Registration statement for securities of certain foreign private issuers

BUSINESS COMBINATIONS (Details Narrative)

v3.23.3
BUSINESS COMBINATIONS (Details Narrative)
$ / shares in Units, £ in Millions
 1 Months Ended 6 Months Ended 12 Months Ended
Oct. 04, 2022
USD ($)
shares
Jul. 07, 2022
USD ($)
shares
Apr. 30, 2022
USD ($)
shares
Jun. 30, 2023
USD ($)
shares
Jun. 30, 2022
USD ($)
Dec. 31, 2022
USD ($)
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       $ 11,795,714 $ 5,343,247 $ 18,193,616 $ 8,294,804    
Bottom of range [member]                  
IfrsStatementLineItems [Line Items]                  
Shares transferred, acquisition-date fair value | shares       70,047          
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