BUSINESS COMBINATIONS (Details Narrative) - USD ($) |
Oct. 04, 2022 |
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|---|---|---|---|---|
| IfrsStatementLineItems [Line Items] | ||||
| Purchase consideration | $ 2,024,000 | |||
| Revealed films [member] | ||||
| IfrsStatementLineItems [Line Items] | ||||
| Percentage of voting equity interests acquired | 100.00% | |||
| Purchase consideration | $ 11,256,080 | |||
| Shares transferred, acquisition-date fair value | 1,353,966 | |||
| Consideration made up from shares | $ 2,960,000 | 2,956,080 | $ 7,000,000 | |
| Cash transferred, acquisition-date fair value | 1,000,000 | 1,000,000 | 1,000,000 | |
| Loans transferred, acquisition-date fair value | 2,000,000 | |||
| Loans discounted, acquisition-date fair value | 1,900,000 | |||
| Amount of consideration payble in call options | 6,700,000 | |||
| Claw back clause | 1,300,000 | $ (1,300,000) | ||
| Loans payable | $ 2,000,000 | |||
| Description of acquisition | The Company has agreed to pay top up consideration of 1.5X the difference between the revenue in 2023, 2024 and 2025 if the revenue growth is higher than $2 million and a profit of at least 7%. The revenue growth is calculated as revenue during the year minus $2 million or previous year’s revenue if the target was met. |
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- Definition Amount of claw back clause. No definition available.
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- Definition Amount of consideration payble in call options. No definition available.
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- Definition Description of acquisition. No definition available.
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- References No definition available.
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- Definition Loans discounted. No definition available.
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- Definition Loans transferred. No definition available.
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- Definition The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Total for all business combinations [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Total for all business combinations [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Total for all business combinations [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of loans payable in default. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The number of shares issued by the entity. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The percentage of voting equity interests acquired in a business combination. [Refer: Total for all business combinations [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Details
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