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Condensed Interim Consolidated Statement of Cash Flows (Unaudited) - USD ($) | 6 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023
OPERATING ACTIVITIES |  |
Loss for the period | $ (27,654,612) | $ (12,147,008)
Adjustments for: |  |
Depreciation of property and equipment | 248,865 | 241,107
Depreciation of right-of-use assets | 60,540 | 73,416
Amortization of intangible assets | 2,358,634 | 1,653,584
Gain from the termination of contract |  | (196,396)
Finance costs | 66,111 | 84,042
Finance income | (188,881) | (5,234)
Provision for employees’ end of service benefits | 441,484 | 267,281
Change in fair value of warrant liabilities | (221,413) | 208,383
Reversal for share-based payments | (142,967) | (148,495)
Allowance for estimated credit loss | 196,953 | 345,157
Share of loss of a joint venture | 265,096 | 126,844
Taxes |  | 295,018
Government grants revenue | (871,385) | (1,431,490)
Write-off of intangible assets | 16,874 |
Liquidation of investment in a joint venture | 354,594 |
Impairment of goodwill | 600,000 |
Total adjustments to reconcile profit (loss) | (24,470,107) | (10,633,791)
Working capital changes: |  |
Trade and other receivables | (4,264,873) | 1,038,251
Amount due from related parties | (1,010,108) | (26,751)
Contract assets | (6,611,700) | 321,078
Trade and other payables | (615,959) | 7,619,751
Contract liabilities | 2,581,530 | (564,980)
Amount due to shareholders and related parties | 11,745,349 | 1,365,388
Cash flow from used in operations | (22,645,868) | (881,054)
Income tax paid | (156,191) | (722,005)
End of service benefits paid | (17,231) | (61,122)
Net cash flows used in operating activities | (22,819,290) | (1,664,181)
INVESTING ACTIVITIES |  |
Purchase of property and equipment | (11,775) | (4,112)
Additions of intangible assets | (237,539) | (1,106,175)
Net cash flows used in investing activities | (249,314) | (1,110,287)
FINANCING ACTIVITIES |  |
Payments of lease liabilities | (78,620) | (114,083)
Proceeds from acquisition of assets | 41,499,983 |
Receipt of government grants | 1,122,324 | 1,097,404
Proceeds from issuance of private warrants | 1,025,749 |
Finance costs paid | (40,775) | (62,995)
Finance income received | 188,881 | 5,234
Net cash flows from financing activities | 43,717,542 | 925,560
INCREASE/ (DECREASE) IN CASH AND CASH EQUIVALENTS | 20,648,938 | (1,848,908)
Cash and cash equivalents at January 1 | 6,231,685 | 3,113,331
CASH AND CASH EQUIVALENTS AT PERIOD END | 26,880,623 | 1,264,423
Supplementary cash flow information on non-cash investing and financing activities |  |
Addition of long-term lease | 186,599 |
Termination of outstanding payable in relation to written-off intangible assets |  | 5,250,000
Intangible assets recognized upon acquisition of assets | $ 95,000,000 |

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- Definition The increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 5 -IssueDate 2024-01-01 -Paragraph 33 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2024-en-r&anchor=para_33_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for interest paid, classified as financing activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_e&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 20 -IssueDate 2024-01-01 -Paragraph 28 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=20&code=ifrs-tx-2024-en-r&anchor=para_28&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from issuing shares. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from sales of investment property. [Refer: Investment property] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 18 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_18_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_24_b&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_113_b&doctype=Standard -URIDate 2024-03-27 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2024-03-27 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_a&doctype=Standard -URIDate 2024-03-27 + Details
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