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The Company currently operates only in Israel and through its subsidiaries (i) develops, markets and sells a proprietary client relationship management software known as “Benefit CRM” and its new Cannabis CRM platform, and (ii) is developing the EZ-G device, a unique, patent pending device that, combined with proprietary software (provisional application), regulates the flow of low-concentration CBD oils into the soft tissues of the female sexual organs, and (iii) manages the construction, licensing and operation of a cannabis farm and indoor cannabis growing facility. On March 29, 2021, the Company completed the business combination transactions with BYND – Beyond Solutions Ltd. (“BYND”). As a result of the business combination transactions, BYND became a wholly owned subsidiary of the Company. This transaction is accounted for as a reverse asset acquisition of the Company by BYND (“RTO”). On March 29, 2021, BYND completed the share exchange agreement with B.Y.B.Y. As a result of the share exchange agreement, BYND holds <span id="xdx_900_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_uPure_c20210329__ifrs-full--BusinessCombinationsAxis__custom--BeyondSolutionLtdMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zwuqGtstBWG" title="Ownership interest">74% ownership interest in B.Y.B.Y. One of the former shareholders holds the remaining <span id="xdx_906_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_uPure_c20210329__ifrs-full--BusinessCombinationsAxis__custom--BeyondSolutionLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zNdfJN6EQE7l" title="Ownership interest">26% ownership interest in B.Y.B.Y. in trust for BYND, for the purpose to comply with Israeli Cannabis Laws regarding the ownership of medical cannabis license rights This transaction was accounted for as asset acquisition according to IFRS 2 Share-based Payment. On September 22, 2022, the Company and the former shareholder of Zigi Carmel Initiatives and Investments Ltd. (“ZC”) entered into a share exchange agreement, whereby the Company would acquire <span id="xdx_900_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_uPure_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zLskzB1zxGej" title="Ownership interest">100% ownership interest in ZC from the former shareholder in exchange for <span id="xdx_907_eifrs-full--NumberOfInstrumentsOrInterestsIssuedOrIssuable_iI_pid_uShares_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember_z1UGjWMOWJ97" title="Number of common stock issued">7,920,000 common shares (<span id="xdx_900_eifrs-full--NumberOfInstrumentsOrInterestsIssuedOrIssuable_iI_pid_uShares_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--ComponentsOfEquityAxis__custom--PostReverseSplitMember_zCfuibItXlyf" title="Number of common stock issued">41,684 common shares post reverse split) of the Company. The share exchange agreement was executed and fully completed on September 22, 2022. Reverse stock split On March 15, 2024, the Company announced a one (1) for one hundred ninety (190) reverse stock split of its outstanding common shares that became effective on March 22, 2024. All shares, stock options, share purchase warrants, RSU’s and per share information in these consolidated financial statements have been restated to reflect the reverse stock split on a retroactive basis. War in Israel On October 7, 2023, Hamas terrorists infiltrated Israel’s southern border from the Gaza Strip and conducted a series of attacks on civilian and military targets. Following the attack, Israel’s government declared war against Hamas. Other terrorist organizations such as the Hezbollah in Lebanon on Israel’s northern border have launched rocket attacks on Israel in support of Hamas. The military campaign against Hamas and other terrorist organizations is ongoing and could escalate in the future into a larger regional conflict. There is no certainty as to the duration, severity, results or implications of the war on the State of Israel generally or on the Company. BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 1 – NATURE OF OPERATIONS AND GOING CONCERN (continued) While many of Israeli civilians were draft to reserve duty, the company’s headquarter activity located in Israel remain unharmed. With regards to company’s source of income, during the first month of the war, a few credit card companies reported on a sharp decrease in transactions in Israel. Despite that, the company has not experienced any material impact on its revenues, mainly due the fact that most of the company’s revenue is generated overseas. As of the date of these financial statements, the end of the war is unknown. These condensed interim consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. These financial statements do not reflect the adjustments to the carrying values of assets and liabilities, the reported revenues and expenses, and the statement of financial position classifications used, that would be necessary if the Company were unable to realize its assets and settle its liabilities as a going concern in the normal course of operations. Such adjustments could be material.

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<p id="xdx_807_eifrs-full--DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory_zXsAgVimF4W2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0in">NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS <p id="xdx_848_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_zvmLl1TnWvCa" style="font: 11pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">a. Basis of presentation and statement of compliance These condensed interim consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and interpretations of the International Financial Reporting Issues Committee (“IFRIC”) applicable to the preparation of interim financial statements, including International Accounting Standard (“IAS”) 34 Interim Financial Reporting. The notes presented in these condensed consolidated interim financial statements include only significant events and transactions occurring since the Company’s last fiscal year end and they do not include all of the information required in the Company’s most recent annual consolidated financial statements. Except as noted below, these condensed consolidated interim financial statements follow the same accounting policies and methods of application as the Company’s annual financial statements and should be read in conjunction with the Company’s annual financial statements for the year ended December 31, 2023, which were prepared in accordance with IFRS as issued by IASB. There have been no significant changes in judgement or estimates from those disclosed in the consolidated financial statements for the year ended December 31, 2023. b. Basis of Consolidation The condensed consolidated interim financial statements incorporate the financial statements of the Company and of its wholly owned subsidiaries, BYND, Zigi Carmel and B.Y.B.Y.. B.Y.B.Y is owned directly through BYND and <span id="xdx_904_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_uPure_c20240331__ifrs-full--BusinessCombinationsAxis__custom--BeyondSolutionLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zTbvOgZaTCM3" title="Ownership interest">24% of the shares of B.Y.B.Y. are held by a related party in trust for the Company for the purpose to comply with Israeli Cannabis Laws regarding the ownership of medical cannabis license rights. BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued) A subsidiary is an entity over which the Company has control, directly or indirectly, where control is defined as the power to govern the financial and operating policies of an enterprise so as to obtain benefits from its activities. A subsidiary is consolidated from the date upon which control is acquired by the Company and all intercompany transactions and balances have been eliminated on consolidation. c. Basis of Measurement The condensed consolidated interim financial statements were prepared based on the historical costs, except for financial instruments classified as fair value through profit and loss (“FVTPL”) and assets or liabilities for employee benefits, which are stated at their fair value. In addition, these financial statements have been prepared using the accrual basis of accounting, except for cash flow information. <p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory_zBMLCNbL2pYa" style="font: 11pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">d. Currency of Operation and Currency of Presentation The condensed consolidated interim financial statements are presented in Canadian dollars. The functional currency of the Company is Canadian dollars, and the functional currency of its subsidiaries is the New Israeli Shekel (“NIS”). NIS represents the main economic environment in which the subsidiaries operate. e. Significant estimates and assumptions The preparation of these condensed consolidated interim financial statements in accordance with IFRS requires the Company to use judgment in applying its accounting policies and make estimates and assumptions about reported amounts at the date of the financial statements and in the future. The Company’s management reviews these estimates and underlying assumptions on an ongoing basis, based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to estimates are adjusted for prospectively in the period in which the estimates are revised. Income taxes Provisions for income taxes are made using the best estimate of the amount expected to be paid based on a qualitative assessment of all relevant factors. The Company reviews the adequacy of these income tax provisions at the end of each reporting period. However, it is possible that at some future date an additional liability could result from audits by tax authorities. Where the final outcome of these tax-related matters is different from the amounts that were initially recorded, such differences will affect the tax provisions in the period in which such determination is made. Deferred tax assets are recognized when it is determined that the company is likely to recognize their recovery from the generation of taxable income. Useful lives of property and equipment Estimates of the useful lives of property and equipment are based on the period over which the assets are expected to be available for use. The estimated useful lives are reviewed annually and are updated if expectations differ from previous estimates due to physical wear and tear, technical or commercial obsolescence, and legal or other limits on the use of the relevant assets. In addition, the estimation of the useful lives of the relevant assets may be based on internal technical evaluation and experience with similar assets. It is possible, however, that future results of operations could be materially affected by changes in the estimates brought about by changes in the factors mentioned above. The amounts and timing of recorded expenses for any period would be affected by changes in these factors and circumstances. A reduction in the estimated useful lives of the equipment would increase the recorded expenses and decrease the non-current assets. BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued) e. Significant estimates and assumptions (continued) Convertible debentures The identification of convertible note components is based on interpretations of the substance of the contractual arrangement and therefore requires judgement from management. The separation of the components affects the initial recognition of the convertible debenture at issuance and the subsequent recognition of interest on the liability component. The determination of the fair value of the liability is also based on a number of assumptions, including contractual future cash flows, discount rates and the presence of any derivative financial instruments. Other Significant Judgments The preparation of financial statements in accordance with IFRS requires the Company to make judgments, apart from those involving estimates, in applying accounting policies. The most significant judgments in applying the Company’s financial statements include: <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 12pt"> </td> <td style="width: 0.25in; font-size: 12pt">●</td> <td style="font-size: 12pt; text-align: justify">the assessment of the Company’s ability to continue as a going concern and whether there are events or conditions that may give rise to significant uncertainty;</td></tr> <tr style="vertical-align: top"> <td style="font-size: 12pt"> </td> <td style="font-size: 12pt">●</td> <td style="font-size: 12pt; text-align: justify">the classification of financial instruments;</td></tr> <tr style="vertical-align: top"> <td style="font-size: 12pt"> </td> <td style="font-size: 12pt">●</td> <td style="font-size: 12pt; text-align: justify">the assessment of revenue recognition using the five-step approach under IFRS 15 and the collectability of amounts receivable; and</td></tr> <tr style="vertical-align: top"> <td style="font-size: 12pt"> </td> <td style="font-size: 12pt">●</td> <td style="font-size: 12pt; text-align: justify">the determination of the functional currency of the company.</td></tr> </table>

<p id="xdx_848_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_zvmLl1TnWvCa" style="font: 11pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">a. Basis of presentation and statement of compliance These condensed interim consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and interpretations of the International Financial Reporting Issues Committee (“IFRIC”) applicable to the preparation of interim financial statements, including International Accounting Standard (“IAS”) 34 Interim Financial Reporting. The notes presented in these condensed consolidated interim financial statements include only significant events and transactions occurring since the Company’s last fiscal year end and they do not include all of the information required in the Company’s most recent annual consolidated financial statements. Except as noted below, these condensed consolidated interim financial statements follow the same accounting policies and methods of application as the Company’s annual financial statements and should be read in conjunction with the Company’s annual financial statements for the year ended December 31, 2023, which were prepared in accordance with IFRS as issued by IASB. There have been no significant changes in judgement or estimates from those disclosed in the consolidated financial statements for the year ended December 31, 2023.

b. Basis of Consolidation The condensed consolidated interim financial statements incorporate the financial statements of the Company and of its wholly owned subsidiaries, BYND, Zigi Carmel and B.Y.B.Y.. B.Y.B.Y is owned directly through BYND and <span id="xdx_904_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_uPure_c20240331__ifrs-full--BusinessCombinationsAxis__custom--BeyondSolutionLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zTbvOgZaTCM3" title="Ownership interest">24% of the shares of B.Y.B.Y. are held by a related party in trust for the Company for the purpose to comply with Israeli Cannabis Laws regarding the ownership of medical cannabis license rights. BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued) A subsidiary is an entity over which the Company has control, directly or indirectly, where control is defined as the power to govern the financial and operating policies of an enterprise so as to obtain benefits from its activities. A subsidiary is consolidated from the date upon which control is acquired by the Company and all intercompany transactions and balances have been eliminated on consolidation.

0.24

c. Basis of Measurement The condensed consolidated interim financial statements were prepared based on the historical costs, except for financial instruments classified as fair value through profit and loss (“FVTPL”) and assets or liabilities for employee benefits, which are stated at their fair value. In addition, these financial statements have been prepared using the accrual basis of accounting, except for cash flow information.

<p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory_zBMLCNbL2pYa" style="font: 11pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">d. Currency of Operation and Currency of Presentation The condensed consolidated interim financial statements are presented in Canadian dollars. The functional currency of the Company is Canadian dollars, and the functional currency of its subsidiaries is the New Israeli Shekel (“NIS”). NIS represents the main economic environment in which the subsidiaries operate.

e. Significant estimates and assumptions The preparation of these condensed consolidated interim financial statements in accordance with IFRS requires the Company to use judgment in applying its accounting policies and make estimates and assumptions about reported amounts at the date of the financial statements and in the future. The Company’s management reviews these estimates and underlying assumptions on an ongoing basis, based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to estimates are adjusted for prospectively in the period in which the estimates are revised. Income taxes Provisions for income taxes are made using the best estimate of the amount expected to be paid based on a qualitative assessment of all relevant factors. The Company reviews the adequacy of these income tax provisions at the end of each reporting period. However, it is possible that at some future date an additional liability could result from audits by tax authorities. Where the final outcome of these tax-related matters is different from the amounts that were initially recorded, such differences will affect the tax provisions in the period in which such determination is made. Deferred tax assets are recognized when it is determined that the company is likely to recognize their recovery from the generation of taxable income. Useful lives of property and equipment Estimates of the useful lives of property and equipment are based on the period over which the assets are expected to be available for use. The estimated useful lives are reviewed annually and are updated if expectations differ from previous estimates due to physical wear and tear, technical or commercial obsolescence, and legal or other limits on the use of the relevant assets. In addition, the estimation of the useful lives of the relevant assets may be based on internal technical evaluation and experience with similar assets. It is possible, however, that future results of operations could be materially affected by changes in the estimates brought about by changes in the factors mentioned above. The amounts and timing of recorded expenses for any period would be affected by changes in these factors and circumstances. A reduction in the estimated useful lives of the equipment would increase the recorded expenses and decrease the non-current assets. BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued) e. Significant estimates and assumptions (continued) Convertible debentures The identification of convertible note components is based on interpretations of the substance of the contractual arrangement and therefore requires judgement from management. The separation of the components affects the initial recognition of the convertible debenture at issuance and the subsequent recognition of interest on the liability component. The determination of the fair value of the liability is also based on a number of assumptions, including contractual future cash flows, discount rates and the presence of any derivative financial instruments. Other Significant Judgments The preparation of financial statements in accordance with IFRS requires the Company to make judgments, apart from those involving estimates, in applying accounting policies. The most significant judgments in applying the Company’s financial statements include: <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 12pt"> </td> <td style="width: 0.25in; font-size: 12pt">●</td> <td style="font-size: 12pt; text-align: justify">the assessment of the Company’s ability to continue as a going concern and whether there are events or conditions that may give rise to significant uncertainty;</td></tr> <tr style="vertical-align: top"> <td style="font-size: 12pt"> </td> <td style="font-size: 12pt">●</td> <td style="font-size: 12pt; text-align: justify">the classification of financial instruments;</td></tr> <tr style="vertical-align: top"> <td style="font-size: 12pt"> </td> <td style="font-size: 12pt">●</td> <td style="font-size: 12pt; text-align: justify">the assessment of revenue recognition using the five-step approach under IFRS 15 and the collectability of amounts receivable; and</td></tr> <tr style="vertical-align: top"> <td style="font-size: 12pt"> </td> <td style="font-size: 12pt">●</td> <td style="font-size: 12pt; text-align: justify">the determination of the functional currency of the company.</td></tr> </table>

<p id="xdx_800_ecustom--DisclosureOfRestatementOfPreviouslyIssuedFinancialsStatementExplanatory_zd3wx00mS0fk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left">NOTE 3 – RESTATEMENT OF PREVIOUSLY ISSUED FINANCIALS STATEMENT As a result of the findings based on the Company’s ongoing reviews, the Company, in consultation with the Board of Directors, determined that the previously issued Consolidated Balance Sheet presented in the 20-F filed on April 27, 2023, for the year ended December 31, 2022 had a clerical error in relation to software development costs that should be part of intangible assets and not included in capital work in progress, and they would make the necessary accounting corrections and restate such financial statement. This error correction resulted in a decrease to property and equipment of $987,006 at December 31, 2022 and an increase to intangible assets of $987,006 at December 31, 2022. BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div>

987006

<p id="xdx_802_eifrs-full--DisclosureOfBusinessCombinationsExplanatory_z3tyCBQy1VC4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0in">NOTE 4 – ACQUISITIONS Acquisition of Zigi Carmel On September 22, 2022, the Company and the former shareholder of Zigi Carmel Initiatives and Investments Ltd. (“ZC”) entered into a share exchange agreement, whereby the Company would acquire <span id="xdx_901_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_uPure_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zmj04QbUFex1">100% ownership interest in ZC from the former shareholder in exchange for <span id="xdx_907_eifrs-full--NumberOfInstrumentsOrInterestsIssuedOrIssuable_iI_pid_uShares_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zAEOButGIPn3">7,920,000 common shares (<span id="xdx_904_eifrs-full--NumberOfInstrumentsOrInterestsIssuedOrIssuable_iI_pid_uShares_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember__ifrs-full--ComponentsOfEquityAxis__custom--PostReverseSplitMember_zmN1dCG4tkT6">41,684 common shares post reverse split) of BYND. The share exchange agreement was executed and fully completed on September 22, 2022. The acquisition of ZC has been accounted for as asset acquisition according to IFRS 2 Share-based Payment as the acquired assets and liabilities do not constitute a business under IFRS 3 Business Combinations. The transaction price of the acquisition was measured according to the fair value of the common shares given in consideration for the assets and liabilities assumed from the acquisition, with equity increased by the corresponding amount equal to the total fair value of the common shares given. As a result, the acquisition was recorded with the consideration as detailed in the table below: <p id="xdx_89A_ecustom--DisclosureOfDetailedInformationAboutContingentLiabilitiesInBusinessCombinationExplanatory_zZJuuGhFrGV3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left"> SCHEDULE OF CONTINGENT CONSIDERATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: justify"></td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember_zKSCUhE7wVvb" style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt; text-align: justify">Consideration transferred:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_zO7wQ87ZRiVa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 80%; text-align: justify">Value allocated to shares issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlRJTkdFTlQgQ09OU0lERVJBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eifrs-full--NumberOfInstrumentsOrInterestsIssuedOrIssuable_iI_pid_uShares_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zyEEYz5qM5H3" title="Number of common stock issued">7,920,000 shares (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlRJTkdFTlQgQ09OU0lERVJBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eifrs-full--NumberOfInstrumentsOrInterestsIssuedOrIssuable_iI_pid_uShares_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember__ifrs-full--ComponentsOfEquityAxis__custom--PostReverseSplitMember_zx3madMTJGd9" title="Number of common stock issued">41,684 common shares post reverse split) at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlRJTkdFTlQgQ09OU0lERVJBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_ecustom--ShareIssuePrice_iI_pid_uUSDPShares_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember__ifrs-full--ComponentsOfEquityAxis__custom--PostReverseSplitMember_zybfyaLzXErf" title="Share price">5.40 per share</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">42,768,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt; text-align: justify"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Fair value of assets and liabilities acquired:</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--FinancialAssetsRecognisedAsOfAcquisitionDate_iI_zNGS6DkhCiul" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">Investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">137,811</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iI_zH2WcAgzsq3g" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Intangible asset – patents pending</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,768,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--FinancialLiabilitiesRecognisedAsOfAcquisitionDate_iNI_di_zx4PA418lOB8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1.5pt">Shareholder loan</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(137,811</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--IdentifiableAssetsAcquiredLiabilitiesAssumed_iI_zlkyLRqrzhs4" style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: justify; padding-bottom: 1.5pt">Fair value of assets and liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">42,768,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> The intangible asset acquired in the acquisition of ZC is attributed to 2 patents pending for a therapeutic device (the “EZ-G” device) owned by ZC. The company has determined that the patents pending shall not be amortized until they are approved and then will be amortized over the course of their life.

7920000

41684

<p id="xdx_89A_ecustom--DisclosureOfDetailedInformationAboutContingentLiabilitiesInBusinessCombinationExplanatory_zZJuuGhFrGV3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left"> SCHEDULE OF CONTINGENT CONSIDERATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: justify"></td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember_zKSCUhE7wVvb" style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt; text-align: justify">Consideration transferred:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_zO7wQ87ZRiVa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 80%; text-align: justify">Value allocated to shares issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlRJTkdFTlQgQ09OU0lERVJBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eifrs-full--NumberOfInstrumentsOrInterestsIssuedOrIssuable_iI_pid_uShares_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zyEEYz5qM5H3" title="Number of common stock issued">7,920,000 shares (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlRJTkdFTlQgQ09OU0lERVJBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eifrs-full--NumberOfInstrumentsOrInterestsIssuedOrIssuable_iI_pid_uShares_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember__ifrs-full--ComponentsOfEquityAxis__custom--PostReverseSplitMember_zx3madMTJGd9" title="Number of common stock issued">41,684 common shares post reverse split) at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlRJTkdFTlQgQ09OU0lERVJBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_ecustom--ShareIssuePrice_iI_pid_uUSDPShares_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember__ifrs-full--ComponentsOfEquityAxis__custom--PostReverseSplitMember_zybfyaLzXErf" title="Share price">5.40 per share</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">42,768,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt; text-align: justify"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Fair value of assets and liabilities acquired:</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--FinancialAssetsRecognisedAsOfAcquisitionDate_iI_zNGS6DkhCiul" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">Investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">137,811</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iI_zH2WcAgzsq3g" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Intangible asset – patents pending</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,768,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--FinancialLiabilitiesRecognisedAsOfAcquisitionDate_iNI_di_zx4PA418lOB8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1.5pt">Shareholder loan</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(137,811</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--IdentifiableAssetsAcquiredLiabilitiesAssumed_iI_zlkyLRqrzhs4" style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: justify; padding-bottom: 1.5pt">Fair value of assets and liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">42,768,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

7920000

41684

5.40

42768000

137811

42768000

137811

42768000

<p id="xdx_808_eifrs-full--DisclosureOfTradeAndOtherReceivablesExplanatory_zX44We8HKyj1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0in">NOTE 5 – ACCOUNTS RECEIVABLE <p id="xdx_893_ecustom--DisclosureOfAccountsReceivableExplanatory_zSvgvxJI0Xy1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0in"> SCHEDULE OF ACCOUNTS RECEIVABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20240331_zLqefAOjB2xh" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20231231_zR1XogTWCrbb" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eifrs-full--CurrentTradeReceivables_iI_maTRzIgy_zS47Uur9td9l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trades receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">136,455</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">119,094</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--IncomeTaxAdvancesCurrent_iI_maTRzIgy_zvZ5TJ5I5fj5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income tax advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,748</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,003</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentInterestReceivable_iI_maTRzIgy_zHH9AyEuZZTb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,810</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,494</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--TradeAndOtherCurrentReceivablesDueFromRelatedParties_iI_maTRzIgy_ztSS1PUyfhD" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Due from shareholders</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">873</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">843</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TradeReceivables_iTI_mtTRzIgy_zIkjaofa6iKj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt; text-align: left; padding-bottom: 2.5pt">Accounts receivable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">203,886</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">189,434</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div>

<p id="xdx_893_ecustom--DisclosureOfAccountsReceivableExplanatory_zSvgvxJI0Xy1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0in"> SCHEDULE OF ACCOUNTS RECEIVABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20240331_zLqefAOjB2xh" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20231231_zR1XogTWCrbb" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eifrs-full--CurrentTradeReceivables_iI_maTRzIgy_zS47Uur9td9l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trades receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">136,455</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">119,094</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--IncomeTaxAdvancesCurrent_iI_maTRzIgy_zvZ5TJ5I5fj5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income tax advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,748</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,003</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentInterestReceivable_iI_maTRzIgy_zHH9AyEuZZTb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,810</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,494</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--TradeAndOtherCurrentReceivablesDueFromRelatedParties_iI_maTRzIgy_ztSS1PUyfhD" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Due from shareholders</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">873</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">843</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TradeReceivables_iTI_mtTRzIgy_zIkjaofa6iKj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt; text-align: left; padding-bottom: 2.5pt">Accounts receivable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">203,886</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">189,434</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

136455

119094

30748 52003

35810

17494

873

843

203886

189434

<p id="xdx_807_eifrs-full--DisclosureOfIntangibleAssetsExplanatory_zsRXzx2M0ZSh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0in">NOTE 6 – INTANGIBLE ASSETS The Company’s intangible assets relate to the proprietary Cannabis CRM software the Company is Developing, Patents pending for the EZ-G device (Note 4) as well as the primary growing license for medical cannabis in Israel. The Additions for the Software include cost of wages of the software developers for the time they spend on developing the Cannabis CRM software. The additions for the Patents include the fair value attributed to the Patents upon the acquisition of ZC as well as transaction and other costs in the amount of $193,382. <p id="xdx_890_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_zddMKEAL8ejg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> SCHEDULE OF PATENTS INCLUDE THE FAIR VALUE ATTRIBUTED TO THE PATENTS UPON THE ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">Software*</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">License</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">Patent applications and technological know how</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Cost</td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Balance, December 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zRVYY1f3IhT4" style="width: 12%; text-align: right" title="Cost, beginning balance">2,301,580</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zO1ssFz68ovk" style="width: 12%; text-align: right" title="Cost, beginning balance">850,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zq7YFMIbtzv3" style="width: 12%; text-align: right" title="Cost, beginning balance">42,961,382</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zaXf3kZ3EFoc" style="width: 12%; text-align: right" title="Cost, beginning balance">1,300,429</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zpxMCSkQKZsk" style="text-align: right" title="Additions">366,325</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_ztZGcUaRF2ll" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zp1I0SucirP" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z0DA0f1TLedl" style="text-align: right" title="Additions">43,871,579</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Impairments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ImpairmentLossRecognisedInProfitOrLossImpairments_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zAnoNnditG92" style="text-align: right" title="Impairments">(2,478,491</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ImpairmentLossRecognisedInProfitOrLossImpairments_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zrl3PKTChJK" style="text-align: right" title="Impairments">(850,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ImpairmentLossRecognisedInProfitOrLossImpairments_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zXtDLgVRyge9" style="text-align: right" title="Impairments">(9,498,279</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ImpairmentLossRecognisedInProfitOrLossImpairments_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zeMKFnI75ty3" style="text-align: right" title="Impairments">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Translation differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zv36EGfQHLC5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(108,176</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zrMT3nwWx0Yi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zvR8PmD13WZ3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zF84FbOEK4yg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(32,385</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Balance, December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zilAo691G8Xj" style="text-align: right" title="Cost, beginning balance">81,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zo6miUlLUpA1" style="text-align: right" title="Cost, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zGoh6D0sByj8" style="text-align: right" title="Cost, beginning balance">33,463,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_ztGdqubOxz13" style="text-align: right" title="Cost, beginning balance">33,544,341</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Additions</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_98B_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zVSBoWIiUo76" style="padding-bottom: 1.5pt; text-align: right" title="Additions">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_987_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zW55l9uBbKW6" style="padding-bottom: 1.5pt; text-align: right" title="Additions">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_981_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z0hHBR5HSR97" style="padding-bottom: 1.5pt; text-align: right" title="Additions">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_985_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zypNeCaB2TGk" style="padding-bottom: 1.5pt; text-align: right" title="Additions">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Translation differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zXbASUnuCVm3" style="padding-bottom: 1.5pt; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zE6NMw2hVwsd" style="padding-bottom: 1.5pt; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zp1OsmXXbnx3" style="padding-bottom: 1.5pt; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zxnqGzvob7dh" style="padding-bottom: 1.5pt; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Balance, March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_ecustom--IntangibleAssetsOtherThanGoodwillGross_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zgQXctRuKf53" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">81,238</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwillGross_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zCG0mrYoBl9a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwillGross_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zWuXV1zysGE6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">33,463,103</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwillGross_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zNNkX0zrAkI4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">33,544,341</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"> Accumulated depreciation</td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Balance, December 31, 2022</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zO3XHI6AOQ17" style="text-align: right" title="Accumulated amortization, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zybyobqvU9Hh" style="text-align: right" title="Accumulated amortization, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z5y2MBaCcCHk" style="text-align: right" title="Accumulated amortization, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z0DNPs2yrlp5" style="text-align: right" title="Accumulated amortization, beginning balance">81,406</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zlqxBRxRBbkh" style="text-align: right" title="Depreciation">81,406</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zssg9TO0CBt4" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z7QMVRA94ZT1" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zvwEyIOaztG9" style="text-align: right" title="Depreciation">(168</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Translation differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--AccumulatedAmortizationIntellectualPropertiesOfTranslationDifferences_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zIcvFLsJfrbi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(168</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-size: 11pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-size: 11pt; text-align: right">- </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-size: 11pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-size: 11pt; text-align: right">- </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-size: 11pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-size: 11pt; text-align: right">- </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Balance, December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zmQLTiIAPwp4" style="text-align: right" title="Accumulated amortization, beginning balance">81,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zKGWsbs2eaFj" style="text-align: right" title="Accumulated amortization, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zguUwImEm6E1" style="text-align: right" title="Accumulated amortization, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z9T1akcEecz8" style="text-align: right" title="Accumulated amortization, beginning balance">81,238</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_987_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____z9tLvf3NJrQa" style="padding-bottom: 1.5pt; text-align: right" title="Depreciation">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_988_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zEoxbFTZuISj" style="padding-bottom: 1.5pt; text-align: right" title="Depreciation">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_981_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z0zWY6AZNhf1" style="padding-bottom: 1.5pt; text-align: right" title="Depreciation">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_98C_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zlpfaJy0fFa7" style="padding-bottom: 1.5pt; text-align: right" title="Depreciation">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Balance, March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_ecustom--AccumulatedAmortizationIntellectualProperties_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zZJNe2u004Ue" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">81,238</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_ecustom--AccumulatedAmortizationIntellectualProperties_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zkX3M2Pn8hQh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--AccumulatedAmortizationIntellectualProperties_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_ztr7kmYrMzzf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_ecustom--AccumulatedAmortizationIntellectualProperties_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zVv7btN55Jg9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">81,238</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Net book value</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">At December 31, 2023</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_988_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zZPadAJ5qb3a" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, ending balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98A_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zEm7HQC7koo7" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, ending balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98D_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z0No5D2R1Nse" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, ending balance">33,463,103</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98F_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z5F8aLlCrxw7" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, ending balance">33,463,103</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">At March 31, 2024</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; vertical-align: bottom; font-weight: bold; text-align: left">$</td><td id="xdx_988_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____z73FiRsbMmkk" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, ending balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; vertical-align: bottom; font-weight: bold; text-align: left">$</td><td id="xdx_986_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zCYgk55Pl1xg" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, ending balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"> </td><td id="xdx_983_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zzsp7ugtH7yf" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, ending balance">33,463,103</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; vertical-align: bottom; font-weight: bold; text-align: left">$</td><td id="xdx_980_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zukiY2A4uaqd" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, ending balance">33,463,103</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">*</td><td style="width: 5pt"></td><td style="text-align: justify">Reclassified software development costs from Capital Work in Progress (Note 7) to Intangible Assets – Software (See Note 3)</td> </tr></table> BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div>

193382

<p id="xdx_890_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_zddMKEAL8ejg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> SCHEDULE OF PATENTS INCLUDE THE FAIR VALUE ATTRIBUTED TO THE PATENTS UPON THE ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">Software*</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">License</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">Patent applications and technological know how</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Cost</td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Balance, December 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zRVYY1f3IhT4" style="width: 12%; text-align: right" title="Cost, beginning balance">2,301,580</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zO1ssFz68ovk" style="width: 12%; text-align: right" title="Cost, beginning balance">850,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zq7YFMIbtzv3" style="width: 12%; text-align: right" title="Cost, beginning balance">42,961,382</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zaXf3kZ3EFoc" style="width: 12%; text-align: right" title="Cost, beginning balance">1,300,429</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zpxMCSkQKZsk" style="text-align: right" title="Additions">366,325</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_ztZGcUaRF2ll" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zp1I0SucirP" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z0DA0f1TLedl" style="text-align: right" title="Additions">43,871,579</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Impairments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ImpairmentLossRecognisedInProfitOrLossImpairments_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zAnoNnditG92" style="text-align: right" title="Impairments">(2,478,491</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ImpairmentLossRecognisedInProfitOrLossImpairments_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zrl3PKTChJK" style="text-align: right" title="Impairments">(850,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ImpairmentLossRecognisedInProfitOrLossImpairments_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zXtDLgVRyge9" style="text-align: right" title="Impairments">(9,498,279</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ImpairmentLossRecognisedInProfitOrLossImpairments_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zeMKFnI75ty3" style="text-align: right" title="Impairments">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Translation differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zv36EGfQHLC5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(108,176</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zrMT3nwWx0Yi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zvR8PmD13WZ3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zF84FbOEK4yg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(32,385</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Balance, December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zilAo691G8Xj" style="text-align: right" title="Cost, beginning balance">81,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zo6miUlLUpA1" style="text-align: right" title="Cost, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zGoh6D0sByj8" style="text-align: right" title="Cost, beginning balance">33,463,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_ztGdqubOxz13" style="text-align: right" title="Cost, beginning balance">33,544,341</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Additions</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_98B_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zVSBoWIiUo76" style="padding-bottom: 1.5pt; text-align: right" title="Additions">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_987_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zW55l9uBbKW6" style="padding-bottom: 1.5pt; text-align: right" title="Additions">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_981_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z0hHBR5HSR97" style="padding-bottom: 1.5pt; text-align: right" title="Additions">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_985_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zypNeCaB2TGk" style="padding-bottom: 1.5pt; text-align: right" title="Additions">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Translation differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zXbASUnuCVm3" style="padding-bottom: 1.5pt; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_98B_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zE6NMw2hVwsd" style="padding-bottom: 1.5pt; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zp1OsmXXbnx3" style="padding-bottom: 1.5pt; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zxnqGzvob7dh" style="padding-bottom: 1.5pt; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Balance, March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_ecustom--IntangibleAssetsOtherThanGoodwillGross_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zgQXctRuKf53" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">81,238</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwillGross_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zCG0mrYoBl9a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwillGross_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zWuXV1zysGE6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">33,463,103</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwillGross_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zNNkX0zrAkI4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">33,544,341</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"> Accumulated depreciation</td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Balance, December 31, 2022</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zO3XHI6AOQ17" style="text-align: right" title="Accumulated amortization, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zybyobqvU9Hh" style="text-align: right" title="Accumulated amortization, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z5y2MBaCcCHk" style="text-align: right" title="Accumulated amortization, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z0DNPs2yrlp5" style="text-align: right" title="Accumulated amortization, beginning balance">81,406</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zlqxBRxRBbkh" style="text-align: right" title="Depreciation">81,406</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zssg9TO0CBt4" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z7QMVRA94ZT1" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zvwEyIOaztG9" style="text-align: right" title="Depreciation">(168</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Translation differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--AccumulatedAmortizationIntellectualPropertiesOfTranslationDifferences_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zIcvFLsJfrbi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(168</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-size: 11pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-size: 11pt; text-align: right">- </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-size: 11pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-size: 11pt; text-align: right">- </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-size: 11pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-size: 11pt; text-align: right">- </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Balance, December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zmQLTiIAPwp4" style="text-align: right" title="Accumulated amortization, beginning balance">81,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zKGWsbs2eaFj" style="text-align: right" title="Accumulated amortization, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zguUwImEm6E1" style="text-align: right" title="Accumulated amortization, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z9T1akcEecz8" style="text-align: right" title="Accumulated amortization, beginning balance">81,238</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_987_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____z9tLvf3NJrQa" style="padding-bottom: 1.5pt; text-align: right" title="Depreciation">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_988_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zEoxbFTZuISj" style="padding-bottom: 1.5pt; text-align: right" title="Depreciation">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_981_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z0zWY6AZNhf1" style="padding-bottom: 1.5pt; text-align: right" title="Depreciation">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_98C_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zlpfaJy0fFa7" style="padding-bottom: 1.5pt; text-align: right" title="Depreciation">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Balance, March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_ecustom--AccumulatedAmortizationIntellectualProperties_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zZJNe2u004Ue" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">81,238</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_ecustom--AccumulatedAmortizationIntellectualProperties_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zkX3M2Pn8hQh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--AccumulatedAmortizationIntellectualProperties_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_ztr7kmYrMzzf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_ecustom--AccumulatedAmortizationIntellectualProperties_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zVv7btN55Jg9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">81,238</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Net book value</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">At December 31, 2023</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_988_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zZPadAJ5qb3a" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, ending balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98A_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zEm7HQC7koo7" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, ending balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98D_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z0No5D2R1Nse" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, ending balance">33,463,103</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98F_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z5F8aLlCrxw7" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, ending balance">33,463,103</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">At March 31, 2024</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; vertical-align: bottom; font-weight: bold; text-align: left">$</td><td id="xdx_988_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____z73FiRsbMmkk" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, ending balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; vertical-align: bottom; font-weight: bold; text-align: left">$</td><td id="xdx_986_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zCYgk55Pl1xg" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, ending balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"> </td><td id="xdx_983_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zzsp7ugtH7yf" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, ending balance">33,463,103</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; vertical-align: bottom; font-weight: bold; text-align: left">$</td><td id="xdx_980_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20240101__20240331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zukiY2A4uaqd" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, ending balance">33,463,103</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">*</td><td style="width: 5pt"></td><td style="text-align: justify">Reclassified software development costs from Capital Work in Progress (Note 7) to Intangible Assets – Software (See Note 3)</td> </tr></table>

2301580 850000 42961382 1300429 366325 43871579 -2478491 -850000 -9498279 -108176 -32385 81238 33463103 33544341 81238 33463103 33544341 81406 81406 -168 -168 81238 81238 81238 81238 33463103 33463103 33463103 33463103

<p id="xdx_803_eifrs-full--DisclosureOfPropertyPlantAndEquipmentExplanatory_zQwWTnOIF7Y3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left">NOTE 7 – PROPERTY AND EQUIPMENT <p id="xdx_89E_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zID18uiiRM0k" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Computers & Equipment</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Vehicles</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Furniture & Equipment</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Capital Work In Progress*</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: justify"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Cost</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 35%; text-align: left">Balance, January 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--PropertyPlantAndEquipmentCost_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zxvdPjXablZb" style="width: 9%; text-align: right" title="Cost, beginning balance">29,019</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--PropertyPlantAndEquipmentCost_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zDUpiisCwsc6" style="width: 9%; text-align: right" title="Cost, beginning balance">181,052</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--PropertyPlantAndEquipmentCost_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zRgFLyLumtNe" style="width: 9%; text-align: right" title="Cost, beginning balance">33,310</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--PropertyPlantAndEquipmentCost_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zUQq3jv6dsMc" style="width: 9%; text-align: right" title="Cost, beginning balance">327,918</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_ecustom--PropertyPlantAndEquipmentCost_iS_c20230101__20231231_z94XbnssuSI7" style="width: 9%; text-align: right" title="Cost, beginning balance">571,299</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zGmtEjO1Rwa3" style="text-align: right" title="Additions">6,664</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_981_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zsk8xKt45hOj" style="font-weight: bold; text-align: right" title="Additions">-</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zw3ncVZBojH" style="text-align: right" title="Additions">1,039</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zO38IDpS4ryk" style="text-align: right" title="Additions">704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231_zqlx1sKnYoY2" style="text-align: right" title="Additions">8,407</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Impairments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zrBfXq9N7bn2" style="text-align: right" title="Impairments">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_985_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zfekX4iwS17e" style="font-weight: bold; text-align: right" title="Impairments">-</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_983_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zCN3aQXn7Tt8" style="font-weight: bold; text-align: right" title="Impairments">-</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zXinIuaQYa5h" style="text-align: right" title="Impairments">(315,711</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231_zrOYHG8yJ726" style="text-align: right" title="Impairments">(315,711</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Translation differences</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zqfoJzUYJXFk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Translation differences">(1,519</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zD7ewznThPWh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Translation differences">(9,419</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zNEc8bWCc3va" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Translation differences">(1,735</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zXV35aHtGpAf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(12,911</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231_z20yIVtUN6a4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(25,584</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Balance, December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--PropertyPlantAndEquipmentCost_iS_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zcC2kaZsPwxe" style="text-align: right" title="Cost, beginning balance">34,164</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--PropertyPlantAndEquipmentCost_iS_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_za4J5OucESA4" style="text-align: right" title="Cost, beginning balance">171,633</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--PropertyPlantAndEquipmentCost_iS_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zYn0AFfYjAr" style="text-align: right" title="Cost, beginning balance">32,614</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_987_ecustom--PropertyPlantAndEquipmentCost_iS_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____z39l0gxQ0Idg" style="font-weight: bold; text-align: right" title="Cost, beginning balance">-</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PropertyPlantAndEquipmentCost_iS_c20240101__20240331_zanFFuSrgJ3d" style="text-align: right" title="Cost, beginning balance">238,411</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_znmNpPqFgpEj" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zTA1Qs5MaUQ" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zEYZ2Be4CdUh" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zP3im2r4q8b2" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20240101__20240331_zfGm8TG4PXDk" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Disposals</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--DisposalsPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zVlMG2RXWHp6" style="text-align: right" title="Disposals">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DisposalsPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zB2aQAr9XFEi" style="text-align: right" title="Disposals">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--DisposalsPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_z1aVkV3P01yj" style="text-align: right" title="Disposals">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--DisposalsPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zIK8Q4XBZvo" style="text-align: right" title="Disposals">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DisposalsPropertyPlantAndEquipment_c20240101__20240331_zw5PbNEghM9k" style="text-align: right" title="Disposals">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Translation differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zunr3c2Smuw3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">302</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zkc1Ro7fLXL5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">1,701</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_z8eHPnnKvLxe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">324</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zyp2OGns5Sua" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20240101__20240331_zLPLpLO5zLRk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">2,327</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Balance, March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_981_ecustom--PropertyPlantAndEquipmentCost_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z8iz6dbhsA84" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">34,466</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentCost_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zNCz86c8sUai" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">173,334</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_ecustom--PropertyPlantAndEquipmentCost_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zca5ZQTyZgj2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">32,938</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_ecustom--PropertyPlantAndEquipmentCost_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zCTTEts9Vbqd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_ecustom--PropertyPlantAndEquipmentCost_iE_c20240101__20240331_zr33TGBZRLi9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">240,738</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated depreciation</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Balance as of January 1, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zoaUXSgersa" style="text-align: right" title="Accumulated amortization, beginning balance">27,588</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zqoylNIAn1U7" style="text-align: right" title="Accumulated amortization, beginning balance">169,535</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_ztt86qwbceIa" style="text-align: right" title="Accumulated amortization, beginning balance">30,168</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zvwfYFU281Xe" style="text-align: right" title="Accumulated amortization, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20230101__20231231_zqltknNOU784" style="text-align: right" title="Accumulated amortization, beginning balance">227,291</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DepreciationPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zV1Qt0srCqF7" style="text-align: right" title="Depreciation">2,172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DepreciationPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zCbnJtG9lSZ2" style="text-align: right" title="Depreciation">9,377</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--DepreciationPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zYjIGhfPJR36" style="text-align: right" title="Depreciation">1,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--DepreciationPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zZADNiVpq8Yg" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--DepreciationPropertyPlantAndEquipment_c20230101__20231231_zKBWz9nGUbCa" style="text-align: right" title="Depreciation">13,446</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Translation differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zjkatFHoCC04" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(1,439</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z9ZPKNsPRLvj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(8,839</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zLf5BVwZKJb2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(1,573</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____z3R2VykAyHF" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20230101__20231231_zrgeeIBIKXhb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(11,851</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Balance, December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z0MlXJNZRLLh" style="text-align: right" title="Accumulated amortization, beginning balance">28,321</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zUp11fj0HLn8" style="text-align: right" title="Accumulated amortization, beginning balance">170,073</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zVQv10vDqwDf" style="text-align: right" title="Accumulated amortization, beginning balance">30,492</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zYDtf5F8ep1" style="text-align: right" title="Accumulated amortization, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20240101__20240331_zfsmSbtP70B2" style="text-align: right" title="Accumulated amortization, beginning balance">228,886</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--DepreciationPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zGBgdTLdZXG9" style="text-align: right" title="Depreciation">829</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DepreciationPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zxl5UrmEZJr1" style="text-align: right" title="Depreciation">1,571</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--DepreciationPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_z510aerwkMdd" style="text-align: right" title="Depreciation">151</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--DepreciationPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zLZncQVraLNd" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DepreciationPropertyPlantAndEquipment_c20240101__20240331_zCkLyceJVpK9" style="text-align: right" title="Depreciation">2,551</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Translation differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zug4d5l5sK7k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">276</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zjOgEWXae0Dl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">1,690</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_z9AceV8tthaj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">302</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____znfuHP74aT12" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20240101__20240331_ztpCzcCyJqGb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">2,268</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Balance, March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zmxNzpmAFPPj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">29,426</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98C_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zO4RDW6drEag" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">173,334</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zCiSlA0VPH3j" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">30,945</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zv1ATcloahch" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_c20240101__20240331_zVhVSm8IpHQe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">233,705</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net book value</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">At December 31, 2023</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zsXflSa11Ek" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property and equipment, ending balance">5,843</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zPrLi4DuFBnf" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property and equipment, ending balance">1,560</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zjGPicRZsKcf" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property and equipment, ending balance">2,122</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____z9gypvYAa9Ij" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property and equipment, ending balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231_zmDce2u67GY1" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property, plant and equipment, net">9,525</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">At March 31, 2024</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z4mxDaQ6KDrk" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property and equipment, ending balance">5,040</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zT8XamfpF5d2" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property and equipment, ending balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zIGcdqUhCk09" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property and equipment, ending balance">1,993</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zGcwtEJ9dPZd" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property and equipment, ending balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iE_c20240101__20240331_z2pSgXTskjq7" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property, plant and equipment, net">7,033</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">*</td><td style="width: 5pt"></td><td style="text-align: justify">Reclassified software development costs from Capital Work in Progress to Intangible Assets (Note 6) – Software (See Note 3)</td> </tr></table> During the three months ended March 31, 2024, depreciation of $324 (2023 - $363) related to computer and equipment is included in cost of revenue. As of December 31, 2023 the Company’s Capital work in progress relates to the ongoing investment in the future medical cannabis cultivation facility in Moshav Kochav Michael, Israel which includes permits and design. The Company considered indicators of impairment at December 31, 2023. The Company recorded impairment loss during the year ended December 31, 2023 for the capital work in progress. The impairment for the capital work in progress was done mainly because of recent medical cannabis legislation changes in Israel that have materially affected the value of this asset. BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div>

<p id="xdx_89E_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zID18uiiRM0k" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Computers & Equipment</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Vehicles</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Furniture & Equipment</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Capital Work In Progress*</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: justify"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Cost</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 35%; text-align: left">Balance, January 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--PropertyPlantAndEquipmentCost_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zxvdPjXablZb" style="width: 9%; text-align: right" title="Cost, beginning balance">29,019</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--PropertyPlantAndEquipmentCost_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zDUpiisCwsc6" style="width: 9%; text-align: right" title="Cost, beginning balance">181,052</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--PropertyPlantAndEquipmentCost_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zRgFLyLumtNe" style="width: 9%; text-align: right" title="Cost, beginning balance">33,310</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--PropertyPlantAndEquipmentCost_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zUQq3jv6dsMc" style="width: 9%; text-align: right" title="Cost, beginning balance">327,918</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_ecustom--PropertyPlantAndEquipmentCost_iS_c20230101__20231231_z94XbnssuSI7" style="width: 9%; text-align: right" title="Cost, beginning balance">571,299</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zGmtEjO1Rwa3" style="text-align: right" title="Additions">6,664</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_981_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zsk8xKt45hOj" style="font-weight: bold; text-align: right" title="Additions">-</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zw3ncVZBojH" style="text-align: right" title="Additions">1,039</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zO38IDpS4ryk" style="text-align: right" title="Additions">704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20230101__20231231_zqlx1sKnYoY2" style="text-align: right" title="Additions">8,407</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Impairments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zrBfXq9N7bn2" style="text-align: right" title="Impairments">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_985_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zfekX4iwS17e" style="font-weight: bold; text-align: right" title="Impairments">-</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_983_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zCN3aQXn7Tt8" style="font-weight: bold; text-align: right" title="Impairments">-</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zXinIuaQYa5h" style="text-align: right" title="Impairments">(315,711</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_iN_di_c20230101__20231231_zrOYHG8yJ726" style="text-align: right" title="Impairments">(315,711</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Translation differences</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zqfoJzUYJXFk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Translation differences">(1,519</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zD7ewznThPWh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Translation differences">(9,419</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zNEc8bWCc3va" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Translation differences">(1,735</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zXV35aHtGpAf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(12,911</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20230101__20231231_z20yIVtUN6a4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(25,584</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Balance, December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--PropertyPlantAndEquipmentCost_iS_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zcC2kaZsPwxe" style="text-align: right" title="Cost, beginning balance">34,164</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--PropertyPlantAndEquipmentCost_iS_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_za4J5OucESA4" style="text-align: right" title="Cost, beginning balance">171,633</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--PropertyPlantAndEquipmentCost_iS_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zYn0AFfYjAr" style="text-align: right" title="Cost, beginning balance">32,614</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_987_ecustom--PropertyPlantAndEquipmentCost_iS_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____z39l0gxQ0Idg" style="font-weight: bold; text-align: right" title="Cost, beginning balance">-</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PropertyPlantAndEquipmentCost_iS_c20240101__20240331_zanFFuSrgJ3d" style="text-align: right" title="Cost, beginning balance">238,411</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_znmNpPqFgpEj" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zTA1Qs5MaUQ" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zEYZ2Be4CdUh" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zP3im2r4q8b2" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20240101__20240331_zfGm8TG4PXDk" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Disposals</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--DisposalsPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zVlMG2RXWHp6" style="text-align: right" title="Disposals">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DisposalsPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zB2aQAr9XFEi" style="text-align: right" title="Disposals">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--DisposalsPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_z1aVkV3P01yj" style="text-align: right" title="Disposals">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--DisposalsPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zIK8Q4XBZvo" style="text-align: right" title="Disposals">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DisposalsPropertyPlantAndEquipment_c20240101__20240331_zw5PbNEghM9k" style="text-align: right" title="Disposals">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Translation differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zunr3c2Smuw3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">302</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zkc1Ro7fLXL5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">1,701</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_z8eHPnnKvLxe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">324</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zyp2OGns5Sua" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_c20240101__20240331_zLPLpLO5zLRk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">2,327</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Balance, March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_981_ecustom--PropertyPlantAndEquipmentCost_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z8iz6dbhsA84" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">34,466</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentCost_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zNCz86c8sUai" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">173,334</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_ecustom--PropertyPlantAndEquipmentCost_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zca5ZQTyZgj2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">32,938</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_ecustom--PropertyPlantAndEquipmentCost_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zCTTEts9Vbqd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_ecustom--PropertyPlantAndEquipmentCost_iE_c20240101__20240331_zr33TGBZRLi9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost, ending balance">240,738</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated depreciation</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Balance as of January 1, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zoaUXSgersa" style="text-align: right" title="Accumulated amortization, beginning balance">27,588</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zqoylNIAn1U7" style="text-align: right" title="Accumulated amortization, beginning balance">169,535</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_ztt86qwbceIa" style="text-align: right" title="Accumulated amortization, beginning balance">30,168</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zvwfYFU281Xe" style="text-align: right" title="Accumulated amortization, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20230101__20231231_zqltknNOU784" style="text-align: right" title="Accumulated amortization, beginning balance">227,291</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DepreciationPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zV1Qt0srCqF7" style="text-align: right" title="Depreciation">2,172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DepreciationPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zCbnJtG9lSZ2" style="text-align: right" title="Depreciation">9,377</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--DepreciationPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zYjIGhfPJR36" style="text-align: right" title="Depreciation">1,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--DepreciationPropertyPlantAndEquipment_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zZADNiVpq8Yg" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--DepreciationPropertyPlantAndEquipment_c20230101__20231231_zKBWz9nGUbCa" style="text-align: right" title="Depreciation">13,446</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Translation differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zjkatFHoCC04" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(1,439</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_z9ZPKNsPRLvj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(8,839</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zLf5BVwZKJb2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(1,573</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____z3R2VykAyHF" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20230101__20231231_zrgeeIBIKXhb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">(11,851</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Balance, December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z0MlXJNZRLLh" style="text-align: right" title="Accumulated amortization, beginning balance">28,321</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zUp11fj0HLn8" style="text-align: right" title="Accumulated amortization, beginning balance">170,073</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zVQv10vDqwDf" style="text-align: right" title="Accumulated amortization, beginning balance">30,492</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zYDtf5F8ep1" style="text-align: right" title="Accumulated amortization, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iS_c20240101__20240331_zfsmSbtP70B2" style="text-align: right" title="Accumulated amortization, beginning balance">228,886</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--DepreciationPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zGBgdTLdZXG9" style="text-align: right" title="Depreciation">829</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DepreciationPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zxl5UrmEZJr1" style="text-align: right" title="Depreciation">1,571</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--DepreciationPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_z510aerwkMdd" style="text-align: right" title="Depreciation">151</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--DepreciationPropertyPlantAndEquipment_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zLZncQVraLNd" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DepreciationPropertyPlantAndEquipment_c20240101__20240331_zCkLyceJVpK9" style="text-align: right" title="Depreciation">2,551</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Translation differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zug4d5l5sK7k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">276</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zjOgEWXae0Dl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">1,690</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_z9AceV8tthaj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">302</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____znfuHP74aT12" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--EffectOfForeignExchangeOnAccumulatedDepreciation_c20240101__20240331_ztpCzcCyJqGb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Translation differences">2,268</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Balance, March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zmxNzpmAFPPj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">29,426</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98C_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zO4RDW6drEag" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">173,334</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zCiSlA0VPH3j" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">30,945</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zv1ATcloahch" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_ecustom--AccumulateddepreciationPropertyPlantAndEquipment_iE_c20240101__20240331_zVhVSm8IpHQe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accumulated amortization, ending balance">233,705</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net book value</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">At December 31, 2023</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zsXflSa11Ek" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property and equipment, ending balance">5,843</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zPrLi4DuFBnf" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property and equipment, ending balance">1,560</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zjGPicRZsKcf" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property and equipment, ending balance">2,122</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____z9gypvYAa9Ij" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property and equipment, ending balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_c20230101__20231231_zmDce2u67GY1" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property, plant and equipment, net">9,525</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">At March 31, 2024</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z4mxDaQ6KDrk" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property and equipment, ending balance">5,040</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zT8XamfpF5d2" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property and equipment, ending balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--FurnitureAndEquipmentMember_zIGcdqUhCk09" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property and equipment, ending balance">1,993</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iE_c20240101__20240331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____zGcwtEJ9dPZd" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property and equipment, ending balance">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iE_c20240101__20240331_z2pSgXTskjq7" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Property, plant and equipment, net">7,033</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">*</td><td style="width: 5pt"></td><td style="text-align: justify">Reclassified software development costs from Capital Work in Progress to Intangible Assets (Note 6) – Software (See Note 3)</td> </tr></table>

29019 181052 33310 327918 571299

6664

1039

704

8407

315711

-1519

-9419

-1735

-12911

-25584

34164 171633 32614 238411

302

1701

324

2327

34466 173334 32938 240738 27588 169535 30168 227291

2172

9377

1897

13446

-1439 -8839 -1573 -11851 28321 170073 30492 228886

829

1571

151

2551

276 1690 302 2268 29426 173334 30945 233705

5843

1560

2122

9525

5040

1993

7033

324

363

<p id="xdx_804_eifrs-full--DisclosureOfTradeAndOtherPayablesExplanatory_zmf3r7UCpB59" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">NOTE 8 – TRADE PAYABLES AND ACCRUED LIABILITIES <p id="xdx_89E_ecustom--DisclosureOfDetailedInformationAboutPayablesAndAccruedLiabilitiesExplanatory_zg3nMGxPNMn4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left"> SCHEDULE OF TRADE PAYABLES AND ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20240331_zbn18cPsf0J9" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20231231_zJpEmE8fJ2j5" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_msTAOCPzC7E_maTAOPzIkD_zI7tCe7Sy3Nb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trades payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">298,180</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">157,705</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--CurrentValueAddedTaxPayables_iI_maTAOPzIkD_z6ztYIFsfGM4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">VAT, income and dividend taxes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,895</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,027</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--ShorttermEmployeeBenefitsAccruals_iI_msTAOCPzC7E_maTAOPzIkD_zlfAXQUmeUZk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Salaries payable</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">54,595</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">72,783</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--TradeAndOtherPayables_iTI_mtTAOPzIkD_zFmKmoJjw74d" style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: left; padding-bottom: 2.5pt">Trade payables and accrued liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">362,670</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">258,515</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_89E_ecustom--DisclosureOfDetailedInformationAboutPayablesAndAccruedLiabilitiesExplanatory_zg3nMGxPNMn4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left"> SCHEDULE OF TRADE PAYABLES AND ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20240331_zbn18cPsf0J9" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20231231_zJpEmE8fJ2j5" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_msTAOCPzC7E_maTAOPzIkD_zI7tCe7Sy3Nb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trades payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">298,180</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">157,705</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--CurrentValueAddedTaxPayables_iI_maTAOPzIkD_z6ztYIFsfGM4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">VAT, income and dividend taxes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,895</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,027</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--ShorttermEmployeeBenefitsAccruals_iI_msTAOCPzC7E_maTAOPzIkD_zlfAXQUmeUZk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Salaries payable</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">54,595</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">72,783</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--TradeAndOtherPayables_iTI_mtTAOPzIkD_zFmKmoJjw74d" style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: left; padding-bottom: 2.5pt">Trade payables and accrued liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">362,670</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">258,515</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

298180

157705

9895

28027

54595

72783

362670

258515

NOTE 9– RELATED PARTY TRANSACTIONS BALANCES Key management personnel include those persons having authority and responsibility for planning, directing and controlling the activities of the Company as a whole. The Company has determined that key management personnel consist of members of the Company’s Board of Directors and corporate officers. The remuneration of directors and key management personnel, not including normal employee compensation, made during the three months ended March 31, 2024 and the three months ended March 31, 2023 is set out below: <p id="xdx_898_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zDA1XXY7Llf5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> SCHEDULE OF RELATED PARTY TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20240101__20240331_zRHUoedss2jj" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20230101__20230331_zObqN7XSqg5g" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eifrs-full--WagesAndSalaries_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_zLHO39urqaAj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1.5pt">salary (cost of sales)</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 16%; text-align: right">122,910</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 16%; text-align: right">20,498</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--ServicesExpense_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--ResearchAndDevelopmentMember_zmbf6o8GtKv9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">consulting (research and development)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">30,488</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ServicesExpense_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--ProfessionalFeesMember_zMtsb6YG15Bf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">consulting (professional fees)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">40,963</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SharebasedPayments_ztnbRXZE21cf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">share based payments</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">53,567</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">44,441</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--WagesAndSalaries_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--SellingGeneralAndAdministrativeExpenseMember_zXwTegkdHaWe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">salary (general and administrative expenses)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">213,343</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">146,250</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--EmployeeBenefitsExpense_iT_zl5JH4nDaGke" style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: left; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">461,271</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">211,189</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As at March 31, 2024, $873 was owed from shareholders of the company (December 31, 2023– $843). Amounts owed were recorded in accounts receivable are non-interest bearing and unsecured. As at March 31, 2024, $364,843 was owed to directors of the Company (December 31, 2023– $450,048). Amounts due are non-interest bearing and unsecured.

<p id="xdx_898_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zDA1XXY7Llf5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> SCHEDULE OF RELATED PARTY TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20240101__20240331_zRHUoedss2jj" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20230101__20230331_zObqN7XSqg5g" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eifrs-full--WagesAndSalaries_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_zLHO39urqaAj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1.5pt">salary (cost of sales)</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 16%; text-align: right">122,910</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 16%; text-align: right">20,498</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--ServicesExpense_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--ResearchAndDevelopmentMember_zmbf6o8GtKv9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">consulting (research and development)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">30,488</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ServicesExpense_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--ProfessionalFeesMember_zMtsb6YG15Bf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">consulting (professional fees)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">40,963</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SharebasedPayments_ztnbRXZE21cf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">share based payments</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">53,567</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right">44,441</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--WagesAndSalaries_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--SellingGeneralAndAdministrativeExpenseMember_zXwTegkdHaWe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">salary (general and administrative expenses)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">213,343</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">146,250</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--EmployeeBenefitsExpense_iT_zl5JH4nDaGke" style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: left; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">461,271</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">211,189</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

122910

20498

30488

40963

53567 44441

213343

146250

461271

211189

873

843

364843

450048

NOTE 10 – LONG TERM LOAN During the year ended December 31, 2020, the Company secured a term loan with a principal amount of $184,352 (NIS 500,000) from an Israeli bank. The loan bears interest at the rate of 3.14% per annum and matures on September 18, 2025. The loan is subject to 48 monthly payments commencing October 18, 2021. $9,218 (NIS 25,000) was deposited in the bank as security for the loan. <p id="xdx_898_eifrs-full--DisclosureOfDetailedInformationAboutBorrowingsExplanatory_zMOTjUD5IYY1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The activities of the long term loan during the three month ended March 31, 2024 are as follows: SCHEDULE OF LONG TERM LOAN <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20240101__20240331_zlACGVZiY77f" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231_z0dF9agdBPAi" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_402_eifrs-full--Borrowings_iS_ziYcGNqP2V29" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1.5pt">Balance, opening</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">85,107</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">135,971</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--RepaymentsOfCurrentBorrowings_iN_di_zhYRYLw9DY23" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Repayments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11,621</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(43,350</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--InterestExpense_zbvqsnk1Zc53" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense, accrued</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">613</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,333</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--BorrowingTranslationDifference_z57LS5umbR4i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Translation difference</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">244</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(8,847</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--Borrowings_iE_zOpdBsQcYax7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Balance, ending</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">74,343</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">85,107</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Less:</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--ShorttermBorrowings_iE_uCAD_zWTAZra01I" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Long term loan – current portion</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">47,509</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">46,680</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--LongtermBorrowings_iE_uCAD_zeEbcnBGWx6j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Long term loan</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">26,834</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">38,427</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> NOTE 10 – LONG TERM LOAN (continued) <p id="xdx_897_ecustom--DisclosureOfInformationAboutMaturityDebtBorrowingsExplanatory_z2zRqXjRTBvl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The undiscounted repayments for each of the next three years and in the aggregate are: SCHEDULE OF UNDISCOUNTED REPAYMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">Year ended</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20240331_zKHTdIYJbYel" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_ecustom--BorrowingsRemainderOfFiscalYear_iI_maBzJZK_zLUzX9x9aqf4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">35,493</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--BorrowingsNextTwelveMonths_iI_maBzJZK_z2pF9ClYi1sl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">December 31, 2025</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">38,850</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Borrowings_iTI_mtBzJZK_zKFxRAAhX9ed" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt; text-align: left; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">74,343</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

184352

500000

0.0314

September 18, 2025

9218

25000

<p id="xdx_898_eifrs-full--DisclosureOfDetailedInformationAboutBorrowingsExplanatory_zMOTjUD5IYY1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The activities of the long term loan during the three month ended March 31, 2024 are as follows: SCHEDULE OF LONG TERM LOAN <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20240101__20240331_zlACGVZiY77f" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231_z0dF9agdBPAi" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_402_eifrs-full--Borrowings_iS_ziYcGNqP2V29" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1.5pt">Balance, opening</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">85,107</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">135,971</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--RepaymentsOfCurrentBorrowings_iN_di_zhYRYLw9DY23" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Repayments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11,621</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(43,350</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--InterestExpense_zbvqsnk1Zc53" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense, accrued</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">613</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,333</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--BorrowingTranslationDifference_z57LS5umbR4i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Translation difference</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">244</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(8,847</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--Borrowings_iE_zOpdBsQcYax7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Balance, ending</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">74,343</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">85,107</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Less:</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--ShorttermBorrowings_iE_uCAD_zWTAZra01I" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Long term loan – current portion</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">47,509</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">46,680</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--LongtermBorrowings_iE_uCAD_zeEbcnBGWx6j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Long term loan</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">26,834</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">38,427</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

85107

135971

11621

43350

613

3333

244 -8847

74343

85107

47509

46680

26834

38427

<p id="xdx_897_ecustom--DisclosureOfInformationAboutMaturityDebtBorrowingsExplanatory_z2zRqXjRTBvl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The undiscounted repayments for each of the next three years and in the aggregate are: SCHEDULE OF UNDISCOUNTED REPAYMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">Year ended</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20240331_zKHTdIYJbYel" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_ecustom--BorrowingsRemainderOfFiscalYear_iI_maBzJZK_zLUzX9x9aqf4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">35,493</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--BorrowingsNextTwelveMonths_iI_maBzJZK_z2pF9ClYi1sl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">December 31, 2025</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">38,850</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Borrowings_iTI_mtBzJZK_zKFxRAAhX9ed" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt; text-align: left; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">74,343</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 35493 38850

74343

<p id="xdx_80B_ecustom--DisclosureOfDerivativeWarrantsLiabilitiesExplanatory_zkRMbfoLJLA2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left">NOTE 11 – DERIVATIVE WARRANTS LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: left">a.</td> <td style="text-align: justify">On December 21, 2023, the Company issued 2,884,616 warrants (15,182 warrants at an exercise price of US $98.8 post reverse split) in connection with its December 2023 Registered direct public offering (“December 2023 Warrants”). The warrant includes a cashless exercise provision and repricing adjustments for offerings at a price lower than the existing exercise price of the warrants, stock splits, reclassifications, subdivisions, and other similar transactions and also the exercise price of the warrant is not denominated in the functional currency of the Company, therefore, these warrants were recorded at their fair value as a derivative liability at the time of the grant and revalued at the end of each reporting period.</td></tr> <tr style="vertical-align: top"> <td style="text-align: left"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left"> </td> <td style="text-align: justify">On March 27, 2024, following the March 2024 Public offering, which included the offering of common shares at a price lower than the exercise price of the December 2023 Warrants, the exercise price of the December 2023 Warrants was reduced to US $<span id="xdx_905_ecustom--ExercisePriceOfWarrants_pid_c20240327__20240327__ifrs-full--ClassesOfLiabilitiesAxis__custom--DecemberTwentyTwentyThreeWarrantsMember_zoyXfnOaUUI" title="Exercise price of warrants">1.3643, and each December 2023 Warrant became convertible into <span id="xdx_906_ecustom--ConversionOfWarrantsIntoCommonStockPricePerShare_pid_c20240327__20240327__ifrs-full--ClassesOfLiabilitiesAxis__custom--DecemberTwentyTwentyThreeWarrantsMember_z42ZPN2woccf" title="Conversion of warrants into common stock price per share">72.42 common shares of the Company.</td></tr> <tr style="vertical-align: top"> <td style="text-align: left"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left">b.</td> <td style="text-align: justify">On March 14, 2024, the Company issued 134,166,665 Series A Warrants (<span id="xdx_90B_ecustom--WarrantsIssued_pid_c20240313__20240314__ifrs-full--ClassesOfLiabilitiesAxis__custom--SeriesAWarrantsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_z1T3fYtD6PL7" title="Warrants issued">706,140 A warrants post reverse split) and 268,333,330 Series B Warrants (<span id="xdx_903_ecustom--WarrantsIssued_pid_c20240313__20240314__ifrs-full--ClassesOfLiabilitiesAxis__custom--SeriesBWarrantsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zZLyD6jNi13j" title="Warrants issued">1,412,280 B warrants post reverse split) in connection with its March 2024 public offering (“March 2024 A Warrants and B Warrants”). The warrants include a cashless exercise provision and repricing adjustments for offerings at a price lower than the existing exercise price of the warrants, stock splits, reclassifications, subdivisions, and other similar transactions and also the exercise price of the warrant is not denominated in the functional currency of the Company, therefore, these warrants were recorded at their fair value as a derivative liability at the time of the grant and revalued at the end of each reporting period.</td></tr> <tr style="vertical-align: top"> <td style="text-align: left"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left"> </td> <td style="text-align: justify">On March 27, 2024, following the 1:190 reverse stock split, the exercise price of the March 2024 A Warrants and B Warrants was reduced to $1.3643, and each B warrant became convertible into 14.21 common shares of the Company.</td></tr> <tr style="vertical-align: top"> <td style="text-align: left"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left">c.</td> <td style="text-align: justify">During the period ended March 31, 2024, the Company recorded a loss on the revaluation of the total derivative liabilities of $28,977,934, in the consolidated statements of Operations and Comprehensive Loss.</td></tr> </table> BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> NOTE 11 – DERIVATIVE WARRANTS LIABILITIES (continued) <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: left">d.</td> <td style="text-align: justify">The Company engaged an outside valuation company to calculate the fair value of the derivative warrants based on the Monte Carlo Simulation model with the following assumptions:</td></tr> </table> <p id="xdx_89C_eifrs-full--DisclosureOfDerivativeFinancialInstrumentsExplanatory_zWg7Y9IHzqw3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0in"> SCHEDULE OF DERIVATIVE WARRANT LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Share Price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">US $ <span id="xdx_907_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember_zMgmce9jOqyd" title="Share Price">1.4</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Exercise Price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">US $ <span id="xdx_90F_eifrs-full--ExercisePriceShareOptionsGranted2019_dxL_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember__srt--RangeAxis__ifrs-full--BottomOfRangeMember_zQ4ffmWjrLOj" title="Exercise Price::XDX::-">Nil- <span id="xdx_90F_eifrs-full--ExercisePriceShareOptionsGranted2019_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember__srt--RangeAxis__ifrs-full--TopOfRangeMember_zMllapQ5sKCa" title="Exercise Price">0.35</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Expected life</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_ecustom--ExpectedTermShareOptionsGranted_dtY_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember__srt--RangeAxis__ifrs-full--BottomOfRangeMember_zeJMLG2pMmFc" title="Expected life">2.45- <span id="xdx_907_ecustom--ExpectedTermShareOptionsGranted_dtY_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember__srt--RangeAxis__ifrs-full--TopOfRangeMember_zbj5GbsPSuGd" title="Expected life">4.95 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; font-size: 10pt; text-align: left">Risk-free interest rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span id="xdx_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember_zTImSNGVYMk7" title="Risk free interest rate">4.23%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember_zlbXIGcVsaN3" title="Expected dividend">0.00%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember_z7aiOj9PCw89" title="Expected volatility">80%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Early exercise threshold</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">US $ <span id="xdx_908_ecustom--ExpectedEarlyExerciseShareOptionsGranted_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember_z9dSRitUmxia" title="Early exercise threshold">2.05</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_892_eifrs-full--DisclosureOfFinancialInstrumentsExplanatory_zDB9bXDQjuMg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following table presents the changes in the warrant liability during the period: SCHEDULE OF CHANGES IN THE WARRANT LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20240101__20240331_zk71lgm4Ekqb" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--NoncurrentWarrantLiability_iS_zr6qlKLWvcge" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left">Balance as of December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">958,146</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--IssuesFairValueMeasurementLiabilities_zCyyWTkU4Dug" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of March 2024 warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,921,315</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--IncreaseDecreaseInFairValueMeasurementLiabilities_zBdsMiVfZLz8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Changes in fair value of warrants</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">507,165</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--NoncurrentWarrantLiability_iE_zLqcu4Zw8ex2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Balance as of March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">37,386,626</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2884616 15182 98.8 1.3643 72.42 134166665 706140 268333330 1412280 1:190 reverse stock split 1.3643 14.21

-28977934

<p id="xdx_89C_eifrs-full--DisclosureOfDerivativeFinancialInstrumentsExplanatory_zWg7Y9IHzqw3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0in"> SCHEDULE OF DERIVATIVE WARRANT LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Share Price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">US $ <span id="xdx_907_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember_zMgmce9jOqyd" title="Share Price">1.4</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Exercise Price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">US $ <span id="xdx_90F_eifrs-full--ExercisePriceShareOptionsGranted2019_dxL_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember__srt--RangeAxis__ifrs-full--BottomOfRangeMember_zQ4ffmWjrLOj" title="Exercise Price::XDX::-">Nil- <span id="xdx_90F_eifrs-full--ExercisePriceShareOptionsGranted2019_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember__srt--RangeAxis__ifrs-full--TopOfRangeMember_zMllapQ5sKCa" title="Exercise Price">0.35</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Expected life</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_ecustom--ExpectedTermShareOptionsGranted_dtY_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember__srt--RangeAxis__ifrs-full--BottomOfRangeMember_zeJMLG2pMmFc" title="Expected life">2.45- <span id="xdx_907_ecustom--ExpectedTermShareOptionsGranted_dtY_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember__srt--RangeAxis__ifrs-full--TopOfRangeMember_zbj5GbsPSuGd" title="Expected life">4.95 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; font-size: 10pt; text-align: left">Risk-free interest rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span id="xdx_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember_zTImSNGVYMk7" title="Risk free interest rate">4.23%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember_zlbXIGcVsaN3" title="Expected dividend">0.00%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember_z7aiOj9PCw89" title="Expected volatility">80%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Early exercise threshold</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">US $ <span id="xdx_908_ecustom--ExpectedEarlyExerciseShareOptionsGranted_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--DerivativeWarrantLiabilityMember_z9dSRitUmxia" title="Early exercise threshold">2.05</td><td style="text-align: left"> </td></tr> </table>

1.4

0.35

P2Y5M12D P4Y11M12D

0.0423

0.0000

0.80

2.05

<p id="xdx_892_eifrs-full--DisclosureOfFinancialInstrumentsExplanatory_zDB9bXDQjuMg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following table presents the changes in the warrant liability during the period: SCHEDULE OF CHANGES IN THE WARRANT LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20240101__20240331_zk71lgm4Ekqb" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--NoncurrentWarrantLiability_iS_zr6qlKLWvcge" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left">Balance as of December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">958,146</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--IssuesFairValueMeasurementLiabilities_zCyyWTkU4Dug" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of March 2024 warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,921,315</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--IncreaseDecreaseInFairValueMeasurementLiabilities_zBdsMiVfZLz8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Changes in fair value of warrants</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">507,165</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--NoncurrentWarrantLiability_iE_zLqcu4Zw8ex2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Balance as of March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">37,386,626</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

958146

35921315

507165

37386626

NOTE 12 – EMPLOYEE BENEFITS The severance pay liability constitutes a defined benefit plan and was calculated using actuarial assumptions. In measuring the present value of the defined benefit obligation and the current service costs the projected unit credit method was used. Plan assets (liability) <p id="xdx_89A_eifrs-full--DisclosureOfDefinedContributionPlansExplanatory_z8Owwz2ouyCk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left; background-color: white">Information on the Company’s defined benefit pension plans and other defined benefit plans, in aggregate, is summarized as follows: SCHEDULE OF PLAN ASSET (LIABILITY) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20240331_zMAn9D8mYS75" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20231231_zawK6y14qmo9" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eifrs-full--DefinedBenefitObligationAtPresentValue_iNI_di_msSDIPzrAh_z6Sru7qMYmTc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Defined benefit plan liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(94,964</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(91,533</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--PlanAssetsAtFairValue_iI_maSDIPzrAh_z0c368jaz6k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Less: fair value of plan assets or asset ceiling</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--SurplusDeficitInPlan_iTI_mtSDIPzrAh_zYhVXYty2SFc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt; text-align: left; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(94,964</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(91,533</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> NOTE 12 – EMPLOYEE BENEFITS (continued) Changes in the present value of the defined benefit plan liability <p id="xdx_89D_eifrs-full--DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory_z6OGIhDHwrAc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white">The following are the continuities of the fair value of plan assets and the present value of the defined benefit plan obligations: SCHEDULE OF CHANGE IN THE PRESENT VALUE OF THE DEFINED BENEFIT PLAN LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20240101__20240331_zNR8Wnt6Cu69" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20230101__20231231_zU2hYU6CmoH" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eifrs-full--LiabilityAssetOfDefinedBenefitPlans_iS_zdKNaORueCAc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Balance, opening</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(91,533</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(86,016</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Recognized in profit this year:</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_zhpgPA3iBHlb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Interest costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,166</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,638</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_iN_di_zusUHqZGQkI4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Current service cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,473</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,860</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Recognized in other comprehensive profit:</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_zDJ7R20EUod2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Actuary loss for change of assumptions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">485</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset_zX3xgHwdelS9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Translation differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(914</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,496</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--LiabilityAssetOfDefinedBenefitPlans_iE_zPh2eUAFBNud" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Balance, ending</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(94,964</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(91,533</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> The actual amount paid may vary from the estimate based on actuarial valuations being completed, investment performance, volatility in discount rates, regulatory requirements and other factors. Major assumptions in determining the defined benefit plan liability <p id="xdx_89F_eifrs-full--DisclosureOfDefinedBenefitPlansExplanatory_z5W73ZTJCE87" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The principal actuarial assumptions used in calculating the Company’s defined benefit plan obligations and net defined benefit plan cost for the year were as follows (expressed as weighted averages): SCHEDULE OF MAJOR ASSUMPTIONS IN DETERMINING THE DEFINED BENEFITS PLAN LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20240331_z2eqqqs7TGQ6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20231231_z9HU3N79RRd6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_zvO2gJZLaBri" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Capitalization rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3.15</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3.15</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_403_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_zNu2z8oswTNe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Salary growth rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_409_eifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreases_iI_pid_dp_zakuBw9yOzcj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Retirement rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table>

<p id="xdx_89A_eifrs-full--DisclosureOfDefinedContributionPlansExplanatory_z8Owwz2ouyCk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left; background-color: white">Information on the Company’s defined benefit pension plans and other defined benefit plans, in aggregate, is summarized as follows: SCHEDULE OF PLAN ASSET (LIABILITY) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20240331_zMAn9D8mYS75" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20231231_zawK6y14qmo9" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eifrs-full--DefinedBenefitObligationAtPresentValue_iNI_di_msSDIPzrAh_z6Sru7qMYmTc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Defined benefit plan liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(94,964</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(91,533</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--PlanAssetsAtFairValue_iI_maSDIPzrAh_z0c368jaz6k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Less: fair value of plan assets or asset ceiling</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--SurplusDeficitInPlan_iTI_mtSDIPzrAh_zYhVXYty2SFc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt; text-align: left; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(94,964</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(91,533</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

94964

91533

-94964

-91533

<p id="xdx_89D_eifrs-full--DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory_z6OGIhDHwrAc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white">The following are the continuities of the fair value of plan assets and the present value of the defined benefit plan obligations: SCHEDULE OF CHANGE IN THE PRESENT VALUE OF THE DEFINED BENEFIT PLAN LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20240101__20240331_zNR8Wnt6Cu69" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20230101__20231231_zU2hYU6CmoH" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eifrs-full--LiabilityAssetOfDefinedBenefitPlans_iS_zdKNaORueCAc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Balance, opening</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(91,533</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(86,016</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Recognized in profit this year:</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_zhpgPA3iBHlb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Interest costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,166</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,638</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_iN_di_zusUHqZGQkI4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Current service cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,473</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,860</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Recognized in other comprehensive profit:</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_zDJ7R20EUod2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Actuary loss for change of assumptions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">485</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset_zX3xgHwdelS9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Translation differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(914</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,496</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--LiabilityAssetOfDefinedBenefitPlans_iE_zPh2eUAFBNud" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Balance, ending</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(94,964</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(91,533</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

-91533

-86016

-1166

-4638

1473

5860

122

485

-914

4496

-94964

-91533

<p id="xdx_89F_eifrs-full--DisclosureOfDefinedBenefitPlansExplanatory_z5W73ZTJCE87" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The principal actuarial assumptions used in calculating the Company’s defined benefit plan obligations and net defined benefit plan cost for the year were as follows (expressed as weighted averages): SCHEDULE OF MAJOR ASSUMPTIONS IN DETERMINING THE DEFINED BENEFITS PLAN LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20240331_z2eqqqs7TGQ6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20231231_z9HU3N79RRd6" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_zvO2gJZLaBri" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Capitalization rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3.15</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3.15</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_403_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_zNu2z8oswTNe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Salary growth rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_409_eifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreases_iI_pid_dp_zakuBw9yOzcj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Retirement rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table>

0.0315

0.05

NOTE 13 – SHARE CAPITAL Authorized Unlimited number of common shares without par value. Issued As at March 31, 2024 3,245,069 common shares were issued and outstanding. During the three months ended March 31, 2024 On January 4, 2024, the Company issued 17,915 common shares (<span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20240104__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_z0vqliVISJdk" title="Number of shares issued">94 common shares post reverse split) to two directors following the vesting of RSU’s with a fair value of $2.99, for a compensation amount of $53,568. On January 10, 2024, the Company granted 410,000 RSUs (<span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_c20240110__ifrs-full--CounterpartiesAxis__custom--FiveDirectorsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_ziS14EgSuVv2" title="Number of shares issued">2,158 RSUs post reverse split) to five directors of the Company, <span id="xdx_90C_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20240110__20240110__ifrs-full--CounterpartiesAxis__custom--FiveDirectorsMember_zbITm3Oskyj1" title="Vesting description">the RSUs will vest over 4 months and a day. BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> NOTE 13 – SHARE CAPITAL (continued) On January 16, 2024, the Company granted 60,000 RSUs (<span id="xdx_904_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240115__20240116__ifrs-full--CounterpartiesAxis__custom--ConsultantMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zEefm09tMbyj">316 RSUs post reverse split) to a consultant of the Company, the RSUs will vest over 4 months and a day. On February 5, 2024, the Company granted <span id="xdx_908_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240204__20240205__ifrs-full--CounterpartiesAxis__custom--ConsultantMember_zx9drau3ljVk" title="Shares granted">39,753 RSUs (<span id="xdx_90F_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240204__20240205__ifrs-full--CounterpartiesAxis__custom--ConsultantMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zBp7CTvr0y98" title="Shares granted">209 RSUs post reverse split) to a consultant of the Company, <span id="xdx_904_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20240204__20240205__ifrs-full--CounterpartiesAxis__custom--ConsultantMember_zjGZqeGqyf51" title="Vesting description">the RSUs will vest over 4 months and a day. On March 5, 2024, the Company granted <span id="xdx_90C_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240304__20240305__ifrs-full--CounterpartiesAxis__custom--ConsultantMember_zWmgqkEp2YS1" title="Shares granted">60,083 RSUs (<span id="xdx_902_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240304__20240305__ifrs-full--CounterpartiesAxis__custom--ConsultantMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zDj0BcxgAfNh" title="Shares granted">316 RSUs post reverse split) to a consultant of the Company, <span id="xdx_904_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20240304__20240305__ifrs-full--CounterpartiesAxis__custom--ConsultantMember_zJ7y0sKAIgnb" title="Vesting description">the RSUs will vest over 4 months and a day. On March 14, 2024 the Company announced the closing of an underwritten public offering with gross proceeds to the Company of approximately US$7.0 million, before deducting underwriting discounts and other estimated expenses paid by the Company. The offering was for sale of 116,666,667 units (614,109 units post reverse split), each consisting of one common share or pre-funded warrant, one series A warrants and two series B warrants. The offering price was US$0.06 per unit. As part of this public offering and between March 14, 2024 to March 31, 2024, the Company issued 364,813 common shares, 249,296 common shares following the exercise of pre-funded warrants and 2,406,902 common shares following the cashless exercise of Series A Warrants. During the three months ended March 31, 2023 On January 3, 2023, the Company issued 6,727 common shares (<span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_c20230103__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zJVo1T8OTtJf" title="Number of shares issued">35 common shares post reverse split) to two directors following the vesting of RSU’s. Stock options The Company has a stock option plan to grant incentive stock options to directors, officers, employees and consultants. Under the plan, the aggregate number of common shares that may be subject to option at any one time may not exceed 10% of the issued common shares of the Company as of that date, including options granted prior to the adoption of the plan. The exercise price of these options is not less than the Company’s closing market price on the day prior to the grant of the options less the applicable discount permitted by the CSE. Options granted may not exceed a term of five years. <p id="xdx_89D_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_z9tWAwVP76ni" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">A summary of the stock options outstanding for the three months ended March 31, 2024 are summarized as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1.5pt">Outstanding at January 1, 2023</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20230101__20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zozX8NXvQoU8" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Number of Options, Outstanding, Beginning">3,237</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20230101__20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zK7GZmUY4sXg" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Weighted average exercise price, beginning">267.9</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Granted during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20230101__20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_z8Qk2wErNjTd" style="text-align: right" title="Granted during the period">526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_c20230101__20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zGSYdkz2Eibf" style="text-align: right" title="Weighted average exercise price, granted">402.8</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Exercised during the period</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20230101__20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zk78cpV2spW5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Exercised during the period">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_c20230101__20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zRRbic9tX0Ui" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, exercised">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: left; padding-bottom: 1.5pt"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Outstanding at December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zu9R31hWlB2k" style="text-align: right" title="Number of Options, Outstanding, Beginning">3,763</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_ze9e5DaC39E4" style="text-align: right" title="Weighted average exercise price, beginning">286.9</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Granted during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zDFA8yVhCG6g" style="text-align: right" title="Granted during the period">3,421</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zUsJU3A2ywN5" style="text-align: right" title="Weighted average exercise price, granted">100.7</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Cancelled during the period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td id="xdx_98B_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zZqKXYIvx8bk" style="border-bottom: Black 2.5pt double; text-align: right" title="Cancelled during the period">(2,974</td><td style="padding-bottom: 2.5pt; text-align: left">) </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_pid_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zdRcixooybDk" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, cancelled">320.6</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Outstanding at March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_987_eifrs-full--NumberOfOutstandingShareOptions_iE_pid_uShares_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zKeVnSVlHsRa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Options, Outstanding, Ending">4,210</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zp8o8kfRaG0b" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, ending">139.7</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Exercisable at March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_pid_uShares_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zDsCu65hz8Be" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Options, Exercisable, Ending">2,631</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iE_pid_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zYyJw9oysSV3" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Exercisable, ending">141.9</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> NOTE 13 – SHARE CAPITAL (continued) <p id="xdx_89F_ecustom--DisclosureOfNumberAndWeightedAverageExercisePricesOfAdditionalShareOptionsExplanatory_zazbglcy0tX3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Additional information regarding stock options outstanding as of March 31, 2024, is as follows: SCHEDULE OF ADDITIONAL STOCK OPTIONS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercisable</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Number of stock options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted average remaining contractual life (years)</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of stock options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsOneMember_zKeS3vvEAV2h" style="width: 17%; text-align: right" title="Number of stock options outstanding">789</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 17%; text-align: right"><span id="xdx_906_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20240101__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsOneMember_z46WJVbrK0G9" title="Weighted average remaining contractual life (years)">2.00</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsOneMember_z44737WXgl6e" style="width: 16%; text-align: right" title="Weighted Average Exercise Price">155.8</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsOneMember_zr25vVMN3xEf" style="width: 16%; text-align: right" title="Number of stock options exercisable">789</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_pid_c20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsOneMember_zj6ybHC4c0m9" style="width: 16%; text-align: right" title="Weighted average exercise price exercisable">155.8</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsTwoMember_zRtS700wJeJ4" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock options outstanding">3,421</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20240101__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsTwoMember_z3fwoj1KkLT8" title="Weighted average remaining contractual life (years)">4.79</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsTwoMember_zsvwY23psAP8" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price">135.9</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsTwoMember_zZDPCk8DDLfl" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock options exercisable">1,842</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_pid_c20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsTwoMember_zyQxGzqbz7Kh" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price exercisable">135.9</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20240331_z3N3GEv5DbNi" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock options outstanding">4,210</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4.27</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20240331_zNEO3fc5fbcg" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price">139.67</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20240331_z0ouLKtFgju9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock options exercisable">2,631</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_pid_c20240331_zlON4uYy19Ih" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price exercisable">141.9</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_89D_eifrs-full--DisclosureOfSharebasedPaymentArrangementsExplanatory_zvfI2JAj5bb3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Details of the fair value of options granted and the assumptions used in the Black-Scholes option pricing model are as follows: SCHEDULE OF WEIGHTED AVERAGE ASSUMPTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; width: 60%; font-size: 11pt; text-align: left">Weighted average fair value of options granted</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_c20240101__20240331_zNQuyVswGkJ9" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Weighted average fair value of options granted">0.57</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_c20230101__20230331_zewYNu3Ip7Z7" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Weighted average fair value of options granted">1.61</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20240101__20240331_zwmlWAceD3Ug" style="text-align: right" title="Risk free interest rate">3.4</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20230101__20230331_zo2cDpggT0C9" style="text-align: right" title="Risk free interest rate">3.76</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Estimated life (in years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20240101__20240331_zCSsy5LPq2pc" style="text-align: right" title="Expected volatility">108.75</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20230101__20230331_zH8NgSbe6BKl" style="text-align: right" title="Expected volatility">100.64</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Expected dividend yield</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_c20240101__20240331_zygbpTY5ulGf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Expected dividend yield">0</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_c20230101__20230331_zGDFIDPyPR42" style="border-bottom: Black 1.5pt solid; text-align: right" title="Expected dividend yield">0</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> </table> On January 10, 2024, the Company cancelled <span id="xdx_90A_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20240110__20240110__ifrs-full--CounterpartiesAxis__custom--FourDirectorsMember_zdTWNBxbGEpf" title="Number of stock options exercised">565,000 stock options (<span id="xdx_905_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20240110__20240110__ifrs-full--CounterpartiesAxis__custom--FourDirectorsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zwMKs48jmy9h" title="Number of stock options exercised">2,974 stock options post reverse split) that were previously granted to 4 directors of the Company. On January 16, 2024, the Company granted <span id="xdx_90E_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240116__20240116__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zc1iZhda87s9" title="Number of stock options, granted">650,000 stock options (<span id="xdx_90F_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20240116__20240116__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zgCGQP83Q8dh" title="Number of stock options exercised">3,421 stock options post reverse split) to a consultant of the Company, the stock options vest as follows: <span id="xdx_90C_ecustom--NumberOfShareOptionsVestedInSharebasedPaymentArrangement_uShares_c20240116__20240116__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OnTheDateMember_zB7RJkaOog1b" title="Number of stock options, vested">150,000 on the date of the grant (<span id="xdx_90C_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20240116__20240116__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OnTheDateMember_zECI7k8B3N53" title="Number of stock options exercised">789 post reverse split) and <span id="xdx_907_ecustom--NumberOfShareOptionsVestedInSharebasedPaymentArrangement_uShares_c20240116__20240116__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EveryMonthMember_znvaYGojBQx" title="Number of stock options, vested">100,000 every month thereafter (<span id="xdx_906_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20240116__20240116__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EveryMonthMember_zIymRosdwcya" title="Number of stock options exercised">526 post reverse split) every month thereafter.

3245069

17915

2.99

53568

410000

2158

the RSUs will vest over 4 months and a day.

60000

316

the RSUs will vest over 4 months and a day.

39753

209

the RSUs will vest over 4 months and a day.

60083

316

the RSUs will vest over 4 months and a day.

7000000.0

116666667

614109

0.06

364813

249296

2406902

6727

may not exceed a term of five years

<p id="xdx_89D_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_z9tWAwVP76ni" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">A summary of the stock options outstanding for the three months ended March 31, 2024 are summarized as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1.5pt">Outstanding at January 1, 2023</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20230101__20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zozX8NXvQoU8" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Number of Options, Outstanding, Beginning">3,237</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20230101__20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zK7GZmUY4sXg" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Weighted average exercise price, beginning">267.9</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Granted during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20230101__20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_z8Qk2wErNjTd" style="text-align: right" title="Granted during the period">526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_c20230101__20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zGSYdkz2Eibf" style="text-align: right" title="Weighted average exercise price, granted">402.8</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Exercised during the period</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20230101__20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zk78cpV2spW5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Exercised during the period">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_c20230101__20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zRRbic9tX0Ui" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, exercised">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: left; padding-bottom: 1.5pt"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Outstanding at December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zu9R31hWlB2k" style="text-align: right" title="Number of Options, Outstanding, Beginning">3,763</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_ze9e5DaC39E4" style="text-align: right" title="Weighted average exercise price, beginning">286.9</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Granted during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zDFA8yVhCG6g" style="text-align: right" title="Granted during the period">3,421</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zUsJU3A2ywN5" style="text-align: right" title="Weighted average exercise price, granted">100.7</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Cancelled during the period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td id="xdx_98B_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zZqKXYIvx8bk" style="border-bottom: Black 2.5pt double; text-align: right" title="Cancelled during the period">(2,974</td><td style="padding-bottom: 2.5pt; text-align: left">) </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_pid_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zdRcixooybDk" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, cancelled">320.6</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Outstanding at March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td id="xdx_987_eifrs-full--NumberOfOutstandingShareOptions_iE_pid_uShares_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zKeVnSVlHsRa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Options, Outstanding, Ending">4,210</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zp8o8kfRaG0b" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, ending">139.7</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Exercisable at March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_pid_uShares_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zDsCu65hz8Be" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Options, Exercisable, Ending">2,631</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iE_pid_c20240101__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--ShareOptionsMember_zYyJw9oysSV3" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Exercisable, ending">141.9</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

3237

267.9

526

402.8

3763

286.9

3421

100.7

2974

320.6

4210

139.7

2631

141.9

<p id="xdx_89F_ecustom--DisclosureOfNumberAndWeightedAverageExercisePricesOfAdditionalShareOptionsExplanatory_zazbglcy0tX3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Additional information regarding stock options outstanding as of March 31, 2024, is as follows: SCHEDULE OF ADDITIONAL STOCK OPTIONS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercisable</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Number of stock options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted average remaining contractual life (years)</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of stock options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsOneMember_zKeS3vvEAV2h" style="width: 17%; text-align: right" title="Number of stock options outstanding">789</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 17%; text-align: right"><span id="xdx_906_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20240101__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsOneMember_z46WJVbrK0G9" title="Weighted average remaining contractual life (years)">2.00</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsOneMember_z44737WXgl6e" style="width: 16%; text-align: right" title="Weighted Average Exercise Price">155.8</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsOneMember_zr25vVMN3xEf" style="width: 16%; text-align: right" title="Number of stock options exercisable">789</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_pid_c20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsOneMember_zj6ybHC4c0m9" style="width: 16%; text-align: right" title="Weighted average exercise price exercisable">155.8</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsTwoMember_zRtS700wJeJ4" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock options outstanding">3,421</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20240101__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsTwoMember_z3fwoj1KkLT8" title="Weighted average remaining contractual life (years)">4.79</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsTwoMember_zsvwY23psAP8" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price">135.9</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsTwoMember_zZDPCk8DDLfl" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock options exercisable">1,842</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_pid_c20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsTwoMember_zyQxGzqbz7Kh" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price exercisable">135.9</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uShares_c20240331_z3N3GEv5DbNi" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock options outstanding">4,210</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4.27</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20240331_zNEO3fc5fbcg" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price">139.67</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20240331_z0ouLKtFgju9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock options exercisable">2,631</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_pid_c20240331_zlON4uYy19Ih" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price exercisable">141.9</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

789

P2Y

155.8

789

155.8

3421

P4Y9M14D

135.9

1842

135.9

4210

P4Y3M7D

139.67

2631

141.9

<p id="xdx_89D_eifrs-full--DisclosureOfSharebasedPaymentArrangementsExplanatory_zvfI2JAj5bb3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Details of the fair value of options granted and the assumptions used in the Black-Scholes option pricing model are as follows: SCHEDULE OF WEIGHTED AVERAGE ASSUMPTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; width: 60%; font-size: 11pt; text-align: left">Weighted average fair value of options granted</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_c20240101__20240331_zNQuyVswGkJ9" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Weighted average fair value of options granted">0.57</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_c20230101__20230331_zewYNu3Ip7Z7" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Weighted average fair value of options granted">1.61</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20240101__20240331_zwmlWAceD3Ug" style="text-align: right" title="Risk free interest rate">3.4</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20230101__20230331_zo2cDpggT0C9" style="text-align: right" title="Risk free interest rate">3.76</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Estimated life (in years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20240101__20240331_zCSsy5LPq2pc" style="text-align: right" title="Expected volatility">108.75</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20230101__20230331_zH8NgSbe6BKl" style="text-align: right" title="Expected volatility">100.64</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Expected dividend yield</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_c20240101__20240331_zygbpTY5ulGf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Expected dividend yield">0</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_c20230101__20230331_zGDFIDPyPR42" style="border-bottom: Black 1.5pt solid; text-align: right" title="Expected dividend yield">0</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> </table>

0.57

1.61

0.034

0.0376

P5Y P5Y

1.0875

1.0064

565000

2974

650000

3421

150000

789

100000

526

NOTE 14 – REVENUE AND DEFERRED REVENUE SCHEDULE OF REVENUE FROM SOURCES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20240101__20240331_zu528ECsH6h8" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20230101__20230331_zZaHaQ2crQhi" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">March 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_408_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SoftwareDevelopmentRevenueMember_zQUaR8UDiBN4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Software development</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">245,306</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">190,702</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SoftwareLicensingRevenueMember_zjDFqJ1V700g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Software license</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,806</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">203,187</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SoftwareSupportRevenueMember_zUu04ibGH1Tf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Software supports</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,639</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,109</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--CloudHostingRevenueMember_z4XGCXczANuh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cloud hosting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,755</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,010</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherRevenue_zsy2kx1zLEs9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Others</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,462</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,627</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--Revenue_z1x1obmzzxCf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: left; padding-bottom: 2.5pt">Revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">308,968</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">420,635</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_89A_eifrs-full--DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory_z7zXFQUC76Q9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The Company recognized revenues from contracts with customers in accordance with the following timing under IFRS 15: SCHEDULE OF REVENUE UNDER TIMING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20240101__20240331_z88vCUWtbQHd" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230101__20230331_zmzr3l9xLdBg" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eifrs-full--Revenue_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__custom--RevenueTransferredOverTimeMember_zRZQnYwA3nKg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Revenue recognized over time</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">271,162</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">217,448</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__custom--RevenueTransferredAtPointInTimeMember_zuKk0LmNz6Bj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Revenue recognized at a point of time</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">37,806</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">203,187</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_zr5m6wqDDMlf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt; text-align: left; padding-bottom: 2.5pt">Revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">308,968</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">420,635</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> NOTE 14 – REVENUE AND DEFERRED REVENUE (continued) <p id="xdx_890_eifrs-full--ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory_zmhOpq6DM9y3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Deferred revenue represents contract liabilities for customer payments received related to services yet to be provided subsequent to the reporting date. Significant changes in deferred revenue are as follows: SCHEDULE OF DEFERRED REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Deferred revenue, beginning</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--DeferredRevenues_iS_c20240101__20240331_zAAvp1mor2q3" style="width: 16%; text-align: right" title="Deferred revenue, beginning">131,794</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--DeferredRevenues_iS_c20230101__20231231_zfiEIunV2AH7" style="width: 16%; text-align: right" title="Deferred revenue, beginning">219,068</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer payments received attributable to contract liabilities for unearned revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ReceivablesFromContractsWithCustomer_c20240101__20240331_zwsiPz3TkcT9" style="text-align: right" title="Customer payments received attributable to contract liabilities for unearned revenue">5,632</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ReceivablesFromContractsWithCustomer_c20230101__20231231_zOUZ1rbsFhBg" style="text-align: right" title="Customer payments received attributable to contract liabilities for unearned revenue">158,711</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Revenue recognized from fulfilling contract liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--RevenueReconizedFromContractLiabilities_c20240101__20240331_zrKU6YWt5Ht5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue recognized from fulfilling contract liabilities">37,765</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--RevenueReconizedFromContractLiabilities_c20230101__20231231_zMdTH7GIg5fg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue recognized from fulfilling contract liabilities">245,985</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred revenue, ending</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--DeferredRevenues_iE_c20240101__20240331_zlgBoCxwNIfb" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred revenue, ending">99,661</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_ecustom--DeferredRevenues_iE_c20230101__20231231_zTK4pR5XfNgi" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred revenue, ending">131,794</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company derives significant revenues from one customer, which exceeds 10% of total revenues. Revenues earned from that customer were 66% of total revenues for the period ended March 31, 2024 (Three months ended March 31, 2023 – 91%)

SCHEDULE OF REVENUE FROM SOURCES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20240101__20240331_zu528ECsH6h8" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20230101__20230331_zZaHaQ2crQhi" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">March 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_408_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SoftwareDevelopmentRevenueMember_zQUaR8UDiBN4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Software development</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">245,306</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">190,702</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SoftwareLicensingRevenueMember_zjDFqJ1V700g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Software license</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,806</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">203,187</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SoftwareSupportRevenueMember_zUu04ibGH1Tf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Software supports</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,639</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,109</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--CloudHostingRevenueMember_z4XGCXczANuh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cloud hosting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,755</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,010</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherRevenue_zsy2kx1zLEs9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Others</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,462</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,627</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--Revenue_z1x1obmzzxCf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: left; padding-bottom: 2.5pt">Revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">308,968</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">420,635</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

245306

190702

37806

203187

12639

14109

10755

11010

2462

1627

308968

420635

<p id="xdx_89A_eifrs-full--DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory_z7zXFQUC76Q9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The Company recognized revenues from contracts with customers in accordance with the following timing under IFRS 15: SCHEDULE OF REVENUE UNDER TIMING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20240101__20240331_z88vCUWtbQHd" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230101__20230331_zmzr3l9xLdBg" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eifrs-full--Revenue_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__custom--RevenueTransferredOverTimeMember_zRZQnYwA3nKg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Revenue recognized over time</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">271,162</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">217,448</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__custom--RevenueTransferredAtPointInTimeMember_zuKk0LmNz6Bj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Revenue recognized at a point of time</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">37,806</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">203,187</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_zr5m6wqDDMlf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt; text-align: left; padding-bottom: 2.5pt">Revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">308,968</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">420,635</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

271162

217448

37806

203187

308968

420635

<p id="xdx_890_eifrs-full--ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory_zmhOpq6DM9y3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Deferred revenue represents contract liabilities for customer payments received related to services yet to be provided subsequent to the reporting date. Significant changes in deferred revenue are as follows: SCHEDULE OF DEFERRED REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Deferred revenue, beginning</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--DeferredRevenues_iS_c20240101__20240331_zAAvp1mor2q3" style="width: 16%; text-align: right" title="Deferred revenue, beginning">131,794</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--DeferredRevenues_iS_c20230101__20231231_zfiEIunV2AH7" style="width: 16%; text-align: right" title="Deferred revenue, beginning">219,068</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer payments received attributable to contract liabilities for unearned revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ReceivablesFromContractsWithCustomer_c20240101__20240331_zwsiPz3TkcT9" style="text-align: right" title="Customer payments received attributable to contract liabilities for unearned revenue">5,632</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ReceivablesFromContractsWithCustomer_c20230101__20231231_zOUZ1rbsFhBg" style="text-align: right" title="Customer payments received attributable to contract liabilities for unearned revenue">158,711</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Revenue recognized from fulfilling contract liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--RevenueReconizedFromContractLiabilities_c20240101__20240331_zrKU6YWt5Ht5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue recognized from fulfilling contract liabilities">37,765</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--RevenueReconizedFromContractLiabilities_c20230101__20231231_zMdTH7GIg5fg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenue recognized from fulfilling contract liabilities">245,985</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred revenue, ending</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--DeferredRevenues_iE_c20240101__20240331_zlgBoCxwNIfb" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred revenue, ending">99,661</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_ecustom--DeferredRevenues_iE_c20230101__20231231_zTK4pR5XfNgi" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred revenue, ending">131,794</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

131794 219068 5632 158711 37765 245985 99661 131794

0.66

0.91

NOTE 15 – COST OF REVENUE <p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAboutCostOfSalesExplanatory_z99RMV9gFxK4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Cost of revenue incurred are comprised of the following: SCHEDULE OF COST OF REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20240101__20240331_zBbLeqeefV1g" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230101__20230331_zq6A1BP1O6Te" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_408_ecustom--SalariesAndBenefits_zBtN6BVzEHtj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Salaries and benefits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">194,477</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">90,533</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--Subcontractors_z7EmHBEAglAe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subcontractors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,823</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--SoftwareAndOther_zpopCVghKht4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Software and other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,394</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,796</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--DepreciationAndAmortisationExpense_zxLLFTsSfNDh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">324</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">363</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CostOfSales_zuLsFQeFl0lj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt; text-align: left; padding-bottom: 2.5pt">Cost of revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">243,018</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">103,692</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAboutCostOfSalesExplanatory_z99RMV9gFxK4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Cost of revenue incurred are comprised of the following: SCHEDULE OF COST OF REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20240101__20240331_zBbLeqeefV1g" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230101__20230331_zq6A1BP1O6Te" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">March 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_408_ecustom--SalariesAndBenefits_zBtN6BVzEHtj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Salaries and benefits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">194,477</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">90,533</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--Subcontractors_z7EmHBEAglAe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subcontractors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,823</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--SoftwareAndOther_zpopCVghKht4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Software and other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,394</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,796</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--DepreciationAndAmortisationExpense_zxLLFTsSfNDh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">324</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">363</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CostOfSales_zuLsFQeFl0lj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt; text-align: left; padding-bottom: 2.5pt">Cost of revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">243,018</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">103,692</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 194477 90533 35823 12394 12796

324

363

243018

103692

<p id="xdx_807_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_z7vJTw1PD4u8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left">NOTE 16 – SUBSEQUENT EVENTS On April 5, 2024, the Company issued <span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_c20240405__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zfwRggNBnQe2" title="Number of shares issued">95 common shares to two directors following the vesting of RSU’s for a compensation amount of $<span id="xdx_906_eifrs-full--ProceedsFromIssueOfOrdinaryShares_c20240405__20240405__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_z5IhFTp5FmQc" title="Compensation amount">53,567. On April 8, 2024, the Company issued <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20240408__ifrs-full--CounterpartiesAxis__custom--DirectorAndConsultantMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zTOE14XaV6zl" title="Number of shares issued">1,180,000 common shares to directors and consultants following the vesting of RSU’s. On April 9, 2024, the Company issued <span id="xdx_900_eifrs-full--NumberOfSharesIssued_iI_c20240409__ifrs-full--CounterpartiesAxis__custom--ConsultantMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_ze3xOuHS3Zmd" title="Number of shares issued">100,000 common shares to a consultant following the vesting of RSU’s. Since April 1, 2024 and until May 15, 2024, the Company issued <span id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_c20240515__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesAWarrantsMember_zalrSIIjRNCh">4,567,282 common shares following the exercise of <span id="xdx_90A_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20240401__20240515__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesAWarrantsMember_zYTy0xRecRPh">4,533,482 series A Warrants in cashless exercise and <span id="xdx_906_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20240401__20240515__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zQTyUykOUCYf">33,800 series B Warrants for total proceeds of US $<span id="xdx_905_eifrs-full--ProceedsFromExerciseOfOptions_c20240401__20240515__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zI3AgnaWF171">46,113.

53567

1180000

100000

4567282

4533482

33800

46113