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v3.25.2

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | $ 411 |
Property and equipment, ending balance | 268 | $ 411
Gross carrying amount [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 1,392 | 1,377
Additions | 21 | 31
Currency translation adjustments | (3) | (16)
Property and equipment, ending balance | 1,410 | 1,392
Accumulated depreciation [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 981 | 822
Depreciation | 163 | 180
Currency translation adjustments | (2) | (21)
Property and equipment, ending balance | 1,142 | 981
Leasehold improvements [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 51 |
Property and equipment, ending balance | 43 | 51
Leasehold improvements [member] | Gross carrying amount [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 75 | 63
Additions |  | 15
Currency translation adjustments | 1 | (3)
Property and equipment, ending balance | 76 | 75
Leasehold improvements [member] | Accumulated depreciation [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 24 | 18
Depreciation | 9 | 6
Currency translation adjustments |  |
Property and equipment, ending balance | 33 | 24
Machinery [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 314 |
Property and equipment, ending balance | 197 | 314
Machinery [member] | Gross carrying amount [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 1,146 | 1,147
Additions | 21 | 5
Currency translation adjustments | (5) | (6)
Property and equipment, ending balance | 1,162 | 1,146
Machinery [member] | Accumulated depreciation [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 832 | 699
Depreciation | 135 | 151
Currency translation adjustments | (2) | (18)
Property and equipment, ending balance | 965 | 832
Furniture and office equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 32 |
Property and equipment, ending balance | 24 | 32
Furniture and office equipment [member] | Gross carrying amount [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 69 | 65
Additions |  | 7
Currency translation adjustments | 1 | (3)
Property and equipment, ending balance | 70 | 69
Furniture and office equipment [member] | Accumulated depreciation [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 37 | 31
Depreciation | 9 | 7
Currency translation adjustments |  | (1)
Property and equipment, ending balance | 46 | 37
Computer equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 14 |
Property and equipment, ending balance | 4 | 14
Computer equipment [member] | Gross carrying amount [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 102 | 102
Additions |  | 4
Currency translation adjustments |  | (4)
Property and equipment, ending balance | 102 | 102
Computer equipment [member] | Accumulated depreciation [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 88 | 74
Depreciation | 10 | 16
Currency translation adjustments |  | (2)
Property and equipment, ending balance | $ 98 | $ 88

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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_75_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_a&doctype=Standard -URIDate 2024-03-27 + Details
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