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WARRANTS (Tables)

12 Months Ended

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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+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482913/230-10-50-4

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-Topic 230
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-Name Accounting Standards Codification
-Topic 230
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482913/230-10-50-5

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