BUSINESS COMBINATIONS (Tables)
|
12 Months Ended |
Dec. 31, 2022 |
|---|
| IfrsStatementLineItems [Line Items] |
|
| SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED |
The useful life of intangible assets has
been assessed as follows:
SCHEDULE OF USEFUL LIFE OF INTANGIBLE ASSETS
| Category |
|
Useful Life |
| Customer relationships |
|
5 years |
| Trade names, trademarks, domain names, and licenses |
|
Indefinite |
|
| Education angels [member] |
|
| IfrsStatementLineItems [Line Items] |
|
| SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES |
SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION
TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES
| |
|
Amount |
|
| Purchase
Price |
|
|
|
|
Value of shares |
|
$ |
1,918,700 |
|
Less: acquired cash |
|
|
(26,940 |
) |
Purchase
price, net of acquired cash |
|
|
1,891,760 |
|
| Prepaid
expenses and other current assets |
|
|
(113,413 |
) |
| Fixed
assets |
|
|
(69,637 |
) |
Intangible assets |
|
|
(1,640,000 |
) |
Accounts payable, accrued expenses and other liabilities |
|
|
804,842 |
|
| Deferred tax liability |
|
|
549,718 |
|
Goodwill |
|
$ |
1,423,270 |
|
|
| SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED |
The
acquired intangible assets are as follows
SCHEDULE
OF ACQUIRED INTANGIBLE ASSETS ACQUIRED
| |
|
Amount |
|
| Trade names, trademarks, domain names and licenses |
|
$ |
1,640,000 |
|
|
| Property investors network [member] |
|
| IfrsStatementLineItems [Line Items] |
|
| SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES |
SCHEDULE
OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES
| |
|
Amount |
|
| Purchase
price |
|
|
|
| Value of shares |
|
$ |
17,017,000 |
|
| Cash |
|
|
1,837,000 |
|
| Top-up share options |
|
|
701,000 |
|
| Call / Put option |
|
|
10,100,000 |
|
| Total purchase price |
|
|
29,655,000 |
|
| Less: acquired cash |
|
|
(347,952 |
) |
| Purchase
price, net of acquired cash |
|
|
29,307,048 |
|
| Accounts receivable |
|
|
(461,249 |
) |
| Prepaid expenses and other
current assets |
|
|
(6,111,957 |
) |
| Fixed assets |
|
|
(24,994 |
) |
| Intangible assets |
|
|
(4,980,000 |
) |
| Accounts payable, accrued
expenses and other liabilities |
|
|
2,833,718 |
|
| Deferred tax liability |
|
|
1,171,555 |
|
| Goodwill |
|
$ |
21,734,121
|
|
|
| SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED |
The acquired
intangible assets are as follows
SCHEDULE
OF ACQUIRED INTANGIBLE ASSETS ACQUIRED
| |
|
Amount |
|
| Trade
names, trademarks, domain names and licenses |
|
$ |
4,900,000 |
|
| Customer
relationship |
|
|
80,000 |
|
| Total |
|
$ |
4,980,000 |
|
|
| E square [member] |
|
| IfrsStatementLineItems [Line Items] |
|
| SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES |
SCHEDULE
OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES
| |
|
Amount |
|
| Purchase price |
|
|
|
|
| Value of shares |
|
$ |
2,692,000 |
|
| Cash |
|
|
403,000 |
|
| Deferred payment |
|
|
299,000 |
|
| Call / Put option |
|
|
451,000 |
|
| Total purchase price |
|
|
3,845,000 |
|
| Less: acquired cash |
|
|
(262,518 |
) |
| Purchase price, net of acquired cash |
|
|
3,582,482 |
|
| Accounts receivable |
|
|
(178,081 |
) |
| Prepaid expenses and other current assets |
|
|
(31,242 |
) |
| Fixed assets |
|
|
(272,348 |
) |
| Intangible assets |
|
|
(100,000 |
) |
| Accounts payable, accrued expenses and other liabilities |
|
|
722,275 |
|
Deferred tax liability |
|
|
37,838 |
|
| Goodwill |
|
$ |
3,760,924 |
|
|
| SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED |
The
acquired intangible assets are as follows
SCHEDULE
OF ACQUIRED INTANGIBLE ASSETS ACQUIRED
| |
|
Amount |
|
| Trade names, trademarks, domain names and licenses |
|
$ |
100,000 |
|
| Total |
|
$ |
100,000 |
|
|
| University of antelope valley [member] |
|
| IfrsStatementLineItems [Line Items] |
|
| SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES |
SCHEDULE
OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES
| |
|
Amount |
|
| Purchase price |
|
|
|
|
| Value of shares |
|
$ |
6,470,000 |
|
| Cash |
|
|
7,000,000 |
|
| Top-up share options |
|
|
1,017,000 |
|
| Total purchase price |
|
|
14,487,000 |
|
| Less: acquired cash |
|
|
(1,620,734 |
) |
| Purchase price, net of acquired cash |
|
|
12,866,266 |
|
| Accounts receivable |
|
|
(3,082,589 |
) |
| Prepaid expenses and other current assets |
|
|
(492,404 |
) |
| Fixed assets |
|
|
(1,051,934 |
) |
| Accounts payable, accrued expenses and other liabilities |
|
|
1,935,533 |
|
| Goodwill |
|
$ |
10,174,872 |
|
|
| Revealed films [member] |
|
| IfrsStatementLineItems [Line Items] |
|
| SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES |
SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION
TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES
| |
|
Amount |
|
| Purchase price |
|
|
|
|
| Value of shares |
|
$ |
7,000,000 |
|
| Cash |
|
|
1,000,000 |
|
| Deferred payment |
|
|
2,000,000 |
|
| Top-up share options |
|
|
10,380,397 |
|
| Total purchase price |
|
|
20,380,397 |
|
| Less: acquired cash |
|
|
(145,532 |
) |
| Purchase price, net of acquired cash |
|
|
20,234,865 |
|
| Accounts receivable |
|
|
(152,920 |
) |
| Prepaid expenses and other current assets |
|
|
(745,521 |
) |
| Goodwill |
|
|
(1,008,694 |
) |
| Intangible assets |
|
|
(8,884,000 |
) |
| Accounts payable, accrued expenses and other liabilities |
|
|
1,660,727 |
|
| Deferred tax liability |
|
|
2,202,088 |
|
| Goodwill |
|
$ |
13,306,545 |
|
|
| SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED |
The
acquired intangible assets are as follows
SCHEDULE
OF ACQUIRED INTANGIBLE ASSETS ACQUIRED
| |
|
Amount |
|
| Customer relationship |
|
|
8,884,000 |
|
|