Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Consolidated Statements of Changes in Stockholders' Equity

v3.24.1.1.u2
Consolidated Statements of Changes in Stockholders' Equity - USD ($)
Issued capital [member]
Non-controlling interests [member]
Reserve of exchange differences on translation [member]
Other reserves [member]
Retained earnings [member]
Total
Balance at Dec. 31, 2020 $ 48,729,582 $ 257,154 $ 191,772 $ (33,900,850) $ (7,571,569) $ 7,706,089
Balance, shares at Dec. 31, 2020 16,155,812          
IfrsStatementLineItems [Line Items]            
Net loss (4,489,198) (4,489,198) [1]
Adjustment against capital and retained earning (16,517) (16,517)
Foreign currency translation adjustments 230,081 230,081 [1]
GeniusU Shares issued for cash 3,127,442 3,127,442
Shares issued for conversion of convertible notes $ 181,175 181,175
Shares issued for conversion of convertible notes, shares          
Funds received for shares to be Issued 953,087 953,087
Share based compensation $ 293,837 293,837
Share based compensation, shares          
Non-controlling interest $ (3,308,617) 3,134,658 10,597 163,362
Balance at Dec. 31, 2021 $ 49,023,419 4,344,899 432,450 (33,917,367) (11,897,405) 7,985,996
Balance, shares at Dec. 31, 2021 16,155,812          
IfrsStatementLineItems [Line Items]            
Net loss (206,021) (55,800,418) (56,006,439) [1]
Foreign currency translation adjustments (290,184) (290,184) [1]
GeniusU Shares issued for cash 2,655,739 2,655,739
Shares issued for conversion of convertible notes $ 7,829,607 7,829,607
Shares issued for conversion of convertible notes, shares 1,554,097          
Share based compensation $ 1,308,784 1,308,784
Share based compensation, shares 109,923          
Proceeds from IPO (net) $ 15,202,858 15,202,858
Proceeds from IPO (net), shares 3,913,410          
Share options GG IPO April 2022 $ 270,476 270,476
Share options GG IPO April 2022, shares 45,580          
Shares issued for IPO acquisition $ 35,098,001 35,098,001
Shares issued for IPO acquisition, shares 5,975,407          
Shares cancelled in satisfaction of liability, net of derivative liability $ (100,002) (100,002)
Shares cancelled in satisfaction of liability, net of derivative liability, shares (49,002)          
Balance at Dec. 31, 2022 $ 108,633,143 6,794,617 142,266 (33,917,367) (67,697,823) 13,954,836 [2]
Balance, shares at Dec. 31, 2022 27,705,227          
IfrsStatementLineItems [Line Items]            
Net loss (54,079) (5,657,143) (5,711,222) [3]
Foreign currency translation adjustments (203,832) (203,832)
Shares issued for conversion of convertible notes           7,000,000
Shares issued for conversion of convertible notes, shares 45,239,128          
Share based compensation $ 532,466 532,466
Share based compensation, shares 432,320          
Shares issued for conversion of convertible notes $ 18,026,388 18,026,388
Convertible loan adjustment for outstanding note, net (10,006,519) (10,006,519)
Share issued by conversion from ERL and GeniusU $ 125,109 (125,109)
Share issued by conversion from ERL and GeniusU, shares 149,160          
Q4 2023 Share Option Plan $ 214,116 214,116
Q4 2023 Share Option Plan, shares 347,949          
ERL Spin off $ (31,862,919) (925,954) 25,519,367 14,222,186 6,952,680
RF PPA adjustment (4,043,920)         (4,043,920)
Balance at Dec. 31, 2023 $ 81,617,864 $ 5,689,475 $ (61,566) $ (8,398,000) $ (59,132,780) $ 19,714,993
Balance, shares at Dec. 31, 2023 73,873,784          
[1] Restatement details in Note 2
[2] Restatement details in Note 2
[3] Restatement as per Note 2