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WARRANTS (Tables)

12 Months Ended

Dec. 31, 2022

Warrants

Schedule of assumptions used

Schedule of assumptions used
Appraisal Date (Inception Date)		C Warrant August 10, 2021				D Warrant August 10, 2021
		$				$
Market price per share (USD/share)			1.47				0.66
Exercise price (USD/price)			2.50				5.00
Risk free rate			0.14%				0.14%
Dividend yield			0.00%				0.00%
Expected term/ Contractual life (years)			1.39				1.39
Expected volatility			56.36%				56.36%

Appraisal Date (Inception Date)		C Warrant September 27, 2021				D Warrant September 27, 2021
		$				$
Market price per share (USD/share)			1.71				0.73
Exercise price (USD/price)			2.50				5.00
Risk free rate			0.15%				0.15%
Dividend yield			0.00%				0.00%
Expected term/ Contractual life (years)			1.26				1.26
Expected volatility			52.93%				52.93%

Appraisal Date (Inception Date)		IPO Warrant September 26, 2022
		$
Market price per share (USD/share)			1.28
Exercise price (USD/price)			1.925
Risk free rate			4.03%
Dividend yield			0.00%
Expected term/ Contractual life (years)			4.65
Expected volatility			46.10%

Schedule of warranty liability activity

Schedule of warranty liability activity
		December 31, 2022				December 31, 2021
		$				$
Balance at the beginning of period			312,320				–
Warrants issued to investors			754,303				287,520
Warrants issued to underwriter			113,145				–
Fair value change of warrants included in earnings			–				24,800
Total			1,179,768				312,320

Schedule of warrant activity

Schedule of warrant activity
		Number of Warrants				Average Exercise Price				Weighted Average Remaining Contractual Term in Years
Outstanding at January 1, 2021			–				–				–
Exercisable at January 1, 2021			–				–				–
Granted			256,000				3.75				3.00
Exercised / surrendered			–				–				–
Expired			–				–				–
Outstanding at December 31, 2021			256,000				3.75				2.66
Exercisable at December 31, 2021			256,000				3.75				2.66
Outstanding at January 1, 2022			256,000				3.75				2.66
Exercisable at January 1, 2022			256,000				3.75				2.66
Granted			2,162,000				1.93				4.98
Exercised / surrendered			–				–				–
Expired			–				–				–
Outstanding at December 31, 2022			2,418,000				2.12				4.73
Exercisable at December 31, 2022			2,418,000				2.12				4.73

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- Definition

Tabular disclosure of acquisition of assets or a business through noncash (or part noncash) transactions. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. Disclosure may include the equity interest acquired, value of assets acquired, value of liabilities acquired, net monetary assets acquired, number of shares, warrants or options issued as consideration for a business or asset acquired and other information necessary to a fair presentation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
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