Femto (FMTO) 6-K 14 Nov 23 Current report (foreign) Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2023
Cover [Abstract]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-41408
Entity Registrant Name	BYND CANNASOFT ENTERPRISES INC
Entity Central Index Key	0001888151
Entity Address, Address Line One	7000 Akko Road
Entity Address, City or Town	Kiryat Motzkin
Entity Address, Country	IL

Consolidated Interim Statements

Consolidated Interim Statements of the Financial Position (Unaudited) - CAD ($)	Sep. 30, 2023	Dec. 31, 2022
Assets
Cash	$ 2,183,463	$ 2,392,871
Amounts receivable	137,310	227,804
Prepaid expenses	573,229	825,563
Total Current Assets	2,894,002	3,446,238
Intangible assets	45,433,153	45,139,683
Property and equipment	1,226,510	1,317,287
Total Assets	49,553,665	49,903,208
Liabilities
Trade payables and accrued liabilities	229,865	191,455
Deferred revenue	17,858	219,068
Long term loan – current portion	44,635	47,740
Total Current Liabilities	292,358	458,263
Long term loan	48,193	88,231
Liabilities for employee benefits	81,402	86,015
Total Liabilities	421,953	632,509
Shareholders’ equity
Share capital	57,950,708	54,806,522
Share purchase warrants reserve	639,879	639,879
Shares to be issued	30,799	41,875
Share-based payment reserve	665,910	570,446
Translation differences reserve	(27,014)	15,746
Capital reserve for re-measurement of defined benefit plan	16,020	13,279
Deficit	(10,144,590)	(6,817,048)
Total equity	49,131,712	49,270,699
Total Liabilities and Shareholders’ Equity	$ 49,553,665	$ 49,903,208

Consolidated Interim Statemen_2

Consolidated Interim Statements of Income (Loss) and Comprehensive Income (Loss) (Unaudited)	3 Months Ended				9 Months Ended
	Sep. 30, 2023 $ / shares	Sep. 30, 2023 CAD ($) shares	Sep. 30, 2022 $ / shares	Sep. 30, 2022 CAD ($) shares	Sep. 30, 2023 $ / shares	Sep. 30, 2023 CAD ($) shares	Sep. 30, 2022 $ / shares	Sep. 30, 2022 CAD ($) shares
Profit or loss [abstract]
Revenue		$ 202,058		$ 227,954		$ 873,740		$ 890,886
Cost of revenue		(129,973)		(101,088)		(418,473)		(371,252)
Gross profit		72,085		126,866		455,267		519,634
Consulting and marketing		122		1,842		1,791		8,030
Depreciation		3,086		8,799		9,220		26,637
General and admin expenses		369,697		206,386		940,445		630,269
Share-based compensation		77,148		21,389		95,464		146,581
Professional fees		1,037,833		580,175		2,514,024		909,330
Total operating expense		1,487,886		818,591		3,560,944		1,720,847
Loss before other loss		(1,415,801)		(691,725)		(3,105,677)		(1,201,213)
Other income (loss):
Foreign exchange gain (loss)		31,454		373,163		(124,560)		257,833
Finance expenses, net		(3,154)		(2,735)		(15,415)		(9,498)
Other operating expense		28,300		370,428		(139,975)		248,335
Loss before tax		(1,387,501)		(321,297)		(3,245,652)		(952,878)
Tax expense		(52,284)		(4,496)		(81,890)		(11,584)
Loss for the period		(1,439,785)		(325,793)		(3,327,542)		(964,462)
Items that may be reclassified to profit or loss
Remeasurement of a defined benefit plan, net		885		1,537		2,741		4,653
Exchange differences on translation of foreign operations		(5,668)		13,838		(42,760)		(11,022)
Other comprehensive income (loss) for the period		(4,783)		15,375		(40,019)		(6,369)
Total comprehensive loss		$ (1,444,568)		$ (310,418)		$ (3,367,561)		$ (970,831)
Loss per share basic | $ / shares	$ (0.04)		$ (0.01)		$ (0.09)		$ (0.03)
Loss per share diluted | $ / shares	$ (0.04)		$ (0.01)		$ (0.09)		$ (0.03)
Weighted average shares outstanding basic | shares		39,285,352		30,380,431		38,364,061		29,839,934
Weighted average shares outstanding diluted | shares		39,285,352		30,380,431		38,364,061		29,839,934

Consolidated Interim Statemen_3

Consolidated Interim Statements of Changes in Shareholders' Equity (Unaudited) - CAD ($)	Issued capital [member]	Shares To Be Issued [Member]	Share Purchase Warrants Reserve [Member]	Reserve of exchange differences on translation [member]	Reserve of share-based payments [member]	Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member]	Retained earnings [member]	Total
Balance value at Dec. 31, 2021	$ 10,843,471	$ 81,967	$ 639,879	$ 27,455	$ 550,517	$ 9,444	$ (5,152,364)	$ 7,000,369
Balance, shares at Dec. 31, 2021	29,479,100
IfrsStatementLineItems [Line Items]
Shares issued for acquisition of Zigi Carmel Initiatives and Investments Ltd. (“ZC”)(note 3)	$ 37,501,200							37,501,200
Shares issued for acquisition of Zigi Carmel Initiatives and Investments Ltd, shares	7,920,000
Proceeds for shares issued from exercise of stock options	$ 237,800							237,800
Proceeds for shares issued from exercise of stock options, shares	290,000
Shares issued for services	$ 41,876							41,876
Shares issued for services, shares	6,727
Shares to be issued for services		41,875						41,875
Proceeds for shares issued	$ 122,950	(81,967)						40,983
Proceeds for shares issued, shares	40,983
Share-based payments					146,581			146,581
Loss for the period							(964,462)	(964,462)
Other comprehensive loss for the period				(11,022)		4,653		(6,369)
Balance value at Sep. 30, 2022	$ 48,747,297	41,875	639,879	16,433	697,098	14,097	(6,116,826)	44,039,853
Balance, shares at Sep. 30, 2022	37,736,810
Balance value at Dec. 31, 2022	$ 54,806,522	41,875	639,879	15,746	570,446	13,279	(6,817,048)	49,270,699
Balance, shares at Dec. 31, 2022	37,855,932
IfrsStatementLineItems [Line Items]
Shares issued for services	$ 125,621	(41,875)						83,746
Shares issued for services, shares	24,415
Shares to be issued for services		30,799						30,799
Share-based payments					95,464			95,464
Loss for the period							(3,327,542)	(3,327,542)
Other comprehensive loss for the period				(42,760)		2,741		(40,019)
Shares issued, net	$ 3,018,565							3,018,565
Shares issued, net, shares	1,733,334
Balance value at Sep. 30, 2023	$ 57,950,708	$ 30,799	$ 639,879	$ (27,014)	$ 665,910	$ 16,020	$ (10,144,590)	$ 49,131,712
Balance, shares at Sep. 30, 2023	39,643,681							39,643,681

Consolidated Interim Statemen_4

Consolidated Interim Statements of Cash Flows (Unaudited) - CAD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Operating activities:
Loss for the period	$ (3,327,542)	$ (964,462)
Non-working capital adjustments:
Finance expense	2,658	3,862
Share-based compensation	95,464	230,332
Depreciation	10,315	28,649
Shares issued for services	114,545
Unrealized foreign exchange loss	192,472	(160,513)
Working capital adjustments:
Change in amount receivables	90,494	(19,655)
Change in trade payables and accrued liabilities	38,410	3,713
Change in deferred revenue	(201,210)	3,485
Change in prepaid expenses	252,334	(86,909)
Change in benefits to employees	(1,872)	721
Net cash used in operating activities	(2,733,932)	(960,777)
Investing activities:
Purchase of property and equipment	(2,311)	(1,014,034)
Disposal of property and equipment		1,500
Investment in intangible assets	(425,875)	(877,924)
Net cash used in investing activities	(428,186)	(1,890,458)
Financing activities:
Proceeds from exercise of stock options		237,800
Proceeds from public offering, net	3,018,565
Proceeds from private placements		40,983
Proceeds (repayment of) from long term loan	(34,199)	(34,739)
Net cash provided by financing activities	2,984,366	244,044
Net Decrease in cash	(177,752)	(2,607,191)
Effect of foreign exchange rate changes	(31,656)	154,561
Cash at beginning of period	2,392,871	5,509,984
Cash at end of period	2,183,463	3,057,354
Supplemental non-cash information
Shares issued for intangible asset in Zigi Carmel acquisition		$ 37,501,200

NATURE OF OPERATIONS AND GOING

NATURE OF OPERATIONS AND GOING CONCERN	9 Months Ended
	Sep. 30, 2023
Nature Of Operations And Going Concern
NATURE OF OPERATIONS AND GOING CONCERN	NOTE 1 – NATURE OF OPERATIONS AND GOING CONCERN BYND Cannasoft Enterprises Inc. (the “Company” or “BYND Cannasoft”) is a Canadian company which was amalgamated under the Business Corporations Act (British Columbia) on March 29, 2021. The Company’s registered address is 2264 East 11 th The Company currently operates only in Israel and through its subsidiaries (i) develops, markets and sells a proprietary client relationship management software known as “Benefit CRM” and its new Cannabis CRM platform, (ii) manages the construction, licensing and operation of a cannabis farm and indoor cannabis growing facility, and (iii) develops the EZ-G device, a unique, patent-pending device that, combined with proprietary software (provisional application), regulates the flow of low-concentration CBD oils into the soft tissues of the female sexual organs. On March 29, 2021, the Company completed the business combination transactions with BYND – Beyond Solutions Ltd. (“BYND”) (note 3). As a result of the business combination transactions, BYND became a wholly owned subsidiary of the Company. This transaction is accounted for as a reverse asset acquisition of the Company by BYND (“RTO”) (note 3). On September 22, 2022, the Company and the former shareholder of Zigi Carmel Initiatives and Investments Ltd. (“ZC”) entered into a share exchange agreement, whereby the Company would acquire 100% 7,920,000 These condensed interim consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. These financial statements do not reflect the adjustments to the carrying values of assets and liabilities, the reported revenues and expenses, and the statement of financial position classifications used, that would be necessary if the Company were unable to realize its assets and settle its liabilities as a going concern in the normal course of operations. Such adjustments could be material. BYND CANNASOFT ENTERPRISES INC. Consolidated Interim Statements of Cash Flows For the nine months ended September 30, 2023 and 2022 (Expressed in Canadian dollars) (Unaudited)

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS	9 Months Ended
	Sep. 30, 2023
Notes and other explanatory information [abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS a. Basis of presentation and statement of compliance These condensed interim consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and interpretations of the International Financial Reporting Issues Committee (“IFRIC”) applicable to the preparation of interim financial statements, including International Accounting Standard (“IAS”) 34 Interim Financial Reporting. The notes presented in these condensed consolidated interim financial statements include only significant events and transactions occurring since the Company’s last fiscal year end and they do not include all of the information required in the Company’s most recent annual consolidated financial statements. Except as noted below, these condensed consolidated interim financial statements follow the same accounting policies and methods of application as the Company’s annual financial statements and should be read in conjunction with the Company’s annual financial statements for the year ended December 31, 2022, which were prepared in accordance with IFRS as issued by IASB. There have been no significant changes in judgement or estimates from those disclosed in the consolidated financial statements for the year ended December 31, 2022. b. Basis of Consolidation The condensed consolidated interim financial statements incorporate the financial statements of the Company and of its wholly owned subsidiaries, BYND, Zigi Carmel and B.Y.B.Y.. B.Y.B.Y is owned directly through BYND and 24% of the shares of B.Y.B.Y. are held by a related party in trust for the Company for the purpose to comply with Israeli Cannabis Laws regarding the ownership of medical cannabis license rights. A subsidiary is an entity over which the Company has control, directly or indirectly, where control is defined as the power to govern the financial and operating policies of an enterprise so as to obtain benefits from its activities. A subsidiary is consolidated from the date upon which control is acquired by the Company and all intercompany transactions and balances have been eliminated on consolidation. c. Basis of Measurement The condensed consolidated interim financial statements were prepared based on the historical costs, except for financial instruments classified as fair value through profit and loss (“FVTPL”) and assets or liabilities for employee benefits, which are stated at their fair value. In addition, these financial statements have been prepared using the accrual basis of accounting, except for cash flow information. d. Currency of Operation and Currency of Presentation The condensed consolidated interim financial statements are presented in Canadian dollars. The functional currency of the Company is Canadian dollars, and the functional currency of its subsidiaries is the New Israeli Shekel (“NIS”). NIS represents the main economic environment in which the subsidiaries operate. BYND CANNASOFT ENTERPRISES INC. Consolidated Interim Statements of Cash Flows For the nine months ended September 30, 2023 and 2022 (Expressed in Canadian dollars) (Unaudited) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued) e. Significant estimates and assumptions The preparation of these condensed consolidated interim financial statements in accordance with IFRS requires the Company to use judgment in applying its accounting policies and make estimates and assumptions about reported amounts at the date of the financial statements and in the future. The Company’s management reviews these estimates and underlying assumptions on an ongoing basis, based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to estimates are adjusted for prospectively in the period in which the estimates are revised. Income taxes Provisions for income taxes are made using the best estimate of the amount expected to be paid based on a qualitative assessment of all relevant factors. The Company reviews the adequacy of these income tax provisions at the end of each reporting period. However, it is possible that at some future date an additional liability could result from audits by tax authorities. Where the final outcome of these tax-related matters is different from the amounts that were initially recorded, such differences will affect the tax provisions in the period in which such determination is made. Deferred tax assets are recognized when it is determined that the company is likely to recognize their recovery from the generation of taxable income. Useful lives of property and equipment Estimates of the useful lives of property and equipment are based on the period over which the assets are expected to be available for use. The estimated useful lives are reviewed annually and are updated if expectations differ from previous estimates due to physical wear and tear, technical or commercial obsolescence, and legal or other limits on the use of the relevant assets. In addition, the estimation of the useful lives of the relevant assets may be based on internal technical evaluation and experience with similar assets. It is possible, however, that future results of operations could be materially affected by changes in the estimates brought about by changes in the factors mentioned above. The amounts and timing of recorded expenses for any period would be affected by changes in these factors and circumstances. A reduction in the estimated useful lives of the equipment would increase the recorded expenses and decrease the non-current assets. Convertible debentures The identification of convertible note components is based on interpretations of the substance of the contractual arrangement and therefore requires judgement from management. The separation of the components affects the initial recognition of the convertible debenture at issuance and the subsequent recognition of interest on the liability component. The determination of the fair value of the liability is also based on a number of assumptions, including contractual future cash flows, discount rates and the presence of any derivative financial instruments. BYND CANNASOFT ENTERPRISES INC. Consolidated Interim Statements of Cash Flows For the nine months ended September 30, 2023 and 2022 (Expressed in Canadian dollars) (Unaudited) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENT (continued) e. Significant estimates and assumptions (continued) Other Significant Judgments The preparation of financial statements in accordance with IFRS requires the Company to make judgments, apart from those involving estimates, in applying accounting policies. The most significant judgments in applying the Company’s financial statements include: ● the assessment of the Company’s ability to continue as a going concern and whether there are events or conditions that may give rise to significant uncertainty; ● the classification of financial instruments; ● the assessment of revenue recognition using the five-step approach under IFRS 15 and the collectability of amounts receivable; and ● the determination of the functional currency of the company.

ACQUISITIONS

ACQUISITIONS	9 Months Ended
	Sep. 30, 2023
Notes and other explanatory information [abstract]
ACQUISITIONS	NOTE 3 – ACQUISITIONS Acquisition of Zigi Carmel On September 22, 2022, the Company and the former shareholder of Zigi Carmel Initiatives and Investments Ltd. (“ZC”) entered into a share exchange agreement, whereby the Company would acquire 100 7,920,000 The acquisition of ZC has been accounted for as asset acquisition according to IFRS 2 Share-based Payment Business Combinations SCHEDULE OF CONTINGENT CONSIDERATION Consideration transferred: $ Fair value of shares retained by former BYND Cannasoft shareholders Forgiveness of BYND debt Value allocated to shares issued ( 7,920,000 5.40 42,768,000 Fair value of assets and liabilities acquired: Cash Amount receivable Investments 137,811 Intangible asset – patents pending 42,768,000 Trade payable and other liabilities Shareholder loan (137,811 ) Fair value of assets and liabilities 42,768,000 The intangible asset acquired in the acquisition of ZC is attributed to 2 patents pending for a therapeutic device (the “EZ-G” device) owned by ZC. The company has determined that the patents pending shall not be amortized until they are approved and then will be amortized over the course of their life. BYND CANNASOFT ENTERPRISES INC. Consolidated Interim Statements of Cash Flows For the nine months ended September 30, 2023 and 2022 (Expressed in Canadian dollars) (Unaudited) NOTE 3 – ACQUISITIONS (continued) Acquisition of B.Y.B.Y. On October 1, 2020, BYND and the former shareholders of B.Y.B.Y. entered into a share exchange agreement, whereby BYND would acquire 74 54.58 26 agreement was executed and held in escrow, and the share exchange was fully completed on March 29, 2021. The acquisition of B.Y.B.Y. has been accounted for as asset acquisition according to IFRS 2 Share-based Payment Business Combinations SCHEDULE OF CONTINGENT CONSIDERATION Consideration transferred: $ Value allocated to 9,832,495 840,941 Fair value of assets and liabilities acquired: Amount receivable 3,759 Intangible asset 850,000 Trade payable and other liabilities (12,818 ) Fair value of assets and liabilities 840,941 The intangible asset acquired in the acquisition of B.Y.B.Y. is attributed to the primary growing license for medical cannabis in Israel held by B.Y.B.Y.. The company has determined that the license shall not be amortized, but rather will be tested for impairment at least annually or when there are any further indicators of impairment. Reverse Takeover of BYND Cannasoft On December 16, 2019, BYND entered into a Business Combination Agreement (“BCA”) with 1232986 B.C. Ltd. (“NumberCo”), Lincoln Acquisitions Corp. (“Lincoln”) and the shareholders of BYND. Pursuant to the terms of the BCA: (i) Lincoln and NumberCo would amalgamate to form a new company to be named “BYND Cannasoft Enterprises Inc.” (the “Company” or “BYND Cannasoft”), and (ii) the Company would acquire all of the issued and outstanding shares of BYND from its shareholders in exchange for a pro rated number of shares of BYND Cannasoft (the “Share Exchange Transaction” and together with the Amalgamation Transaction, the “Business Combination Transactions”). BYND CANNASOFT ENTERPRISES INC. Consolidated Interim Statements of Cash Flows For the nine months ended September 30, 2023 and 2022 (Expressed in Canadian dollars) (Unaudited) NOTE 3 – ACQUISITIONS (continued) Reverse Takeover of BYND Cannasoft (continued) On March 29, 2021, the Company issued an aggregate of 18,015,883 1,761 As a result of the Share Exchange, BYND is deemed to be the acquirer for accounting purposes (“Reverse Takeover”) and therefore its assets, liabilities and operations are included in the consolidated interim financial statements at their historical carrying value, with the operations of the Company being included from March 29, 2021, the closing date of the Reverse Takeover, and onwards. At the time of the reverse takeover, the Company did not constitute a business as defined under IFRS 3 Business Combination Share-based Payments SCHEDULE OF CONTINGENT CONSIDERATION Consideration transferred: $ Fair value of shares retained by former BYND Cannasoft shareholders ( 6,269,117 0.82 5,140,676 Forgiveness of BYND debt (276,210 ) Total consideration transferred 4,864,466 Fair value of identifiable assets and liabilities acquired: Cash 494,144 Amount receivable 1 Trade payable and other liabilities (24,069 ) Total net assets acquired 470,076 Listing expense 4,394,390

AMOUNTS RECEIVABLES

AMOUNTS RECEIVABLES	9 Months Ended
	Sep. 30, 2023
Notes and other explanatory information [abstract]
AMOUNTS RECEIVABLES	NOTE 4 – AMOUNTS RECEIVABLES SCHEDULE OF AMOUNTS RECEIVABLE September 30, 2023 December 31, 2022 Trades receivable $ 118,794 $ 136,274 Income tax advances 17,773 90,528 Due from shareholders 743 1,002 Amounts receivable $ 137,310 $ 227,804 BYND CANNASOFT ENTERPRISES INC. Consolidated Interim Statements of Cash Flows For the nine months ended September 30, 2023 and 2022 (Expressed in Canadian dollars) (Unaudited)

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2023
Disclosure of detailed information about intangible assets [abstract]
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS The Company’s intangible assets relate to the proprietary Cannabis CRM software the Company is Developing, Patents pending for the EZ-G device (Note 3) as well as the primary growing license for medical cannabis in Israel (Note 3). The Additions for the Software include cost of wages of the software developers for the time they spend on developing the Cannabis CRM software. The additions for the Patents include the fair value attributed to the Patents upon the acquisition of ZC as well as transaction and other costs in the amount of $ 221,018 SCHEDULE OF PATENTS INCLUDE THE FAIR VALUE ATTRIBUTED TO THE PATENTS UPON THE ACQUISITION Software License Patents Total Cost Balance, December 31, 2021 $ 450,429 $ 850,000 $ - $ 1,300,429 Additions 910,197 - 42,961,382 43,871,579 Translation differences (32,325 ) - - (32,385 ) Balance, December 31, 2022 1,328,301 850,000 42,961,382 45,139,683 Additions 369,771 - 56,104 425,875 Translation differences (132,405 ) - - (132,405 ) Balance, September 30, 2023 $ 1,565,667 $ 850,000 43,017,486 $ 45,433,153 Accumulated depreciation Balance, December 31, 2021 $ - $ - - $ - Depreciation - - - - Balance, December 31, 2022 - - - - Depreciation - - - - Balance, September 30, 2023 $ - $ - - $ - Net book value At December 31, 2022 $ 1,328,301 $ 850,000 42,961,382 $ 45,139,683 At September 30, 2023 $ 1,565,667 $ 850,000 43,017,486 $ 45,433,153 BYND CANNASOFT ENTERPRISES INC. Consolidated Interim Statements of Cash Flows For the nine months ended September 30, 2023 and 2022 (Expressed in Canadian dollars) (Unaudited)

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2023
Disclosure of detailed information about property, plant and equipment [abstract]
PROPERTY AND EQUIPMENT	NOTE 6 – PROPERTY AND EQUIPMENT SCHEDULE OF PROPERTY AND EQUIPMENT Computers & Equipment Vehicles Furniture & Equipment Capital Work In Progress Total Cost Balance, January 1, 2022 $ 31,944 $ 192,482 $ 35,414 $ 390,059 $ 649,899 Additions 460 - - 938,175 938,635 Disposals (1,500 ) - - - (1,500 ) Translation differences (1,885 ) (11,430 ) (2,104 ) (27,037 ) (42,456 ) Balance, December 31, 2022 29,019 181,052 33,310 1,301,197 1,544,578 Property, plant and equipment, beginning balance 29,019 181,052 33,310 1,301,197 1,544,578 Additions 5,154 - 831 711 6,696 Disposals - - - - - Translation differences (2,583 ) (15,663 ) (2,920 ) (86,122 ) (107,288 ) Balance, September 30, 2023 $ 31,590 $ 165,389 $ 31,221 $ 1,215,786 $ 1,443,986 Property, plant and equipment, ending balance $ 31,590 $ 165,389 $ 31,221 $ 1,215,786 $ 1,443,986 Accumulated depreciation Balance as of January 1, 2022 $ 26,794 $ 150,219 $ 29,645 - $ 206,658 Depreciation 2,399 28,405 2,297 - 33,101 Translation differences (1,605 ) (9,089 ) (1,774 ) - (12,468 ) Balance, December 31, 2022 27,588 169,535 30,168 - 227,291 Property, plant and equipment, beginning balance 27,588 169,535 30,168 - 227,291 Depreciation 1,516 7,099 1,699 - 10,314 Translation differences (2,438 ) (15,002 ) (2,689 ) - (20,129 ) Balance, September 30, 2023 $ 26,666 $ 161,632 $ 29,178 - $ 217,476 Property, plant and equipment, ending balance $ 26,666 $ 161,632 $ 29,178 - $ 217,476 Net book value At December 31, 2022 $ 1,431 $ 11,517 $ 3,142 $ 1,301,197 $ 1,317,287 At September 30, 2023 $ 4,924 $ 3,757 $ 2,043 $ 1,215,786 $ 1,226,510 Property, plant and equipment, net $ 4,924 $ 3,757 $ 2,043 $ 1,215,786 $ 1,226,510 During the nine months ended September 30, 2023, depreciation of $ 1,095 2,012 As at September 30, 2023 and December 31, 2022 the Company’s Capital work in progress relates to the ongoing investment in the future medical cannabis cultivation facility in Moshav Kochav Michael, Israel which includes permits, design, software development and IT infrastructure. The Company considered indicators of impairment at December 31, 2022 and 2021. The Company did no BYND CANNASOFT ENTERPRISES INC. Consolidated Interim Statements of Cash Flows For the nine months ended September 30, 2023 and 2022 (Expressed in Canadian dollars) (Unaudited)

TRADE PAYABLES AND ACCRUED LIAB

TRADE PAYABLES AND ACCRUED LIABILITIES	9 Months Ended
	Sep. 30, 2023
Notes and other explanatory information [abstract]
TRADE PAYABLES AND ACCRUED LIABILITIES	NOTE 7 – TRADE PAYABLES AND ACCRUED LIABILITIES SCHEDULE OF TRADE PAYABLES AND ACCRUED LIABILITIES September 30, 2023 December 31, 2022 Trades payable $ 38,824 $ 40,241 Due to related parties 72,725 37,094 VAT, income and dividend taxes payable 52,699 43,703 Salaries payable 65,617 70,417 Trade payables and accrued liabilities $ 229,865 $ 191,455

RELATED PARTY TRANSACTIONS BALA

RELATED PARTY TRANSACTIONS BALANCES	9 Months Ended
	Sep. 30, 2023
Notes and other explanatory information [abstract]
RELATED PARTY TRANSACTIONS BALANCES	NOTE 8– RELATED PARTY TRANSACTIONS BALANCES Key management personnel include those persons having authority and responsibility for planning, directing and controlling the activities of the Company as a whole. The Company has determined that key management personnel consist of members of the Company’s Board of Directors and corporate officers. The remuneration of directors and key management personnel, not including normal employee compensation, made during the nine months ended September 30, 2023 and the nine months ended September 30, 2022 is set out below: SCHEDULE OF RELATED PARTY TRANSACTIONS September 30, 2023 September 30, 2022 salary (cost of sales) 169,905 148,656 consulting (capital work in progress) - 75,171 salary (intangible asset – software) 138,667 448,850 consulting (professional fees) 164,568 72,000 salary (general and administrative expenses) 476,037 232,500 Total $ 949,177 $ 977,177 As at September 30, 2023, $ 743 1,002 As at September 30, 2023, $ 72,725 37,094

LONG TERM LOAN

LONG TERM LOAN	9 Months Ended
	Sep. 30, 2023
Borrowings [abstract]
LONG TERM LOAN	NOTE 9 – LONG TERM LOAN During the year ended December 31, 2020, the Company secured a term loan with a principal amount of $ 175,901 500,000 3.14 September 18, 2025 8,795 25,000 BYND CANNASOFT ENTERPRISES INC. Consolidated Interim Statements of Cash Flows For the nine months ended September 30, 2023 and 2022 (Expressed in Canadian dollars) (Unaudited) NOTE 9 – LONG TERM LOAN (continued) The activities of the long term loan during the nine month ended September 30, 2023 are as follows: SCHEDULE OF LONG TERM LOAN September 30, 2023 December 31, 2022 Balance, opening $ 135,971 $ 192,651 Repayments (34,199 ) (46,561 ) Interest expense, accrued 2,658 4,977 Translation difference (11,602 ) (15,096 ) Balance, ending 92,828 135,971 Less: Long term loan – current portion 44,635 47,740 Long term loan $ 48,193 $ 88,231 The undiscounted repayments for each of the next three years and in the aggregate are: SCHEDULE OF UNDISCOUNTED REPAYMENTS Year ended Amount December 31, 2023 $ 13,184 December 31, 2024 44,982 December 31, 2025 34,662 Total $ 92,828

EMPLOYEE BENEFITS

EMPLOYEE BENEFITS	9 Months Ended
	Sep. 30, 2023
Notes and other explanatory information [abstract]
EMPLOYEE BENEFITS	NOTE 10 – EMPLOYEE BENEFITS The severance pay liability constitutes a defined benefit plan and was calculated using actuarial assumptions. In measuring the present value of the defined benefit obligation and the current service costs the projected unit credit method was used. a. Plan assets (liability) Information on the Company’s defined benefit pension plans and other defined benefit plans, in aggregate, is summarized as follows: SCHEDULE OF PLAN ASSET (LIABILITY) September 30, 2023 December 31, 2022 Defined benefit plan liabilities $ (81,402 ) $ (86,015 ) Less: fair value of plan assets or asset ceiling - - Total $ (81,402 ) $ (86,015 ) BYND CANNASOFT ENTERPRISES INC. Consolidated Interim Statements of Cash Flows For the nine months ended September 30, 2023 and 2022 (Expressed in Canadian dollars) (Unaudited) NOTE 10 – EMPLOYEE BENEFITS (continued) b. Changes in the present value of the defined benefit plan liability The following are the continuities of the fair value of plan assets and the present value of the defined benefit plan obligations: SCHEDULE OF CHANGE IN THE PRESENT VALUE OF THE DEFINED BENEFIT PLAN LIABILITY September 30, 2023 December 31, 2022 Balance, opening $ (86,015 ) $ (87,058 ) Recognized in profit this year: Interest costs (1,404 ) (1,964 ) Current service cost (4,302 ) (6,023 ) Recognized in other comprehensive profit: Actuary loss for change of assumptions 2,741 3,835 Translation differences 7,578 5,195 Balance, ending $ (81,402 ) $ (86,015 ) The actual amount paid may vary from the estimate based on actuarial valuations being completed, investment performance, volatility in discount rates, regulatory requirements and other factors. c. Major assumptions in determining the defined benefit plan liability The principal actuarial assumptions used in calculating the Company’s defined benefit plan obligations and net defined benefit plan cost for the year were as follows (expressed as weighted averages): SCHEDULE OF MAJOR ASSUMPTIONS IN DETERMINING THE DEFINED BENEFITS PLAN LIABILITY September 30, 2023 December 31, 2022 Capitalization rate 2.73 % 2.73 % Salary growth rate 0 % 0 % Retirement rate 5 % 5 %

SHARE CAPITAL

SHARE CAPITAL	9 Months Ended
	Sep. 30, 2023
SHARE CAPITAL	NOTE 11 – SHARE CAPITAL Authorized Unlimited number of common shares without par value. Issued As at September 30, 2023 39,643,681 During the nine months ended September 30, 2023 On January 3, 2023, the Company issued 6,727 On April 4, 2023, the Company issued 6,727 On April 27, 2023, the Company granted 43,847 BYND CANNASOFT ENTERPRISES INC. Consolidated Interim Statements of Cash Flows For the nine months ended September 30, 2023 and 2022 (Expressed in Canadian dollars) (Unaudited) NOTE 11 – SHARE CAPITAL (continued) On July 4, 2023, the Company issued 10,961 On July 19, 2023 the Company issued 1,733,334 1.50 2.6 On August 8, 2023, the Company granted 27,819 During the nine months ended September 30, 2022 On January 13, 2022, the Company completed a non-brokered private placement financing wherein it raised $ 122,950 40,983 3.00 On May 3, 2022, 150,000 $ 123,000 On July 4, 2022 the Company issued 6,727 On September 20, 2022 140,000 of $ 114,800 On September 22, 2022, as part of the acquisition of Zigi Carmel described in note 4, the Company issued 7,920,000 Stock options The Company has a stock option plan to grant incentive stock options to directors, officers, employees and consultants. Under the plan, the aggregate number of common shares that may be subject to option at any one time may not exceed 10% of the issued common shares of the Company as of that date, including options granted prior to the adoption of the plan. The exercise price of these options is not less than the Company’s closing market price on the day prior to the grant of the options less the applicable discount permitted by the CSE. Options granted may not exceed a term of five years. BYND CANNASOFT ENTERPRISES INC. Consolidated Interim Statements of Cash Flows For the nine months ended September 30, 2023 and 2022 (Expressed in Canadian dollars) (Unaudited) A summary of the stock options outstanding for the nine months ended September 30, 2023 are summarized as follows: NOTE 11 – SHARE CAPITAL (continued) SCHEDULE OF STOCK OPTIONS OUTSTANDING Number of Options Weighted Average Exercise Price Outstanding at January 1, 2022 - - Granted during the period 895,000 1.16 Exercised during the period (290,000 ) $ 0.82 Granted during the period 10,000 $ 6.20 Outstanding at December 31, 2022 615,000 $ 1.41 Exercisable at December 31, 2022 612,500 $ 1.39 Granted during the period 10,000 $ 3.82 Granted during the period 90,000 $ 1.93 Outstanding at September 30, 2023 715,000 $ 1.51 Exercisable at September 30, 2023 642,500 $ 1.44 Additional information regarding stock options outstanding as of September 30, 2023, is as follows: SCHEDULE OF ADDITIONAL STOCK OPTIONS OUTSTANDING Outstanding Exercisable Number of stock options Weighted average remaining contractual life (years) Weighted Average Exercise Price Number of stock options Weighted Average Exercise Price 250,000 2.50 $ 0.82 250,000 $ 0.82 240,000 2.75 $ 1.22 240,000 $ 1.22 115,000 3.08 $ 2.65 115,000 $ 2.65 10,000 3.75 $ 6.20 10,000 $ 6.20 10,000 4.58 $ 3.82 5,000 $ 3.82 90,000 4.83 $ 1.93 22,500 $ 1.93 715,000 3.02 $ 1.51 642,500 $ 1.44 During the year ended December 31, 2021, there were 780,000 0.82 The options are exercisable for a period five years from the grant date and are subject to the following vesting schedule: 25% upon listing of the Company’s shares on the Canadian Stock Exchange, 25% on 90 days thereafter, 25% on 180 days thereafter and the remainder on 270 days thereafter 240,000 1.22 115,000 2.65 During the year ended December 31, 2022, there were 10,000 6.20 290,000 BYND CANNASOFT ENTERPRISES INC. Consolidated Interim Statements of Cash Flows For the nine months ended September 30, 2023 and 2022 (Expressed in Canadian dollars) (Unaudited) NOTE 11 – SHARE CAPITAL (continued) During the period ended September 30, 2023, there were 10,000 3.82 90,000 1.93 As at December 31, 2022, 612,500 642,500 550,517 153,909 During the period ended September 30, 2023, the Company recorded $ 95,464 Details of the fair value of options granted and the assumptions used in the Black-Scholes option pricing model are as follows: SCHEDULE OF WEIGHTED AVERAGE ASSUMPTIONS 2023 2022 Weighted average fair value of options granted $ 1.61 $ 3.96 Risk-free interest rate 3.76 % 3.56 % Estimated life (in years) 5 5 Expected volatility 100.64 % 75.91 % Expected dividend yield 0 % 0 %

REVENUE AND DEFERRED REVENUE

REVENUE AND DEFERRED REVENUE	9 Months Ended
	Sep. 30, 2023
Notes and other explanatory information [abstract]
REVENUE AND DEFERRED REVENUE	NOTE 12 – REVENUE AND DEFERRED REVENUE SCHEDULE OF REVENUE FROM SOURCES September 30, 2023 September 30, 2022 Software development $ 584,037 $ 568,605 Software license 201,562 212,819 Software supports 38,464 42,440 Cloud hosting 41,237 60,059 Others 8,440 6,963 Revenue $ 873,740 $ 890,886 The Company recognized revenues from contracts with customers in accordance with the following timing under IFRS 15: SCHEDULE OF REVENUE UNDER TIMING September 30, 2023 September 30, 2022 Revenue recognized over time $ 672,178 $ 678,067 Revenue recognized at a point of time 201,562 212,819 Revenue $ 873,740 $ 890,886 Deferred revenue represents contract liabilities for customer payments received related to services yet to be provided subsequent to the reporting date. Significant changes in deferred revenue are as follows: BYND CANNASOFT ENTERPRISES INC. Consolidated Interim Statements of Cash Flows For the nine months ended September 30, 2023 and 2022 (Expressed in Canadian dollars) (Unaudited) NOTE 12 – REVENUE AND DEFERRED REVENUE (continued) SCHEDULE OF DEFERRED REVENUE September 30, 2023 December 31, 2022 Deferred revenue, beginning $ 219,068 $ 30,046 Customer payments received attributable to contract liabilities for unearned revenue 17,500 263,404 Revenue recognized from fulfilling contract liabilities 218,710 74,381 Deferred revenue, ending $ 17,858 $ 219,068 The Company derives significant revenues from one customer, which exceeds 10% of total revenues. Revenues earned from that customer were 82 85

COST OF REVENUE

COST OF REVENUE	9 Months Ended
	Sep. 30, 2023
Notes and other explanatory information [abstract]
COST OF REVENUE	NOTE 13 – COST OF REVENUE Cost of revenue incurred are comprised of the following: SCHEDULE OF COST OF REVENUE September 30, 2023 September 30, 2022 Salaries and benefits $ 385,072 $ 348,884 Software and other 32,306 20,356 Depreciation 1,095 2,012 Cost of revenue $ 418,473 $ 371,252

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2023
Notes and other explanatory information [abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS On October 23, 2023, the Company issued 24,869

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (Policies)	9 Months Ended
	Sep. 30, 2023
Notes and other explanatory information [abstract]
Basis of presentation and statement of compliance	a. Basis of presentation and statement of compliance These condensed interim consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and interpretations of the International Financial Reporting Issues Committee (“IFRIC”) applicable to the preparation of interim financial statements, including International Accounting Standard (“IAS”) 34 Interim Financial Reporting. The notes presented in these condensed consolidated interim financial statements include only significant events and transactions occurring since the Company’s last fiscal year end and they do not include all of the information required in the Company’s most recent annual consolidated financial statements. Except as noted below, these condensed consolidated interim financial statements follow the same accounting policies and methods of application as the Company’s annual financial statements and should be read in conjunction with the Company’s annual financial statements for the year ended December 31, 2022, which were prepared in accordance with IFRS as issued by IASB. There have been no significant changes in judgement or estimates from those disclosed in the consolidated financial statements for the year ended December 31, 2022.
Basis of Consolidation	b. Basis of Consolidation The condensed consolidated interim financial statements incorporate the financial statements of the Company and of its wholly owned subsidiaries, BYND, Zigi Carmel and B.Y.B.Y.. B.Y.B.Y is owned directly through BYND and 24% of the shares of B.Y.B.Y. are held by a related party in trust for the Company for the purpose to comply with Israeli Cannabis Laws regarding the ownership of medical cannabis license rights. A subsidiary is an entity over which the Company has control, directly or indirectly, where control is defined as the power to govern the financial and operating policies of an enterprise so as to obtain benefits from its activities. A subsidiary is consolidated from the date upon which control is acquired by the Company and all intercompany transactions and balances have been eliminated on consolidation.
Basis of Measurement	c. Basis of Measurement The condensed consolidated interim financial statements were prepared based on the historical costs, except for financial instruments classified as fair value through profit and loss (“FVTPL”) and assets or liabilities for employee benefits, which are stated at their fair value. In addition, these financial statements have been prepared using the accrual basis of accounting, except for cash flow information.
Currency of Operation and Currency of Presentation	d. Currency of Operation and Currency of Presentation The condensed consolidated interim financial statements are presented in Canadian dollars. The functional currency of the Company is Canadian dollars, and the functional currency of its subsidiaries is the New Israeli Shekel (“NIS”). NIS represents the main economic environment in which the subsidiaries operate. BYND CANNASOFT ENTERPRISES INC. Consolidated Interim Statements of Cash Flows For the nine months ended September 30, 2023 and 2022 (Expressed in Canadian dollars) (Unaudited) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued)
Significant estimates and assumptions	e. Significant estimates and assumptions The preparation of these condensed consolidated interim financial statements in accordance with IFRS requires the Company to use judgment in applying its accounting policies and make estimates and assumptions about reported amounts at the date of the financial statements and in the future. The Company’s management reviews these estimates and underlying assumptions on an ongoing basis, based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to estimates are adjusted for prospectively in the period in which the estimates are revised. Income taxes Provisions for income taxes are made using the best estimate of the amount expected to be paid based on a qualitative assessment of all relevant factors. The Company reviews the adequacy of these income tax provisions at the end of each reporting period. However, it is possible that at some future date an additional liability could result from audits by tax authorities. Where the final outcome of these tax-related matters is different from the amounts that were initially recorded, such differences will affect the tax provisions in the period in which such determination is made. Deferred tax assets are recognized when it is determined that the company is likely to recognize their recovery from the generation of taxable income. Useful lives of property and equipment Estimates of the useful lives of property and equipment are based on the period over which the assets are expected to be available for use. The estimated useful lives are reviewed annually and are updated if expectations differ from previous estimates due to physical wear and tear, technical or commercial obsolescence, and legal or other limits on the use of the relevant assets. In addition, the estimation of the useful lives of the relevant assets may be based on internal technical evaluation and experience with similar assets. It is possible, however, that future results of operations could be materially affected by changes in the estimates brought about by changes in the factors mentioned above. The amounts and timing of recorded expenses for any period would be affected by changes in these factors and circumstances. A reduction in the estimated useful lives of the equipment would increase the recorded expenses and decrease the non-current assets. Convertible debentures The identification of convertible note components is based on interpretations of the substance of the contractual arrangement and therefore requires judgement from management. The separation of the components affects the initial recognition of the convertible debenture at issuance and the subsequent recognition of interest on the liability component. The determination of the fair value of the liability is also based on a number of assumptions, including contractual future cash flows, discount rates and the presence of any derivative financial instruments. BYND CANNASOFT ENTERPRISES INC. Consolidated Interim Statements of Cash Flows For the nine months ended September 30, 2023 and 2022 (Expressed in Canadian dollars) (Unaudited) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENT (continued) e. Significant estimates and assumptions (continued) Other Significant Judgments The preparation of financial statements in accordance with IFRS requires the Company to make judgments, apart from those involving estimates, in applying accounting policies. The most significant judgments in applying the Company’s financial statements include: ● the assessment of the Company’s ability to continue as a going concern and whether there are events or conditions that may give rise to significant uncertainty; ● the classification of financial instruments; ● the assessment of revenue recognition using the five-step approach under IFRS 15 and the collectability of amounts receivable; and ● the determination of the functional currency of the company.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	9 Months Ended
	Sep. 30, 2023
IfrsStatementLineItems [Line Items]
SCHEDULE OF CONTINGENT CONSIDERATION	SCHEDULE OF CONTINGENT CONSIDERATION Consideration transferred: $ Fair value of shares retained by former BYND Cannasoft shareholders ( 6,269,117 0.82 5,140,676 Forgiveness of BYND debt (276,210 ) Total consideration transferred 4,864,466 Fair value of identifiable assets and liabilities acquired: Cash 494,144 Amount receivable 1 Trade payable and other liabilities (24,069 ) Total net assets acquired 470,076 Listing expense 4,394,390
Zigi Carmel Initiatives and Investments Ltd. [member]
IfrsStatementLineItems [Line Items]
SCHEDULE OF CONTINGENT CONSIDERATION	SCHEDULE OF CONTINGENT CONSIDERATION Consideration transferred: $ Fair value of shares retained by former BYND Cannasoft shareholders Forgiveness of BYND debt Value allocated to shares issued ( 7,920,000 5.40 42,768,000 Fair value of assets and liabilities acquired: Cash Amount receivable Investments 137,811 Intangible asset – patents pending 42,768,000 Trade payable and other liabilities Shareholder loan (137,811 ) Fair value of assets and liabilities 42,768,000
B.Y.B.Y. Investments and Promotions Ltd. [member]
IfrsStatementLineItems [Line Items]
SCHEDULE OF CONTINGENT CONSIDERATION	SCHEDULE OF CONTINGENT CONSIDERATION Consideration transferred: $ Value allocated to 9,832,495 840,941 Fair value of assets and liabilities acquired: Amount receivable 3,759 Intangible asset 850,000 Trade payable and other liabilities (12,818 ) Fair value of assets and liabilities 840,941

AMOUNTS RECEIVABLES (Tables)

AMOUNTS RECEIVABLES (Tables)	9 Months Ended
	Sep. 30, 2023
Notes and other explanatory information [abstract]
SCHEDULE OF AMOUNTS RECEIVABLE	SCHEDULE OF AMOUNTS RECEIVABLE September 30, 2023 December 31, 2022 Trades receivable $ 118,794 $ 136,274 Income tax advances 17,773 90,528 Due from shareholders 743 1,002 Amounts receivable $ 137,310 $ 227,804

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2023
Disclosure of detailed information about intangible assets [abstract]
SCHEDULE OF PATENTS INCLUDE THE FAIR VALUE ATTRIBUTED TO THE PATENTS UPON THE ACQUISITION	SCHEDULE OF PATENTS INCLUDE THE FAIR VALUE ATTRIBUTED TO THE PATENTS UPON THE ACQUISITION Software License Patents Total Cost Balance, December 31, 2021 $ 450,429 $ 850,000 $ - $ 1,300,429 Additions 910,197 - 42,961,382 43,871,579 Translation differences (32,325 ) - - (32,385 ) Balance, December 31, 2022 1,328,301 850,000 42,961,382 45,139,683 Additions 369,771 - 56,104 425,875 Translation differences (132,405 ) - - (132,405 ) Balance, September 30, 2023 $ 1,565,667 $ 850,000 43,017,486 $ 45,433,153 Accumulated depreciation Balance, December 31, 2021 $ - $ - - $ - Depreciation - - - - Balance, December 31, 2022 - - - - Depreciation - - - - Balance, September 30, 2023 $ - $ - - $ - Net book value At December 31, 2022 $ 1,328,301 $ 850,000 42,961,382 $ 45,139,683 At September 30, 2023 $ 1,565,667 $ 850,000 43,017,486 $ 45,433,153

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2023
Disclosure of detailed information about property, plant and equipment [abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	SCHEDULE OF PROPERTY AND EQUIPMENT Computers & Equipment Vehicles Furniture & Equipment Capital Work In Progress Total Cost Balance, January 1, 2022 $ 31,944 $ 192,482 $ 35,414 $ 390,059 $ 649,899 Additions 460 - - 938,175 938,635 Disposals (1,500 ) - - - (1,500 ) Translation differences (1,885 ) (11,430 ) (2,104 ) (27,037 ) (42,456 ) Balance, December 31, 2022 29,019 181,052 33,310 1,301,197 1,544,578 Property, plant and equipment, beginning balance 29,019 181,052 33,310 1,301,197 1,544,578 Additions 5,154 - 831 711 6,696 Disposals - - - - - Translation differences (2,583 ) (15,663 ) (2,920 ) (86,122 ) (107,288 ) Balance, September 30, 2023 $ 31,590 $ 165,389 $ 31,221 $ 1,215,786 $ 1,443,986 Property, plant and equipment, ending balance $ 31,590 $ 165,389 $ 31,221 $ 1,215,786 $ 1,443,986 Accumulated depreciation Balance as of January 1, 2022 $ 26,794 $ 150,219 $ 29,645 - $ 206,658 Depreciation 2,399 28,405 2,297 - 33,101 Translation differences (1,605 ) (9,089 ) (1,774 ) - (12,468 ) Balance, December 31, 2022 27,588 169,535 30,168 - 227,291 Property, plant and equipment, beginning balance 27,588 169,535 30,168 - 227,291 Depreciation 1,516 7,099 1,699 - 10,314 Translation differences (2,438 ) (15,002 ) (2,689 ) - (20,129 ) Balance, September 30, 2023 $ 26,666 $ 161,632 $ 29,178 - $ 217,476 Property, plant and equipment, ending balance $ 26,666 $ 161,632 $ 29,178 - $ 217,476 Net book value At December 31, 2022 $ 1,431 $ 11,517 $ 3,142 $ 1,301,197 $ 1,317,287 At September 30, 2023 $ 4,924 $ 3,757 $ 2,043 $ 1,215,786 $ 1,226,510 Property, plant and equipment, net $ 4,924 $ 3,757 $ 2,043 $ 1,215,786 $ 1,226,510

TRADE PAYABLES AND ACCRUED LI_2

TRADE PAYABLES AND ACCRUED LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2023
Notes and other explanatory information [abstract]
SCHEDULE OF TRADE PAYABLES AND ACCRUED LIABILITIES	SCHEDULE OF TRADE PAYABLES AND ACCRUED LIABILITIES September 30, 2023 December 31, 2022 Trades payable $ 38,824 $ 40,241 Due to related parties 72,725 37,094 VAT, income and dividend taxes payable 52,699 43,703 Salaries payable 65,617 70,417 Trade payables and accrued liabilities $ 229,865 $ 191,455

RELATED PARTY TRANSACTIONS BA_2

RELATED PARTY TRANSACTIONS BALANCES (Tables)	9 Months Ended
	Sep. 30, 2023
Notes and other explanatory information [abstract]
SCHEDULE OF RELATED PARTY TRANSACTIONS	SCHEDULE OF RELATED PARTY TRANSACTIONS September 30, 2023 September 30, 2022 salary (cost of sales) 169,905 148,656 consulting (capital work in progress) - 75,171 salary (intangible asset – software) 138,667 448,850 consulting (professional fees) 164,568 72,000 salary (general and administrative expenses) 476,037 232,500 Total $ 949,177 $ 977,177

LONG TERM LOAN (Tables)

LONG TERM LOAN (Tables)	9 Months Ended
	Sep. 30, 2023
Borrowings [abstract]
SCHEDULE OF LONG TERM LOAN	The activities of the long term loan during the nine month ended September 30, 2023 are as follows: SCHEDULE OF LONG TERM LOAN September 30, 2023 December 31, 2022 Balance, opening $ 135,971 $ 192,651 Repayments (34,199 ) (46,561 ) Interest expense, accrued 2,658 4,977 Translation difference (11,602 ) (15,096 ) Balance, ending 92,828 135,971 Less: Long term loan – current portion 44,635 47,740 Long term loan $ 48,193 $ 88,231
SCHEDULE OF UNDISCOUNTED REPAYMENTS	The undiscounted repayments for each of the next three years and in the aggregate are: SCHEDULE OF UNDISCOUNTED REPAYMENTS Year ended Amount December 31, 2023 $ 13,184 December 31, 2024 44,982 December 31, 2025 34,662 Total $ 92,828

EMPLOYEE BENEFITS (Tables)

EMPLOYEE BENEFITS (Tables)	9 Months Ended
	Sep. 30, 2023
Notes and other explanatory information [abstract]
SCHEDULE OF PLAN ASSET (LIABILITY)	Information on the Company’s defined benefit pension plans and other defined benefit plans, in aggregate, is summarized as follows: SCHEDULE OF PLAN ASSET (LIABILITY) September 30, 2023 December 31, 2022 Defined benefit plan liabilities $ (81,402 ) $ (86,015 ) Less: fair value of plan assets or asset ceiling - - Total $ (81,402 ) $ (86,015 )
SCHEDULE OF CHANGE IN THE PRESENT VALUE OF THE DEFINED BENEFIT PLAN LIABILITY	The following are the continuities of the fair value of plan assets and the present value of the defined benefit plan obligations: SCHEDULE OF CHANGE IN THE PRESENT VALUE OF THE DEFINED BENEFIT PLAN LIABILITY September 30, 2023 December 31, 2022 Balance, opening $ (86,015 ) $ (87,058 ) Recognized in profit this year: Interest costs (1,404 ) (1,964 ) Current service cost (4,302 ) (6,023 ) Recognized in other comprehensive profit: Actuary loss for change of assumptions 2,741 3,835 Translation differences 7,578 5,195 Balance, ending $ (81,402 ) $ (86,015 )
SCHEDULE OF MAJOR ASSUMPTIONS IN DETERMINING THE DEFINED BENEFITS PLAN LIABILITY	The principal actuarial assumptions used in calculating the Company’s defined benefit plan obligations and net defined benefit plan cost for the year were as follows (expressed as weighted averages): SCHEDULE OF MAJOR ASSUMPTIONS IN DETERMINING THE DEFINED BENEFITS PLAN LIABILITY September 30, 2023 December 31, 2022 Capitalization rate 2.73 % 2.73 % Salary growth rate 0 % 0 % Retirement rate 5 % 5 %

SHARE CAPITAL (Tables)

SHARE CAPITAL (Tables)	9 Months Ended
	Sep. 30, 2023
SCHEDULE OF STOCK OPTIONS OUTSTANDING	A summary of the stock options outstanding for the nine months ended September 30, 2023 are summarized as follows: NOTE 11 – SHARE CAPITAL (continued) SCHEDULE OF STOCK OPTIONS OUTSTANDING Number of Options Weighted Average Exercise Price Outstanding at January 1, 2022 - - Granted during the period 895,000 1.16 Exercised during the period (290,000 ) $ 0.82 Granted during the period 10,000 $ 6.20 Outstanding at December 31, 2022 615,000 $ 1.41 Exercisable at December 31, 2022 612,500 $ 1.39 Granted during the period 10,000 $ 3.82 Granted during the period 90,000 $ 1.93 Outstanding at September 30, 2023 715,000 $ 1.51 Exercisable at September 30, 2023 642,500 $ 1.44
SCHEDULE OF ADDITIONAL STOCK OPTIONS OUTSTANDING	Additional information regarding stock options outstanding as of September 30, 2023, is as follows: SCHEDULE OF ADDITIONAL STOCK OPTIONS OUTSTANDING Outstanding Exercisable Number of stock options Weighted average remaining contractual life (years) Weighted Average Exercise Price Number of stock options Weighted Average Exercise Price 250,000 2.50 $ 0.82 250,000 $ 0.82 240,000 2.75 $ 1.22 240,000 $ 1.22 115,000 3.08 $ 2.65 115,000 $ 2.65 10,000 3.75 $ 6.20 10,000 $ 6.20 10,000 4.58 $ 3.82 5,000 $ 3.82 90,000 4.83 $ 1.93 22,500 $ 1.93 715,000 3.02 $ 1.51 642,500 $ 1.44
SCHEDULE OF WEIGHTED AVERAGE ASSUMPTIONS	Details of the fair value of options granted and the assumptions used in the Black-Scholes option pricing model are as follows: SCHEDULE OF WEIGHTED AVERAGE ASSUMPTIONS 2023 2022 Weighted average fair value of options granted $ 1.61 $ 3.96 Risk-free interest rate 3.76 % 3.56 % Estimated life (in years) 5 5 Expected volatility 100.64 % 75.91 % Expected dividend yield 0 % 0 %

REVENUE AND DEFERRED REVENUE (T

REVENUE AND DEFERRED REVENUE (Tables)	9 Months Ended
	Sep. 30, 2023
Notes and other explanatory information [abstract]
SCHEDULE OF REVENUE FROM SOURCES	SCHEDULE OF REVENUE FROM SOURCES September 30, 2023 September 30, 2022 Software development $ 584,037 $ 568,605 Software license 201,562 212,819 Software supports 38,464 42,440 Cloud hosting 41,237 60,059 Others 8,440 6,963 Revenue $ 873,740 $ 890,886
SCHEDULE OF REVENUE UNDER TIMING	The Company recognized revenues from contracts with customers in accordance with the following timing under IFRS 15: SCHEDULE OF REVENUE UNDER TIMING September 30, 2023 September 30, 2022 Revenue recognized over time $ 672,178 $ 678,067 Revenue recognized at a point of time 201,562 212,819 Revenue $ 873,740 $ 890,886
SCHEDULE OF DEFERRED REVENUE	SCHEDULE OF DEFERRED REVENUE September 30, 2023 December 31, 2022 Deferred revenue, beginning $ 219,068 $ 30,046 Customer payments received attributable to contract liabilities for unearned revenue 17,500 263,404 Revenue recognized from fulfilling contract liabilities 218,710 74,381 Deferred revenue, ending $ 17,858 $ 219,068

COST OF REVENUE (Tables)

COST OF REVENUE (Tables)	9 Months Ended
	Sep. 30, 2023
Notes and other explanatory information [abstract]
SCHEDULE OF COST OF REVENUE	Cost of revenue incurred are comprised of the following: SCHEDULE OF COST OF REVENUE September 30, 2023 September 30, 2022 Salaries and benefits $ 385,072 $ 348,884 Software and other 32,306 20,356 Depreciation 1,095 2,012 Cost of revenue $ 418,473 $ 371,252

NATURE OF OPERATIONS AND GOIN_2

NATURE OF OPERATIONS AND GOING CONCERN (Details Narrative) - Zigi Carmel Initiatives and Investments Ltd. [member] - Former Shareholder [Member] - Share Exchange Agreement [Member]	Sep. 22, 2022 shares
IfrsStatementLineItems [Line Items]
Ownership interest	100%
Number of common stock issued	7,920,000

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative)	Sep. 30, 2023 shares	Sep. 22, 2022 shares	Mar. 29, 2021 shares	Oct. 01, 2020 shares	Dec. 16, 2019 shares
Disclosure of detailed information about business combination [line items]
Shares outstanding	39,643,681
Business combination agreement [member]
Disclosure of detailed information about business combination [line items]
Number of common stock issued			18,015,883
Shares outstanding			1,761
Former Shareholder [Member] | Business combination agreement [member]
Disclosure of detailed information about business combination [line items]
Number of common stock issued					6,269,117
Zigi Carmel Initiatives and Investments Ltd. [member] | Former Shareholder [Member] | Share Exchange Agreement [Member]
Disclosure of detailed information about business combination [line items]
Percentage of remaining ownership interest hold		100%
Number of common stock issued		7,920,000
B.Y.B.Y. Investments and Promotions Ltd. [member]
Disclosure of detailed information about business combination [line items]
Percentage of remaining ownership interest hold				26%
B.Y.B.Y. Investments and Promotions Ltd. [member] | Share Exchange Agreement [Member]
Disclosure of detailed information about business combination [line items]
Percentage of remaining ownership interest hold				54.58%
B.Y.B.Y. Investments and Promotions Ltd. [member] | Former Shareholder [Member] | Share Exchange Agreement [Member]
Disclosure of detailed information about business combination [line items]
Percentage of remaining ownership interest hold				74%
Number of common stock issued				9,832,495

SCHEDULE OF CONTINGENT CONSIDER

SCHEDULE OF CONTINGENT CONSIDERATION (Details) - CAD ($)	Dec. 16, 2019	Sep. 22, 2022	Oct. 01, 2020
Consideration transferred:
Fair value of shares retained by former BYND Cannasoft shareholders (6,269,117 shares at $0.82 per share)	$ 5,140,676
Forgiveness of BYND debt	276,210
Total consideration transferred	4,864,466
Fair value of identifiable assets and liabilities acquired:
Cash	494,144
Amount receivable	1
Trade payable and other liabilities	(24,069)
Total net assets acquired	470,076
Forgiveness of BYND debt	(276,210)
Listing expenses	$ 4,394,390
Zigi Carmel Initiatives and Investments Ltd. [member]
Consideration transferred:
Total consideration transferred		$ 42,768,000
Fair value of identifiable assets and liabilities acquired:
Investments		137,811
Intangible asset		42,768,000
Shareholder loan		(137,811)
Total net assets acquired		$ 42,768,000
B.Y.B.Y. Investments and Promotions Ltd. [member]
Consideration transferred:
Total consideration transferred			$ 840,941
Fair value of identifiable assets and liabilities acquired:
Amount receivable			3,759
Intangible asset			850,000
Trade payable and other liabilities			(12,818)
Total net assets acquired			$ 840,941

SCHEDULE OF CONTINGENT CONSID_2

SCHEDULE OF CONTINGENT CONSIDERATION (Details) (Parenthetical)	Sep. 22, 2022 shares $ / shares	Mar. 29, 2021 shares	Oct. 01, 2020 shares	Dec. 16, 2019 shares $ / shares
Business combination agreement [member]
IfrsStatementLineItems [Line Items]
Number of common stock issued		18,015,883
Former Shareholder [Member] | Business combination agreement [member]
IfrsStatementLineItems [Line Items]
Number of common stock issued				6,269,117
Share price per shares | $ / shares				$ 0.82
Zigi Carmel Initiatives and Investments Ltd. [member] | Former Shareholder [Member] | Share Exchange Agreement [Member]
IfrsStatementLineItems [Line Items]
Number of common stock issued	7,920,000
Share price per shares | $ / shares	$ 5.40
B.Y.B.Y. Investments and Promotions Ltd. [member] | Former Shareholder [Member] | Share Exchange Agreement [Member]
IfrsStatementLineItems [Line Items]
Number of common stock issued			9,832,495

SCHEDULE OF AMOUNTS RECEIVABLE

SCHEDULE OF AMOUNTS RECEIVABLE (Details) - CAD ($)	Sep. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Trades receivable	$ 118,794	$ 136,274
Income tax advances	17,773	90,528
Due from shareholders	743	1,002
Amounts receivable	$ 137,310	$ 227,804

SCHEDULE OF PATENTS INCLUDE THE

SCHEDULE OF PATENTS INCLUDE THE FAIR VALUE ATTRIBUTED TO THE PATENTS UPON THE ACQUISITION (Details) - CAD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Accumulated amortization, beginning balance	$ 45,139,683
Intangible assets, net	45,433,153	$ 45,139,683
Computer software [member]
IfrsStatementLineItems [Line Items]
Accumulated amortization, beginning balance	1,328,301
Intangible assets, net	1,565,667	1,328,301
Licences [member]
IfrsStatementLineItems [Line Items]
Accumulated amortization, beginning balance	850,000
Intangible assets, net	850,000	850,000
Patent [Member]
IfrsStatementLineItems [Line Items]
Accumulated amortization, beginning balance	42,961,382
Intangible assets, net	43,017,486	42,961,382
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Accumulated amortization, beginning balance	45,139,683	1,300,429
Additions	425,875	43,871,579
Translation differences	(132,405)	(32,385)
Intangible assets, net	45,433,153	45,139,683
Gross carrying amount [member] | Computer software [member]
IfrsStatementLineItems [Line Items]
Accumulated amortization, beginning balance	1,328,301	450,429
Additions	369,771	910,197
Translation differences	(132,405)	(32,325)
Intangible assets, net	1,565,667	1,328,301
Gross carrying amount [member] | Licences [member]
IfrsStatementLineItems [Line Items]
Accumulated amortization, beginning balance	850,000	850,000
Additions
Translation differences
Intangible assets, net	850,000	850,000
Gross carrying amount [member] | Patent [Member]
IfrsStatementLineItems [Line Items]
Accumulated amortization, beginning balance	42,961,382
Additions	56,104	42,961,382
Translation differences
Intangible assets, net	43,017,486	42,961,382
Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Accumulated amortization, beginning balance
Intangible assets, net
Depreciation
Accumulated depreciation and amortisation [member] | Computer software [member]
IfrsStatementLineItems [Line Items]
Accumulated amortization, beginning balance
Intangible assets, net
Depreciation
Accumulated depreciation and amortisation [member] | Licences [member]
IfrsStatementLineItems [Line Items]
Accumulated amortization, beginning balance
Intangible assets, net
Depreciation
Accumulated depreciation and amortisation [member] | Patent [Member]
IfrsStatementLineItems [Line Items]
Accumulated amortization, beginning balance
Intangible assets, net
Depreciation

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative)	Sep. 30, 2023 CAD ($)
Gross carrying amount [member] | Patent [Member]
Disclosure of detailed information about intangible assets [line items]
Other cost	$ 221,018

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - CAD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Property, plant and equipment, beginning balance	$ 1,317,287
Property, plant and equipment, ending balance	1,226,510	$ 1,317,287
Property, plant and equipment, beginning balance	(1,317,287)
Property, plant and equipment, ending balance	(1,226,510)	(1,317,287)
Property, plant and equipment, net	1,226,510	1,317,287
Computer equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, beginning balance	1,431
Property, plant and equipment, ending balance	4,924	1,431
Property, plant and equipment, beginning balance	(1,431)
Property, plant and equipment, ending balance	(4,924)	(1,431)
Property, plant and equipment, net	4,924	1,431
Vehicles [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, beginning balance	11,517
Property, plant and equipment, ending balance	3,757	11,517
Property, plant and equipment, beginning balance	(11,517)
Property, plant and equipment, ending balance	(3,757)	(11,517)
Property, plant and equipment, net	3,757	11,517
Furniture and equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, beginning balance	3,142
Property, plant and equipment, ending balance	2,043	3,142
Property, plant and equipment, beginning balance	(3,142)
Property, plant and equipment, ending balance	(2,043)	(3,142)
Property, plant and equipment, net	2,043	3,142
Capital work in progress [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, beginning balance	1,301,197
Property, plant and equipment, ending balance	1,215,786	1,301,197
Property, plant and equipment, beginning balance	(1,301,197)
Property, plant and equipment, ending balance	(1,215,786)	(1,301,197)
Property, plant and equipment, net	1,215,786	1,301,197
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, beginning balance	1,544,578	649,899
Additions	6,696	938,635
Disposals		(1,500)
Translation differences	(107,288)	(42,456)
Property, plant and equipment, ending balance	1,443,986	1,544,578
Property, plant and equipment, beginning balance	(1,544,578)	(649,899)
Property, plant and equipment, ending balance	(1,443,986)	(1,544,578)
Property, plant and equipment, net	1,443,986	1,544,578
Gross carrying amount [member] | Computer equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, beginning balance	29,019	31,944
Additions	5,154	460
Disposals		(1,500)
Translation differences	(2,583)	(1,885)
Property, plant and equipment, ending balance	31,590	29,019
Property, plant and equipment, beginning balance	(29,019)	(31,944)
Property, plant and equipment, ending balance	(31,590)	(29,019)
Property, plant and equipment, net	31,590	29,019
Gross carrying amount [member] | Vehicles [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, beginning balance	181,052	192,482
Additions
Disposals
Translation differences	(15,663)	(11,430)
Property, plant and equipment, ending balance	165,389	181,052
Property, plant and equipment, beginning balance	(181,052)	(192,482)
Property, plant and equipment, ending balance	(165,389)	(181,052)
Property, plant and equipment, net	165,389	181,052
Gross carrying amount [member] | Furniture and equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, beginning balance	33,310	35,414
Additions	831
Disposals
Translation differences	(2,920)	(2,104)
Property, plant and equipment, ending balance	31,221	33,310
Property, plant and equipment, beginning balance	(33,310)	(35,414)
Property, plant and equipment, ending balance	(31,221)	(33,310)
Property, plant and equipment, net	31,221	33,310
Gross carrying amount [member] | Capital work in progress [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, beginning balance	1,301,197	390,059
Additions	711	938,175
Disposals
Translation differences	(86,122)	(27,037)
Property, plant and equipment, ending balance	1,215,786	1,301,197
Property, plant and equipment, beginning balance	(1,301,197)	(390,059)
Property, plant and equipment, ending balance	(1,215,786)	(1,301,197)
Property, plant and equipment, net	1,215,786	1,301,197
Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, beginning balance	(227,291)	(206,658)
Translation differences	(20,129)	(12,468)
Property, plant and equipment, ending balance	(217,476)	(227,291)
Property, plant and equipment, beginning balance	227,291	206,658
Depreciation	10,314	33,101
Property, plant and equipment, ending balance	217,476	227,291
Property, plant and equipment, net	(217,476)	(227,291)
Accumulated depreciation and amortisation [member] | Computer equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, beginning balance	(27,588)	(26,794)
Translation differences	(2,438)	(1,605)
Property, plant and equipment, ending balance	(26,666)	(27,588)
Property, plant and equipment, beginning balance	27,588	26,794
Depreciation	1,516	2,399
Property, plant and equipment, ending balance	26,666	27,588
Property, plant and equipment, net	(26,666)	(27,588)
Accumulated depreciation and amortisation [member] | Vehicles [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, beginning balance	(169,535)	(150,219)
Translation differences	(15,002)	(9,089)
Property, plant and equipment, ending balance	(161,632)	(169,535)
Property, plant and equipment, beginning balance	169,535	150,219
Depreciation	7,099	28,405
Property, plant and equipment, ending balance	161,632	169,535
Property, plant and equipment, net	(161,632)	(169,535)
Accumulated depreciation and amortisation [member] | Furniture and equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, beginning balance	(30,168)	(29,645)
Translation differences	(2,689)	(1,774)
Property, plant and equipment, ending balance	(29,178)	(30,168)
Property, plant and equipment, beginning balance	30,168	29,645
Depreciation	1,699	2,297
Property, plant and equipment, ending balance	29,178	30,168
Property, plant and equipment, net	(29,178)	(30,168)
Accumulated depreciation and amortisation [member] | Capital work in progress [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, beginning balance
Translation differences
Property, plant and equipment, ending balance
Property, plant and equipment, beginning balance
Depreciation
Property, plant and equipment, ending balance
Property, plant and equipment, net

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - CAD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation	$ 3,086	$ 8,799	$ 9,220	$ 26,637
Impairment loss					$ 0	$ 0
Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation			$ 1,095	$ 2,012

SCHEDULE OF TRADE PAYABLES AND

SCHEDULE OF TRADE PAYABLES AND ACCRUED LIABILITIES (Details) - CAD ($)	Sep. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Trades payable	$ 38,824	$ 40,241
Due to related parties	72,725	37,094
VAT, income and dividend taxes payable	52,699	43,703
Salaries payable	65,617	70,417
Trade payables and accrued liabilities	$ 229,865	$ 191,455

SCHEDULE OF RELATED PARTY TRANS

SCHEDULE OF RELATED PARTY TRANSACTIONS (Details) - CAD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
IfrsStatementLineItems [Line Items]
Total	$ 949,177	$ 977,177
Cost of sales [member]
IfrsStatementLineItems [Line Items]
salary (general and administrative expenses)	169,905	148,656
Capital work in progress [member]
IfrsStatementLineItems [Line Items]
consulting (professional fees)		75,171
Intangible Asset And Software [Member]
IfrsStatementLineItems [Line Items]
salary (general and administrative expenses)	138,667	448,850
Professional Fees [Member]
IfrsStatementLineItems [Line Items]
consulting (professional fees)	164,568	72,000
Selling, general and administrative expense [member]
IfrsStatementLineItems [Line Items]
salary (general and administrative expenses)	$ 476,037	$ 232,500

RELATED PARTY TRANSACTIONS BA_3

RELATED PARTY TRANSACTIONS BALANCES (Details Narrative) - CAD ($)	Sep. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Amounts receivable, related party transactions	$ 743	$ 1,002
Amounts payable, related party transactions	$ 72,725	$ 37,094

LONG TERM LOAN (Details Narrati

LONG TERM LOAN (Details Narrative)	12 Months Ended
	Dec. 31, 2020 ILS (₪)	Dec. 31, 2020 CAD ($)
Disclosure of detailed information about borrowings [abstract]
Principal amount	₪ 500,000	$ 175,901
Interest rate	3.14%	3.14%
Borrowings maturity, description	September 18, 2025
Secured bank loans received	₪ 25,000	$ 8,795

SCHEDULE OF LONG TERM LOAN (Det

SCHEDULE OF LONG TERM LOAN (Details) - CAD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Borrowings [abstract]
Balance, opening	$ 135,971	$ 192,651
Repayments	(34,199)	(46,561)
Interest expense, accrued	2,658	4,977
Translation difference	(11,602)	(15,096)
Balance, ending	92,828	135,971
Long term loan – current portion	44,635	47,740
Long term loan	$ 48,193	$ 88,231

SCHEDULE OF UNDISCOUNTED REPAYM

SCHEDULE OF UNDISCOUNTED REPAYMENTS (Details) - CAD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Total	$ 92,828	$ 135,971	$ 192,651
Long-term borrowings [member]
IfrsStatementLineItems [Line Items]
December 31, 2023	13,184
December 31, 2024	44,982
December 31, 2025	34,662
Total	$ 92,828

SCHEDULE OF PLAN ASSET (LIABILI

SCHEDULE OF PLAN ASSET (LIABILITY) (Details) - CAD ($)	Sep. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Defined benefit plan liabilities	$ (81,402)	$ (86,015)
Less: fair value of plan assets or asset ceiling
Total	$ (81,402)	$ (86,015)

SCHEDULE OF CHANGE IN THE PRESE

SCHEDULE OF CHANGE IN THE PRESENT VALUE OF THE DEFINED BENEFIT PLAN LIABILITY (Details) - CAD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Balance, opening	$ (86,015)	$ (87,058)
Interest costs	(1,404)	(1,964)
Current service cost	(4,302)	(6,023)
Actuary loss for change of assumptions	2,741	3,835
Translation differences	7,578	5,195
Balance, ending	$ (81,402)	$ (86,015)

SCHEDULE OF MAJOR ASSUMPTIONS I

SCHEDULE OF MAJOR ASSUMPTIONS IN DETERMINING THE DEFINED BENEFITS PLAN LIABILITY (Details)	Sep. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Capitalization rate	2.73%	2.73%
Salary growth rate	0%	0%
Retirement rate	5%	5%

SCHEDULE OF STOCK OPTIONS OUTST

SCHEDULE OF STOCK OPTIONS OUTSTANDING (Details)			9 Months Ended	12 Months Ended
	Sep. 20, 2022 shares	May 03, 2022 shares	Sep. 30, 2023 shares $ / shares	Dec. 31, 2022 shares $ / shares
Number of Options, Outstanding, beginning | shares			615,000
Weighted average exercise price, beginning | $ / shares			$ 1.41
Granted during the period | shares			10,000	895,000
Weighted average exercise price, granted | $ / shares			$ 3.82	$ 1.16
Exercised during the period | shares	(140,000)	(150,000)		(290,000)
Weighted average exercise price, exercised | $ / shares				$ 0.82
Granted during the period | shares			90,000	10,000
Weighted average exercise price, granted | $ / shares			$ 1.93	$ 6.20
Number of Options, Exercisable, beginning | shares			612,500
Weighted average exercise price, Exercisable, beginning | $ / shares			$ 1.39
Number of Options, Outstanding, Ending | shares			715,000	615,000
Weighted average exercise price, ending | $ / shares			$ 1.51	$ 1.41
Number of Options, Exercisable, Ending | shares			642,500	612,500
Weighted average exercise price, Exercisable, ending | $ / shares			$ 1.44	$ 1.39

SCHEDULE OF ADDITIONAL STOCK OP

SCHEDULE OF ADDITIONAL STOCK OPTIONS OUTSTANDING (Details)	9 Months Ended
	Sep. 30, 2023 shares $ / shares
IfrsStatementLineItems [Line Items]
Number of Options, Outstanding, Ending | shares	715,000
Weighted average remaining contractual life (years)	3 years 7 days
Weighted average exercise price, ending | $ / shares	$ 1.51
Number of Options, Exercisable, Ending | shares	642,500
Weighted average exercise price, Exercisable, ending | $ / shares	$ 1.44
Stock Options One [Member]
IfrsStatementLineItems [Line Items]
Number of Options, Outstanding, Ending | shares	250,000
Weighted average remaining contractual life (years)	2 years 6 months
Weighted average exercise price, ending | $ / shares	$ 0.82
Number of Options, Exercisable, Ending | shares	250,000
Weighted average exercise price, Exercisable, ending | $ / shares	$ 0.82
Stock Options Two [Member]
IfrsStatementLineItems [Line Items]
Number of Options, Outstanding, Ending | shares	240,000
Weighted average remaining contractual life (years)	2 years 9 months
Weighted average exercise price, ending | $ / shares	$ 1.22
Number of Options, Exercisable, Ending | shares	240,000
Weighted average exercise price, Exercisable, ending | $ / shares	$ 1.22
Stock Options Three [Member]
IfrsStatementLineItems [Line Items]
Number of Options, Outstanding, Ending | shares	115,000
Weighted average remaining contractual life (years)	3 years 29 days
Weighted average exercise price, ending | $ / shares	$ 2.65
Number of Options, Exercisable, Ending | shares	115,000
Weighted average exercise price, Exercisable, ending | $ / shares	$ 2.65
Stock Options Four [Member]
IfrsStatementLineItems [Line Items]
Number of Options, Outstanding, Ending | shares	10,000
Weighted average remaining contractual life (years)	3 years 9 months
Weighted average exercise price, ending | $ / shares	$ 6.20
Number of Options, Exercisable, Ending | shares	10,000
Weighted average exercise price, Exercisable, ending | $ / shares	$ 6.20
Stock Options Five [Member]
IfrsStatementLineItems [Line Items]
Number of Options, Outstanding, Ending | shares	10,000
Weighted average remaining contractual life (years)	4 years 6 months 29 days
Weighted average exercise price, ending | $ / shares	$ 3.82
Number of Options, Exercisable, Ending | shares	5,000
Weighted average exercise price, Exercisable, ending | $ / shares	$ 3.82
Stock Options Six [Member]
IfrsStatementLineItems [Line Items]
Number of Options, Outstanding, Ending | shares	90,000
Weighted average remaining contractual life (years)	4 years 9 months 29 days
Weighted average exercise price, ending | $ / shares	$ 1.93
Number of Options, Exercisable, Ending | shares	22,500
Weighted average exercise price, Exercisable, ending | $ / shares	$ 1.93

SCHEDULE OF WEIGHTED AVERAGE AS

SCHEDULE OF WEIGHTED AVERAGE ASSUMPTIONS (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Weighted average fair value of options granted	$ 1.61	$ 3.96
Risk free interest rate	3.76%	3.56%
Estimated life (in years)	5 years	5 years
Expected volatility	100.64%	75.91%
Expected dividend yield	0%	0%

SHARE CAPITAL (Details Narrativ

SHARE CAPITAL (Details Narrative) $ / shares in Units, $ in Millions									3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 08, 2023 shares	Jul. 19, 2023 USD ($) $ / shares shares	May 03, 2023 CAD ($)	Apr. 27, 2023 shares	Sep. 20, 2022 CAD ($) shares	May 03, 2022 shares	Jan. 13, 2022 $ / shares shares	Jan. 13, 2022 CAD ($) shares	Sep. 30, 2023 CAD ($)	Sep. 30, 2022 CAD ($)	Sep. 30, 2023 CAD ($) shares	Sep. 30, 2022 CAD ($)	Dec. 31, 2022 CAD ($) shares	Dec. 31, 2021 CAD ($) shares	Sep. 30, 2023 $ / shares shares	Jul. 04, 2023 shares	Apr. 04, 2023 shares	Jan. 03, 2023 shares	Dec. 31, 2022 $ / shares	Sep. 22, 2022 shares	Jul. 04, 2022 shares	Dec. 31, 2021 $ / shares
IfrsStatementLineItems [Line Items]
Number of shares issued		1,733,334					40,983	40,983							39,643,681	10,961	6,727	6,727			6,727
Number of shares outstanding															39,643,681
Number of restricted stock units granted	27,819			43,847
Shares issued price per share | $ / shares		$ 1.50					$ 3
Proceeds from issuing shares		$ 2.6						$ 122,950
Stock options exercised					140,000	150,000							290,000
Proceeds from exercise of options | $			$ 123,000		$ 114,800							$ 237,800
Stock options granted											10,000		895,000
Description of option pricing model														The options are exercisable for a period five years from the grant date and are subject to the following vesting schedule: 25% upon listing of the Company’s shares on the Canadian Stock Exchange, 25% on 90 days thereafter, 25% on 180 days thereafter and the remainder on 270 days thereafter
Stock options vested											642,500		612,500
Share-based payment expense | $									$ 77,148	$ 21,389	$ 95,464	$ 146,581	$ 153,909	$ 550,517
Directors and Officers [Member]
IfrsStatementLineItems [Line Items]
Stock options granted														780,000
Exercise price of stock option | $ / shares																						$ 0.82
Director One [Member]
IfrsStatementLineItems [Line Items]
Stock options exercised													290,000
Stock options granted											10,000		10,000	240,000
Exercise price of stock option | $ / shares															$ 3.82				$ 6.20			1.22
Director Two [Member]
IfrsStatementLineItems [Line Items]
Stock options granted														115,000
Exercise price of stock option | $ / shares																						$ 2.65
Three Directors [Member]
IfrsStatementLineItems [Line Items]
Stock options granted											90,000
Exercise price of stock option | $ / shares															$ 1.93
Zigi Carmel Initiatives and Investments Ltd. [member] | Former Shareholder [Member] | Share Exchange Agreement [Member]
IfrsStatementLineItems [Line Items]
Number of common stock issued																				7,920,000

SCHEDULE OF REVENUE FROM SOURCE

SCHEDULE OF REVENUE FROM SOURCES (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
IfrsStatementLineItems [Line Items]
Revenue	$ 202,058	$ 227,954	$ 873,740	$ 890,886
Software Development Revenue [Member]
IfrsStatementLineItems [Line Items]
Revenue			584,037	568,605
Software Licensing Revenue [Member]
IfrsStatementLineItems [Line Items]
Revenue			201,562	212,819
Software Support Revenue [Member]
IfrsStatementLineItems [Line Items]
Revenue			38,464	42,440
Cloud Hosting Revenue [Member]
IfrsStatementLineItems [Line Items]
Revenue			41,237	60,059
Other Revenue [Member]
IfrsStatementLineItems [Line Items]
Revenue			$ 8,440	$ 6,963

SCHEDULE OF REVENUE UNDER TIMIN

SCHEDULE OF REVENUE UNDER TIMING (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
IfrsStatementLineItems [Line Items]
Revenue	$ 202,058	$ 227,954	$ 873,740	$ 890,886
Goods or services transferred over time [member]
IfrsStatementLineItems [Line Items]
Revenue			672,178	678,067
Goods or services transferred at point in time [member]
IfrsStatementLineItems [Line Items]
Revenue			$ 201,562	$ 212,819

SCHEDULE OF DEFERRED REVENUE (D

SCHEDULE OF DEFERRED REVENUE (Details) - CAD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Deferred revenue, beginning	$ 219,068	$ 30,046
Customer payments received attributable to contract liabilities for unearned revenue	17,500	263,404
Revenue recognized from fulfilling contract liabilities	218,710	74,381
Deferred revenue, ending	$ 17,858	$ 219,068

REVENUE AND DEFERRED REVENUE (D

REVENUE AND DEFERRED REVENUE (Details Narrative)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Customer One [Member]
DisclosureOfRevenueAndDeferredRevenueLineItems [Line Items]
Revenue percentage	82%	85%

SCHEDULE OF COST OF REVENUE (De

SCHEDULE OF COST OF REVENUE (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
DisclosureOfCostOfSalesLineItems [Line Items]
Cost of revenue	$ 129,973	$ 101,088	$ 418,473	$ 371,252
Salaries And Benefits [Member]
DisclosureOfCostOfSalesLineItems [Line Items]
Cost of revenue			385,072	348,884
Software And Other [Member]
DisclosureOfCostOfSalesLineItems [Line Items]
Cost of revenue			32,306	20,356
Depreciation [Member]
DisclosureOfCostOfSalesLineItems [Line Items]
Cost of revenue			$ 1,095	$ 2,012

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - shares	Oct. 23, 2023	Sep. 30, 2023	Jul. 19, 2023	Jul. 04, 2023	Apr. 04, 2023	Jan. 03, 2023	Jul. 04, 2022	Jan. 13, 2022
IfrsStatementLineItems [Line Items]
Number of common shares issued		39,643,681	1,733,334	10,961	6,727	6,727	6,727	40,983
Events occurring after reporting date [member] | Two directors [member]
IfrsStatementLineItems [Line Items]
Number of common shares issued	24,869