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WARRANTS (Tables) | 12 Months Ended
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Dec. 31, 2023
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, 2023 |  |  | December 31, 2022 |
|  | $ |  |  | $ |
Balance at the beginning of period |  |  | 1,179,768 |  |  |  | 312,320 |
Warrants issued to investors |  |  | – |  |  |  | 754,303 |
Warrants issued to underwriter |  |  | – |  |  |  | 113,145 |
Fair value change of warrants included in earnings |  |  | – |  |  |  | – |
Total |  |  | 1,179,768 |  |  |  | 1,179,768 |
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, 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 |
Outstanding at January 1, 2023 |  |  | 2,418,000 |  |  |  | 2.12 |  |  |  | 4.73 |
Exercisable at January 1, 2023 |  |  | 2,418,000 |  |  |  | 2.12 |  |  |  | 4.73 |
Granted |  |  | – |  |  |  | – |  |  |  | – |
Exercised / surrendered |  |  | (162,854 | ) |  |  | 1.93 |  |  |  | – |
Expired |  |  | – |  |  |  | – |  |  |  | – |
Outstanding at December 31, 2023 |  |  | 2,255,146 |  |  |  | 2.14 |  |  |  | 3.65 |
Exercisable at December 31, 2023 |  |  | 2,255,146 |  |  |  | 2.14 |  |  |  | 3.65 |

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