Akanda (AKAN) F-1/A20 Sep 24Registration statement (foreign) (amended)Financial data

Company Profile

Document And Entity Information

Document And Entity Information	12 Months Ended
Document And Entity Information	Dec. 31, 2023
Document Information Line Items
Entity Registrant Name	Akanda Corp.
Document Type	F-1/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 1
Entity Central Index Key	0001888014
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Address, Address Line One	1a, 1b Learoyd Road
Entity Address, Address Line Two	New Romney
Entity Address, Postal Zip Code	TN28 8XU
Entity Address, Country	GB
City Area Code	+44
Local Phone Number	(203) 488-9514
Business Contact
Document Information Line Items
Entity Address, Address Line One	1015 15th Street
Entity Address, Address Line Two	N.W., Suite 1000
Entity Address, Postal Zip Code	20005
City Area Code	+1
Local Phone Number	(866) 925-9916
Contact Personnel Name	C T Corporation System
Entity Address, State or Province	WA
Entity Address, City or Town	Washington, D.C

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current
Cash	$ 82,816	$ 228,794
Cash held in trust	11,059	27,009
Trade and other receivables	284,513	1,235,619
Prepayments	140,583	199,488
Biological assets		809,180
Inventory	1,286,894	1,057,240
Marketable securities		263,691
Total Current Assets	1,805,865	3,821,021
Non-Current
Property, plant and equipment	2,519,232	12,159,504
Intangible assets	3,799,682	22,208,594
Loan receivable	593,232	483,588
Right-of-use assets	121,982	324,070
Total Non-Current Assets	7,034,128	35,175,756
Total Assets	8,839,993	38,996,777
Current
Trade and other payables	6,014,572	7,139,817
Lease liability	135,337	214,058
Loans and borrowings	1,366,299	936,793
Holdback payable	400,000	377,465
Due to related parties	2,255,522	679,617
Total Current Liabilities	10,171,730	9,347,750
Non-Current
Lease liability		116,763
Loans and borrowings	2,497,155	2,632,103
Total Non-Current Liabilities	2,497,155	2,748,866
Total Liabilities	12,668,885	12,096,616
Shareholders’ Equity (Deficit)
Share capital	51,020,121	49,434,692
Other reserves	21,053	21,053
Accumulated deficit	(53,363,032)	(21,087,962)
Accumulated other comprehensive loss	(1,507,034)	(1,467,622)
Total Shareholders’ Equity (Deficit)	(3,828,892)	26,900,161
Total Liabilities and Shareholders’ Equity (Deficit)	$ 8,839,993	$ 38,996,777

Consolidated Statements of Loss

Consolidated Statements of Loss and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Profit or loss [abstract]
Sales	$ 2,160,052	$ 2,619,682
Cost of sales	1,908,515	566,252
Gross Profit before gain (loss) on change in fair value of biological assets and inventory	251,537	2,053,430
Gain (Loss) on change in fair value of biological assets and inventory	(140,088)	1,216,129
Gross Profit	111,449	3,269,559
Operating expenses
Depreciation and amortization	4,283,731	3,598,323
Consulting and professional fees	2,978,321	7,759,824
Personnel expenses	2,395,583	6,593,527
Share-based payment expenses to social development trust		2,124,615
General and administrative expenses	505,187	3,369,659
Total operating expenses	10,162,822	23,445,948
Operating loss	(10,051,373)	(20,176,389)
Other income (expenses):
Finance income	39	886
Finance expense	(255,656)	(115,324)
Foreign exchange gain (loss), net	148,823	(256,431)
Gain on bargain purchase		12,760,356
Gain on debt settlement	113,037	67,075
Other income	7,055	659
Change in fair value of financial assets measured at FVTPL	(264,655)	(516,281)
Loss on disposal of assets	(4,495)
Write-off of AP, net	2,697,719
Impairment loss	(24,665,564)
Total Other income	(22,223,697)	11,940,940
Net loss from continuing operations	(32,275,070)	(8,235,449)
Loss from discontinued operations		(3,422,225)
Net loss	(32,275,070)	(11,657,674)
Translation adjustment	(39,412)	(1,395,508)
Comprehensive loss	$ (32,314,482)	$ (13,053,182)
Loss per share from continuing operations — basic (in Dollars per share)	$ (7.16)	$ (2.75)
Loss per share – basic (in Dollars per share)	$ (7.16)	$ (3.86)
Weighted average common shares outstanding (in Shares)	4,505,263	2,993,009

Consolidated Statements of Lo_2

Consolidated Statements of Loss and Comprehensive Loss (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Profit or loss [abstract]
Loss per share from continuing operations — diluted	$ (7.16)	$ (2.75)
Loss per share — diluted	$ (7.16)	$ (3.86)

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity (Deficit) - USD ($)	Share capital Holigen Acquisition	Share capital ASDT	Share capital Private Placement	Share capital IPO	Share capital Restricted stock units at $9.70 per share	Share capital Restricted stock units at $8.30 per share	Share capital Restricted stock units at $7.10 per share	Share capital Restricted stock units at $2.60 per share	Share capital Restricted stock units at $2.30 per share	Share capital Restricted stock units at $1.84 per share	Share capital Restricted stock units at $1.11 per share	Share capital Restricted stock units at $0.61 per share	Share capital	Other reserves Holigen Acquisition	Other reserves ASDT	Other reserves Private Placement	Other reserves IPO	Other reserves Restricted stock units at $9.70 per share	Other reserves Restricted stock units at $8.30 per share	Other reserves Restricted stock units at $7.10 per share	Other reserves Restricted stock units at $2.60 per share	Other reserves Restricted stock units at $2.30 per share	Other reserves Restricted stock units at $1.84 per share	Other reserves Restricted stock units at $1.11 per share	Other reserves Restricted stock units at $0.61 per share	Other reserves	Accumulated deficit Holigen Acquisition	Accumulated deficit ASDT	Accumulated deficit Private Placement	Accumulated deficit IPO	Accumulated deficit Restricted stock units at $9.70 per share	Accumulated deficit Restricted stock units at $8.30 per share	Accumulated deficit Restricted stock units at $7.10 per share	Accumulated deficit Restricted stock units at $2.60 per share	Accumulated deficit Restricted stock units at $2.30 per share	Accumulated deficit Restricted stock units at $1.84 per share	Accumulated deficit Restricted stock units at $1.11 per share	Accumulated deficit Restricted stock units at $0.61 per share	Accumulated deficit	Accumulated other comprehensive income (loss) Holigen Acquisition	Accumulated other comprehensive income (loss) ASDT	Accumulated other comprehensive income (loss) Private Placement	Accumulated other comprehensive income (loss) IPO	Accumulated other comprehensive income (loss) Restricted stock units at $9.70 per share	Accumulated other comprehensive income (loss) Restricted stock units at $8.30 per share	Accumulated other comprehensive income (loss) Restricted stock units at $7.10 per share	Accumulated other comprehensive income (loss) Restricted stock units at $2.60 per share	Accumulated other comprehensive income (loss) Restricted stock units at $2.30 per share	Accumulated other comprehensive income (loss) Restricted stock units at $1.84 per share	Accumulated other comprehensive income (loss) Restricted stock units at $1.11 per share	Accumulated other comprehensive income (loss) Restricted stock units at $0.61 per share	Accumulated other comprehensive income (loss)	Holigen Acquisition	ASDT	Private Placement	IPO	Restricted stock units at $9.70 per share	Restricted stock units at $8.30 per share	Restricted stock units at $7.10 per share	Restricted stock units at $2.60 per share	Restricted stock units at $2.30 per share	Restricted stock units at $1.84 per share	Restricted stock units at $1.11 per share	Restricted stock units at $0.61 per share	Total
Balance at Dec. 31, 2021													$ 7,255,695													$ 3,618,670													$ (13,293,889)													$ 218,102													$ (2,201,422)
Issuance of shares	$ 16,131,000	$ 2,124,615	$ 278,481	$ 14,654,593									6,559,000																																								$ 16,131,000	$ 2,124,615	$ 278,481	$ 14,654,593									6,559,000
Fair value of RSU’s issued					$ 1,090,832	$ 560,135	$ 431,757	$ 210,740	$ 138,000				(156)													(3,597,617)													3,863,601													(290,216)					$ 1,090,832	$ 560,135	$ 431,757	$ 210,740	$ 138,000				(24,388)
Net loss																																							(11,657,674)																										(11,657,674)
Translation adjustment																																																				(1,395,508)													(1,395,508)
Balance at Dec. 31, 2022													49,434,692													21,053													(21,087,962)													(1,467,622)													26,900,161
Fair value of RSU’s issued										$ 774,736	$ 179,037	$ 86,137																																																		$ 774,736	$ 179,037	$ 86,137
Cancelled shares													(200,014)																																																				(200,014)
Issuance of shares upon conversion of note													314,384																																																				314,384
Issuance of shares pursuant to the first option payment to acquire a certain land property													431,149																																																				431,149
Net loss																																							(32,275,070)																										(32,275,070)
Translation adjustment																																																				(39,412)													(39,412)
Balance at Dec. 31, 2023													$ 51,020,121													$ 21,053													$ (53,363,032)													$ (1,507,034)													$ (3,828,892)

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders' Equity (Deficit) (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Restricted stock units at $9.70 per share
Stock price		$ 9.7
Restricted stock units at $8.30 per share
Stock price		8.3
Restricted stock units at $7.10 per share
Stock price		7.1
Restricted stock units at $2.60 per share
Stock price		2.6
Restricted stock units at $2.30 per share
Stock price		$ 2.3
Restricted stock units at $1.84 per share
Stock price	$ 1.84
Restricted stock units at $1.11 per share
Stock price	1.11
Restricted stock units at $0.61 per share
Stock price	$ 0.61

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss from continuing operations	$ (32,275,070)	$ (8,235,449)
Net loss from discontinued operations		(3,422,225)
Net loss for the year	(32,275,070)	(11,657,674)
Adjustments for non-cash items:
Loss on loss of control of Bophelo Bio, net of cash surrendered		2,375,840
Gain on bargain purchase		(12,760,356)
Share based payments to social development trust		2,124,615
Depreciation and amortization	4,283,731	3,763,321
Change in fair value of biological assets	140,088	(1,216,130)
Change in fair value of financial asset at fair value through profit or loss	264,655	516,281
Stock-based compensation		559,225
Interest expenses	237,319	210,996
Fair value of RSUs exercised, net of cancelled shares	839,896	2,498,754
Gain on settlement on debt	(113,037)	(67,075)
Loss on disposal of asset	4,495
Write-off of AP, net	(2,697,719)
Impairment loss	24,665,564
Working capital adjustments (net of amounts acquired/disposed):
Trade and other receivables	973,382	(591,072)
Prepayments	64,635	(709,124)
Inventory	482,716	501,706
Trade and other payables	1,537,397	2,915,276
Due to related parties	91,374	66,021
Cash flows used in operating activities	(1,500,574)	(11,469,396)
Cash flows from investing activities:
Acquisition of Holigen, net of cash acquired and holdback		(2,366,609)
Purchase of financial assets at fair value through profit or loss		(801,160)
Additions to property, plant and equipment	(1,502)	(310,946)
Cash surrendered on loss of control of Bophelo Bio Sciences		(739,947)
Loan receivable	(84,020)
Proceeds from disposal of property, plant and equipment	110,410
Cash flows provided by (used in) investing activities	24,888	(4,218,662)
Cash flows from financing activities:
Proceeds from IPO, net of costs		14,654,593
Proceeds from private placement, net of costs		278,482
Advances from related parties	1,570,145
Loans received	742,591	501,217
Loans repaid	(766,169)	(649,661)
Lease payments	(60,000)	(645,995)
Cash flows provided by financing activities	1,486,567	14,138,636
Net increase (decrease) in cash and cash equivalents	10,881	(1,549,422)
Effects of exchange rate changes on cash and cash equivalents	(172,809)	(1,690,165)
Cash and cash equivalents at the beginning of the year	255,803	3,495,390
Cash and cash equivalents at the end of the year	$ 93,875	$ 255,803

Nature of Operations and Going

Nature of Operations and Going Concern	12 Months Ended
Nature of Operations and Going Concern	Dec. 31, 2023
Nature of Operations and Going Concern [Abstract]
Nature of Operations and Going Concern	1. Akanda Corp. (the “Company”) is domiciled in Canada and was incorporated on July 16, 2021. The Company’s registered office is 77 King Street West, Suite 400, Toronto -Dominion Prior to the liquidation event on July 15, 2022 described below, the Company, through its indirectly held subsidiary, Bophelo Bio Science and Wellness (Pty) Ltd. is in the business of cultivating and manufacturing cannabis biomass and medical cannabis products in Lesotho (specifically near Ts’akholo, in the Mafeteng district of the Kingdom of Lesotho, Southern Africa), for export to international markets. At December 31, 2022, the Company determined that it no longer controlled Bophelo Bio Science and Wellness (Pty) Ltd. as a result of the insolvent liquidation order signed by the Lesotho Court on July 15, 2022 (note 5). As a result of the loss of control, the Company derecognized all assets and liabilities at their book values on December 31, 2022 and wrote down all balances receivable from the entity to $ nil -based The Company was incorporated for the designed purpose of becoming the ultimate parent company of Cannahealth Ltd. (“Cannahealth”), through a reorganization of entities with common control. The share purchase agreement became unconditional on or about November 3, 2021 and the Company acquired the shares in the aforementioned entities from Halo Collective Inc. (“Halo”). On April 29, 2022, the Company, through its wholly owned subsidiary, Cannahealth, acquired 100% of the Ordinary Shares of Holigen Limited (“Holigen”) and its wholly -owned The Company’s consolidated financial statements have been prepared on a going concern basis which assumes that the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company incurred a net cash outflow of $1,500,574 from operating activities for the year ended December 31, 2023. As of December 31, 2023, the Company had working capital deficit of $8,365,865 and has accumulated losses of $53,363,032. The continuing operations of the Company are dependent upon its ability to raise further cash funding by way of issuing debt and/or equity, as well as its ability to generate cash profits from its investments in Canmart and Holigen Ltd. in the near future. The Company is an early -stage These uncertainties may cast significant doubt upon the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of assets and liabilities which might be necessary should the Company be unable to continue in existence.

Basis of Preparation

Basis of Preparation	12 Months Ended
Basis of Preparation	Dec. 31, 2023
Basis of Preparation [Abstract]
Basis of Preparation	2. (a) These consolidated financial statements, including comparatives, have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and interpretations issued by the International Financial Reporting Interpretations Committee (“IFRIC”). (b) These consolidated financial statements have been prepared on an accrual basis, except for cash flow information, and are based on the historical cost, modified where applicable and related to the valuation of certain financial assets and financial liabilities to fair value. Cannahealth and its subsidiaries, Bophelo Holdings Ltd, Bophelo Bio Science and Wellness (Pty) Ltd, and Canmart were under the common control of Halo until the acquisition by the Company had occurred. As of November 2021, shareholdings in each of the three separate entities were made consistent through the issuance of shares or the repurchase of shares for cash to the relevant shareholders (the ‘Reorganization Transactions’). As of November 2021, shareholdings in each of the four entities were identical. When the Company was formed in July 2021 with a view to ultimately acquiring Cannahealth and its subsidiaries, its majority shareholders were also consistent with each of the three existing entities. Therefore, immediately prior to the acquisition, the majority shareholder ownership of the Company and Cannahealth were demonstrated common control, and immediately after the acquisition, the shareholdings held in the Company by each individual shareholder were also identical. The Company performed an assessment and determined Bophelo Bio Science and Wellness (Pty) Ltd to be the predecessor entity to the Company, and that the corporate restructuring in which Akanda became the parent company did not have economic substance. As such, in preparing the Company’s consolidated financial statements, the Company accounted for the acquisition in as a transaction between entities under common control combining the Company and Cannahealth from the earliest reporting date using the ‘pooling of interests method’ of accounting, where assets for the Companies that came under common control were transferred into the consolidated group at the book value on the date in which common control was achieved. In the acquisition described above, shares were issued to existing shareholders for no consideration. Therefore, the number of shares outstanding was increased without an increase in resources. The number of shares outstanding before the exchange have been adjusted for the change in shares as if the issuance had occurred at the beginning of the earliest period presented. All share and per share information presented herein has been retrospectively adjusted to give effect to the culmination of the reorganization and the issuance of shares on incorporation of Akanda on January 1, 2019. (c) The Company and its subsidiaries are measured using the currency of the primary economic environment in which each subsidiary operates — the functional currency. The Euro is the functional currency of RPK, Holigen and Cannahealth, Great British Pounds is the functional currency of Canmart and Canadian Dollars is the functional currency of 1371011 and Akanda while the United States Dollars is its reporting currency. These consolidated financial statements are prepared and presented in United States Dollars (“USD” or “$”), which is the Company’s reporting currency. All financial information has been rounded to the nearest dollar except where indicated otherwise. (d) The preparation of consolidated financial statements in conformity with IFRS requires management to make estimates, judgements and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenue and expenses during the year. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. Areas in which management has made critical judgments in the process of applying accounting policies and that have the most significant effect on the amounts recognized in the consolidated financial statements include the determination of the Company’s and its subsidiaries’ functional currencies. Information about key assumptions and estimation uncertainties that have a significant risk of resulting in a material adjustment to the carrying amount of assets and liabilities within the next financial year are included in the following notes to the consolidated financial statements for the years ended December 31, 2023 and 2022: • • • • • • •

Material Accounting Policies

Material Accounting Policies	12 Months Ended
Material Accounting Policies	Dec. 31, 2023
Material Accounting Policies [Abstract]
Material Accounting Policies	3. (a) These consolidated financial statements include the accounts of the Company and its subsidiaries. Subsidiaries are entities that are controlled by the Company. Control exists when the Company has power over the investee and the Company is exposed or has the rights to variable returns from the investee. Subsidiaries are included in the consolidated financial results of the Company from the effective date of acquisition up to the effective date of disposition or loss of control. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. All intercompany transactions and balances and unrealized gains and losses from intercompany transactions have been eliminated. The subsidiaries of the Company are as follows: Country of Holding Functional Cannahealth Ltd. (“Cannahealth”) Malta 100% EUR Bophelo Holdings Ltd. (“Bophelo H”) United Kingdom 100% GBP Bophelo Bio Science and Wellness (Pty) Ltd. (“Bophelo”) Lesotho 100% LSL Canmart Ltd. (“Canmart”) United Kingdom 100% GBP Holigen Holdings Limited (“Holigen”) Portugal 100% EUR RPK Biopharma Unipessoal Lda. (“RPK”) Portugal 100% EUR 1371011 BC Ltd. (“1371011”) Canada 100% CAD (b) Items included in the financial statements of each of the Company’s consolidated subsidiaries are measured using the currency of the primary economic environment in which each subsidiary operates (the functional currency). The consolidated financial statements are presented in USD. All assets and liabilities in each statement of financial position are translated at the closing rate at the date of that statement of financial position. All income and expenses are translated at exchange rates at the dates of the transactions. Foreign currency transactions are translated into the respective functional currencies of the Company and its subsidiaries using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at period -end -monetary -monetary The results and financial position of the Company’s foreign subsidiaries that have a different functional currency from the Company’s functional and presentation currency are translated into USD as follows: (i) (ii) (iii) (c) (i) The Company initially recognizes a financial asset on the trade date at which the Company becomes a party to the contractual provisions of the instrument. Upon recognition of a financial asset, classification is made based on the business model for managing the asset and the asset’s contractual cash flow characteristics. The financial asset is initially recognized at its fair value and subsequently classified and measured as (i) amortized cost; (ii) fair value through other comprehensive income (“FVOCI”); or (iii) FVTPL. Financial assets are classified as FVTPL if they have not been classified as measured at amortized cost or FVOCI. The Company derecognizes a financial asset when the contractual rights to the cash flows from the asset expire, or it transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset are transferred. Financial assets and liabilities are offset and the net amount presented in the consolidated statements of financial position when, and only when, the Company has a legal right to offset the amounts and intends either to settle on a net basis or to realize the asset and settle the liability simultaneously. The Company has classified all of its financial assets as financial assets measured at amortized cost or FVTPL. The Company has not classified any financial assets as FVTPL or FVOCI. Financial assets measured at amortized cost A non -derivative (ii) The Company recognizes a financial liability on the trade date in which it becomes a party to the contractual provisions of the instrument at fair value plus any directly attributable costs. Financial liabilities are subsequently measured at amortized cost or FVTPL and are not subsequently reclassified. The Company’s financial liabilities are trade and other payables and loans and borrowings which are recognized on an amortized cost basis. Financial liabilities measured at amortized cost All financial liabilities are recognized initially on the trade date at which the Company becomes a party to the contractual provisions of the instrument. Such financial liabilities are recognized initially at fair value plus any directly attributable transaction costs. All financial liabilities are measured at amortized cost, except for financial liabilities measured at FVTPL. A financial liability may no longer be reclassified subsequent to initial recognition. Subsequent to initial recognition, financial liabilities are measured at amortized cost using the effective interest method. The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled, or when they expire. The Company has the following non -derivative (d) Revenue is measured based on the consideration specified in a contract with a customer. The Company recognizes revenue when it transfers control over a good or service to a customer. The Company records revenue upon transfer of promised goods or services to customers in amounts that reflect the consideration to which the Company expects to be entitled in exchange for those goods or services based on the following five step approach: Step 1: Identify the contracts with customers; Step 2: Identify the performance obligations in the contract; Step 3: Determine the transaction price; Step 4: Allocate the transaction price to the performance obligations in the contract; and Step 5: Recognize revenue as performance obligations are satisfied. The Company typically satisfies its performance obligations at a point in time, upon completion of sale. The Company primarily acts as principal in contracts with its customers. The Company does not have material obligations for returns, refunds and other similar obligations, nor warranties and related obligations. Revenue is recognized at the amount of the transaction price that is allocated to the performance obligation. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. The Company has a single revenue stream currently that relates to the sale of cannabis -based The Company exercises judgments in determining the amount of the costs incurred to obtain or fulfil a contract with a customer, which includes, but is not limited to (a) the likelihood of obtaining the contract, (b) the estimate of the profitability of the contract, and (c) the credit risk of the customer. An impairment loss will be recognized in profit or loss to the extent that the carrying amount of the asset exceeds (a) the remaining amount of consideration that the entity expects to receive in exchange for the goods or services to which the asset relates, less (b) the costs that relate directly to providing those goods or services and that have not been recognized as expenses. (e) The Company considers all liquid investments purchased with a maturity of three months or less at acquisition to be cash and cash equivalents, which are carried and classified at amortized cost. The Company did not hold any cash equivalents as of December 31, 2023 and 2022. (f) Inventories consist of raw materials and are measured at the lower of cost and net realizable value. The cost of inventories is based on the first -in -out -down (g) Biological assets are measured at their fair value less costs to sell in the consolidated statement of financial position. The Company’s method of accounting for biological assets attributes value accretion on a straight -line Biological assets and produce held by the Company is planned to be used in four possible ways: • Sale to the export market; • Sale to the local market; • Repurposed for use in research and development; and • Written off for being obsolete. (h) (i) Items of property and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. When parts of an item of property and equipment have different estimated useful lives, they are accounted for as separate items within property and equipment. The costs of the ongoing regular servicing of property and equipment are recognized in tin the period in which they are incurred. (ii) Depreciation is recognized in profit or loss over the estimated useful lives of each part of an item of property and equipment in a manner that most closely reflects management’s estimated future consumption of the future economic benefits embodied in the asset. The estimated useful lives for the current and comparative periods are as follows: Plant and equipment 10 years Leasehold improvements 20 years Motor Vehicles 4 years Computers 3 years Furniture and fixtures 6 years (i) Intangible assets are recorded at cost less amortization and impairment losses, if any. The Company had a cannabis operator’s license in Lesotho, held by its subsidiary Bophelo, which was valid for 10 years and was subject to a renewal at the end of the 10 years. The license is automatically renewed annually on payment of necessary fees as well as submission of operational documents to the Ministry of Health. As a result of loss of control of Bophelo, the license was derecognized and recorded as a loss on the consolidated statement of loss and comprehensive loss. The Company also has a cannabis API manufacturing and GMP license in Portugal, held by its newly acquired subsidiary Holigen -RPK Additionally, the Company has cannabis distribution licenses in the United Kingdom held by its subsidiary, Canmart which have been assessed as having an indefinite useful life. As such, these licenses are not amortized but their recoverable amounts are tested annually for impairment. The indefinite intangible assets are recorded at cost less impairment losses, if any. The Company capitalizes the initial license application cost as the cost of intangible assets while the annual license renewal fees are expensed in the year during which they occur. (j) -financial assets The Company assesses at each reporting period whether there is an indication that a non -financial -tax the risks specific to the asset or CGU. In determining fair value less cost to sell, an appropriate valuation model is used. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the CGU to which the asset belongs. Impairment losses recognized in prior periods are assessed at each reporting date for any indications that the loss has decreased or no longer exists. An impairment loss is reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of amortization, if no impairment loss had been recognized. (k) Income tax expense comprises current and deferred taxes. Current taxes and deferred taxes are recognized in profit or loss except to the extent that it relates to a business combination, or items recognized directly in equity or in other comprehensive loss. Current taxes are the expected tax receivable or payable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax receivable or payable in respect of previous years. Deferred taxes are recognized in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred taxes are not recognized for the following temporary differences: the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit or loss, and differences relating to investments in subsidiaries and jointly controlled entities to the extent that it is probable that they will not reverse in the foreseeable future. In addition, deferred taxes are not recognized for taxable temporary differences arising on the initial recognition of goodwill. Deferred taxes are measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on the tax laws that have been enacted or substantively enacted by the reporting date. Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax assets and liabilities, and they relate to income taxes levied by the same tax authority on the same taxable entity, or on different tax entities, but they intend to settle current tax assets and liabilities on a net basis or their tax assets and liabilities will be realized simultaneously. A deferred tax asset is recognized for unused tax losses, tax credits and deductible temporary differences, to the extent that it is probable that future taxable profits will be available against which they can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized. (l) At inception of a contract, the Company assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company assesses whether the contract involves the use of an identified asset, whether the right to obtain substantially all of the economic benefits from use of the asset during the term of the arrangement exists, and if the Company has the right to direct the use of the asset. At inception or on reassessment of a contract that contains a lease component, the Company allocates the consideration in the contract to each lease component on the basis of their relative standalone prices. As a lessee, the Company recognizes a right -of-use -of-use The right -of-use -of-use A lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by the interest rate implicit in the lease, or if that rate cannot be readily determined, the incremental borrowing rate. Lease payments included in the measurement of the lease liability are comprised of: a) -substance b) c) d) e) The lease liability is measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, or if there is a change in the estimate or assessment of the expected amount payable under a residual value guarantee, purchase, extension or termination option. Variable lease payments not included in the initial measurement of the lease liability are charged directly to profit or loss. (m) The Company presents basic loss per share (“LPS”) data for its ordinary shares. Basic LPS is calculated by dividing the profit or loss attributable to ordinary shareholders of the Company by the weighted average number of ordinary shares outstanding during the year, adjusted for the Company’s own shares held. Diluted LPS is computed similar to basic LPS except that the weighted average shares outstanding are increased to include additional shares for the assumed exercise of any exercisable instruments, if dilutive. The number of additional shares is calculated by assuming that outstanding exercisable instruments were exercised and that the proceeds from such exercise were used to acquire common shares at the average market price during the reporting periods. (n) Amendments to IAS 1 and IFRS Practice Statement 2 — Disclosure of Accounting policies The amendments require that an entity discloses its material accounting policy information, instead of its significant accounting policies. Further amendments explain how an entity can identify a material accounting policy. Examples of when an accounting policy is likely to be material are added. To support the amendment, the IASB has also developed guidance and examples to explain and demonstrate the application of the ‘four -step (o) In January 2020, the IAS issued an amendment to IAS 1 Presentation of Financial Statements that clarifies the criterion for classifying a liability as non -current 1. -current 2. In October 2022, the IASB issued amendments to IAS 1 that specified how an entity assesses whether it has the right to defer settlement of a liability when that right is subject to compliance with covenants within twelve months after the reporting period. The amendment applies to annual reporting periods beginning on or after January 1, 2024 and is applied retrospectively upon adoption. The Company does not expect the amendments to have a significant impact on the consolidated financial statements upon adoption.

Business Combination

Business Combination	12 Months Ended
Business Combination	Dec. 31, 2023
Business Combination [Abstract]
Business Combination	4. On April 29, 2022, the Company, through its wholly owned subsidiary, Cannahealth, acquired 100% of the Ordinary Shares of Holigen Limited (“Holigen”) and its wholly -owned RPK’s operations consist of a 20,000 square foot indoor EU GMP certified grow facility located near Sintra, Lisbon, Portugal, dedicated to the cultivation of high -THC -based -to-market The following table summarizes the acquisition -date Cash $ 2,600,000 Holdback payable 400,000 Fair value of 190,000 common shares of the Company 16,131,000 Total consideration $ 19,131,000 The cash purchase price of the acquisition is $3.0 million, of which $2.6 million has been paid and $400,000 as holdback payable. The holdback payable represents funds withheld until resolution of a potential liability between the vendor and a service provider, of which the Company expects resolution within the next twelve (12) months. The fair value of the 190,000 common shares was based on the fair value of the trading price of the Company’s common shares on the Nasdaq Capital Markets exchange of $84.90 per common share on April 29, 2022. Of the equity component of the purchase consideration of 190,000 common shares of the Company that was transferred to the Flowr Corporation, an amount of 9,635 common shares was directly transferred to Apolo Capital Advisory, who acted as advisors to the Flowr Corporation in respect of the transaction. The purchase of Holigen has been accounted for by the acquisition method, with the results of Holigen included in the Company’s results of operation from the date of acquisition. The purchase of Holigen was determined as being a business combination in accordance with the requirements of IFRS 3 — Business Combinations The Company incurred acquisition -related The following table summarizes the fair value of the identifiable assets and liabilities as at the date of acquisition: Cash $ 233,407 Accounts receivable 605,579 Biological assets 200,457 Inventory 904,006 Prepayments 179,597 Intangible assets 24,665,772 Property, plant and equipment, net 12,936,374 Trade and other payables (3,775,599 ) Loans and borrowing (4,058,030 ) Net assets acquired $ 31,891,563 During the year ended December 31, 2022, the Company recorded a bargain purchase gain of $12,760,356 within other income, representing the fair value of net assets acquired of $31,891,563 in excess of the fair value of consideration of $19,131,000. The fair value of the net asset acquired was determined by an independent valuer using the discounted cash flow method of valuation. From the date of acquisition, the operations of Holigen contributed a net loss of $966,426 primarily due to the fact that Holigen was substantially in a pre -revenue During the year ended December 31, 2023, the acquired business contributed $1,736,369 (2022 — $1,933,202) in revenue and a net loss of $11,271,243 (2022 — $966,429).

Loss of Control of Bophelo Bio

Loss of Control of Bophelo Bio Science and Wellness (Pty) Ltd.	12 Months Ended
	Dec. 31, 2023
Loss of Control of Bophelo Bio Science and Wellness (Pty) Ltd. [Abstract]
Loss of Control of Bophelo Bio Science and Wellness (Pty) Ltd.	5. On July 26, 2022, the Company announced that the High Court of Lesotho (the “Lesotho Court”) has placed in liquidation the Company’s, wholly -owned to fund the execution of Bophelo’s business plan, including payment of rents and staffing costs, in the event that the Lesotho Court does not reverse its determination to place Bophelo in liquidation. Finally, Ms. Mojela has been summarily terminated as Chairman of Bophelo for Cause, as a “bad leaver”, as a result of her action to seek to place Bophelo in liquidation. Ms. Mojela has instituted legal proceedings against the Company as a result of the termination of her employment. In an action taken without the Company’s knowledge, the Lesotho Court has ordered an insolvent liquidation of Bophelo, and has appointed Mr. Chavonnes Cooper of Cape Town, South Africa, as liquidator of Bophelo for purposes of maintaining the value of the assets owned or managed by Bophelo. The order was signed by the Honorable Mr. Justice Mokhesi on July 15, 2022. At December 31, 2022, the Company determined that it no longer controlled Bophelo Bio Science and Wellness (Pty) Ltd. as a result of the above insolvent liquidation. As a result of the loss of control, the Company derecognized all assets and liabilities at their book values on December 31, 2022 and wrote down all balances receivable from the entity to $ nil Set out below is the financial performance and cash flow information for the year ended December 31, 2022 related to the discontinued operation: Year ended December 31, 2022 Revenue $ 31,123 Operating expenses (1,244,691 ) Other expenses (123,033 ) (1,336,601 ) Loss on loss of control of subsidiary (2,085,624 ) Loss on discontinued operations $ (3,422,225 ) Exchange differences on translation of discontinued operations $ (450,040 ) Other comprehensive income from discontinued operations $ (450,040 ) Cash flows provided by operating activities $ 1,060,350 Cash flows used in investing activities (1,003,529 ) Cash flows used in financing activities (95,696 ) Effects of exchange rate changes on cash and cash equivalents 18,909 Net change in cash used in the subsidiary $ (19,966 ) Carrying amount of net assets immediately prior to loss of control of subsidiary $ 2,375,840 Reclassification of foreign currency translation reserve (290,216 ) Loss on loss of control of subsidiary $ 2,085,624 As at December 31, 2022, the carrying amounts of assets and liabilities of Bophelo Bio Science and Wellness (Pty) Ltd were as follows: Cash $ 739,947 Accounts receivable 21,854 Prepayments 578,070 Property, plant and equipment 1,887,435 Right-of-use assets 1,745,205 Intangible assets 210,402 Total assets $ 5,182,913 Trade and other payables 115,120 Lease liability 2,375,590 Long-term debt 316,363 Total liabilities $ 2,807,073 Net assets $ 2,375,840

Trade and Other Receivables

Trade and Other Receivables	12 Months Ended
Trade and Other Receivables	Dec. 31, 2023
Trade and Other Receivables [Abstract]
Trade and Other Receivables	6. December 31, December 31, Trade accounts receivable $ 155,785 $ 720,085 Sales taxes receivable 39,111 91,416 Other receivables 89,617 424,118 $ 284,513 $ 1,235,619 As at December 31, 2023, there were four customers (2022 — one customer) with an amount greater than 10% of the Company’s trade accounts receivable which represented 81% of the balance (2022 — 85%). During the year ended December 31, 2022, the Company recorded a bad debt expense of $332,715, within general and administrative expenses, as the amounts were not collectible from the customer. The Company did not recognize any bad debt expense during the year ended December 31, 2023.

Inventory

Inventory	12 Months Ended
Inventory	Dec. 31, 2023
Inventory [Abstract]
Inventory	7. The Company’s inventory as of December 31, 2023 included consumer packaging inventory and dried cannabis flower finished product at RPK in Portugal with a total carrying amount of $1,286,894 (2022 — $1,057,240). During the year ended December 31, 2023, inventories with a cost of $1,544,169 were recorded as cost of sales (2022 — $566,252). During the year ended December 31, 2023, the Company assessed the fair value of its biological assets and inventory and recognized a total of $140,088 (2022 — gain of $1,216,129) as a loss on change in fair value of biological assets and inventory in the consolidated statements of loss and comprehensive loss. Biological assets Set out below is a reconciliation of the Company’s biological assets as at December 31, 2023 and 2022: For the years ended December 31, 2023 2022 Balance, beginning of the year $ 809,180 $ — Acquisition (note 4) — 200,457 Gain (loss) on change in fair value of biological assets (822,942 ) 580,411 Movement in exchange rate 13,762 28,312 Balance, end of the year $ — $ 809,180 At December 31, 2023, there are no cannabis plants in the ground and only the mother plants remained. Hence, there are no biological assets recognized during the year ended December 31, 2023. Biological assets at December 31, 2022 consisted of approximately 32,337 cannabis plants which are expected to yield approximately 1,068 kilograms of medical cannabis when harvested in March 2023.

Marketable Securities

Marketable Securities	12 Months Ended
Marketable Securities	Dec. 31, 2023
Marketable Securities [Abstract]
Marketable Securities	8. During the year ended December 31, 2022, concurrent to the acquisition of Holigen (note 4), the Company subscribed for, and purchased 14,285,714 ordinary shares of The Flowr Corporation (“Flowr”) by way of a private placement for a consideration of approximately $801,160 (CDN$1,000,000). The subscription for the 14,285,714 ordinary shares of Flowr was a closing deliverable requirement in terms of the sale and purchase agreement between the Company and Flowr with respect to the acquisition of Holigen. Set out below is a reconciliation of the movement of the Company’s investment during the years ended December 31, 2023 and 2022: Balance, December 31, 2021 $ — Purchase of investment 801,160 Change in fair value (516,281 ) Movement in exchange rate (21,188 ) Balance, December 31, 2022 263,691 Change in fair value (264,655 ) Movement in exchange rate 964 Balance, December 31, 2023 $ — ____________ (*)

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
Property, Plant and Equipment	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	9. Cost Land Plant and Leasehold Motor Computers Furniture Capital Total Balance, December 31, 2021 $ — $ 590,011 $ 1,089,694 $ 47,623 $ 10,124 $ 4,695 $ 464,253 $ 2,206,400 Acquisitions (note 4) 872,336 11,817,462 — 89,513 32,703 124,360 — 12,936,374 Additions — 108,933 66,110 10,489 13,348 3,435 108,631 310,946 Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd. — (663,404 ) (1,088,572 ) (54,767 ) (14,851 ) (5,436 ) (437,117 ) (2,264,147 ) Foreign exchange movements 12,901 282,219 (67,232 ) (603 ) 1,115 2,181 (135,767 ) 94,814 Cost Land Plant and Leasehold Motor Computers Furniture Capital Total Balance, December 31, 2022 885,237 12,135,221 — 92,255 42,439 129,235 — 13,284,387 Additions 434,344 — 1,502 — 412 37 — 436,295 Disposal — (93,002 ) — (57,668 ) — — — (150,670 ) Foreign exchange movements 35,756 459,804 36 (1,871 ) 6,011 5,684 — 505,420 Balance, December 31, 2023 $ 1,355,337 $ 12,502,023 $ 1,538 $ 32,716 $ 48,862 $ 134,956 $ — $ 14,075,432 Accumulated depreciation Land Plant and Leasehold Motor Computers Furniture Capital Total Balance, December 31, 2021 $ — $ 174,854 $ 108,623 $ 23,505 $ 1,206 $ 464 $ — $ 308,652 Depreciation — 972,872 — 27,883 22,942 13,490 — 1,037,187 Depreciation – Bophelo — 32,549 49,538 6,577 20,832 463 — 109,959 Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd. — (195,441 ) (149,161 ) (28,357 ) (2,877 ) (876 ) — (376,712 ) Foreign exchange movements — 68,415 (9,000 ) 911 (15,759 ) 1,230 — 45,797 Balance, December 31, 2022 — 1,053,249 — 30,519 26,344 14,771 — 1,124,883 Depreciation — 1,541,644 300 29,928 12,757 21,330 — 1,605,959 Disposal — (14,771 ) — (36,316 ) — — — (51,087 ) Foreign exchange movements — 143,044 8 (2,767 ) 5,660 2,469 — 148,414 Balance, December 31, 2023 $ — $ 2,723,166 $ 308 $ 21,364 $ 44,761 $ 38,570 $ — $ 2,828,169 Impairment Land Plant and Leasehold Motor Computers Furniture Capital Total Balance, December 31, 2022 and 2021 $ — $ — $ — $ — $ — $ — $ — $ — Impairment 737,994 7,902,730 — 9,174 1,135 76,998 — 8,728,031 Balance, December 31, 2023 $ 737,994 $ 7,902,730 $ — $ 9,174 $ 1,135 $ 76,998 $ — $ 8,728,031 Net book value Land Plant and Leasehold Motor Computers Furniture Capital Total Balance, December 31, 2022 $ 885,237 $ 11,081,972 $ — $ 61,736 $ 16,095 $ 114,464 $ — $ 12,159,504 Balance, December 31, 2023 $ 617,343 $ 1,876,127 $ 1,230 $ 2,178 $ 2,966 $ 19,388 $ — $ 2,519,232 During the year ended December 31, 2022, the Company derecognized property, plant and equipment with a net book value of $1,887,435 in connection with the loss of control of Bophelo Bio Science and Wellness (Pty) Ltd. During the year ended December 31, 2021, the Company’s capital work in progress related to the ongoing civil, gravelling, storm drainage work on site, as well as the construction of hoop houses and a Cravo A -Frame During the year ended December 31, 2023, the Company recorded depreciation of its property, plant and equipment of $1,605,959 (2022 — $1,147,146) of which $ nil During the year ended December 31, 2023, the Company sold some of its equipment held in Portugal and recognized a loss on disposal of $4,495 in the consolidated statements of loss and comprehensive loss. Pursuant to the Company’s upcoming sale of RPK (note 23), its Portuguese subsidiary, the Company impaired a portion of its property, plant and equipment and recognized an impairment loss of $8,728,031 in the consolidated statements of loss and comprehensive loss during the year ended December 31, 2023. 1900 Ferne Road, Gabriola Island, British Columbia On September 19, 2023, and as amended on September 22, 2023, the Company entered into an option agreement with 1107385 B.C. Ltd (“1107385”) to purchase farming land property and related operations and licenses from 1107385. To acquire the property, the Company must pay the following: A. -refundable • • • This buys the Company the right to develop the property for two years. The Company plans during this time period to develop Tetrahydrocannabinol (THC) and CBD facilities at this site. B. • • • •

Right-of-Use Assets

Right-of-Use Assets	12 Months Ended
Right-of-Use Assets	Dec. 31, 2023
Right-of-use Assets [abstract]
Right-of-use Assets	10. On August 1, 2022, the Company entered into a lease agreement for an office space with a monthly lease payment of $20,000 over a period of two -of-use The details of the right -of-use Land lease Office lease Total Balance, December 31, 2021 $ 1,908,877 $ — $ 1,908,877 Additions — 432,335 432,335 Amortization — (88,764 ) (88,764 ) Amortization – Bophelo (55,041 ) — (55,041 ) Impact of loss of control of Bophelo Bio Science & Wellness (1,745,205 ) — (1,745,205 ) Movement in exchange rates (108,631 ) (19,501 ) (128,132 ) Balance, December 31, 2022 — 324,070 324,070 Amortization — (205,424 ) (205,424 ) Movement in exchange rates — 3,336 3,336 Balance, December 31, 2023 $ — $ 121,982 $ 121,982 During the year ended December 31, 2023, the Company recorded amortization on its right -of-use nil At December 31, 2022, the Company derecognized right -of-use

Intangible Assets

Intangible Assets	12 Months Ended
Intangible Assets	Dec. 31, 2023
Intangible Assets [Abstract]
Intangible Assets	11. Cost: Software Licences Total Balance, December 31, 2021 $ — $ 389,456 $ 389,456 Acquisitions (note 4) 17,548 24,648,224 24,665,772 Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd. — (350,670 ) (350,670 ) Movement in exchange rates 633 (23,521 ) (22,888 ) Balance, December 31, 2022 18,181 24,663,489 24,681,670 Movement in exchange rates 1,373 809 2,182 Balance, December 31, 2023 $ 19,554 $ 24,664,298 $ 24,683,852 Accumulated amortization: Software Licences Total Balance, December 31, 2021 $ — $ 130,354 $ 130,354 Amortization 7,550 2,464,822 2,472,372 Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd. — (140,268 ) (140,268 ) Movement in exchange rates 704 9,914 10,618 Balance, December 31, 2022 8,254 2,464,822 2,473,076 Amortization 7,525 2,464,823 2,472,348 Movement in exchange rates 1,213 — 1,213 Balance, December 31, 2023 $ 16,992 $ 4,929,645 $ 4,946,637 Impairment: Software Licences Total Balance, December 31, 2022 and 2021 $ — $ — $ — Impairment 2,070 15,935,463 15,937,533 Balance, December 31, 2023 $ 2,070 $ 15,935,463 $ 15,937,533 Net book value Software Licences Total Balance, December 31, 2022 $ 9,927 $ 22,198,667 $ 22,208,594 Balance, December 31, 2023 $ 492 $ 3,799,190 $ 3,799,682 The Company’s intangible assets consists of computer software program with a carrying value of $492 (2022 — $9,927), and licenses consisting of a cannabis distribution license with a carrying value of $16,073 at December 31, 2023 (2022 — $15,264) and a cannabis API manufacturing and GMP license with a carrying value of $3,783,117 (2022 — $22,183,403). During the year ended December 31, 2022, the Company derecognized a cannabis operator’s license with a net book value of $210,402 in connection with the loss of control of Bophelo Bio Science and Wellness (Pty) Ltd. (note 4). The Company considered indicators of impairment at December 31, 2023 and 2022. Pursuant to the Company’s upcoming sale of RPK (note 23), its Portuguese subsidiary, the Company impaired a portion of its intangible assets and recognized an impairment loss of $15,937,533 in the consolidated statements of loss and comprehensive loss during the year ended December 31, 2023. At December 31, 2023, the remaining useful life of the Company’s finite life intangible assets is approximately 1.5 years. The Company’s cannabis distribution license has been classified as an indefinite -life

Loan Receivable

Loan Receivable	12 Months Ended
Loan Receivable	Dec. 31, 2023
Loan Receivable [Abstract]
Loan Receivable	12. December 31, December 31, Loan to Cellen Life Sciences Limited $ 509,212 $ 483,588 Loan to an arm’s length party 84,020 — $ 593,232 $ 483,588 Included in the loan receivable at December 31, 2023 is an amount of $509,212 (£400,000) (2022 — $483,588 (£400,000)) owed by Cellen Life Sciences Limited to the Company pursuant to a Bridge Loan Arrangement entered into in December 2021. On November 10, 2022, the Company entered into an agreement (the “Loan Restructuring Agreement”) with Cellen Life Sciences Limited and Cellen Biotech Limited (collectively referred to as “Cellen”) which entails the restructuring of the payment terms applicable to the $500,000 loan payable by Cellen to the Company pursuant to a Bridge Loan Facility Agreement previously entered into on December 2, 2021. In terms of the Loan Restructuring Agreement, Cellen shall repay the $500,000 by no later than the fourth anniversary of the Loan Restructuring Agreement, namely by November 10, 2026. The loan shall not bear interest until the 2 nd During the year ended December 31, 2023, the Company loaned an amount of $84,020 (£66,000) to an arm’s length party. This loan is non -interest

Lease Liability

Lease Liability	12 Months Ended
Lease Liability	Dec. 31, 2023
Lease Liability [Abstract]
Lease Liability	13. Maturity Incremental December 31, December 31, Current 2023 10.25 % $ 135,337 $ 214,058 Non-current 2024 10.25 % — 116,763 $ 135,337 $ 330,821 On August 1, 2022, the Company entered into a lease agreement for an office space with a monthly lease payment of $20,000 over a period of two The details of the lease liability recognized as at December 31, 2023 are as follows: Cost: Land Lease Office Lease Total Balance, December 31, 2021 $ 2,418,706 $ — $ 2,418,706 Present value of lease payments — 432,335 432,335 Accrued interest 103,816 17,059 120,875 Cash payments — (80,000 ) (80,000 ) Accounts payable — (20,000 ) (20,000 ) Impact of loss of control of Bophelo Bio Science & Wellness (2,375,590 ) — (2,375,590 ) Movement in exchange rates (146,932 ) (18,573 ) (165,505 ) Balance, December 31, 2022 — 330,821 330,821 Accrued interest — 25,942 25,942 Cash payments — (60,000 ) (60,000 ) Accounts payable — (180,000 ) (180,000 ) Movement in exchange rates — 18,574 18,574 Balance, December 31, 2023 $ — $ 135,337 $ 135,337 During the year ended December 31, 2022, the Company derecognized the lease liability with a net book value of $2,375,590 in connection with the loss of control of Bophelo Bio & Wellness (Pty) Ltd. The Company has committed to the following undiscounted minimum lease payments remaining as at December 31, 2023: Year ended December 31: 2023 $ — 2024 140,000 $ 140,000

Loans and Borrowings

Loans and Borrowings	12 Months Ended
Loans and Borrowings	Dec. 31, 2023
Loans and Borrowings [Abstract]
Loans and Borrowings	14. (a) The loans described below have been granted to the Company to fulfill its capital and operational requirements. The terms of the loans are described below: (i) -term loan #1 This is a short -term Republic of South Africa. The capital balance of this loan was repaid in full before the end of the financial year December 31, 2020. As at December 31, 2021, the unpaid interest balance on this loan was $9,068. During the year ended December 31, 2022, the Company determined that it no longer controlled Bophelo Bio Science and Wellness (Pty) Ltd. as a result of the insolvent liquidation order signed by the Lesotho Court on July 15, 2022 (note 5). As a result of the loss of control, the Company derecognized all assets and liabilities at their book values on December 31, 2022 and wrote down this payable to $ nil (ii) -term loan #2 This is a short -term -to-day nil (iii) -term loan #3 During the year ended December 31, 2021, the Company received short term loan facility of approximately $258,900 (L 4,000,000) to assist the Company in funding its day -to-day nil (b) The loans below have been granted to Holigen Ltd. and its subsidiaries in order to fund their capital and operational needs on site. (i) As at December 31, 2023, the balance of the loans from Caixa was $875,016 (2022 — $772,955) which consisted of loans for the purpose of building construction and purchase of equipment. The repayment date on these loans are February 22, 2026 and June 5, 2026 respectively. These loans are charged with interest at the rate of 3% and are secured by mortgage of building and equipment. (ii) As at December 31, 2023, the balance of the loans from Caixa was $2,497,155 (2022 — $2,632,103) which consisted of loans for the purpose of building construction and purchase of equipment. The repayment date on these loans are February 22, 2026 and June 5, 2026 respectively. These loans are charged with interest at the rate of 3% and are secured by mortgage of building and equipment. As at December 31, 2023, the loans balance including accrued interest, which is recorded within accounts payable, was $3,439,527 (2022 — $3,414,582). (c) (i) On January 17, 2023, the Company received an additional loan of €45,000 ($48,666) from the same related party. The loan is unsecured and bears interest of 0.75% per day, compounding daily. The loan has matured on February 1, 2023 and is due on demand. Any unpaid amount is charged with late fees of 1% compounding interest for each day the payment is late. During the year ended December 31, 2023, the lender has willingly forgone any interest arising from this loan. During the year ended December 31, 2023, the Company recorded interest expense of $14,638 (2022 — $ nil (ii) (iii) nil nil (iv) nil nil (v) nil nil

Share Capital

Share Capital	12 Months Ended
Share Capital	Dec. 31, 2023
Share Capital [Abstract]
Share Capital	15. (a) The Company has authorized share capital of an unlimited number of common shares with no On March 9, 2023, the Company implemented a 1 -for-10 (b) Cost: Number of Capital Balance, December 31, 2021 2,223,131 $ 7,255,695 Issuance of shares to ASDT 86,996 2,124,615 Issuance of shares from private placement 16,200 278,481 Issuance of shares upon conversion of note 164,574 6,559,000 Issuance of shares from IPO 400,000 14,654,593 Issuance of shares in Holigen acquisition (note 4) 190,000 16,131,000 Loss of control of Bophelo Bio — (156 ) Fair value of RSUs issued at $9.70 per share 112,456 1,090,832 Fair value of RSUs issued at $8.29 per share 67,567 560,135 Fair value of RSUs issued at $7.10 per share 60,810 431,757 Fair value of RSUs issued at $2.57 per share 82,000 210,740 Fair value of RSUs issued at $2.30 per share 60,000 138,000 Balance, December 31, 2022 3,463,734 49,434,692 Fair value of RSUs issued at $1.84 per share 421,052 774,736 Fair value of RSUs issued at $1.11 per share 161,295 179,037 Fair value of RSUs issued at $0.61 per share 140,746 86,137 Cancelled shares (20,620 ) (200,014 ) Issuance of shares upon conversion of note 582,193 314,384 Issuance of shares pursuant to the first option payment to acquire a certain land property (note 9) 879,895 431,149 Balance, December 31, 2023 5,628,295 $ 51,020,121 During the year ended December 31, 2023, the Company had the following share capital transactions: (i) (ii) (iii) (iv) (v) (vi) During the year ended December 31, 2022, the Company had the following share capital transactions: (i) nil (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (xi) (c) The weighted average number of common shares outstanding for basic and diluted loss per share for the year ended December 31, 2023 was 4,505,263 (2022 — 2,993,009). The Company did not have any potential dilution during the years ended December 31, 2023 and 2022. (d) In order to incentivize senior executive management and key staff, the Company makes use of equity incentives awarded pursuant to the Employee Share Ownership Plan (“ESOP”). In terms of the ESOP, the Company may award up to 20% of the Company’s issued share capital (at any point in time) in qualifying ESOP incentives. On April 22, 2022, the Company granted 248,053 restricted stock units (“RSUs”) to former directors, officers, and employees of the Company, of which service cost of $561,285 was included in general and administrative expenses during the year ended December 31, 2022. Each of the RSUs vest monthly over 36 months beginning April 22, 2022. All of these RSUs were forfeited and wrote -off On July 29, 2022, the Company granted 112,456 restricted stock units (“RSUs”) at a market price of $9.70 to consultants and directors of the Company in accordance with the Company’s RSU plan. Each of the RSUs vest immediately. The fair value of the granted RSUs was estimated to be $1,090,832. 112,456 of the granted RSUs were exercised during the year ended December 31, 2022. On August 11, 2022, the Company granted 20,620 restricted stock units (“RSUs”) at a market price of $10.30 to directors of the Company in accordance with the Company’s RSU plan. Each of the RSUs vest three -off On August 18, 2022, the Company granted 67,567 restricted stock units (“RSUs”) at a market price of $8.29 to consultants of the Company in accordance with the Company’s RSU plan. Each of the RSUs vest immediately. The fair value of the granted RSUs was estimated to be $560,135. 67,567 of the granted RSUs were exercised during the year ended December 31, 2022. On September 6, 2022, the Company granted 60,810 restricted stock units (“RSUs”) at a market price of $7.10 to a consultant of the Company in accordance with the Company’s RSU plan. Each of the RSUs vest immediately. The fair value of the granted RSUs was estimated to be $431,757. 60,810 of the granted RSUs were exercised during the year ended December 31, 2022. On September 21, 2022, the Company granted 98,896 restricted stock units (“RSUs”) in reserve at a market price of $6.05 to former directors, officers, and consultants of the Company in accordance with the Company’s RSU plan. Each of the RSUs vest immediately. The fair value of the granted RSUs was estimated to be $598,321. All of these RSUs in reserve were forfeited and wrote -off On September 22, 2022, the Company granted 30,000 restricted stock units (“RSUs”) in reserve at a market price of $5.60 to a former officer of the Company in accordance with the Company’s RSU plan. Each of the RSUs vest immediately. The fair value of the granted RSUs was estimated to be $168,000. All of these RSUs in reserve were forfeited and wrote -off On October 28, 2022, the Company granted 82,000 restricted stock units (“RSUs”) at a market price of $2.57 to former directors and officers of the Company in accordance with the Company’s RSU plan. Each of the RSUs vest immediately. The fair value of the granted RSUs was estimated to be $210,740. 82,000 of the granted RSUs were exercised during the year ended December 31, 2022. On November 21, 2022, the Company granted 60,000 restricted stock units (“RSUs”) at a market price of $2.30 to a consultant of the Company in accordance with the Company’s RSU plan. Each of the RSUs vest immediately. The fair value of the granted RSUs was estimated to be $138,000. 60,000 of the granted RSUs were exercised during the year ended December 31, 2022. On January 24, 2023, the Company granted 421,052 restricted stock units (“RSUs”) at a market price of $1.84 to consultants of the Company in accordance with the Company’s RSU plan. Each of the RSUs vest immediately. The fair value of the granted RSUs was estimated to be $774,736. 421,052 of the granted RSUs were exercised during the year ended December 31, 2023. On May 2, 2023, the Company granted 637,254 restricted stock units (“RSUs”) at a market price of $1.11 to a consultant of the Company in accordance with the Company’s RSU plan. Each of the RSUs vest immediately. 637,254 of the granted RSUs were initially exercised however 475,959 RSUs were cancelled due to RSU room restrictions. The fair value of the remaining granted RSUs was estimated to be $179,037. On July 26, 2023, the Company granted 140,746 restricted stock units (“RSUs”) at a market price of $0.61 to a consultant of the Company in accordance with the Company’s RSU plan. Each of the RSUs vest immediately. The fair value of the granted RSUs was estimated to be $86,137. 140,746 of the granted RSUs were exercised during the year ended December 31, 2023. A summary of the Company’s outstanding RSUs as at December 31, 2023 are as follows: Number of Balance, December 31, 2021 — Granted 780,400 Exercised (382,835 ) Balance, December 31, 2022 397,565 Granted 1,199,052 Exercised (723,093 ) Forfeited/Cancelled (873,524 ) Balance, December 31, 2023 — During the year ended December 31, 2023, the Company recorded $1,249,986 (2022 — $2,431,464) of expenses related to the RSUs as consulting fees.

Related Party Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	16. Secured convertible debenture On November 3, 2021 (the “Issuance Date”), the Company entered into an agreement with Halo in which the Company issued Halo a secured convertible debenture with an initial value of $6,559,294. The notes were convertible into common shares of the Company’s capital receiving the number of shares, at its current market price, required to satisfy the principal and interest payable. The obligation to convert the note within six months of the Issuance Date is triggered by (a) an initial public offering by the Company on a stock exchange; (b) an amalgamation, arrangement, merger, reverse takeover, reorganization or similar event; (c) a sale or conveyance of all or substantially all of the property and assets of the Company to any arm’s length third party for consideration consisting of free trading securities and the subsequent distribution of all of such consideration to all of the holders of common shares, on a pro rata basis; (d) the sale or exchange of all or substantially all of shares of the Borrower for free trading securities. The debt bears interest at one percent per annum, matures on November 3, 2022 and is secured by all of the assets of the Company other than the interests in the securities of Bophelo Bio Science and Wellness (Pty) Ltd. and ranks ahead of all other debt issued by the Company. On March 15, 2022, upon completion of the Company’s initial public offering, the Company issued 164,574 common shares to Halo Collective, Inc. (“Halo”) at a price of $40 each to settle the principal amount of $6,559,294 plus accrued interest $23,686 owing to Halo in terms of a convertible debenture agreement, which totaled $6,582,980 at the time of conversion (see note 15(b)(iii)). Unsecured debenture On January 26, 2023, the Company issued a promissory note to Halo for a principal amount of $328,000 (the “Halo Note”). The Halo Note bears an interest rate of 7% per annum and has matured on June 25, 2023. If the amount payable is due, whether at stated maturity, by acceleration or otherwise, the overdue amount shall bear and accrue an interest rate of 1.25%. On July 25, 2023, the Company and Halo entered into a Note Conversion Agreement to convert and settle $360,960 of the total remaining outstanding balance, including accrued interest, under the Halo Note into 582,193 common shares of the Company at $0.62 per share (note 15). During the year ended December 31, 2023, the Company received additional loans from Halo in the aggregate principal amount of $1,192,953. These loans are unsecured and bears the same interest rate of 7% per annum and have no specific terms of repayment. As of December 31, 2023, the outstanding balance, including accrued interest and other payables owing to Halo was $1,420,963. Transactions with Key Management Personnel The Company has identified its Board of Directors, Executive Chairman, Chief Executive Officer (“CEO”), Chief Operating Officer (“COO”), Chief Financial Officer (“CFO”) and its President as its key management personnel who have the authority and responsibility for planning, directing and controlling the Company’s main activities. For the years ended December 31, 2023 2022 Key Management Remuneration $ 522,669 $ 3,572,602 Stock-based compensation — 898,640 $ 522,669 $ 4,471,242 The Key Management remuneration is included in Professional and Consulting fees and Personnel Expenses in the Statement of Operations. As of December 31, 2023, the Company has balances payable to related parties of $2,255,522 (2022 — $679,617) as below: a. • i. nil ii. nil iii. nil iv. nil v. nil • i. ii. nil iii. nil iv. nil v. nil -Schenkl vi. nil vii. viii. ix. x. xi. xii. b. i. ii. nil iii. iv. c. i. nil ii. nil iii. nil d. On January 26, 2023, the Company issued a promissory note to Halo for a principal amount of $328,000. The note bears an interest rate of 7% per annum and matured on June 25, 2023. During the year ended December 31, 2023, the Company entered into a note conversion agreement and settled this loan through the issuance of 582,193 common shares (note 15). During the year ended December 31, 2023, the Company received additional loans from Halo in the aggregate principal amount of $1,192,953. These loans are unsecured and bears the same interest rate of 7% per annum and have no specific terms of repayment. As of December 31, 2023, the outstanding balance, including accrued interest of $54,808 recorded under loans account and other payables owing to Halo, of $1,420,963 remains outstanding. The Company’s related party transactions are measured at the exchange amount which is the amount of consideration established and agreed to by the related parties.

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2023
Income Taxes [Abstract]
Income taxes	17. The components of income tax expense (benefit) are as follows: Years ended December 31, 2023 2022 Current: $ — $ — Kingdom of Lesotho — — Republic of Malta — — United Kingdom — — $ — $ — A reconciliation of the expected income tax recovery to the actual income tax recovery is as follows: Deferred tax assets and liabilities have not been recognized for the following: Years ended December 31, 2023 2022 Net loss before income taxes: $ (32,275,070 ) $ (11,657,674 ) Statutory income tax rate 26.50 % 26.50 % Income tax benefit (8,552,894 ) (3,089,284 ) Non-deductible items 7,671,563 1,664,757 Non-taxable items (759,559 ) (3,420,469 ) Foreign rate differential 1,630,735 (323,877 ) Unrecognized loss carryforwards 10,155 5,168,873 $ — $ — The Company has reconciled to the average statutory tax rate of the Kingdom of Lesotho (10%), the Republic of Malta (35%), the United Kingdom (25%), and the Republic of Portugal (21%). Deferred tax assets At December 31, 2023 2022 Net operating loss before carryforwards $ — $ — Unrecognized loss carryforwards $ — $ — Deferred tax assets have not been recognized in respect of unutilized tax losses carried forward because it is not probable that future taxable profit will be available against which the Company can use the benefits therefrom.

Financial Instruments

Financial Instruments	12 Months Ended
Financial Instruments	Dec. 31, 2023
Financial Instruments [Abstract]
Financial Instruments	18. Determination of Fair Values IFRS Fair Value Measurement Level 1 — Quoted prices in active markets for identical assets or liabilities; Level 2 — Inputs other than quoted prices included within Level 1 that are either directly or indirectly observable; Level 3 — Unobservable inputs in which little or no market activity exists, therefore requiring an entity to develop its own assumptions about the assumptions market participants would use in pricing. A number of the Company’s accounting policies and disclosures require the determination of fair value, for both financial and non -financial The following is a comparison by class of the carrying amounts and fair value of the Company’s financial instruments as at December 31, 2023 and 2022: December 31, 2023 December 31, 2022 Level Carrying Fair Carrying Fair Financial assets Financial assets measured at amortised cost: Cash and cash held in trust 1 93,875 93,875 255,803 255,803 Marketable securities 1 — — 263,691 263,691 Trade and other receivables 2 284,513 284,513 1,235,619 1,235,619 Loan receivable 2 593,232 593,232 483,588 483,588 Financial liabilities Financial liabilities measure at amortised cost: Trade and other payables 2 6,014,572 6,014,572 7,139,817 7,139,817 Loans and borrowings 2 3,863,454 3,863,454 3,568,896 3,568,896 Holdback payable 2 400,000 400,000 377,465 377,465 Lease liabilities 2 135,337 135,337 330,821 330,821 Due to related parties 2 2,255,522 2,255,522 679,617 679,617

Risks Arising from Financial In

Risks Arising from Financial Instruments and Risk Management	12 Months Ended
	Dec. 31, 2023
Risks Arising from Financial Instruments and Risk Management [Abstract]
Risks Arising from Financial Instruments and Risk Management	19. The Company’s activities expose it to a variety of financial risks: market risk (including foreign exchange and interest rate risks), credit risk and liquidity risk. Risk management is the responsibility of the Company, which identifies, evaluates and, where appropriate, mitigates financial risks. (a) Foreign exchange risk: is the risk that the fair value of future cash flows for financial instruments will fluctuate because of changes in foreign exchange rates. The Company has not entered into any foreign exchange hedging contracts. The Company is exposed to currency risk from the British Pound (“GBP”), Euro (“EUR”) and Canadian dollar (“CAD”) through the following foreign currency denominated financial assets and liabilities: As at (expressed in GBP) December 31, December 31, Financial assets Cash and cash held in trust £ 20,087 £ 75,315 Trade and other receivables 104,753 149,223 Loan receivable 466,000 400,000 £ 590,840 £ 624,538 Financial liabilities Trade and other payables £ 998,092 £ 923,725 Loans and borrowings 36,771 25,000 £ 1,034,863 £ 948,725 As at (expressed in EUR) December 31, December 31, Financial assets Cash € 46,202 € 42,664 Trade and other receivables 136,963 986,320 € 183,165 € 1,028,984 Financial liabilities Trade and other payables € 2,171,878 € 3,201,180 Loans and borrowings 3,225,389 3,307,633 € 5,397,267 € 6,508,813 As at (expressed in CAD) December 31, December 31, Financial assets Cash $ 22,949 $ 140,423 Marketable securities — 357,143 $ 22,949 $ 497,566 Financial liabilities Trade and other payables $ 3,356,916 $ 3,629,380 Due to related party 2,744,510 810,206 Holdback payable 511,238 511,238 Lease liabilities 179,412 448,064 Loans and borrowings 340,469 — $ 7,132,545 $ 5,398,888 Based on the above net exposures as at December 31, 2023, assuming that all other variables remain constant, a 5% appreciation or deterioration of the USD against the GBP would result in a corresponding increase or decrease, respectively on the Company’s net income of approximately $17,000 (2022 — $13,000), EUR — $236,000 (2022 — $256,000) and CAD — $268,000 (2022 — $181,000). (b) Credit risk is the risk of financial loss to the Company if a partner or counterparty to a financial instrument fails to meet its contractual obligation and arises principally from the Company’s cash and accounts receivable. The carrying amounts of the financial assets represents the maximum credit exposure. The Company limits its exposure to credit risk on cash by placing these financial instruments with high -credit At December 31, 2023, the Company was subject to a concentration of credit risk related to its accounts receivable as 81% (2022 — 85% from one customer) of the balance of amounts owing is from four customers. As at December 31, 2022, the Company recorded a bad debt expense of $332,715, within general and administrative expenses, as the amounts were deemed not collectible from the customer. The Company did not record any bad debt expense during the year ended December 31, 2023. As at December 31, 2023 and 2022, the expected credit lifetime credit losses for accounts receivable aged as current were nominal amounts. The Company considers a financial asset in default when internal or external information indicates that the Company is unlikely to receive the outstanding contractual amounts in full. A financial asset is written off when there is no reasonable expectation of recovering the contractual cash flows. (c) Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they come due. The Company manages its liquidity risk by continuously monitoring forecasted and actual cash flows, as well as anticipated investing and financing activities and to ensure that it will have sufficient liquidity to meet its liabilities and commitments when due and to fund future operations. The Company’s trade and other payables are due within the current operating year.

Capital Management

Capital Management	12 Months Ended
Capital Management	Dec. 31, 2023
Capital Management [Abstract]
Capital Management	20. The Company manages its capital structure and makes adjustments to it, based on the funds available to the Company, in order to continue the business of the Company. The Company, upon approval from its Board of Directors, will balance its overall capital structure through new share and warrant issuances, granting of stock options, the issuance of debt or by undertaking other activities as deemed appropriate under the specific circumstance. The Board of Directors does not establish a quantitative return on capital criteria for management, but rather relies on the expertise of the Company’s management to sustain future development of the business. The Company’s objectives when managing capital are to safeguard the Company’s ability to continue as a going concern and to provide capital to pursue the development and commercialization of its products. In the management of capital, the Company includes cash, long -term At the current stage of the Company’s development, in order to maximize its current business activities, the Company does not pay out dividends. Management reviews its capital management approach on an ongoing basis and believes that this approach, given the relative size of the Company, is reasonable. The Company’s overall strategy with respect to capital risk management remains unchanged for the years ended December 31, 2023 and 2022.

Segmented Information

Segmented Information	12 Months Ended
Segmented Information	Dec. 31, 2023
Segmented Information [Abstract]
Segmented Information	21. The Company has three reportable segments: Cultivation, Distribution & Corporate. Cultivating activities which comprise the “cultivation” segment are made up of the medical cannabis cultivation operations at RPK/Holigen in Portugal, and medical cannabis cultivation activities which were undertaken at Bophelo Bio Science & Wellness (Pty) Ltd. in Lesotho up until the loss of control event which occurred in July 2022 when the liquidation of Bophelo Bio Science and Wellness (Pty) Ltd was ordered by the High Court of Lesotho (refer to note 5). Distributing activities relate to the distribution of medical cannabis by Canmart Ltd in the United Kingdom. Corporate activities entail head office costs and other general corporate expenses related to the administration of the broader group. The accounting policies of the operating segments are the same as those described in the summary of significant accounting policies. The reportable segments have been determined by management on the basis that these are strategic business units that offer different products and services. The business units in Portugal and Lesotho (up until the loss of control event described in note 5) which fall under the cultivation segment are focused on the cultivation of medical cannabis and medical cannabis biomass respectively, while the business unit in the United Kingdom, which falls under the distribution segment, undertakes the sale and distribution of medical cannabis products. The corporate segment undertakes management and treasury services within the group and for the benefit of all group companies. They are managed separately as each business unit requires different strategies, risk management and technologies. Set out below is information about the assets and liabilities as at December 31, 2023 and 2022 and profit or loss from each segment for the years ended December 31, 2023 and 2022: As at December 31, 2023 Financial statement line item: Cultivation Distribution Corporate Total Reportable segment assets $ 7,421,320 $ 831,714 $ 586,959 $ 8,839,993 Reportable segment liabilities 5,949,793 1,314,705 5,404,387 12,668,885 As at December 31, 2022 Financial statement line item: Cultivation Distribution Corporate Total Reportable segment assets $ 37,392,401 $ 819,376 $ 785,000 $ 38,996,777 Reportable segment liabilities 6,961,243 1,146,980 3,988,393 12,096,616 For the year ended December 31, 2023 Financial statement line item: Cultivation Distribution Corporate Total Revenues from external customers $ 1,736,369 $ 423,683 $ — $ 2,160,052 Intersegment revenues — — — — Other income (expense) (23,026,728 ) 117,785 940,863 (21,968,080 ) Finance income — 39 — 39 Finance expense (134,260 ) (14,638 ) (106,758 ) (255,656 ) Depreciation & amortization 4,074,548 3,759 205,424 4,283,731 Discontinued operations — — — — Reportable segment income (loss) (29,566,625 ) (355,688 ) (2,352,757 ) (32,275,070 ) For the year ended December 31, 2022 Financial statement line item: Cultivation Distribution Corporate Total Revenues from external customers $ 2,517,904 $ 101,778 $ — $ 2,619,682 Intersegment revenues — — — — Other expense 13,348,562 (3,532 ) (1,289,652 ) 12,055,378 Finance income — 886 — 886 Finance expense (84,686 ) (49 ) (30,589 ) (115,324 ) Depreciation & amortization 3,507,013 2,546 88,764 3,598,323 Discontinued operations (3,422,225 ) — — (3,422,225 ) Reportable segment loss 3,974,069 (8,089,036 ) (7,542,707 ) (11,657,674 ) Set out below are reconciliations of each reportable segment’s revenues, profit or loss for the years ended December 31, 2023 and 2022, and assets and liabilities as at December 31, 2023 and 2022: For the year ended December 31, 2023 Revenues Cultivation Distribution Corporate Total Total revenues $ 1,736,369 $ 423,683 $ — $ 2,160,052 Elimination of inter segment revenue — — — — Total revenue $ 1,736,369 $ 423,683 $ — $ 2,160,052 For the year ended December 31, 2022 Revenues Cultivation Distribution Corporate Total Total revenues $ 2,517,904 $ 101,778 $ — $ 2,619,682 Elimination of inter segment revenue — — — — Total revenue $ 2,517,904 $ 101,778 $ — $ 2,619,682 For the year ended December 31, 2023 Loss Cultivation Distribution Corporate Total Total loss for reportable segments $ (29,566,625 ) $ (355,688 ) $ (2,352,757 ) $ (32,275,070 ) Total loss on discontinued operations — — — — Elimination of inter segment profit or loss — — — — Loss before income tax expense $ (29,566,625 ) $ (355,688 ) $ (2,352,757 ) $ (32,275,070 ) For the year ended December 31, 2022 Loss Cultivation Distribution Corporate Total Total profit or loss for reportable segments $ 7,396,294 $ (8,089,036 ) $ (7,542,707 ) $ (8,235,449 ) Total loss on discontinued operations (3,422,225 ) — — (3,422,225 ) Elimination of inter segment profit or loss — — — — Income (Loss) before income tax expense $ 3,974,069 $ (8,089,036 ) $ (7,542,707 ) $ (11,657,674 ) As at December 31, 2023 Assets Cultivation Distribution Corporate Total Total assets for reportable segments $ 7,421,320 $ 19,962,714 $ 13,716,171 $ 41,100,205 Elimination of inter segment assets — (19,131,000 ) (13,129,212 ) (32,260,212 ) Segments’ assets $ 7,421,320 $ 831,714 $ 586,959 $ 8,839,993 As at December 31, 2022 Assets Cultivation Distribution Corporate Total Total assets for reportable segments $ 37,392,401 $ 19,950,376 $ 13,914,212 $ 71,256,989 Elimination of inter segment assets — (19,131,000 ) (13,129,212 ) (32,260,212 ) Segments’ assets $ 37,392,401 $ 819,376 $ 785,000 $ 38,996,777 As at December 31, 2023 Liabilities Cultivation Distribution Corporate Total Total liabilities for reportable segments $ 16,163,821 $ 31,223,085 $ (25,505,597 ) $ 21,881,309 Elimination of inter segment liabilities (10,214,029 ) (29,908,380 ) 30,909,985 (9,212,424 ) Entity’s liabilities $ 5,949,792 $ 1,314,705 $ 5,404,388 $ 12,668,885 As at December 31, 2022 Liabilities Cultivation Distribution Corporate Total Total liabilities for reportable segments $ 16,032,790 $ 29,335,641 $ (26,121,029 ) $ 19,247,402 Elimination of inter segment liabilities (9,071,547 ) (28,188,661 ) 30,109,422 (7,150,786 ) Entity’s liabilities $ 6,961,243 $ 1,146,980 $ 3,988,393 $ 12,096,616

Contingencies

Contingencies	12 Months Ended
Contingencies	Dec. 31, 2023
Contingencies [Abstract]
Contingencies	22. On October 20, 2022, Louisa Mojela filed a claim against Canmart and the Company for wrongful termination of her Service Agreement. The claimant sought £1,832,150.62 plus further administrative and legal fees. The Company denied her claim and lodged a counterclaim lodged for losses caused by the Claimant including a loan of US $6,849,935.69 (The loan we cited in the proceedings was US$3,000,000) Akanda advanced to Bophelo. On January 31, 2023, Mojela applied for summary judgment in respect of some but not all of these amounts. On October 30, 2023, Mojela’s entire application for summary judgment failed. On January 15, 2024 a consequentials hearing was held at which the High Court subsequently awarded Akanda and Canmart £60,000 for legal costs. On February 5, 2024, Mojela sought permission to appeal of the summary judgment decision but her application for permission to appeal was refused on April 11, 2024. On April 17, 2024, Mojela applied for a hearing to renew her application to appeal. In the meanwhile proceedings are stayed as parties await the results of this hearing. On April 29, 2023, Trevor Scott, former CFO of the Company, issued a claim against the Company for amounts owing under his employment agreement totaling £420,659.95. Claim has been denied in its entirety and a counter -claim On May 12, 2023, Tejinder Virk, former CEO of the Company, issued a claim for Detriment and dismissal for alleged protected disclosures totaling £1,630,302.22 net. The claim has been denied in its entirely. Witness statements were exchanged on April 30, 2024 and the Tribunal hearing is scheduled to take place by video between May 8 -10 -17 On May 15, 2023, Vidya Iyer, the Company’s former SVP of Finance issued a claim for amounts owing under her employment agreement totaling £151,774. Claim has been denied in its entirety and a counter -claim Subsequent to the year ended December 31, 2023, the Company’s former CFO filed a claim against the Company for unpaid CFO fees and invoices from the period December 2022 through November 2023 (note 23).

Subsequent Events

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2023
Subsequent Event [Abstract]
Subsequent Events	23. Subsequent to the year ended December 31, 2023, the Company: i. Completed a Share Purchase Agreement for Sale of RPK On April 1, 2024, pursuant to the signed definitive Share Purchase Agreement and Escrow Agreement with Somai Pharmaceuticals Ltd. (“Somai”) on February 29, 2024, the Company completed the transaction with Somai for the sale of RPK, its indirect wholly -owned Under the terms of the Share Purchase Agreement, Somai acquired RPK for a total cash consideration of Two Million United States Dollars ($2,000,000). In addition, Somai assumed up to One Million Euros of current liabilities and RPK’s debt with the senior secured lender Bank, Caixa Agricola. In total, Somai assumed approximately 4,000,000 Euros of debt. In accordance with the agreement, a deposit of Five Hundred Thousand United States Dollars ($500,000) was released from a joint escrow account and the remainder of the purchase price was paid directly to the Company in March 2024. In connection with the closing, the Company paid a cash finder’s fee of 5% of the gross sales price or an aggregate of $446,250, inclusive of taxes to Cannera Holdings LTD, a British Columbia company. ii. Issued the following shares: a. -funded -funded -funded -funded -funded -funded -funded b. -funded c. -funded d. -funded e. -funded -funded -funded -funded -funded -funded On the same day, the Company issued 361,972 commons shares pursuant the exercise of 361,972 pre -funded f. -funded -funded -funded -funded -funded -funded On March 6, 2024, the Company issued 373,002 commons shares pursuant the exercise of 373,002 pre -funded g. -funded -funded -funded -funded -funded -funded -funded iii. Received the following loans: a. b. c. iv. Outstanding Claims On January 29, 2024, the Company was informed that Mr. Shailesh Bhushan, the former Chief Financial Officer of the Company, filed a complaint with the Employment Standards Branch of British Columbia claiming unpaid salary and invoices in the aggregate amount of CAD $271,990 from the period December 2022 through November 2023. The Company previously offered to Mr. Bhushan an annual salary of CAD $60,000 and as such, believes the claim to be frivolous, strongly disputes the amount claimed, and intends to vigorously defend itself. On March 27, 2024, the Company entered into a settlement agreement with Vidya Iyer, the former SVP of Finance to settle the claims for a sum of £30,000 to be paid in installment. On April 24, 2024, Mr. Harvinder Singh resigned as an independent director of the Board of Directors of the Company. A Resignation and Mutual Release Agreement dated April 24, 2024 was entered between the Company and Mr. Singh, pursuant to which the Company agreed to pay Harvinder Singh a separation and release amount of $50,000. The Company has paid the amount in full on April 25, 2024. v. Incorporated a new subsidiary On February 28, 2024, the Company incorporated a new subsidiary — 1468243 B.C. Ltd.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
Accounting Policies, by Policy (Policies)	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of consolidation	(a) These consolidated financial statements include the accounts of the Company and its subsidiaries. Subsidiaries are entities that are controlled by the Company. Control exists when the Company has power over the investee and the Company is exposed or has the rights to variable returns from the investee. Subsidiaries are included in the consolidated financial results of the Company from the effective date of acquisition up to the effective date of disposition or loss of control. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. All intercompany transactions and balances and unrealized gains and losses from intercompany transactions have been eliminated. The subsidiaries of the Company are as follows: Country of Holding Functional Cannahealth Ltd. (“Cannahealth”) Malta 100% EUR Bophelo Holdings Ltd. (“Bophelo H”) United Kingdom 100% GBP Bophelo Bio Science and Wellness (Pty) Ltd. (“Bophelo”) Lesotho 100% LSL Canmart Ltd. (“Canmart”) United Kingdom 100% GBP Holigen Holdings Limited (“Holigen”) Portugal 100% EUR RPK Biopharma Unipessoal Lda. (“RPK”) Portugal 100% EUR 1371011 BC Ltd. (“1371011”) Canada 100% CAD
Foreign currency	(b) Items included in the financial statements of each of the Company’s consolidated subsidiaries are measured using the currency of the primary economic environment in which each subsidiary operates (the functional currency). The consolidated financial statements are presented in USD. All assets and liabilities in each statement of financial position are translated at the closing rate at the date of that statement of financial position. All income and expenses are translated at exchange rates at the dates of the transactions. Foreign currency transactions are translated into the respective functional currencies of the Company and its subsidiaries using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at period -end -monetary -monetary The results and financial position of the Company’s foreign subsidiaries that have a different functional currency from the Company’s functional and presentation currency are translated into USD as follows: (i) (ii) (iii)
Financial instruments	(c) (i) The Company initially recognizes a financial asset on the trade date at which the Company becomes a party to the contractual provisions of the instrument. Upon recognition of a financial asset, classification is made based on the business model for managing the asset and the asset’s contractual cash flow characteristics. The financial asset is initially recognized at its fair value and subsequently classified and measured as (i) amortized cost; (ii) fair value through other comprehensive income (“FVOCI”); or (iii) FVTPL. Financial assets are classified as FVTPL if they have not been classified as measured at amortized cost or FVOCI. The Company derecognizes a financial asset when the contractual rights to the cash flows from the asset expire, or it transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset are transferred. Financial assets and liabilities are offset and the net amount presented in the consolidated statements of financial position when, and only when, the Company has a legal right to offset the amounts and intends either to settle on a net basis or to realize the asset and settle the liability simultaneously. The Company has classified all of its financial assets as financial assets measured at amortized cost or FVTPL. The Company has not classified any financial assets as FVTPL or FVOCI. Financial assets measured at amortized cost A non -derivative (ii) The Company recognizes a financial liability on the trade date in which it becomes a party to the contractual provisions of the instrument at fair value plus any directly attributable costs. Financial liabilities are subsequently measured at amortized cost or FVTPL and are not subsequently reclassified. The Company’s financial liabilities are trade and other payables and loans and borrowings which are recognized on an amortized cost basis. Financial liabilities measured at amortized cost All financial liabilities are recognized initially on the trade date at which the Company becomes a party to the contractual provisions of the instrument. Such financial liabilities are recognized initially at fair value plus any directly attributable transaction costs. All financial liabilities are measured at amortized cost, except for financial liabilities measured at FVTPL. A financial liability may no longer be reclassified subsequent to initial recognition. Subsequent to initial recognition, financial liabilities are measured at amortized cost using the effective interest method. The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled, or when they expire. The Company has the following non -derivative
Revenue from contracts with customers	(d) Revenue is measured based on the consideration specified in a contract with a customer. The Company recognizes revenue when it transfers control over a good or service to a customer. The Company records revenue upon transfer of promised goods or services to customers in amounts that reflect the consideration to which the Company expects to be entitled in exchange for those goods or services based on the following five step approach: Step 1: Identify the contracts with customers; Step 2: Identify the performance obligations in the contract; Step 3: Determine the transaction price; Step 4: Allocate the transaction price to the performance obligations in the contract; and Step 5: Recognize revenue as performance obligations are satisfied. The Company typically satisfies its performance obligations at a point in time, upon completion of sale. The Company primarily acts as principal in contracts with its customers. The Company does not have material obligations for returns, refunds and other similar obligations, nor warranties and related obligations. Revenue is recognized at the amount of the transaction price that is allocated to the performance obligation. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. The Company has a single revenue stream currently that relates to the sale of cannabis -based The Company exercises judgments in determining the amount of the costs incurred to obtain or fulfil a contract with a customer, which includes, but is not limited to (a) the likelihood of obtaining the contract, (b) the estimate of the profitability of the contract, and (c) the credit risk of the customer. An impairment loss will be recognized in profit or loss to the extent that the carrying amount of the asset exceeds (a) the remaining amount of consideration that the entity expects to receive in exchange for the goods or services to which the asset relates, less (b) the costs that relate directly to providing those goods or services and that have not been recognized as expenses.
Cash and cash equivalents	(e) The Company considers all liquid investments purchased with a maturity of three months or less at acquisition to be cash and cash equivalents, which are carried and classified at amortized cost. The Company did not hold any cash equivalents as of December 31, 2023 and 2022.
Inventories	(f) Inventories consist of raw materials and are measured at the lower of cost and net realizable value. The cost of inventories is based on the first -in -out -down
Biological assets	(g) Biological assets are measured at their fair value less costs to sell in the consolidated statement of financial position. The Company’s method of accounting for biological assets attributes value accretion on a straight -line Biological assets and produce held by the Company is planned to be used in four possible ways: • Sale to the export market; • Sale to the local market; • Repurposed for use in research and development; and • Written off for being obsolete.
Property, plant and equipment	(h) (i) Items of property and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. When parts of an item of property and equipment have different estimated useful lives, they are accounted for as separate items within property and equipment. The costs of the ongoing regular servicing of property and equipment are recognized in tin the period in which they are incurred. (ii) Depreciation is recognized in profit or loss over the estimated useful lives of each part of an item of property and equipment in a manner that most closely reflects management’s estimated future consumption of the future economic benefits embodied in the asset. The estimated useful lives for the current and comparative periods are as follows: Plant and equipment 10 years Leasehold improvements 20 years Motor Vehicles 4 years Computers 3 years Furniture and fixtures 6 years
Intangible assets	(i) Intangible assets are recorded at cost less amortization and impairment losses, if any. The Company had a cannabis operator’s license in Lesotho, held by its subsidiary Bophelo, which was valid for 10 years and was subject to a renewal at the end of the 10 years. The license is automatically renewed annually on payment of necessary fees as well as submission of operational documents to the Ministry of Health. As a result of loss of control of Bophelo, the license was derecognized and recorded as a loss on the consolidated statement of loss and comprehensive loss. The Company also has a cannabis API manufacturing and GMP license in Portugal, held by its newly acquired subsidiary Holigen -RPK Additionally, the Company has cannabis distribution licenses in the United Kingdom held by its subsidiary, Canmart which have been assessed as having an indefinite useful life. As such, these licenses are not amortized but their recoverable amounts are tested annually for impairment. The indefinite intangible assets are recorded at cost less impairment losses, if any. The Company capitalizes the initial license application cost as the cost of intangible assets while the annual license renewal fees are expensed in the year during which they occur.
Impairment of non-financial assets	(j) -financial assets The Company assesses at each reporting period whether there is an indication that a non -financial -tax the risks specific to the asset or CGU. In determining fair value less cost to sell, an appropriate valuation model is used. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the CGU to which the asset belongs. Impairment losses recognized in prior periods are assessed at each reporting date for any indications that the loss has decreased or no longer exists. An impairment loss is reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of amortization, if no impairment loss had been recognized.
Income Taxes	(k) Income tax expense comprises current and deferred taxes. Current taxes and deferred taxes are recognized in profit or loss except to the extent that it relates to a business combination, or items recognized directly in equity or in other comprehensive loss. Current taxes are the expected tax receivable or payable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax receivable or payable in respect of previous years. Deferred taxes are recognized in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred taxes are not recognized for the following temporary differences: the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit or loss, and differences relating to investments in subsidiaries and jointly controlled entities to the extent that it is probable that they will not reverse in the foreseeable future. In addition, deferred taxes are not recognized for taxable temporary differences arising on the initial recognition of goodwill. Deferred taxes are measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on the tax laws that have been enacted or substantively enacted by the reporting date. Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax assets and liabilities, and they relate to income taxes levied by the same tax authority on the same taxable entity, or on different tax entities, but they intend to settle current tax assets and liabilities on a net basis or their tax assets and liabilities will be realized simultaneously. A deferred tax asset is recognized for unused tax losses, tax credits and deductible temporary differences, to the extent that it is probable that future taxable profits will be available against which they can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized.
Leases	(l) At inception of a contract, the Company assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company assesses whether the contract involves the use of an identified asset, whether the right to obtain substantially all of the economic benefits from use of the asset during the term of the arrangement exists, and if the Company has the right to direct the use of the asset. At inception or on reassessment of a contract that contains a lease component, the Company allocates the consideration in the contract to each lease component on the basis of their relative standalone prices. As a lessee, the Company recognizes a right -of-use -of-use The right -of-use -of-use A lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by the interest rate implicit in the lease, or if that rate cannot be readily determined, the incremental borrowing rate. Lease payments included in the measurement of the lease liability are comprised of: a) -substance b) c) d) e) The lease liability is measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, or if there is a change in the estimate or assessment of the expected amount payable under a residual value guarantee, purchase, extension or termination option. Variable lease payments not included in the initial measurement of the lease liability are charged directly to profit or loss.
Loss per share	(m) The Company presents basic loss per share (“LPS”) data for its ordinary shares. Basic LPS is calculated by dividing the profit or loss attributable to ordinary shareholders of the Company by the weighted average number of ordinary shares outstanding during the year, adjusted for the Company’s own shares held. Diluted LPS is computed similar to basic LPS except that the weighted average shares outstanding are increased to include additional shares for the assumed exercise of any exercisable instruments, if dilutive. The number of additional shares is calculated by assuming that outstanding exercisable instruments were exercised and that the proceeds from such exercise were used to acquire common shares at the average market price during the reporting periods.
New standards issued and adopted	(n) Amendments to IAS 1 and IFRS Practice Statement 2 — Disclosure of Accounting policies The amendments require that an entity discloses its material accounting policy information, instead of its significant accounting policies. Further amendments explain how an entity can identify a material accounting policy. Examples of when an accounting policy is likely to be material are added. To support the amendment, the IASB has also developed guidance and examples to explain and demonstrate the application of the ‘four -step
New standards issued, not yet adopted	(o) In January 2020, the IAS issued an amendment to IAS 1 Presentation of Financial Statements that clarifies the criterion for classifying a liability as non -current 1. -current 2. In October 2022, the IASB issued amendments to IAS 1 that specified how an entity assesses whether it has the right to defer settlement of a liability when that right is subject to compliance with covenants within twelve months after the reporting period. The amendment applies to annual reporting periods beginning on or after January 1, 2024 and is applied retrospectively upon adoption. The Company does not expect the amendments to have a significant impact on the consolidated financial statements upon adoption.

Material Accounting Policies (T

Material Accounting Policies (Tables)	12 Months Ended
Material Accounting Policies (Tables)	Dec. 31, 2023
Material Accounting Policies [Abstract]
Schedule of Subsidiaries of the Company	The subsidiaries of the Company are as follows: Country of Holding Functional Cannahealth Ltd. (“Cannahealth”) Malta 100% EUR Bophelo Holdings Ltd. (“Bophelo H”) United Kingdom 100% GBP Bophelo Bio Science and Wellness (Pty) Ltd. (“Bophelo”) Lesotho 100% LSL Canmart Ltd. (“Canmart”) United Kingdom 100% GBP Holigen Holdings Limited (“Holigen”) Portugal 100% EUR RPK Biopharma Unipessoal Lda. (“RPK”) Portugal 100% EUR 1371011 BC Ltd. (“1371011”) Canada 100% CAD
Schedule of Estimated Useful Lives for the Current and Comparative Periods	Depreciation is recognized in profit or loss over the estimated useful lives of each part of an item of property and equipment in a manner that most closely reflects management’s estimated future consumption of the future economic benefits embodied in the asset. The estimated useful lives for the current and comparative periods are as follows: Plant and equipment 10 years Leasehold improvements 20 years Motor Vehicles 4 years Computers 3 years Furniture and fixtures 6 years

Business Combination (Tables)

Business Combination (Tables)	12 Months Ended
Business Combination (Tables)	Dec. 31, 2023
Business Combination [Abstract]
Schedule of the Acquisition-Date Fair Value of Each Major Class of Purchase	The following table summarizes the acquisition -date Cash $ 2,600,000 Holdback payable 400,000 Fair value of 190,000 common shares of the Company 16,131,000 Total consideration $ 19,131,000
Schedule of the Fair Value of the Identifiable Assets and Liabilities	The following table summarizes the fair value of the identifiable assets and liabilities as at the date of acquisition: Cash $ 233,407 Accounts receivable 605,579 Biological assets 200,457 Inventory 904,006 Prepayments 179,597 Intangible assets 24,665,772 Property, plant and equipment, net 12,936,374 Trade and other payables (3,775,599 ) Loans and borrowing (4,058,030 ) Net assets acquired $ 31,891,563

Loss of Control of Bophelo Bi_2

Loss of Control of Bophelo Bio Science and Wellness (Pty) Ltd. (Tables)	12 Months Ended
	Dec. 31, 2023
Loss of Control of Bophelo Bio Science and Wellness (Pty) Ltd. [Abstract]
Schedule of Financial Performance and Cash Flow Information	Set out below is the financial performance and cash flow information for the year ended December 31, 2022 related to the discontinued operation: Year ended December 31, 2022 Revenue $ 31,123 Operating expenses (1,244,691 ) Other expenses (123,033 ) (1,336,601 ) Loss on loss of control of subsidiary (2,085,624 ) Loss on discontinued operations $ (3,422,225 ) Exchange differences on translation of discontinued operations $ (450,040 ) Other comprehensive income from discontinued operations $ (450,040 ) Cash flows provided by operating activities $ 1,060,350 Cash flows used in investing activities (1,003,529 ) Cash flows used in financing activities (95,696 ) Effects of exchange rate changes on cash and cash equivalents 18,909 Net change in cash used in the subsidiary $ (19,966 ) Carrying amount of net assets immediately prior to loss of control of subsidiary $ 2,375,840 Reclassification of foreign currency translation reserve (290,216 ) Loss on loss of control of subsidiary $ 2,085,624
Schedule of Carrying Amounts of Assets and Liabilities	As at December 31, 2022, the carrying amounts of assets and liabilities of Bophelo Bio Science and Wellness (Pty) Ltd were as follows: Cash $ 739,947 Accounts receivable 21,854 Prepayments 578,070 Property, plant and equipment 1,887,435 Right-of-use assets 1,745,205 Intangible assets 210,402 Total assets $ 5,182,913 Trade and other payables 115,120 Lease liability 2,375,590 Long-term debt 316,363 Total liabilities $ 2,807,073 Net assets $ 2,375,840

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	12 Months Ended
Trade and Other Receivables (Tables)	Dec. 31, 2023
Trade and Other Receivables [Abstract]
Schedule of Trade and Other Receivables	Trade and Other Receivables December 31, December 31, Trade accounts receivable $ 155,785 $ 720,085 Sales taxes receivable 39,111 91,416 Other receivables 89,617 424,118 $ 284,513 $ 1,235,619

Inventory (Tables)

Inventory (Tables)	12 Months Ended
Inventory (Tables)	Dec. 31, 2023
Inventory [Abstract]
Schedule of Reconciliation of the Company’s Biological Assets	Set out below is a reconciliation of the Company’s biological assets as at December 31, 2023 and 2022: For the years ended December 31, 2023 2022 Balance, beginning of the year $ 809,180 $ — Acquisition (note 4) — 200,457 Gain (loss) on change in fair value of biological assets (822,942 ) 580,411 Movement in exchange rate 13,762 28,312 Balance, end of the year $ — $ 809,180

Marketable Securities (Tables)

Marketable Securities (Tables)	12 Months Ended
Marketable Securities (Tables)	Dec. 31, 2023
Marketable Securities [Abstract]
Schedule of Reconciliation of the Movement of the Company’s Investment	Set out below is a reconciliation of the movement of the Company’s investment during the years ended December 31, 2023 and 2022: Balance, December 31, 2021 $ — Purchase of investment 801,160 Change in fair value (516,281 ) Movement in exchange rate (21,188 ) Balance, December 31, 2022 263,691 Change in fair value (264,655 ) Movement in exchange rate 964 Balance, December 31, 2023 $ — (*)

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
Property, Plant and Equipment (Tables)	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Cost Land Plant and Leasehold Motor Computers Furniture Capital Total Balance, December 31, 2021 $ — $ 590,011 $ 1,089,694 $ 47,623 $ 10,124 $ 4,695 $ 464,253 $ 2,206,400 Acquisitions (note 4) 872,336 11,817,462 — 89,513 32,703 124,360 — 12,936,374 Additions — 108,933 66,110 10,489 13,348 3,435 108,631 310,946 Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd. — (663,404 ) (1,088,572 ) (54,767 ) (14,851 ) (5,436 ) (437,117 ) (2,264,147 ) Foreign exchange movements 12,901 282,219 (67,232 ) (603 ) 1,115 2,181 (135,767 ) 94,814 Cost Land Plant and Leasehold Motor Computers Furniture Capital Total Balance, December 31, 2022 885,237 12,135,221 — 92,255 42,439 129,235 — 13,284,387 Additions 434,344 — 1,502 — 412 37 — 436,295 Disposal — (93,002 ) — (57,668 ) — — — (150,670 ) Foreign exchange movements 35,756 459,804 36 (1,871 ) 6,011 5,684 — 505,420 Balance, December 31, 2023 $ 1,355,337 $ 12,502,023 $ 1,538 $ 32,716 $ 48,862 $ 134,956 $ — $ 14,075,432 Accumulated depreciation Land Plant and Leasehold Motor Computers Furniture Capital Total Balance, December 31, 2021 $ — $ 174,854 $ 108,623 $ 23,505 $ 1,206 $ 464 $ — $ 308,652 Depreciation — 972,872 — 27,883 22,942 13,490 — 1,037,187 Depreciation – Bophelo — 32,549 49,538 6,577 20,832 463 — 109,959 Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd. — (195,441 ) (149,161 ) (28,357 ) (2,877 ) (876 ) — (376,712 ) Foreign exchange movements — 68,415 (9,000 ) 911 (15,759 ) 1,230 — 45,797 Balance, December 31, 2022 — 1,053,249 — 30,519 26,344 14,771 — 1,124,883 Depreciation — 1,541,644 300 29,928 12,757 21,330 — 1,605,959 Disposal — (14,771 ) — (36,316 ) — — — (51,087 ) Foreign exchange movements — 143,044 8 (2,767 ) 5,660 2,469 — 148,414 Balance, December 31, 2023 $ — $ 2,723,166 $ 308 $ 21,364 $ 44,761 $ 38,570 $ — $ 2,828,169 Impairment Land Plant and Leasehold Motor Computers Furniture Capital Total Balance, December 31, 2022 and 2021 $ — $ — $ — $ — $ — $ — $ — $ — Impairment 737,994 7,902,730 — 9,174 1,135 76,998 — 8,728,031 Balance, December 31, 2023 $ 737,994 $ 7,902,730 $ — $ 9,174 $ 1,135 $ 76,998 $ — $ 8,728,031 Net book value Land Plant and Leasehold Motor Computers Furniture Capital Total Balance, December 31, 2022 $ 885,237 $ 11,081,972 $ — $ 61,736 $ 16,095 $ 114,464 $ — $ 12,159,504 Balance, December 31, 2023 $ 617,343 $ 1,876,127 $ 1,230 $ 2,178 $ 2,966 $ 19,388 $ — $ 2,519,232

Right-of-Use Assets (Tables)

Right-of-Use Assets (Tables)	12 Months Ended
Right-of-Use Assets (Tables)	Dec. 31, 2023
Right-of-use Assets [abstract]
Schedule of Right-of-Use Assets	The details of the right -of-use Land lease Office lease Total Balance, December 31, 2021 $ 1,908,877 $ — $ 1,908,877 Additions — 432,335 432,335 Amortization — (88,764 ) (88,764 ) Amortization – Bophelo (55,041 ) — (55,041 ) Impact of loss of control of Bophelo Bio Science & Wellness (1,745,205 ) — (1,745,205 ) Movement in exchange rates (108,631 ) (19,501 ) (128,132 ) Balance, December 31, 2022 — 324,070 324,070 Amortization — (205,424 ) (205,424 ) Movement in exchange rates — 3,336 3,336 Balance, December 31, 2023 $ — $ 121,982 $ 121,982

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
Intangible Assets (Tables)	Dec. 31, 2023
Intangible Assets [Abstract]
Schedule of Intangible Assets	Cost: Software Licences Total Balance, December 31, 2021 $ — $ 389,456 $ 389,456 Acquisitions (note 4) 17,548 24,648,224 24,665,772 Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd. — (350,670 ) (350,670 ) Movement in exchange rates 633 (23,521 ) (22,888 ) Balance, December 31, 2022 18,181 24,663,489 24,681,670 Movement in exchange rates 1,373 809 2,182 Balance, December 31, 2023 $ 19,554 $ 24,664,298 $ 24,683,852 Accumulated amortization: Software Licences Total Balance, December 31, 2021 $ — $ 130,354 $ 130,354 Amortization 7,550 2,464,822 2,472,372 Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd. — (140,268 ) (140,268 ) Movement in exchange rates 704 9,914 10,618 Balance, December 31, 2022 8,254 2,464,822 2,473,076 Amortization 7,525 2,464,823 2,472,348 Movement in exchange rates 1,213 — 1,213 Balance, December 31, 2023 $ 16,992 $ 4,929,645 $ 4,946,637 Impairment: Software Licences Total Balance, December 31, 2022 and 2021 $ — $ — $ — Impairment 2,070 15,935,463 15,937,533 Balance, December 31, 2023 $ 2,070 $ 15,935,463 $ 15,937,533 Net book value Software Licences Total Balance, December 31, 2022 $ 9,927 $ 22,198,667 $ 22,208,594 Balance, December 31, 2023 $ 492 $ 3,799,190 $ 3,799,682

Loan Receivable (Tables)

Loan Receivable (Tables)	12 Months Ended
Loan Receivable (Tables)	Dec. 31, 2023
Loan Receivable [Abstract]
Schedule of Loan Receivable	December 31, December 31, Loan to Cellen Life Sciences Limited $ 509,212 $ 483,588 Loan to an arm’s length party 84,020 — $ 593,232 $ 483,588

Lease Liability (Tables)

Lease Liability (Tables)	12 Months Ended
Lease Liability (Tables)	Dec. 31, 2023
Lease Liability [Abstract]
Schedule of Lease Liability	Maturity Incremental December 31, December 31, Current 2023 10.25 % $ 135,337 $ 214,058 Non-current 2024 10.25 % — 116,763 $ 135,337 $ 330,821
Schedule of Lease Liability Recognized	The details of the lease liability recognized as at December 31, 2023 are as follows: Cost: Land Lease Office Lease Total Balance, December 31, 2021 $ 2,418,706 $ — $ 2,418,706 Present value of lease payments — 432,335 432,335 Accrued interest 103,816 17,059 120,875 Cash payments — (80,000 ) (80,000 ) Accounts payable — (20,000 ) (20,000 ) Impact of loss of control of Bophelo Bio Science & Wellness (2,375,590 ) — (2,375,590 ) Movement in exchange rates (146,932 ) (18,573 ) (165,505 ) Balance, December 31, 2022 — 330,821 330,821 Accrued interest — 25,942 25,942 Cash payments — (60,000 ) (60,000 ) Accounts payable — (180,000 ) (180,000 ) Movement in exchange rates — 18,574 18,574 Balance, December 31, 2023 $ — $ 135,337 $ 135,337
Schedule of Undiscounted Minimum Lease Payments Remaining	The Company has committed to the following undiscounted minimum lease payments remaining as at December 31, 2023: Year ended December 31: 2023 $ — 2024 140,000 $ 140,000

Share Capital (Tables)

Share Capital (Tables)	12 Months Ended
Share Capital (Tables)	Dec. 31, 2023
Share Capital [Abstract]
Schedule of Shares Issued and Outstanding	Shares issued and outstanding Cost: Number of Capital Balance, December 31, 2021 2,223,131 $ 7,255,695 Issuance of shares to ASDT 86,996 2,124,615 Issuance of shares from private placement 16,200 278,481 Issuance of shares upon conversion of note 164,574 6,559,000 Issuance of shares from IPO 400,000 14,654,593 Issuance of shares in Holigen acquisition (note 4) 190,000 16,131,000 Loss of control of Bophelo Bio — (156 ) Fair value of RSUs issued at $9.70 per share 112,456 1,090,832 Fair value of RSUs issued at $8.29 per share 67,567 560,135 Fair value of RSUs issued at $7.10 per share 60,810 431,757 Fair value of RSUs issued at $2.57 per share 82,000 210,740 Fair value of RSUs issued at $2.30 per share 60,000 138,000 Balance, December 31, 2022 3,463,734 49,434,692 Fair value of RSUs issued at $1.84 per share 421,052 774,736 Fair value of RSUs issued at $1.11 per share 161,295 179,037 Fair value of RSUs issued at $0.61 per share 140,746 86,137 Cancelled shares (20,620 ) (200,014 ) Issuance of shares upon conversion of note 582,193 314,384 Issuance of shares pursuant to the first option payment to acquire a certain land property (note 9) 879,895 431,149 Balance, December 31, 2023 5,628,295 $ 51,020,121
Schedule of Outstanding RSUs	A summary of the Company’s outstanding RSUs as at December 31, 2023 are as follows: Number of Balance, December 31, 2021 — Granted 780,400 Exercised (382,835 ) Balance, December 31, 2022 397,565 Granted 1,199,052 Exercised (723,093 ) Forfeited/Cancelled (873,524 ) Balance, December 31, 2023 —

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
Related Party Transactions (Tables)	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of Transactions with Key Management Personnel	The Company has identified its Board of Directors, Executive Chairman, Chief Executive Officer (“CEO”), Chief Operating Officer (“COO”), Chief Financial Officer (“CFO”) and its President as its key management personnel who have the authority and responsibility for planning, directing and controlling the Company’s main activities. For the years ended December 31, 2023 2022 Key Management Remuneration $ 522,669 $ 3,572,602 Stock-based compensation — 898,640 $ 522,669 $ 4,471,242

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2023
Income Taxes [Abstract]
Schedule of Income Tax Expense (Benefit)	The components of income tax expense (benefit) are as follows: Years ended December 31, 2023 2022 Current: $ — $ — Kingdom of Lesotho — — Republic of Malta — — United Kingdom — — $ — $ —
Schedule of Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities have not been recognized for the following: Years ended December 31, 2023 2022 Net loss before income taxes: $ (32,275,070 ) $ (11,657,674 ) Statutory income tax rate 26.50 % 26.50 % Income tax benefit (8,552,894 ) (3,089,284 ) Non-deductible items 7,671,563 1,664,757 Non-taxable items (759,559 ) (3,420,469 ) Foreign rate differential 1,630,735 (323,877 ) Unrecognized loss carryforwards 10,155 5,168,873 $ — $ —
Schedule of Deferred Tax Assets	At December 31, 2023 2022 Net operating loss before carryforwards $ — $ — Unrecognized loss carryforwards $ — $ —

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
Financial Instruments (Tables)	Dec. 31, 2023
Financial Instruments [Abstract]
Schedule of Financial Instruments	The following is a comparison by class of the carrying amounts and fair value of the Company’s financial instruments as at December 31, 2023 and 2022: December 31, 2023 December 31, 2022 Level Carrying Fair Carrying Fair Financial assets Financial assets measured at amortised cost: Cash and cash held in trust 1 93,875 93,875 255,803 255,803 Marketable securities 1 — — 263,691 263,691 Trade and other receivables 2 284,513 284,513 1,235,619 1,235,619 Loan receivable 2 593,232 593,232 483,588 483,588 Financial liabilities Financial liabilities measure at amortised cost: Trade and other payables 2 6,014,572 6,014,572 7,139,817 7,139,817 Loans and borrowings 2 3,863,454 3,863,454 3,568,896 3,568,896 Holdback payable 2 400,000 400,000 377,465 377,465 Lease liabilities 2 135,337 135,337 330,821 330,821 Due to related parties 2 2,255,522 2,255,522 679,617 679,617

Risks Arising from Financial _2

Risks Arising from Financial Instruments and Risk Management (Tables)	12 Months Ended
	Dec. 31, 2023
Risks Arising from Financial Instruments and Risk Management [Abstract]
Schedule of Foreign Currency Denominated Financial Assets and Liabilities	The Company has not entered into any foreign exchange hedging contracts. The Company is exposed to currency risk from the British Pound (“GBP”), Euro (“EUR”) and Canadian dollar (“CAD”) through the following foreign currency denominated financial assets and liabilities: As at (expressed in GBP) December 31, December 31, Financial assets Cash and cash held in trust £ 20,087 £ 75,315 Trade and other receivables 104,753 149,223 Loan receivable 466,000 400,000 £ 590,840 £ 624,538 Financial liabilities Trade and other payables £ 998,092 £ 923,725 Loans and borrowings 36,771 25,000 £ 1,034,863 £ 948,725 As at (expressed in EUR) December 31, December 31, Financial assets Cash € 46,202 € 42,664 Trade and other receivables 136,963 986,320 € 183,165 € 1,028,984 Financial liabilities Trade and other payables € 2,171,878 € 3,201,180 Loans and borrowings 3,225,389 3,307,633 € 5,397,267 € 6,508,813 As at (expressed in CAD) December 31, December 31, Financial assets Cash $ 22,949 $ 140,423 Marketable securities — 357,143 $ 22,949 $ 497,566 Financial liabilities Trade and other payables $ 3,356,916 $ 3,629,380 Due to related party 2,744,510 810,206 Holdback payable 511,238 511,238 Lease liabilities 179,412 448,064 Loans and borrowings 340,469 — $ 7,132,545 $ 5,398,888

Segmented Information (Tables)

Segmented Information (Tables)	12 Months Ended
Segmented Information (Tables)	Dec. 31, 2023
Segmented Information [Abstract]
Schedule of Information About the Assets and Liabilities	Set out below is information about the assets and liabilities as at December 31, 2023 and 2022 and profit or loss from each segment for the years ended December 31, 2023 and 2022: As at December 31, 2023 Financial statement line item: Cultivation Distribution Corporate Total Reportable segment assets $ 7,421,320 $ 831,714 $ 586,959 $ 8,839,993 Reportable segment liabilities 5,949,793 1,314,705 5,404,387 12,668,885 As at December 31, 2022 Financial statement line item: Cultivation Distribution Corporate Total Reportable segment assets $ 37,392,401 $ 819,376 $ 785,000 $ 38,996,777 Reportable segment liabilities 6,961,243 1,146,980 3,988,393 12,096,616 For the year ended December 31, 2023 Financial statement line item: Cultivation Distribution Corporate Total Revenues from external customers $ 1,736,369 $ 423,683 $ — $ 2,160,052 Intersegment revenues — — — — Other income (expense) (23,026,728 ) 117,785 940,863 (21,968,080 ) Finance income — 39 — 39 Finance expense (134,260 ) (14,638 ) (106,758 ) (255,656 ) Depreciation & amortization 4,074,548 3,759 205,424 4,283,731 Discontinued operations — — — — Reportable segment income (loss) (29,566,625 ) (355,688 ) (2,352,757 ) (32,275,070 ) For the year ended December 31, 2022 Financial statement line item: Cultivation Distribution Corporate Total Revenues from external customers $ 2,517,904 $ 101,778 $ — $ 2,619,682 Intersegment revenues — — — — Other expense 13,348,562 (3,532 ) (1,289,652 ) 12,055,378 Finance income — 886 — 886 Finance expense (84,686 ) (49 ) (30,589 ) (115,324 ) Depreciation & amortization 3,507,013 2,546 88,764 3,598,323 Discontinued operations (3,422,225 ) — — (3,422,225 ) Reportable segment loss 3,974,069 (8,089,036 ) (7,542,707 ) (11,657,674 )
Schedule of Segment’s Revenues, Profit or Loss, Assets and Liabilities	Set out below are reconciliations of each reportable segment’s revenues, profit or loss for the years ended December 31, 2023 and 2022, and assets and liabilities as at December 31, 2023 and 2022: For the year ended December 31, 2023 Revenues Cultivation Distribution Corporate Total Total revenues $ 1,736,369 $ 423,683 $ — $ 2,160,052 Elimination of inter segment revenue — — — — Total revenue $ 1,736,369 $ 423,683 $ — $ 2,160,052 For the year ended December 31, 2022 Revenues Cultivation Distribution Corporate Total Total revenues $ 2,517,904 $ 101,778 $ — $ 2,619,682 Elimination of inter segment revenue — — — — Total revenue $ 2,517,904 $ 101,778 $ — $ 2,619,682 For the year ended December 31, 2023 Loss Cultivation Distribution Corporate Total Total loss for reportable segments $ (29,566,625 ) $ (355,688 ) $ (2,352,757 ) $ (32,275,070 ) Total loss on discontinued operations — — — — Elimination of inter segment profit or loss — — — — Loss before income tax expense $ (29,566,625 ) $ (355,688 ) $ (2,352,757 ) $ (32,275,070 ) For the year ended December 31, 2022 Loss Cultivation Distribution Corporate Total Total profit or loss for reportable segments $ 7,396,294 $ (8,089,036 ) $ (7,542,707 ) $ (8,235,449 ) Total loss on discontinued operations (3,422,225 ) — — (3,422,225 ) Elimination of inter segment profit or loss — — — — Income (Loss) before income tax expense $ 3,974,069 $ (8,089,036 ) $ (7,542,707 ) $ (11,657,674 ) As at December 31, 2023 Assets Cultivation Distribution Corporate Total Total assets for reportable segments $ 7,421,320 $ 19,962,714 $ 13,716,171 $ 41,100,205 Elimination of inter segment assets — (19,131,000 ) (13,129,212 ) (32,260,212 ) Segments’ assets $ 7,421,320 $ 831,714 $ 586,959 $ 8,839,993 As at December 31, 2022 Assets Cultivation Distribution Corporate Total Total assets for reportable segments $ 37,392,401 $ 19,950,376 $ 13,914,212 $ 71,256,989 Elimination of inter segment assets — (19,131,000 ) (13,129,212 ) (32,260,212 ) Segments’ assets $ 37,392,401 $ 819,376 $ 785,000 $ 38,996,777 As at December 31, 2023 Liabilities Cultivation Distribution Corporate Total Total liabilities for reportable segments $ 16,163,821 $ 31,223,085 $ (25,505,597 ) $ 21,881,309 Elimination of inter segment liabilities (10,214,029 ) (29,908,380 ) 30,909,985 (9,212,424 ) Entity’s liabilities $ 5,949,792 $ 1,314,705 $ 5,404,388 $ 12,668,885 As at December 31, 2022 Liabilities Cultivation Distribution Corporate Total Total liabilities for reportable segments $ 16,032,790 $ 29,335,641 $ (26,121,029 ) $ 19,247,402 Elimination of inter segment liabilities (9,071,547 ) (28,188,661 ) 30,109,422 (7,150,786 ) Entity’s liabilities $ 6,961,243 $ 1,146,980 $ 3,988,393 $ 12,096,616

Nature of Operations and Goin_2

Nature of Operations and Going Concern (Details) - USD ($)	12 Months Ended
Nature of Operations and Going Concern (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Apr. 29, 2022
Nature of Operations and Going Concern (Details) [Line Items]
Balances receivable
Cash	$ 82,816	228,794
Net loss	(10,051,373)	(20,176,389)
Ordinary shares, acquired percentage			100%
Net cash outflow from operating activities	(1,500,574)	(11,469,396)
Working capital deficit	8,365,865
Accumulated losses	$ 53,363,032
Bophelo Bio Science and Wellness Pty [Member]
Nature of Operations and Going Concern (Details) [Line Items]
Loss on loss of control of Bophelo Bio Science & Wellness		2,085,624
Cash		739,947
Net loss		$ 1,336,601

Material Accounting Policies (D

Material Accounting Policies (Details)	12 Months Ended
Material Accounting Policies (Details)	Dec. 31, 2023 USD ($)
Material Accounting Policies [Abstract]
Recognized an impairment loss	$ 15,937,533

Material Accounting Policies _2

Material Accounting Policies (Details) - Schedule of Subsidiaries of the Company	12 Months Ended
	Dec. 31, 2023
Cannahealth Ltd [Member]
Material Accounting Policies (Details) - Schedule of Subsidiaries of the Company [Line Items]
Country of Incorporation	Malta
Holding	100%
Functional Currency	EUR
Bophelo Holdings Ltd. [Member]
Material Accounting Policies (Details) - Schedule of Subsidiaries of the Company [Line Items]
Country of Incorporation	United Kingdom
Holding	100%
Functional Currency	GBP
Bophelo Bio Science and Wellness (Pty) Ltd.[Member]
Material Accounting Policies (Details) - Schedule of Subsidiaries of the Company [Line Items]
Country of Incorporation	Lesotho
Holding	100%
Functional Currency	LSL
Canmart Ltd. [Member]
Material Accounting Policies (Details) - Schedule of Subsidiaries of the Company [Line Items]
Country of Incorporation	United Kingdom
Holding	100%
Functional Currency	GBP
Holigen Holdings Limited (“Holigen”) [Member]
Material Accounting Policies (Details) - Schedule of Subsidiaries of the Company [Line Items]
Country of Incorporation	Portugal
Holding	100%
Functional Currency	EUR
RPK Biopharma Unipessoal Lda. (“RPK”) [Member]
Material Accounting Policies (Details) - Schedule of Subsidiaries of the Company [Line Items]
Country of Incorporation	Portugal
Holding	100%
Functional Currency	EUR
1371011 BC Ltd. (“1371011”) [Member]
Material Accounting Policies (Details) - Schedule of Subsidiaries of the Company [Line Items]
Country of Incorporation	Canada
Holding	100%
Functional Currency	CAD

Material Accounting Policies _3

Material Accounting Policies (Details) - Schedule of Estimated Useful Lives for the Current and Comparative Periods	12 Months Ended
	Dec. 31, 2023
Plant and equipment [Member]
Material Accounting Policies (Details) - Schedule of Estimated Useful Lives for the Current and Comparative Periods [Line Items]
Estimated useful lives	10 years
Leasehold improvements [Member]
Material Accounting Policies (Details) - Schedule of Estimated Useful Lives for the Current and Comparative Periods [Line Items]
Estimated useful lives	20 years
Motor vehicles [Member]
Material Accounting Policies (Details) - Schedule of Estimated Useful Lives for the Current and Comparative Periods [Line Items]
Estimated useful lives	4 years
Computers [Member]
Material Accounting Policies (Details) - Schedule of Estimated Useful Lives for the Current and Comparative Periods [Line Items]
Estimated useful lives	3 years
Furniture and fixtures [Member]
Material Accounting Policies (Details) - Schedule of Estimated Useful Lives for the Current and Comparative Periods [Line Items]
Estimated useful lives	6 years

Business Combination (Details)

Business Combination (Details)		12 Months Ended
Business Combination (Details)	Apr. 29, 2022 USD ($) $ / shares	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Disclosure of detailed information about business combination [line items]
Percentage of ownership interest acquired	100%
Cash consideration	$ 3,000,000
Number of shares issued in acquisition \| item	190,000
Purchase gain other income			$ 12,760,356
Fair value of net assets		24,665,772
Acquired business contributed		1,736,369	1,933,202
Net loss revenue		11,271,243	966,429
Holigen [Member]
Disclosure of detailed information about business combination [line items]
Percentage of ownership interest acquired	100%
Cash consideration	$ 3,000,000
Number of shares issued in acquisition \| item	190,000
Cash	$ 2,600,000
Holdback payable	$ 400,000
Price per share (in Dollars per share) \| $ / shares	$ 84.9
Acquisition-related costs			250,000
Purchase gain other income			12,760,356
Fair value of net assets			31,891,563
Total consideration transferred			19,131,000
Holigen [Member] \| Apolo Capital Advisory
Disclosure of detailed information about business combination [line items]
Number of shares issued in acquisition \| item	9,635
Apolo Capital Advisory
Disclosure of detailed information about business combination [line items]
Percentage of ownership interest acquired	100%
Number of shares issued in acquisition \| item	190,000
Holigen Limited [Member]
Disclosure of detailed information about business combination [line items]
Net loss		$ 966,426
Contributed net loss			$ 1,825,521
Sintra, Lisbon, Portugal [Member] \| Holigen [Member]
Disclosure of detailed information about business combination [line items]
Number of square foot held	20,000
Aljustrel, Portugal [Member] \| Holigen [Member]
Disclosure of detailed information about business combination [line items]
Number of square foot held	180

Business Combination (Details)

Business Combination (Details) - Schedule of the Acquisition-Date Fair Value of Each Major Class of Purchase - Total for all business combinations [member]	Dec. 31, 2022 USD ($)
Business Combination (Details) - Schedule of the Acquisition-Date Fair Value of Each Major Class of Purchase [Line Items]
Cash	$ 2,600,000
Holdback payable	400,000
Fair value of 190,000 common shares of the Company	16,131,000
Total consideration	$ 19,131,000

Business Combination (Details_2

Business Combination (Details) - Schedule of the Acquisition-Date Fair Value of Each Major Class of Purchase (Parentheticals)	Dec. 31, 2022
Total for all business combinations [member]
Business Combination (Details) - Schedule of the Acquisition-Date Fair Value of Each Major Class of Purchase (Parentheticals) [Line Items]
Fair value of 1,900,000 common shares of the Company	190,000

Business Combination (Details_3

Business Combination (Details) - Schedule of the Fair Value of the Identifiable Assets and Liabilities	Dec. 31, 2023 USD ($)
Schedule Of The Fair Value Of The Identifiable Assets And Liabilities Abstract
Cash	$ 233,407
Accounts receivable	605,579
Biological assets	200,457
Inventory	904,006
Prepayments	179,597
Intangible assets	24,665,772
Property, plant and equipment, net	12,936,374
Trade and other payables	(3,775,599)
Loans and borrowing	(4,058,030)
Net assets acquired	$ 31,891,563

Loss of Control of Bophelo Bi_3

Loss of Control of Bophelo Bio Science and Wellness (Pty) Ltd. (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2023
Disclosure of analysis of single amount of discontinued operations [line items]
Wrote down balances receivable
Cash held by subsidiary	228,794	$ 82,816
Bophelo Bio Science and Wellness (Pty) Ltd. ("Bophelo")
Disclosure of analysis of single amount of discontinued operations [line items]
Loss on loss of control	2,085,624
Cash held by subsidiary	$ 739,947

Loss of Control of Bophelo Bi_4

Loss of Control of Bophelo Bio Science and Wellness (Pty) Ltd. (Details) - Schedule of Financial Performance and Cash Flow Information - Discontinued operations [member]	12 Months Ended
	Dec. 31, 2022 USD ($)
Loss of Control of Bophelo Bio Science and Wellness (Pty) Ltd. (Details) - Schedule of Financial Performance and Cash Flow Information [Line Items]
Revenue	$ 31,123
Operating expenses	(1,244,691)
Other expenses	(123,033)
Total revenue	(1,336,601)
Loss on loss of control of subsidiary	(2,085,624)
Loss on discontinued operations	(3,422,225)
Exchange differences on translation of discontinued operations	(450,040)
Other comprehensive income from discontinued operations	(450,040)
Cash flows provided by operating activities	1,060,350
Cash flows used in investing activities	(1,003,529)
Cash flows used in financing activities	(95,696)
Effects of exchange rate changes on cash and cash equivalents	18,909
Net change in cash used in the subsidiary	(19,966)
Carrying amount of net assets immediately prior to loss of control of subsidiary	2,375,840
Reclassification of foreign currency translation reserve	(290,216)
Loss on loss of control of subsidiary	$ 2,085,624

Loss of Control of Bophelo Bi_5

Loss of Control of Bophelo Bio Science and Wellness (Pty) Ltd. (Details) - Schedule of Carrying Amounts of Assets and Liabilities - Bophelo Bio Science and Wellness Pty [Member]	Dec. 31, 2022 USD ($)
Loss of Control of Bophelo Bio Science and Wellness (Pty) Ltd. (Details) - Schedule of Carrying Amounts of Assets and Liabilities [Line Items]
Cash	$ 739,947
Accounts receivable	21,854
Prepayments	578,070
Property, plant and equipment	1,887,435
Right-of-use assets	1,745,205
Intangible assets	210,402
Total assets	5,182,913
Trade and other payables	115,120
Lease liability	2,375,590
Long-term debt	316,363
Total liabilities	2,807,073
Net assets	$ 2,375,840

Trade and Other Receivables (De

Trade and Other Receivables (Details) - USD ($)	12 Months Ended
Trade and Other Receivables (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Trade and Other Receivables [Line Items]
Balance Amount Percentage	81%	85%
Bad debt expense (in Dollars)		$ 332,715

Trade and Other Receivables (_2

Trade and Other Receivables (Details) - Schedule of Trade and Other Receivables - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Trade and Other Receivables [Abstract]
Trade accounts receivable	$ 155,785	$ 720,085
Sales taxes receivable	39,111	91,416
Other receivables	89,617	424,118
Total	$ 284,513	$ 1,235,619

Inventory (Details)

Inventory (Details)		12 Months Ended
Inventory (Details)	Mar. 31, 2023 kilograms	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Inventory (Details) [Line Items]
Total carrying amount of Company's inventory		$ 1,286,894	$ 1,057,240
Cost of sales		1,908,515	566,252
Fair value of biological assets and inventory		(140,088)	$ 1,216,130
Biological assets			32,337
Medical cannabis (in kilograms) \| kilograms	1,068
Cost of sales [member]
Inventory (Details) [Line Items]
Cost of sales		1,544,169
Current biological assets [member]
Inventory (Details) [Line Items]
Fair value of biological assets and inventory		$ 140,088	$ 1,216,129

Inventory (Details) - Schedule

Inventory (Details) - Schedule of Reconciliation of the Company’s Biological Assets - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Reconciliation of the Company’s Biological Assets [Abstract]
Balance, beginning of the year	$ 809,180
Acquisition (note 4)		200,457
Gain (loss) on change in fair value of biological assets	(822,942)	580,411
Movement in exchange rate	13,762	28,312
Balance, end of the year		$ 809,180

Marketable Securities (Details)

Marketable Securities (Details)	12 Months Ended
Marketable Securities (Details)	Dec. 31, 2023 $ / shares shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2022 CAD ($)
Marketable Securities (Details) [Line Items]
Purchased of ordinary shares	4,000,000
Closing price (in Dollars per share) \| $ / shares	$ 0
Private Placement [Member]
Marketable Securities (Details) [Line Items]
Purchased of ordinary shares		14,285,714
Consideration amount		$ 801,160	$ 1,000,000
Flowr Corporation [Member]
Marketable Securities (Details) [Line Items]
Purchased of ordinary shares		14,285,714

Marketable Securities (Detail_2

Marketable Securities (Details) - Schedule of Reconciliation of the Movement of the Company’s Investment - USD ($)	12 Months Ended
	Dec. 31, 2023		Dec. 31, 2022
Schedule of Reconciliation of the Movement of the Company’s Investment [Abstract]
Balance, as beginning	$ 263,691
Purchase of investment			801,160
Change in fair value	(264,655)		(516,281)
Movement in exchange rate	964		(21,188)
Balance, as ending		[1]	$ 263,691

[1]Reflects closing price of CDN$0.000 on December 31, 2023.

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - USD ($)		12 Months Ended
Property, Plant and Equipment (Details) - USD ($)	Sep. 19, 2023	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment (Details) [Line Items]
Net book value			$ 1,887,435
Depreciation of property, plant and equipment		$ 1,605,959	1,037,187
Recognized a loss on disposal		4,495
Impairment loss		8,728,031
Non refundable payment	$ 1,800,000
Share issued (in Shares)	879,895
Regulatory authority fee	$ 500,000
Discontinued operations [member]
Property, Plant and Equipment (Details) [Line Items]
Recognized a loss on disposal			2,085,624
Bophelo Bio Science and Wellness Pty [Member]
Property, Plant and Equipment (Details) [Line Items]
Depreciation of property, plant and equipment		1,605,959	1,147,146
Bophelo Bio Science and Wellness Pty [Member] \| Discontinued operations [member]
Property, Plant and Equipment (Details) [Line Items]
Depreciation of property, plant and equipment			$ 109,959
THC Cultivation [Member]
Property, Plant and Equipment (Details) [Line Items]
Regulatory authority fee	500,000
Hemp cultivation [Member]
Property, Plant and Equipment (Details) [Line Items]
Regulatory authority fee	750,000
CBD cultivation [Member]
Property, Plant and Equipment (Details) [Line Items]
Regulatory authority fee	750,000
First Option Payment [Member]
Property, Plant and Equipment (Details) [Line Items]
Fair value amount	431,149
Second Option Payment [Member]
Property, Plant and Equipment (Details) [Line Items]
Fair value amount	600,000
Third Option Payment [Member]
Property, Plant and Equipment (Details) [Line Items]
Fair value amount	$ 600,000

Property, Plant and Equipment_3

Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost, Beginning balance	$ 13,284,387	$ 2,206,400
Cost, Acquisitions		12,936,374
Cost, Additions	436,295	310,946
Disposal	(150,670)
Cost, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(2,264,147)
Cost, Foreign exchange movements	505,420	94,814
Cost, Ending balance	14,075,432	13,284,387
Accumulated depreciation, Beginning balance	1,124,883	308,652
Accumulated depreciation, Depreciation	1,605,959	1,037,187
Accumulated depreciation, Disposal	(51,087)
Accumulated depreciation, Depreciation — Bophelo		109,959
Accumulated depreciation, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(376,712)
Accumulated depreciation, Foreign exchange movements	148,414	45,797
Accumulated depreciation, Ending balance	2,828,169	1,124,883
Impairment, Beginning balance
Impairment	8,728,031
Impairment, Ending balance	8,728,031
Net book value Beginning balance	12,159,504
Net book value Beginning balance	2,519,232	12,159,504
Land [Member] \| Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost, Beginning balance	885,237
Cost, Acquisitions		872,336
Cost, Additions	434,344
Disposal
Cost, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.
Cost, Foreign exchange movements	35,756	12,901
Cost, Ending balance	1,355,337	885,237
Land [Member] \| Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation, Beginning balance
Accumulated depreciation, Depreciation
Accumulated depreciation, Disposal
Accumulated depreciation, Depreciation — Bophelo
Accumulated depreciation, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.
Accumulated depreciation, Foreign exchange movements
Accumulated depreciation, Ending balance
Land [Member] \| Impairment [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Impairment, Beginning balance
Impairment	737,994
Impairment, Ending balance	737,994
Land [Member] \| Net book value [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Net book value Beginning balance	885,237
Net book value Beginning balance	617,343	885,237
Plant and equipments [Member] \| Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost, Beginning balance	12,135,221	590,011
Cost, Acquisitions		11,817,462
Cost, Additions		108,933
Disposal	(93,002)
Cost, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(663,404)
Cost, Foreign exchange movements	459,804	282,219
Cost, Ending balance	12,502,023	12,135,221
Plant and equipments [Member] \| Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation, Beginning balance	1,053,249	174,854
Accumulated depreciation, Depreciation	1,541,644	972,872
Accumulated depreciation, Disposal	(14,771)
Accumulated depreciation, Depreciation — Bophelo		32,549
Accumulated depreciation, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(195,441)
Accumulated depreciation, Foreign exchange movements	143,044	68,415
Accumulated depreciation, Ending balance	2,723,166	1,053,249
Plant and equipments [Member] \| Impairment [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Impairment, Beginning balance
Impairment	7,902,730
Impairment, Ending balance	7,902,730
Plant and equipments [Member] \| Net book value [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Net book value Beginning balance	11,081,972
Net book value Beginning balance	1,876,127	11,081,972
Leasehold Improvements [Member] \| Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost, Beginning balance		1,089,694
Cost, Acquisitions
Cost, Additions	1,502	66,110
Disposal
Cost, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(1,088,572)
Cost, Foreign exchange movements	36	(67,232)
Cost, Ending balance	1,538
Leasehold Improvements [Member] \| Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation, Beginning balance		108,623
Accumulated depreciation, Depreciation	300
Accumulated depreciation, Disposal
Accumulated depreciation, Depreciation — Bophelo		49,538
Accumulated depreciation, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(149,161)
Accumulated depreciation, Foreign exchange movements	8	(9,000)
Accumulated depreciation, Ending balance	308
Leasehold Improvements [Member] \| Impairment [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Impairment, Beginning balance
Impairment
Impairment, Ending balance
Leasehold Improvements [Member] \| Net book value [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Net book value Beginning balance
Net book value Beginning balance	1,230
Motor vehicles [Member] \| Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost, Beginning balance	92,255	47,623
Cost, Acquisitions		89,513
Cost, Additions		10,489
Disposal	(57,668)
Cost, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(54,767)
Cost, Foreign exchange movements	(1,871)	(603)
Cost, Ending balance	32,716	92,255
Motor vehicles [Member] \| Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation, Beginning balance	30,519	23,505
Accumulated depreciation, Depreciation	29,928	27,883
Accumulated depreciation, Disposal	(36,316)
Accumulated depreciation, Depreciation — Bophelo		6,577
Accumulated depreciation, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(28,357)
Accumulated depreciation, Foreign exchange movements	(2,767)	911
Accumulated depreciation, Ending balance	21,364	30,519
Motor vehicles [Member] \| Impairment [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Impairment, Beginning balance
Impairment	9,174
Impairment, Ending balance	9,174
Motor vehicles [Member] \| Net book value [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Net book value Beginning balance	61,736
Net book value Beginning balance	2,178	61,736
Computers [Member] \| Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost, Beginning balance		10,124
Cost, Acquisitions		32,703
Cost, Additions		13,348
Cost, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(14,851)
Cost, Foreign exchange movements		1,115
Furniture and fixtures [Member] \| Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost, Beginning balance	129,235	4,695
Cost, Acquisitions		124,360
Cost, Additions	37	3,435
Disposal
Cost, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(5,436)
Cost, Foreign exchange movements	5,684	2,181
Cost, Ending balance	134,956	129,235
Furniture and fixtures [Member] \| Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation, Beginning balance	14,771	464
Accumulated depreciation, Depreciation	21,330	13,490
Accumulated depreciation, Disposal
Accumulated depreciation, Depreciation — Bophelo		463
Accumulated depreciation, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(876)
Accumulated depreciation, Foreign exchange movements	2,469	1,230
Accumulated depreciation, Ending balance	38,570	14,771
Furniture and fixtures [Member] \| Impairment [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Impairment, Beginning balance
Impairment	76,998
Impairment, Ending balance	76,998
Furniture and fixtures [Member] \| Net book value [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Net book value Beginning balance	114,464
Net book value Beginning balance	19,388	114,464
Capital work- in-progress [Member] \| Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost, Beginning balance		464,253
Cost, Acquisitions
Cost, Additions		108,631
Disposal
Cost, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(437,117)
Cost, Foreign exchange movements		(135,767)
Cost, Ending balance
Capital work- in-progress [Member] \| Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation, Beginning balance
Accumulated depreciation, Depreciation
Accumulated depreciation, Disposal
Accumulated depreciation, Depreciation — Bophelo
Accumulated depreciation, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.
Accumulated depreciation, Foreign exchange movements
Accumulated depreciation, Ending balance
Capital work- in-progress [Member] \| Impairment [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Impairment, Beginning balance
Impairment
Impairment, Ending balance
Capital work- in-progress [Member] \| Net book value [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Net book value Beginning balance
Net book value Beginning balance
Computers [Member] \| Cost [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Cost, Beginning balance	42,439
Cost, Additions	412
Disposal
Cost, Foreign exchange movements	6,011
Cost, Ending balance	48,862	42,439
Computers [Member] \| Accumulated depreciation [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Accumulated depreciation, Beginning balance	26,344	1,206
Accumulated depreciation, Depreciation	12,757	22,942
Accumulated depreciation, Disposal
Accumulated depreciation, Depreciation — Bophelo		20,832
Accumulated depreciation, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(2,877)
Accumulated depreciation, Foreign exchange movements	5,660	(15,759)
Accumulated depreciation, Ending balance	44,761	26,344
Computers [Member] \| Impairment [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Impairment, Beginning balance
Impairment	1,135
Impairment, Ending balance	1,135
Computers [Member] \| Net book value [Member]
Property, Plant and Equipment (Details) - Schedule of Property, Plant and Equipment [Line Items]
Net book value Beginning balance	16,095
Net book value Beginning balance	$ 2,966	$ 16,095

Right-of-Use Assets (Details)

Right-of-Use Assets (Details) - USD ($)		12 Months Ended
Right-of-Use Assets (Details) - USD ($)	Aug. 01, 2022	Dec. 31, 2023	Dec. 31, 2022
Right-of-Use Assets (Details) [Line Items]
Amortization
Discontinued operations [member]
Right-of-Use Assets (Details) [Line Items]
Amortization			$ 55,041
Right-of-use assets [member]
Right-of-Use Assets (Details) [Line Items]
Amortization		$ 205,424	143,805
Impact of loss of control			$ 1,745,205
Office Lease [Member]
Right-of-Use Assets (Details) [Line Items]
Monthly lease payment	$ 20,000
Term of lease	2 years

Right-of-Use Assets (Details) -

Right-of-Use Assets (Details) - Schedule of Right-of-Use Assets - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Right-of-Use Assets (Details) - Schedule of Right-of-Use Assets [Line Items]
Beginning Balance	$ 324,070	$ 1,908,877
Additions		432,335
Amortization	(205,424)	(88,764)
Amortization — Bophelo		(55,041)
Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(1,745,205)
Movement in exchange rates	3,336	(128,132)
Ending Balance	121,982	324,070
Land Lease [Member]
Right-of-Use Assets (Details) - Schedule of Right-of-Use Assets [Line Items]
Beginning Balance		1,908,877
Additions
Amortization
Amortization — Bophelo		(55,041)
Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(1,745,205)
Movement in exchange rates		(108,631)
Ending Balance
Office Lease [Member]
Right-of-Use Assets (Details) - Schedule of Right-of-Use Assets [Line Items]
Beginning Balance	324,070
Additions		432,335
Amortization	(205,424)	(88,764)
Amortization — Bophelo
Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.
Movement in exchange rates	3,336	(19,501)
Ending Balance	$ 121,982	$ 324,070

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	12 Months Ended
Intangible Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Intangible Assets [Line Items]
Intangible assets at carrying value	$ 3,799,682	$ 22,208,594
Impairment loss	15,937,533
Computer software [member]
Intangible Assets [Line Items]
Intangible assets at carrying value	492	9,927
Cannabis Distribution License [Member]
Intangible Assets [Line Items]
Intangible assets at carrying value	16,073	15,264
Cannabis API manufacturing and GMP license [Member]
Intangible Assets [Line Items]
Intangible assets at carrying value	$ 3,783,117	22,183,403
Cannabis Operator's License [Member]
Intangible Assets [Line Items]
Intangible assets at carrying value		$ 210,402
Intangible assets useful life	1 year 6 months

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of Intangible Assets - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Intangible asset, Impairment	$ 24,665,564
Intangible asset, Amortization	205,424	88,764
Intangible asset, Acquisitions		12,936,374
Intangible asset, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		2,264,147
Cost [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Intangible asset at beginning	9,927
Intangible asset at ending	492	9,927
Licences [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Intangible asset at beginning	22,198,667
Intangible asset at ending	3,799,190	22,198,667
Intangible assets other than goodwill [member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Intangible asset at beginning	22,208,594
Intangible asset at ending	3,799,682	22,208,594
Gross carrying amount [member] \| Cost [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Intangible asset at beginning	18,181
Intangible asset, Acquisitions		17,548
Intangible asset, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.
Intangible asset, Movement in exchange rates	1,373	633
Intangible asset at ending	19,554	18,181
Gross carrying amount [member] \| Licences [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Intangible asset at beginning	24,663,489	389,456
Intangible asset, Acquisitions		24,648,224
Intangible asset, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(350,670)
Intangible asset, Movement in exchange rates	809	(23,521)
Intangible asset at ending	24,664,298	24,663,489
Gross carrying amount [member] \| Intangible assets other than goodwill [member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Intangible asset at beginning	24,681,670	389,456
Intangible asset, Acquisitions		24,665,772
Intangible asset, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(350,670)
Intangible asset, Movement in exchange rates	2,182	(22,888)
Intangible asset at ending	24,683,852	24,681,670
Accumulated depreciation and amortisation [member] \| Cost [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Intangible asset at beginning	8,254
Intangible asset, Amortization	7,525	7,550
Intangible asset, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.
Intangible asset, Movement in exchange rates	1,213	704
Intangible asset at ending	16,992	8,254
Accumulated depreciation and amortisation [member] \| Licences [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Intangible asset at beginning	2,464,822	130,354
Intangible asset, Amortization	2,464,823	2,464,822
Intangible asset, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(140,268)
Intangible asset, Movement in exchange rates		9,914
Intangible asset at ending	4,929,645	2,464,822
Accumulated depreciation and amortisation [member] \| Intangible assets other than goodwill [member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Intangible asset at beginning	2,473,076	130,354
Intangible asset, Amortization	2,472,348	2,472,372
Intangible asset, Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		(140,268)
Intangible asset, Movement in exchange rates	1,213	10,618
Intangible asset at ending	4,946,637	2,473,076
Accumulated impairment [member] \| Cost [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Intangible asset at beginning
Intangible asset, Impairment	2,070
Intangible asset at ending	2,070
Accumulated impairment [member] \| Licences [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Intangible asset at beginning
Intangible asset, Impairment	15,935,463
Intangible asset at ending	15,935,463
Accumulated impairment [member] \| Intangible assets other than goodwill [member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Intangible asset at beginning
Intangible asset, Impairment	15,937,533
Intangible asset at ending	$ 15,937,533

Loan Receivable (Details)

Loan Receivable (Details)		12 Months Ended
Loan Receivable (Details)	Nov. 10, 2022 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 GBP (£)	Apr. 26, 2023 USD ($)	Apr. 26, 2023 EUR (€)	Jan. 17, 2023 USD ($)	Jan. 17, 2023 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 GBP (£)	Dec. 31, 2022 EUR (€)
Loan Receivable [Line Items]
Loan receivable		$ 593,232						$ 483,588
Principal amount				$ 551,399	€ 500,000	$ 48,666	€ 45,000			€ 25,000
Loaned amount		84,020
Arm’s Length Party [Member]
Loan Receivable [Line Items]
Loaned amount \| £			£ 66,000
Cellen Life Sciences Limited [Member] \| Loan Restructuring Agreement
Loan Receivable [Line Items]
Loan payable	$ 500,000	500,000
Interest rate, percentage	5%
Principal amount	$ 500,000
Bridge Loan Arrangement [Member]
Loan Receivable [Line Items]
Loan receivable		$ 509,212	£ 400,000					$ 483,588	£ 400,000

Loan Receivable (Details) - Sch

Loan Receivable (Details) - Schedule of Loan Receivable - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Loan Receivable [Line Items]
Loan Receivable	$ 593,232	$ 483,588
Loan to Cellen Life Sciences Limited [Member]
Schedule of Loan Receivable [Line Items]
Loan Receivable	509,212	483,588
Loan to an arm’s length party [Member]
Schedule of Loan Receivable [Line Items]
Loan Receivable	$ 84,020

Lease Liability (Details)

Lease Liability (Details) - USD ($)		12 Months Ended
Lease Liability (Details) - USD ($)	Aug. 01, 2022	Dec. 31, 2023	Dec. 31, 2022
Lease Liability (Details) [Line Items]
Lease payment	$ 20,000	$ 60,000	$ 645,995
Derecognized lease liability with net book value			$ 2,375,590
Lease Agreement [member]
Lease Liability (Details) [Line Items]
Lease term	2 years

Lease Liability (Details) - Sch

Lease Liability (Details) - Schedule of Lease Liability - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Lease Liability [Abstract]
Current Maturity	2023
Current Incremental borrowing rate	10.25%
Current lease liabilities	$ 135,337	$ 214,058
Non-current Maturity	2024
Non-current Incremental borrowing rate	10.25%
Non-current lease liabilities		116,763
Total lease liability	$ 135,337	$ 330,821	$ 2,418,706

Lease Liability (Details) - _Sc

Lease Liability (Details) - Schedule of Lease Liability Recognized - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Lease Liability Recognized [Line Items]
Balance at beginning of period	$ 330,821	$ 2,418,706
Present value of lease payments		432,335
Accrued interest	25,942	120,875
Cash payments	(60,000)	(80,000)
Accounts payable	(180,000)	(20,000)
Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd. (note 5)		(2,375,590)
Movement in exchange rates	18,574	(165,505)
Balance at ending	135,337	330,821
Land Lease [Member]
Schedule of Lease Liability Recognized [Line Items]
Balance at beginning of period		2,418,706
Present value of lease payments
Accrued interest		103,816
Cash payments
Accounts payable
Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd. (note 5)		(2,375,590)
Movement in exchange rates		(146,932)
Balance at ending
Office Lease [Member]
Schedule of Lease Liability Recognized [Line Items]
Balance at beginning of period	330,821
Present value of lease payments		432,335
Accrued interest	25,942	17,059
Cash payments	(60,000)	(80,000)
Accounts payable	(180,000)	(20,000)
Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd. (note 5)
Movement in exchange rates	18,574	(18,573)
Balance at ending	$ 135,337	$ 330,821

Lease Liability (Details) - S_2

Lease Liability (Details) - Schedule of Undiscounted Minimum Lease Payments Remaining	Dec. 31, 2023 USD ($)
Schedule of Undiscounted Minimum Lease Payments Remaining [Line Items]
Undiscounted minimum lease payments	$ 140,000
2023 [Member]
Schedule of Undiscounted Minimum Lease Payments Remaining [Line Items]
Undiscounted minimum lease payments
2024 [Member]
Schedule of Undiscounted Minimum Lease Payments Remaining [Line Items]
Undiscounted minimum lease payments	$ 140,000

Loans and Borrowings (Details)

12 Months Ended

Dec. 31, 2023 USD ($)

Dec. 31, 2022 USD ($)

Oct. 13, 2023

Sep. 27, 2023

Aug. 18, 2023

Jul. 25, 2023

Apr. 26, 2023 USD ($)

Apr. 26, 2023 EUR (€)

Jan. 17, 2023 USD ($)

Jan. 17, 2023 EUR (€)

Dec. 31, 2022 EUR (€)

Mar. 15, 2022 USD ($)

Dec. 31, 2021 USD ($)

Dec. 31, 2021 LSL (M)

Loans and Borrowings (Details) [Line Items]

Short term loan

$ 6,582,980

Unpaid interest

$ 9,068

Payable of wrote down

Short term loans

$ 551,399

€ 500,000

$ 48,666

€ 45,000

€ 25,000

Interest rate, percentage

18%

1.25%

Accounts payable

$ 3,439,527

3,414,582

Bears interest, percentage

0.75%

Interest expense

$ 14,638

Accrued interest

96,475

30,224

Short Term Loan One [Member]

Loans and Borrowings (Details) [Line Items]

Short term loan

$ 135,226

Borrowing term

30 days

Payable of wrote down

Short Term Loan Two [Member]

Loans and Borrowings (Details) [Line Items]

Short term loan

$ 190,444

Payable of wrote down

Remaining balance

174,840

Short Term Loan Three [Member]

Loans and Borrowings (Details) [Line Items]

Short term loan

258,900

M 4,000,000

Remaining balance

$ 248,293

Short Term Bank Loans [Member]

Loans and Borrowings (Details) [Line Items]

Short term loans

$ 875,016

772,955

Interest rate, percentage

Long Term Loans [Member]

Loans and Borrowings (Details) [Line Items]

Short term loans

$ 2,497,155

2,632,103

Interest rate, percentage

Bank Loan [Member]

Loans and Borrowings (Details) [Line Items]

Short term loans

30,224

Other Loans [Member]

Loans and Borrowings (Details) [Line Items]

Short term loans

$ 77,450

Bears interest, percentage

18%

Interest expense

$ 2,436

Accrued interest

53,021

Loan [Member]

Loans and Borrowings (Details) [Line Items]

Short term loans

65,507

Director [Member]

Loans and Borrowings (Details) [Line Items]

Short term loans

49,192

Director [Member] | Other Loans [Member]

Loans and Borrowings (Details) [Line Items]

Short term loans

67,000

Arm’s Length [Member]

Loans and Borrowings (Details) [Line Items]

Short term loans

$ 86,880

Bears interest, percentage

Interest expense

$ 138

Accrued interest

65,820

Arm’s Length [Member] | Other Loans [Member]

Loans and Borrowings (Details) [Line Items]

Short term loans

$ 105,000

Bears interest, percentage

18%

Interest expense

$ 4,047

Accrued interest

$ 83,325

Share Capital (Details)

Share Capital (Details)																											12 Months Ended
Share Capital (Details)	Oct. 11, 2023 USD ($) shares	Aug. 14, 2023 USD ($) shares	Jul. 31, 2023 USD ($)	Jul. 26, 2023 USD ($) $ / shares	Jun. 26, 2023 USD ($) shares	Jun. 06, 2023 USD ($) shares	May 02, 2023 USD ($) $ / shares shares	Mar. 09, 2023	Jan. 26, 2023 shares	Jan. 24, 2023 USD ($) $ / shares	Nov. 22, 2022 USD ($) shares	Nov. 21, 2022 USD ($) $ / shares shares	Oct. 28, 2022 USD ($) $ / shares shares	Sep. 22, 2022 USD ($) $ / shares	Sep. 21, 2022 USD ($) $ / shares	Sep. 08, 2022 USD ($) shares	Sep. 06, 2022 USD ($) $ / shares shares	Aug. 25, 2022 USD ($) shares	Aug. 18, 2022 USD ($) $ / shares shares	Aug. 11, 2022 USD ($) $ / shares shares	Aug. 04, 2022 USD ($) shares	Jul. 29, 2022 $ / shares shares	Apr. 29, 2022 $ / shares shares	Apr. 22, 2022	Mar. 15, 2022 USD ($) $ / shares shares	Mar. 14, 2022 USD ($) $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) shares	Sep. 19, 2023 shares
Share Capital (Details) [Line Items]
Stock price (in Dollars per share) \| $ / shares																									$ 40	$ 25
Reverse stock split								1-for-10 reverse stock split
Common shares issued (in Shares) \| shares																													879,895
RSUs granted (in Shares) \| shares									774,736			60,000	82,000				60,810		67,567			112,456
Fair value		$ 314,384				$ 200,014	$ 528,315
Cancelled common shares (in Shares) \| shares						20,620
Fair value replacement to the cancelled shares issued					$ 86,137
Settle the principal amount		328,000
Overdue fees		$ 32,960
Conversion value			$ 360,960
Fair value option agreement	$ 431,149
Issuance of share (in Shares) \| shares																										86,996
General and administrative expenses																										$ 2,124,615	$ 505,187	$ 3,369,659
Net proceeds after deducting expenses
Proceeds from issuance of shares																												278,482
Issuance of shares (in Shares) \| shares																									164,574
Settle principal amount																									$ 6,559,294
Accrued interest																									23,686		46,811	30,224
Gross proceeds from issuance of shares																												14,654,593
Number of ordinary shares issued (in Shares) \| shares											60,000		82,000			60,810		67,567		20,620	91,836
Amount of gross consideration											$ 138,000		$ 210,740			$ 431,757		$ 560,135		$ 200,014	$ 890,818							$ 6,559,000
Weighted average number of common shares outstanding diluted (in Shares) \| shares																											4,505,263	2,993,009
Weighted average number of ordinary shares outstanding basic (in Shares) \| shares																											4,505,263	2,993,009
Private Placement [Member]
Share Capital (Details) [Line Items]
Issuance of share on private placement (in Shares) \| shares																										16,200
Proceeds from issuance of shares																										$ 405,000
Advisory fees																										$ 126,519
IPO [Member]
Share Capital (Details) [Line Items]
Net proceeds after deducting expenses																									$ 14,682,089
Issuance of shares from IPO (in Shares) \| shares																									400,000
Gross proceeds from issuance of shares																									$ 16,000,000
Halo Collective, Inc Loan [Member]
Share Capital (Details) [Line Items]
Stock price (in Dollars per share) \| $ / shares																									$ 40
Conversion value																									$ 6,582,980
Issuance of shares (in Shares) \| shares																									164,574
Accrued interest																									$ 23,686
Restricted Stock Units [Member[
Share Capital (Details) [Line Items]
Common shares issued (in Shares) \| shares							637,254		421,052
RSUs granted (in Shares) \| shares							707,352
General and administrative expenses																												$ 561,285
Maximum percentage of issued share capital in qualifying ESOP incentives																											20%
Granted shares				140,746			637,254			421,052		60,000	82,000	30,000	98,896		60,810		67,567	20,620		112,456		248,053
Vesting period																				3 days				36 months
Market price per share of RSUs granted (in Dollars per share) \| $ / shares				$ 0.61			$ 1.11			$ 1.84		$ 2.3	$ 2.57	$ 5.6	$ 6.05		$ 7.1		$ 8.29	$ 10.3		$ 9.7
Fair value of the granted RSUs				$ 86,137			$ 179,037			$ 774,736		$ 138,000	$ 210,740	$ 168,000	$ 598,321		$ 431,757		$ 560,135	$ 212,386								$ 1,090,832
Exercised shares				140,746			637,254			421,052		60,000	82,000				60,810		67,567									112,456
Cancelled shares							475,959
Expenses related to the RSUs as consulting fees																											$ 1,249,986	$ 2,431,464
ESOP [Member]
Share Capital (Details) [Line Items]
Common shares issued (in Shares) \| shares							475,959
Holigen Limited [Member]
Share Capital (Details) [Line Items]
Stock price (in Dollars per share) \| $ / shares																							$ 84.9
Issuance of shares in holigen acquisition (in Shares) \| shares																							190,000
Common Shares [Member]
Share Capital (Details) [Line Items]
Stock price (in Dollars per share) \| $ / shares
RSUs granted (in Shares) \| shares																						112,456
Common Shares [Member]
Share Capital (Details) [Line Items]
Common shares issued (in Shares) \| shares	879,895	582,193			140,746

Share Capital (Details) - Sched

Share Capital (Details) - Schedule of Shares Issued and Outstanding - Shares Issued and Outstanding Capital [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share Capital (Details) - Schedule of Shares Issued and Outstanding [Line Items]
Beginning balance, Number of shares	3,463,734	2,223,131
Beginning balance, Capital	$ 49,434,692	$ 7,255,695
Issuance of shares to ASDT, Number of shares		86,996
Issuance of shares to ASDT, Capital		$ 2,124,615
Issuance of shares upon conversion of note, Number of shares	582,193	164,574
Issuance of shares upon conversion of note, Capital	$ 314,384	$ 6,559,000
Issuance of shares pursuant to the first option payment to acquire a certain land property (note 9), Number of shares	879,895
Issuance of shares pursuant to the first option payment to acquire a certain land property (note 9), Capital	$ 431,149
Issuance of shares in Holigen acquisition, Number of shares		190,000
Issuance of shares in Holigen acquisition, Capital		$ 16,131,000
Loss of control of Bophelo Bio, Number of shares		$ (156)
Loss of control of Bophelo Bio, Capital
Cancelled shares, Number of shares	(20,620)
Cancelled shares, Capital	$ (200,014)
Ending Balance, Number of shares	5,628,295	3,463,734
Ending Balance, Capital	$ 51,020,121	$ 49,434,692
Private Placement [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding [Line Items]
Issuance of shares from private placement, Number of shares		16,200
Issuance of shares from private placement, Capital		$ 278,481
Ipo [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding [Line Items]
Issuance of shares from IPO, Number of shares		400,000
Issuance of shares from IPO, Capital		$ 14,654,593
Restricted stock units at $9.70 per share [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding [Line Items]
Fair value of RSUs issued, Number of shares		112,456
Fair value of RSUs issued, Capital		$ 1,090,832
Restricted Share Units of $8.29 Per Share [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding [Line Items]
Fair value of RSUs issued, Number of shares		67,567
Fair value of RSUs issued, Capital		$ 560,135
Restricted Share Units of $7.10 Per Share [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding [Line Items]
Fair value of RSUs issued, Number of shares		60,810
Fair value of RSUs issued, Capital		$ 431,757
Restricted Share Units of $2.57 Per Share [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding [Line Items]
Fair value of RSUs issued, Number of shares		82,000
Fair value of RSUs issued, Capital		$ 210,740
Restricted Share Units of $2.30 Per Share [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding [Line Items]
Fair value of RSUs issued, Number of shares		60,000
Fair value of RSUs issued, Capital		$ 138,000
Restricted Share Units of $1.84 Per Share [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding [Line Items]
Fair value of RSUs issued, Number of shares	421,052
Fair value of RSUs issued, Capital	$ 774,736
Restricted Share Units of $1.11 Per Share [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding [Line Items]
Fair value of RSUs issued, Number of shares	161,295
Fair value of RSUs issued, Capital	$ 179,037
Restricted Share Units of $0.61 Per Share [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding [Line Items]
Fair value of RSUs issued, Number of shares	140,746
Fair value of RSUs issued, Capital	$ 86,137

Share Capital (Details) - Sch_2

Share Capital (Details) - Schedule of Shares Issued and Outstanding (Parentheticals) - Shares Issued and Outstanding Capital [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Restricted stock units at $9.70 per share [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding (Parentheticals) [Line Items]
Share price, Number of shares		$ 9.7
Restricted Share Units of $8.29 Per Share [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding (Parentheticals) [Line Items]
Share price, Number of shares		8.29
Restricted Share Units of $7.10 Per Share [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding (Parentheticals) [Line Items]
Share price, Number of shares		7.1
Restricted Share Units of $2.57 Per Share [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding (Parentheticals) [Line Items]
Share price, Number of shares		2.57
Restricted Share Units of $2.30 Per Share [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding (Parentheticals) [Line Items]
Share price, Number of shares		$ 2.3
Restricted Share Units of $1.84 Per Share [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding (Parentheticals) [Line Items]
Share price, Number of shares	$ 1.84
Restricted Share Units of $1.11 Per Share [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding (Parentheticals) [Line Items]
Share price, Number of shares	1.11
Restricted Share Units of $0.61 Per Share [Member]
Share Capital (Details) - Schedule of Shares Issued and Outstanding (Parentheticals) [Line Items]
Share price, Number of shares	$ 0.61

Share Capital (Details) - Sch_3

Share Capital (Details) - Schedule of Outstanding RSUs - Restricted Stock Units [Member[ - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share Capital (Details) - Schedule of Outstanding RSUs [Line Items]
Balance at beginning	397,565
Granted	1,199,052	780,400
Exercised	(723,093)	(382,835)
Forfeited/Cancelled	(873,524)
Balance at ending		397,565

Related Party Transactions (Det

Related Party Transactions (Details)

1 Months Ended

12 Months Ended

Oct. 13, 2023 USD ($)

Sep. 27, 2023 USD ($)

Aug. 18, 2023 USD ($)

Feb. 05, 2023 USD ($) shares

Jan. 26, 2023 USD ($)

Nov. 14, 2022 USD ($)

Mar. 15, 2022 USD ($) $ / shares shares

Mar. 14, 2022 $ / shares

Jul. 31, 2023 shares

Jul. 25, 2023 USD ($) $ / shares shares

Jan. 23, 2023 USD ($) shares

Jan. 17, 2023 USD ($)

Jan. 17, 2023 EUR (€)

Dec. 31, 2023 USD ($) shares

Dec. 31, 2022 USD ($)

Oct. 13, 2023 NIO (C$)

Sep. 27, 2023 NIO (C$)

Sep. 19, 2023 shares

Aug. 18, 2023 NIO (C$)

Apr. 26, 2023 USD ($)

Apr. 26, 2023 EUR (€)

Jan. 17, 2023 EUR (€)

Dec. 31, 2022 EUR (€)

Nov. 14, 2022 EUR (€)

Nov. 03, 2022

Oct. 20, 2022 USD ($)

Nov. 03, 2021 USD ($)

Related Party Transactions (Details) [Line Items]

Convertible debenture initial value

$ 48,666

$ 551,399

€ 500,000

€ 45,000

€ 25,000

Interest rate

18%

1.25%

18%

Common shares, issued (in Shares) | shares

164,574

Share price per share (in Dollars per share) | $ / shares

$ 40

$ 25

Principal amount

$ 6,559,294

Accrued interest

23,686

$ 46,811

$ 30,224

Loans and borrowings balance

$ 6,582,980

Matured date

Jan. 31, 2023

Feb. 01, 2023

Total remaining outstanding balance

$ 360,960

Common shares (in Shares) | shares

582,193

Aggregate principal amount

1,192,953

Other payables

1,420,963

Balances payable to related parties

2,255,522

679,617

Remuneration payable to key management

Received a loan

$ 29,258

$ 2,219

$ 17,714

$ 30,224

C$ 40000

C$ 3000

C$ 24000

€ 25,000

$ 3,000,000

Bear interest amount

200

Late fee amount

$ 200

Loan balance

49,664

Business development and strategic amount

$ 650,000

$ 550,000

Issuance of RSU (in Shares) | shares

161,295

140,746

289,473

Common shares (in Shares) | shares

161,295

140,746

289,473

Payment

$ 350,395

Maturity period

12 months

Accrued interest remains outstanding

$ 19,306

Issuance of shares (in Shares) | shares

879,895

Secured convertible debenture [Member]

Related Party Transactions (Details) [Line Items]

Interest rate

Unsecured Debenture [Member]

Related Party Transactions (Details) [Line Items]

Interest rate

Halo Collective, Inc [Member] | Secured convertible debenture [Member]

Related Party Transactions (Details) [Line Items]

Convertible debenture initial value

$ 6,559,294

Halo Note [Member]

Related Party Transactions (Details) [Line Items]

Interest rate

Share price per share (in Dollars per share) | $ / shares

$ 0.62

Principal amount

$ 1,192,953

Other payables

54,808

Accrued interest remains outstanding

1,420,963

Director [Member]

Related Party Transactions (Details) [Line Items]

Convertible debenture initial value

49,192

Remuneration payable to key management

889,367

679,617

J Dhaliwal [Member]

Related Party Transactions (Details) [Line Items]

Remuneration payable to key management

99,051

K Field [Member]

Related Party Transactions (Details) [Line Items]

Remuneration payable to key management

81,384

H Singh [Member]

Related Party Transactions (Details) [Line Items]

Remuneration payable to key management

81,384

D Jenkins [Member]

Related Party Transactions (Details) [Line Items]

Remuneration payable to key management

81,384

K. Sidhu [Member]

Related Party Transactions (Details) [Line Items]

Remuneration payable to key management

375,445

T Scott [Member]

Related Party Transactions (Details) [Line Items]

Remuneration payable to key management

85,733

507,326

Y. Liang [Member]

Related Party Transactions (Details) [Line Items]

Remuneration payable to key management

28,196

T Virk [Member]

Related Party Transactions (Details) [Line Items]

Remuneration payable to key management

15,092

T Flow [Member]

Related Party Transactions (Details) [Line Items]

Remuneration payable to key management

49,617

Dr. Akkar-Schenkl [Member]

Related Party Transactions (Details) [Line Items]

Remuneration payable to key management

17,223

L Mojela [Member]

Related Party Transactions (Details) [Line Items]

Remuneration payable to key management

15,092

P Van den Berg [Member]

Related Party Transactions (Details) [Line Items]

Remuneration payable to key management

8,417

16,344

C Kié [Member]

Related Party Transactions (Details) [Line Items]

Remuneration payable to key management

15,418

22,335

G Jones [Member]

Related Party Transactions (Details) [Line Items]

Remuneration payable to key management

8,333

10,379

P Freyre [Member]

Related Party Transactions (Details) [Line Items]

Remuneration payable to key management

10,039

7,619

G Dingaan [Member]

Related Party Transactions (Details) [Line Items]

Remuneration payable to key management

8,333

10,379

B Baker [Member]

Related Party Transactions (Details) [Line Items]

Remuneration payable to key management

6,250

8,211

B.C. Ltd [Member]

Related Party Transactions (Details) [Line Items]

Accrued interest remains outstanding

31,346

Unsecured Debenture [Member]

Related Party Transactions (Details) [Line Items]

Interest rate

0.75%

Additional loan

$ 48,666

€ 45,000

Accrued interest remains outstanding

$ 2,369

Unsecured Debenture [Member] | Halo Note [Member]

Related Party Transactions (Details) [Line Items]

Interest rate

Principal amount

$ 328,000

Matured date

Jun. 25, 2023

Promissory Note [Member]

Related Party Transactions (Details) [Line Items]

Interest rate

Principal amount

$ 328,000

Matured date

Jun. 25, 2023

Issuance of shares (in Shares) | shares

582,193

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of Transactions with Key Management Personnel - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Transactions with Key Management Personnel [Abstract]
Key Management Remuneration	$ 522,669	$ 3,572,602
Stock-based compensation		898,640
Total	$ 522,669	$ 4,471,242

Income Taxes (Details)

Income Taxes (Details)	12 Months Ended
Income Taxes (Details)	Dec. 31, 2023
Kingdom of Lesotho [Member]
Income Taxes (Details) [Line Items]
Statutory tax rate	10%
Republic of Malta [Member]
Income Taxes (Details) [Line Items]
Statutory tax rate	35%
United Kingdom [Member]
Income Taxes (Details) [Line Items]
Statutory tax rate	25%
Republic of Portugal [Member]
Income Taxes (Details) [Line Items]
Statutory tax rate	21%

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Income Tax Expense (Benefit) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Taxes (Details) - Schedule of Income Tax Expense (Benefit) [Line Items]
Current income tax expense (benefit)
Kingdom of Lesotho [Member]
Income Taxes (Details) - Schedule of Income Tax Expense (Benefit) [Line Items]
Current income tax expense (benefit)
Republic of Malta [Member]
Income Taxes (Details) - Schedule of Income Tax Expense (Benefit) [Line Items]
Current income tax expense (benefit)
United Kingdom [Member]
Income Taxes (Details) - Schedule of Income Tax Expense (Benefit) [Line Items]
Current income tax expense (benefit)

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Deferred Tax Assets and Liabilities [Abstract]
Net loss before income taxes:	$ (32,275,070)	$ (11,657,674)
Statutory income tax rate	26.50%	26.50%
Income tax benefit	$ (8,552,894)	$ (3,089,284)
Non-deductible items	7,671,563	1,664,757
Non-taxable items	(759,559)	(3,420,469)
Foreign rate differential	1,630,735	(323,877)
Unrecognized loss carryforwards	10,155	5,168,873
Deferred tax assets and liabilities

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Deferred Tax Assets - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Deferred Tax Assets [Abstract]
Net operating loss before carryforwards
Unrecognized loss carryforwards

Financial Instruments (Details)

Financial Instruments (Details) - Schedule of Financial Instruments - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Trade and other payables [Member] \| Level 2 [Member]
Financial liabilities measure at amortised cost:
Financial liabilities, Carrying amount	$ 6,014,572	$ 7,139,817
Financial liabilities, Fair value	6,014,572	7,139,817
Loans and borrowings [Member] \| Level 2 [Member]
Financial liabilities measure at amortised cost:
Financial liabilities, Carrying amount	3,863,454	3,568,896
Financial liabilities, Fair value	3,863,454	3,568,896
Holdback payable [Member] \| Level 2 [Member]
Financial liabilities measure at amortised cost:
Financial liabilities, Carrying amount	400,000	377,465
Financial liabilities, Fair value	400,000	377,465
Lease Liabilities [Member] \| Level 2 [Member]
Financial liabilities measure at amortised cost:
Financial liabilities, Carrying amount	135,337	330,821
Financial liabilities, Fair value	135,337	330,821
Due to related parties [Member] \| Level 2 [Member]
Financial liabilities measure at amortised cost:
Financial liabilities, Carrying amount	2,255,522	679,617
Financial liabilities, Fair value	2,255,522	679,617
Cash and cash held in trust [Member] \| Level 1 [Member]
Financial assets measured at amortised cost:
Financial assets, Carrying amount	93,875	255,803
Financial assets, Fair value	93,875	255,803
Marketable securities [Member] \| Level 1 [Member]
Financial assets measured at amortised cost:
Financial assets, Carrying amount		263,691
Financial assets, Fair value		263,691
Trade and other receivables [Member] \| Level 2 [Member]
Financial assets measured at amortised cost:
Financial assets, Carrying amount	284,513	1,235,619
Financial assets, Fair value	284,513	1,235,619
Loan receivable [Member] \| Level 2 [Member]
Financial assets measured at amortised cost:
Financial assets, Carrying amount	593,232	483,588
Financial assets, Fair value	$ 593,232	$ 483,588

Risks Arising from Financial _3

Risks Arising from Financial Instruments and Risk Management (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2023 CAD ($)	Dec. 31, 2023 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CAD ($)	Dec. 31, 2022 EUR (€)
Risks Arising from Financial Instruments and Risk Management [Abstract]
Other variables remain constant	5%	5%	5%
Increase decrease on company’s net income	$ 17,000	$ 268,000	€ 236,000	$ 13,000	$ 181,000	€ 256,000
Percentage of accounts receivable	81%	81%	81%	85%	85%	85%
Bad debt expense				$ 332,715

Risks Arising from Financial _4

Risks Arising from Financial Instruments and Risk Management (Details) - Schedule of Foreign Currency Denominated Financial Assets and Liabilities	Dec. 31, 2023 CAD ($)	Dec. 31, 2023 GBP (£)	Dec. 31, 2023 EUR (€)	Dec. 31, 2022 CAD ($)	Dec. 31, 2022 GBP (£)	Dec. 31, 2022 EUR (€)
Currency risk [member] \| British Pound [Member]
Financial assets
Cash and cash held in trust \| £		£ 20,087			£ 75,315
Trade and other receivables \| £		104,753			149,223
Loan receivable \| £		466,000			400,000
Total financial assets \| £		590,840			624,538
Financial liabilities
Trade and other payables \| £		998,092			923,725
Loans and borrowings \| £		36,771			25,000
Total financial liabilities \| £		£ 1,034,863			£ 948,725
Market risk [member] \| Euro [Member]
Financial assets
Cash \| €			€ 46,202			€ 42,664
Trade and other receivables \| €			136,963			986,320
Total financial assets \| €			183,165			1,028,984
Financial liabilities
Trade and other payables \| €			2,171,878			3,201,180
Loans and borrowings \| €			3,225,389			3,307,633
Total financial liabilities \| €			€ 5,397,267			€ 6,508,813
Market risk [member] \| Canadian Dollar [Member]
Financial assets
Cash	$ 22,949			$ 140,423
Marketable securities				357,143
Total financial assets	22,949			497,566
Financial liabilities
Trade and other payables	3,356,916			3,629,380
Due to related party	2,744,510			810,206
Holdback payable	511,238			511,238
Lease liabilities	179,412			448,064
Loans and borrowings	340,469
Total financial liabilities	$ 7,132,545			$ 5,398,888

Segmented Information (Details)

Segmented Information (Details)	12 Months Ended
Segmented Information (Details)	Dec. 31, 2023
Segmented Information [Abstract]
Reportable segments	3

Segmented Information (Detail_2

Segmented Information (Details) - Schedule of Information About the Assets and Liabilities - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cultivation Segment [Member]
Segmented Information (Details) - Schedule of Information About the Assets and Liabilities [Line Items]
Reportable segment assets	$ 7,421,320	$ 37,392,401
Reportable segment liabilities	5,949,793	6,961,243
Revenues from external customers	1,736,369	2,517,904
Intersegment revenues
Other income (expense)	(23,026,728)	13,348,562
Finance income
Finance expense	(134,260)	(84,686)
Depreciation & amortization	4,074,548	3,507,013
Discontinued operations		(3,422,225)
Reportable segment income (loss)	(29,566,625)	3,974,069
Distribution Segment [Member]
Segmented Information (Details) - Schedule of Information About the Assets and Liabilities [Line Items]
Reportable segment assets	831,714	819,376
Reportable segment liabilities	1,314,705	1,146,980
Revenues from external customers	423,683	101,778
Intersegment revenues
Other income (expense)	117,785	(3,532)
Finance income	39	886
Finance expense	(14,638)	(49)
Depreciation & amortization	3,759	2,546
Discontinued operations
Reportable segment income (loss)	(355,688)	(8,089,036)
Corporate Segment [Member]
Segmented Information (Details) - Schedule of Information About the Assets and Liabilities [Line Items]
Reportable segment assets	586,959	785,000
Reportable segment liabilities	5,404,387	3,988,393
Revenues from external customers
Intersegment revenues
Other income (expense)	940,863	(1,289,652)
Finance income
Finance expense	(106,758)	(30,589)
Depreciation & amortization	205,424	88,764
Discontinued operations
Reportable segment income (loss)	(2,352,757)	(7,542,707)
Reportable Segments [Member]
Segmented Information (Details) - Schedule of Information About the Assets and Liabilities [Line Items]
Reportable segment assets	8,839,993	38,996,777
Reportable segment liabilities	12,668,885	12,096,616
Revenues from external customers	2,160,052	2,619,682
Intersegment revenues
Other income (expense)	(21,968,080)	12,055,378
Finance income	39	886
Finance expense	(255,656)	(115,324)
Depreciation & amortization	4,283,731	3,598,323
Discontinued operations		(3,422,225)
Reportable segment income (loss)	$ (32,275,070)	$ (11,657,674)

Segmented Information (Detail_3

Segmented Information (Details) - Schedule of Segment’s Revenues, Profit or Loss, Assets and Liabilities - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cultivation Segment [Member]
Segmented Information (Details) - Schedule of Segment’s Revenues, Profit or Loss, Assets and Liabilities [Line Items]
Total revenues	$ 1,736,369	$ 2,517,904
Elimination of inter segment revenue
Total revenue	1,736,369	2,517,904
Total profit or loss for reportable segments	(29,566,625)	7,396,294
Total loss on discontinued operations		(3,422,225)
Elimination of inter segment profit or loss
Income (Loss) before income tax expense	(29,566,625)	3,974,069
Total assets for reportable segments	7,421,320	37,392,401
Elimination of inter segment assets
Segments’ assets	7,421,320	37,392,401
Total liabilities for reportable segments	16,163,821	16,032,790
Elimination of inter segment liabilities	(10,214,029)	(9,071,547)
Entity's liabilities	5,949,792	6,961,243
Distribution Segment [Member]
Segmented Information (Details) - Schedule of Segment’s Revenues, Profit or Loss, Assets and Liabilities [Line Items]
Total revenues	423,683	101,778
Elimination of inter segment revenue
Total revenue	423,683	101,778
Total profit or loss for reportable segments	(355,688)	(8,089,036)
Total loss on discontinued operations
Elimination of inter segment profit or loss
Income (Loss) before income tax expense	(355,688)	(8,089,036)
Total assets for reportable segments	19,962,714	19,950,376
Elimination of inter segment assets	(19,131,000)	(19,131,000)
Segments’ assets	831,714	819,376
Total liabilities for reportable segments	31,223,085	29,335,641
Elimination of inter segment liabilities	(29,908,380)	(28,188,661)
Entity's liabilities	1,314,705	1,146,980
Corporate Segment [Member]
Segmented Information (Details) - Schedule of Segment’s Revenues, Profit or Loss, Assets and Liabilities [Line Items]
Total revenues
Elimination of inter segment revenue
Total revenue
Total profit or loss for reportable segments	(2,352,757)	(7,542,707)
Total loss on discontinued operations
Elimination of inter segment profit or loss
Income (Loss) before income tax expense	(2,352,757)	(7,542,707)
Total assets for reportable segments	13,716,171	13,914,212
Elimination of inter segment assets	(13,129,212)	(13,129,212)
Segments’ assets	586,959	785,000
Total liabilities for reportable segments	(25,505,597)	(26,121,029)
Elimination of inter segment liabilities	30,909,985	30,109,422
Entity's liabilities	5,404,388	3,988,393
Reportable Segments [Member]
Segmented Information (Details) - Schedule of Segment’s Revenues, Profit or Loss, Assets and Liabilities [Line Items]
Total revenues	2,160,052	2,619,682
Elimination of inter segment revenue
Total revenue	2,160,052	2,619,682
Total profit or loss for reportable segments	(32,275,070)	(8,235,449)
Total loss on discontinued operations		(3,422,225)
Elimination of inter segment profit or loss
Income (Loss) before income tax expense	(32,275,070)	(11,657,674)
Total assets for reportable segments	41,100,205	71,256,989
Elimination of inter segment assets	(32,260,212)	(32,260,212)
Segments’ assets	8,839,993	38,996,777
Total liabilities for reportable segments	21,881,309	19,247,402
Elimination of inter segment liabilities	(9,212,424)	(7,150,786)
Entity's liabilities	$ 12,668,885	$ 12,096,616

Contingencies (Details)

12 Months Ended

Oct. 30, 2023 EUR (€)

May 15, 2023 EUR (€)

Apr. 29, 2023 EUR (€)

Oct. 20, 2022 EUR (€)

Dec. 31, 2023 EUR (€)

Oct. 13, 2023 USD ($)

Oct. 13, 2023 NIO (C$)

Sep. 27, 2023 USD ($)

Sep. 27, 2023 NIO (C$)

Aug. 18, 2023 USD ($)

Aug. 18, 2023 NIO (C$)

Nov. 14, 2022 USD ($)

Nov. 14, 2022 EUR (€)

Oct. 20, 2022 USD ($)

Contingencies [Abstract]

Administrative and legal fees

€ 1,832,150.62

Losses caused by loan amount (in Dollars) | $

$ 6,849,935.69

Loan (in Dollars)

$ 29,258

C$ 40000

$ 2,219

C$ 3000

$ 17,714

C$ 24000

$ 30,224

€ 25,000

$ 3,000,000

Legal cost

€ 60,000

Employment agreement

€ 420,659.95

Agreement amount

€ 67,392

Alleged protected amount

€ 1,630,302.22

Employment agreement total

€ 151,774

Settlement agreement

€ 30,000

Subsequent Events (Details)

Subsequent Events (Details)																			12 Months Ended
Subsequent Events (Details)	Apr. 24, 2024 USD ($)	Mar. 27, 2024 EUR (€)	Mar. 24, 2024 USD ($) $ / shares shares	Mar. 06, 2024 shares	Mar. 05, 2024 USD ($) $ / shares shares	Mar. 04, 2024 USD ($) $ / shares shares	Feb. 28, 2024 shares	Feb. 20, 2024 shares	Feb. 13, 2024 shares	Feb. 02, 2024 USD ($) $ / shares shares	Feb. 01, 2024 USD ($)	Jan. 29, 2024 CAD ($)	Jan. 10, 2024 CAD ($)	Oct. 13, 2023 USD ($)	Sep. 27, 2023 USD ($)	Aug. 18, 2023 USD ($)	Mar. 15, 2022 $ / shares	Mar. 14, 2022 $ / shares	Dec. 31, 2023 USD ($) shares	Apr. 30, 2024 shares	Oct. 13, 2023 NIO (C$)	Oct. 11, 2023 shares	Sep. 27, 2023 NIO (C$)	Sep. 19, 2023 shares	Aug. 18, 2023 NIO (C$)	Aug. 14, 2023 shares	Jul. 31, 2023 shares	Jul. 25, 2023	Jun. 26, 2023 shares	Apr. 26, 2023	Feb. 05, 2023 shares	Jan. 23, 2023 shares	Jan. 17, 2023	Nov. 14, 2022 USD ($)	Nov. 14, 2022 EUR (€)	Oct. 20, 2022 USD ($)
Subsequent Events (Details) [Line Items]
Cash consideration (in Dollars) \| $																			$ (2,000,000)
Shares issued																			4,000,000
Agreement of deposit amount (in Dollars) \| $																			$ 500,000
Cash finder’s fees																			5%
Gross proceeds (in Dollars) \| $																			$ 446,250
Purcahse price per share (in Dollars per share) \| $ / shares																	$ 40	$ 25
Number of shares sold																											140,746				161,295	289,473
Shares issued																								879,895
Loan received														$ 29,258	$ 2,219	$ 17,714					C$ 40000		C$ 3000		C$ 24000									$ 30,224	€ 25,000	$ 3,000,000
Interest rate														18%	18%	18%			1%		18%		18%		18%			1.25%		4%			1%
Maturity period														12 months	12 months	12 months
Payment to release amount (in Dollars) \| $	$ 50,000
Subsequent Events [Member]
Subsequent Events (Details) [Line Items]
Shares issued										280,851
Gross proceeds (in Dollars) \| $										$ 708,000
Purcahse price per share (in Dollars per share) \| $ / shares										$ 0.406
Pre funded warrants shares							62,891	280,000	560,000	1,462,991
Number of shares sold										1
Sale of offering per share (in Dollars per share) \| $ / shares			$ 0.0001		$ 0.0001	$ 0.0001				$ 0.0001
Shares issued			3,087,443		367,870	367,870	62,891	280,000	560,000
Purchase price per share (in Dollars per share) \| $ / shares			$ 0.1217		$ 0.16872	$ 0.2054
Claim amount (in Dollars) \| $												$ 271,990
Salary amount (in Dollars) \| $												$ 60,000
Settlement amount (in Euro) \| €		€ 30,000
Shares of Incorporated a new subsidiary							1,468,243
Subsequent Events [Member] \| BC Ltd. [Member]
Subsequent Events (Details) [Line Items]
Loan received \| $													$ 40,000
Interest rate													7%
Maturity period													12 months
Subsequent Events [Member] \| Mercantile Holdings Inc. [Member]
Subsequent Events (Details) [Line Items]
Loan received \| $													$ 40,000
Interest rate													7%
Maturity period													12 months
Subsequent Events [Member] \| Alson Niu [Member]
Subsequent Events (Details) [Line Items]
Loan received \| $											$ 5,500
Interest rate											7%
Maturity period											12 months
Subsequent Events [Member] \| Pre-Funded Warrants [Member]
Subsequent Events (Details) [Line Items]
Exercise price per share (in Dollars per share) \| $ / shares			$ 0.0001		$ 0.0001	$ 0.0001				$ 0.0001
Shares issued			37,997,190		373,002	361,972														17,911,956
Gross proceeds (in Dollars) \| $			$ 5,000,000		$ 125,000	$ 150,000
Shares exercised				373,002		361,972
Common Shares [Member]
Subsequent Events (Details) [Line Items]
Shares issued																						879,895				582,193			140,746
Common Shares [Member] \| Subsequent Events [Member]
Subsequent Events (Details) [Line Items]
Number of shares sold			1		1	1
Shares issued				373,002		361,972				560,100
Warrants [member] \| Subsequent Events [Member]
Subsequent Events (Details) [Line Items]
Pre funded warrants shares										560,100