | 5,805,065
Shareholders’ Equity |  |
Share capital (Note 13) | 104,916,071 | 85,714,727
Reserves (Note 13) | 14,927,501 | 14,644,200
Accumulated other comprehensive loss | 98,870 | 98,870
Deficit | (116,021,171) | (90,750,457)
Equity | 3,921,271 | 9,707,340
Total Liabilities And Shareholders’ Equity | $ 14,889,205 | $ 15,512,405

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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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Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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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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Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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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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Period Type: | instant