Annual and transition report of foreign private issuers [Sections 13 or 15(d)]

SUMMARY OF DEFERRED TAX ASSETS AND LIABILITIES (Details)

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SUMMARY OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Intangible assets [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance $ (3,303,471) $ (3,901,425)
Increase (decrease) through business combinations, deferred tax liability (asset)
Deferred tax expense (income) recognised in profit or loss 3,303,471 597,954
Deferred tax liability (asset) (3,303,471)
Propert plant and equipment non current assets [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance 595,911 (87,695)
Increase (decrease) through business combinations, deferred tax liability (asset) (795,115) 795,115
Deferred tax expense (income) recognised in profit or loss 199,092 (111,509)
Deferred tax liability (asset) (112) 595,911
Other non current asset [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance 6,933 (2,240)
Increase (decrease) through business combinations, deferred tax liability (asset)
Deferred tax expense (income) recognised in profit or loss (6,933) 9,173
Deferred tax liability (asset) 6,933
Non current asset [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance (2,700,627) (3,991,360)
Increase (decrease) through business combinations, deferred tax liability (asset) (795,115) 795,115
Deferred tax expense (income) recognised in profit or loss 3,495,630 495,618
Deferred tax liability (asset) (112) (2,700,627)
Receivables [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance
Increase (decrease) through business combinations, deferred tax liability (asset)
Deferred tax expense (income) recognised in profit or loss
Deferred tax liability (asset)
Prepaid expenses current assets [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance 333,551
Increase (decrease) through business combinations, deferred tax liability (asset)
Deferred tax expense (income) recognised in profit or loss (332,107) 333,551
Deferred tax liability (asset) 1,444 333,551
Other current asset [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance 986,367 134,390
Increase (decrease) through business combinations, deferred tax liability (asset)
Deferred tax expense (income) recognised in profit or loss (986,367) 851,977
Deferred tax liability (asset) 986,367
Current asset [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance 1,319,918 134,390
Increase (decrease) through business combinations, deferred tax liability (asset)
Deferred tax expense (income) recognised in profit or loss (1,318,474) 1,185,528
Deferred tax liability (asset) 1,444 1,319,918
Depreciation [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance
Increase (decrease) through business combinations, deferred tax liability (asset)
Deferred tax expense (income) recognised in profit or loss
Deferred tax liability (asset)
Income in advance current liabilities [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance 408,206 365,377
Increase (decrease) through business combinations, deferred tax liability (asset) 33,663 (33,663)
Deferred tax expense (income) recognised in profit or loss (441,869) 76,492
Deferred tax liability (asset) 408,206
Tax losses current liabilities [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance (1,307,820) 100,464
Increase (decrease) through business combinations, deferred tax liability (asset) 761,452 (761,452)
Deferred tax expense (income) recognised in profit or loss 546,368 (646,832)
Deferred tax liability (asset) (1,307,820)
Net deferred tax and liabilities [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance (2,280,323) (3,391,129)
Increase (decrease) through business combinations, deferred tax liability (asset)
Deferred tax expense (income) recognised in profit or loss 2,281,655 1,110,806
Deferred tax liability (asset) $ 1,332 $ (2,280,323)