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v3.24.3

NOTE PAYABLE (Details Narrative) - USD ($) |  |  |  | 6 Months Ended | 12 Months Ended |  |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Jan. 25, 2024 | Jul. 26, 2023 | Dec. 12, 2022 | Jun. 30, 2024 | Jun. 30, 2023 | Dec. 31, 2023 | Feb. 02, 2024 | Aug. 02, 2023 | Mar. 30, 2023 | Jan. 13, 2023 | Jan. 10, 2023
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  |  | $ 524,000 |  |  |  |  |  |  |
[custom:PercentageOfGrossProceeds] | 3.00% |  |  |  |  |  |  |  |  |  |
Number of shares issued |  |  |  |  |  |  |  | 2,083,333 | 5,681,820 | 1,234,568 | 1,625,000
Class A ordinary shares [member] |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |
[custom:PercentageOfGrossProceeds] | 7.50% |  |  |  |  |  |  |  |  |  |
[custom:AccountableExpenses-0] | $ 30,000 |  |  |  |  |  |  |  |  |  |
Number of shares issued |  |  |  |  |  |  | 193,994 |  |  |  |
Note purchase agreement [member] |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |
[custom:UnsecuredPromissoryNote-0] |  |  | $ 1,332,500 |  |  |  |  |  |  |  |
[custom:ProceedsFromPromissoryNotes] |  |  | 1,250,000 |  |  |  |  |  |  |  |
[custom:OriginalIssueDiscount] |  |  | 62,500 |  |  |  |  |  |  |  |
[custom:InvestorsFees] |  | $ 20,000 | $ 20,000 |  |  |  |  |  |  |  |
[custom:PercentageOfDebtInterest] |  |  | 8.00% |  |  |  |  |  |  |  |
[custom:PrepaymentOutstandingBalancePercentage] |  |  | 120.00% |  |  |  |  |  |  |  |
Maximum monthly redemption amount |  |  | $ 200,000 |  |  |  |  |  |  |  |
Outstanding balance of promissory notes |  |  | $ 200,000 |  |  |  |  |  |  |  |
[custom:PercentageOfOutstandingBalance] |  |  | 1.00% |  |  |  |  |  |  |  |
[custom:OutstandingBalanceInterestDescription] |  |  | the Investor shall have the right to increase the balance of the Note by fifteen percent (15%) for Major Trigger Event (as defined in the Note) and five percent (5%) for Minor Trigger Event (as defined in the Note). In addition, the Note provides that upon occurrence of an Event of Default (as defined in the note), the interest rate shall accrue on the outstanding balance at the rate equal to the lesser of twenty-two percent (22%) per annum or the maximum rate permitted under applicable law. |  |  |  |  |  |  |  |
Amortization for discount |  |  |  | 18,593 | $ 20,833 |  |  |  |  |  |
Interest expense |  |  |  | 37,046 | 52,376 |  |  |  |  |  |
[custom:PartitionalNotes] |  |  |  | $ 100,000 | $ 15,000 |  |  |  |  |  |
[custom:SharesOfCommonStock] |  |  |  | 68,913 | 22,751 |  |  |  |  |  |
[custom:LossOnNoteConversion] |  |  |  | $ 6,126 | $ 4,955 |  |  |  |  |  |
Repayments of current borrowings |  |  |  | 450,000 |  |  |  |  |  |  |
[custom:OutstandingBalanceOfNotes] |  |  |  |  | $ 96,091 |  |  |  |  |  |
Outstanding principal balance |  |  |  | 494,180 |  | $ 1,069,999 |  |  |  |  |
Unamortized original issue discount |  |  |  |  |  | 18,593 |  |  |  |  |
Note purchase agreement one [member] |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |
[custom:UnsecuredPromissoryNote-0] |  | 1,070,000 |  |  |  |  |  |  |  |  |
[custom:ProceedsFromPromissoryNotes] |  | 1,000,000 |  |  |  |  |  |  |  |  |
[custom:OriginalIssueDiscount] |  | $ 50,000 |  |  |  |  |  |  |  |  |
[custom:PercentageOfDebtInterest] |  | 8.00% |  |  |  |  |  |  |  |  |
[custom:PrepaymentOutstandingBalancePercentage] |  | 120.00% |  |  |  |  |  |  |  |  |
Maximum monthly redemption amount |  | $ 200,000 |  |  |  |  |  |  |  |  |
Outstanding balance of promissory notes |  | $ 160,000 |  |  |  |  |  |  |  |  |
[custom:OutstandingBalanceInterestDescription] |  | the amount actually redeemed in such month or the Outstanding Balance will automatically increase by one percent (1%) as of such fifth (5th) day. Under the 2023 Note Purchase Agreement, while the note is outstanding, the Company agreed to keep adequate public information available and maintain its Nasdaq listing. |  |  |  |  |  |  |  |  |
Amortization for discount |  |  |  | 9,543 |  |  |  |  |  |  |
Interest expense |  |  |  | 46,344 |  |  |  |  |  |  |
Outstanding principal balance |  |  |  | 1,120,535 |  | 1,041,371 |  |  |  |  |
Unamortized original issue discount |  |  |  | 19,086 |  | $ 28,629 |  |  |  |  |
Note purchase agreement two [member] |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |
[custom:PercentageOfDebtInterest] | 16.00% |  |  |  |  |  |  |  |  |  |
Interest expense |  |  |  | 314,840 |  |  |  |  |  |  |
Outstanding principal balance |  |  |  | $ 4,630,000 |  |  |  |  |  |  |
Notional amount | $ 4,630,000 |  |  |  |  |  |  |  |  |  |

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