XML 64 R54.htm IDEA: XBRL DOCUMENT 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