Registration statement for securities of certain foreign private issuers

BUSINESS COMBINATIONS (Details Narrative)

v3.23.2
BUSINESS COMBINATIONS (Details Narrative)
$ / shares in Units, £ in Millions
 1 Months Ended 12 Months Ended
Oct. 04, 2022
USD ($)
shares
Jul. 07, 2022
USD ($)
shares
Apr. 30, 2022
USD ($)
shares
Dec. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
 [1]
May 31, 2022
USD ($)
$ / shares
shares
Apr. 30, 2022
GBP (£)
shares
IfrsStatementLineItems [Line Items]              
Purchase consideration       $ 12,447,396      
Revenue       $ 18,193,616 $ 8,294,804    
Education angels [member]              
IfrsStatementLineItems [Line Items]              
Percentage of voting equity interests acquired     100.00%       100.00%
Consideration made up from shares     $ 1,918,700        
Shares transferred, acquisition-date fair value | shares     333,687       333,687
Consideration transferred, acquisition-date fair value     $ 1,891,760        
Property investors network [member]              
IfrsStatementLineItems [Line Items]              
Percentage of voting equity interests acquired     100.00%       100.00%
Consideration made up from shares     $ 17,017,000        
Shares transferred, acquisition-date fair value | shares     2,959,518       2,959,518
Purchase consideration     $ 29,655,000        
Cash transferred, acquisition-date fair value     1,837,000        
Amount of consideration payble upon milestone     $ 701,000        
Description of acquisition     the difference between the value will be paid in additional consideration by 90% in shares and 10% in cash and $10,100,000 in call options.        
Amount of consideration payble in call options     $ 10,100,000       £ 10.2
Consideration transferred, acquisition-date fair value     29,307,048        
[custom:AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption-0]     29,655,000        
E square [member]              
IfrsStatementLineItems [Line Items]              
Percentage of voting equity interests acquired           100.00%  
Consideration made up from shares     2,692,000     $ 2,692,000  
Shares transferred, acquisition-date fair value | shares           328,236  
Cash transferred, acquisition-date fair value     403,000     $ 403,000  
Amount of consideration payble in call options     451,000        
Consideration transferred, acquisition-date fair value     3,582,482     3,845,000  
Loans transferred, acquisition-date fair value           299,000  
Purchase price in put option           $ 451,000  
Shares trade price | $ / shares           $ 5.81  
Pre split shares trade price | $ / shares           $ 34.87  
[custom:AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption-0]     $ 3,845,000        
University of antelope valley [member]              
IfrsStatementLineItems [Line Items]              
Percentage of voting equity interests acquired   100.00%          
Consideration made up from shares   $ 6,470,000          
Shares transferred, acquisition-date fair value | shares   1,000,000          
Cash transferred, acquisition-date fair value   $ 7,000,000          
Amount of consideration payble upon milestone   1,017,000          
Amount of consideration payble in call options   1,017,000          
Consideration transferred, acquisition-date fair value   12,866,266          
[custom:AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption-0]   14,487,000          
Revenue   9,000,000          
University of antelope valley [member] | Bottom of range [member]              
IfrsStatementLineItems [Line Items]              
Revenue   $ 9,000,000          
Revealed films [member]              
IfrsStatementLineItems [Line Items]              
Percentage of voting equity interests acquired 100.00%            
Consideration made up from shares $ 7,000,000            
Shares transferred, acquisition-date fair value | shares 1,353,966            
Purchase consideration $ 20,380,397            
Cash transferred, acquisition-date fair value $ 1,000,000            
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 $7 million and a profit of at least 7%. The revenue growth is calculated as revenue during the year minus $7 million or previous year’s revenue if the target was met.            
Amount of consideration payble in call options $ 10,380,397            
Consideration transferred, acquisition-date fair value 20,234,865            
Loans transferred, acquisition-date fair value 2,000,000            
[custom:AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption-0] 20,380,397            
Loans payable $ 2,000,000            
[1] Restatement details in Note 2