Femto (FMTO) F-1/A 8 Mar 24 Registration statement (foreign) (amended) Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2023
Entity Addresses [Line Items]
Document Type	F-1/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 2
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
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	850 Library Ave.,
Entity Address, Address Line Two	Suite 204
Entity Address, City or Town	Newark
Entity Address, State or Province	DE
Entity Address, Postal Zip Code	19711
City Area Code	(302)
Local Phone Number	738-6680
Contact Personnel Name	Puglisi & Associates

Consolidated Interim Statements

Consolidated Interim Statements of the Financial Position - CAD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Assets
Cash	$ 2,183,463	$ 2,392,871	$ 3,025,350
Funds held in escrow			2,484,634
Amounts receivable	137,310	227,804	196,828
Prepaid expenses	573,229	825,563	40,240
Total Current Assets	2,894,002	3,446,238	5,747,052
Intangible assets	45,433,153	45,139,683	1,300,429
Property and equipment	1,226,510	1,317,287	443,241
Total Assets	49,553,665	49,903,208	7,490,722
Liabilities
Trade payables and accrued liabilities	229,865	191,455	180,598
Deferred revenue	17,858	219,068	30,046
Long term loan – current portion	44,635	47,740	49,207
Total Current Liabilities	292,358	458,263	259,851
Long term loan	48,193	88,231	143,444
Liabilities for employee benefits	81,402	86,015	87,058
Total Liabilities	421,953	632,509	490,353
Shareholders’ equity
Share capital	57,950,708	54,806,522	10,843,471
Share purchase warrants reserve	639,879	639,879	639,879
Shares to be issued	30,799	41,875	81,967
Share-based payment reserve	665,910	570,446	550,517
Translation differences reserve	(27,014)	15,746	27,455
Capital reserve for re-measurement of defined benefit plan	16,020	13,279	9,444
Deficit	(10,144,590)	(6,817,048)	(5,152,364)
Total equity	49,131,712	49,270,699	7,000,369
Total Liabilities and Shareholders’ Equity	$ 49,553,665	$ 49,903,208	$ 7,490,722

Consolidated Interim Statemen_2

Consolidated Interim Statements of Income (Loss) and Comprehensive Income (Loss)	3 Months Ended				9 Months Ended				12 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	Dec. 31, 2022 $ / shares	Dec. 31, 2022 CAD ($) shares	Dec. 31, 2021 $ / shares	Dec. 31, 2021 CAD ($) shares
Profit or loss [abstract]
Revenue		$ 202,058		$ 227,954		$ 873,740		$ 890,886		$ 1,123,072		$ 1,217,459
Cost of revenue		(129,973)		(101,088)		(418,473)		(371,252)		(506,500)		(594,321)
Gross profit		72,085		126,866		455,267		519,634		616,572		623,138
Consulting and marketing		122		1,842		1,791		8,030		8,190		20,309
Depreciation		3,086		8,799		9,220		26,637		30,702		51,988
General and admin expenses		369,697		206,386		940,445		630,269		1,101,209		884,553
Share-based compensation		77,148		21,389		95,464		146,581
Professional fees		1,037,833		580,175		2,514,024		909,330		1,220,746		278,012
Total operating expense		(1,487,886)		(818,591)		(3,560,944)		(1,720,847)		(2,360,847)		(1,234,862)
Loss before other loss		(1,415,801)		(691,725)		(3,105,677)		(1,201,213)		(1,744,275)		(611,724)
Other income (loss):
Finance expenses, net		(3,154)		(2,735)		(15,415)		(9,498)		(14,451)		(13,514)
Foreign exchange gain (loss)		31,454		373,163		(124,560)		257,833		100,322		123,002
Covid-19 grant												53,301
Listing expense												(4,394,390)
Other operating expense		28,300		370,428		(139,975)		248,335		85,871		(4,231,601)
Loss before tax		(1,387,501)		(321,297)		(3,245,652)		(952,878)		(1,658,404)		(4,843,325)
Tax expense		(52,284)		(4,496)		(81,890)		(11,584)		(6,280)		(35,413)
Loss for the period		(1,439,785)		(325,793)		(3,327,542)		(964,462)		(1,664,684)		(4,878,738)
Items that may be reclassified to profit or loss
Exchange differences on translation of foreign operations		(5,668)		13,838		(42,760)		(11,022)		(11,709)		14,473
Remeasurement of a defined benefit plan, net		885		1,537		2,741		4,653		3,835		6,223
Other comprehensive income (loss) for the period		(4,783)		15,375		(40,019)		(6,369)		(7,874)		20,696
Total comprehensive loss		$ (1,444,568)		$ (310,418)		$ (3,367,561)		$ (970,831)		$ (1,672,558)		$ (4,858,043)
Loss per share basic | $ / shares	$ (0.04)		$ (0.01)		$ (0.09)		$ (0.03)		$ (0.052)		$ (0.218)
Loss per share diluted | $ / shares	$ (0.04)		$ (0.01)		$ (0.09)		$ (0.03)		$ (0.052)		$ (0.218)
Weighted average shares outstanding basic | shares		39,285,352		30,380,431		38,364,061		29,839,934		31,865,960		22,332,694
Weighted average shares outstanding diluted | shares		39,285,352		30,380,431		38,364,061		29,839,934		31,865,960		22,332,694
Total operating expense		$ 1,487,886		$ 818,591		$ 3,560,944		$ 1,720,847		$ 2,360,847		$ 1,234,862

Consolidated Interim Statemen_3

Consolidated Interim Statements of Changes in Shareholders' Equity - 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, 2020	$ 289			$ 12,982		$ 3,221	$ (273,626)	$ (257,134)
Balance, shares at Dec. 31, 2020	8,184,388
IfrsStatementLineItems [Line Items]
Shares issued for acquisition of B.Y.B.Y. Investment and Promotions Ltd. (“B.Y.B.Y.”) (note 4)	$ 840,941							840,941
Shares issued for acquisitio of, shares	9,831,495
Shares issued upon reverse takeover (note 4)	$ 5,140,676							5,140,676
Shares Issued Upon Reverse Take over, shares	6,269,117
Proceeds for shares issued	$ 4,812,365							4,812,365
Proceeds for shares issued, shares	5,134,100
Proceeds for shares issued from exercise of stock options	$ 49,200							49,200
Proceeds for shares issued from exercise of stock options, shares	60,000
Proceeds for shares to be issued		81,967						81,967
Share purchase warrants reserve			639,879					639,879
Share-based payments					550,517			550,517
Loss for the period							(4,878,738)	(4,878,738)
Other comprehensive loss for the period				14,473		6,223		20,696
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							37,885,932
IfrsStatementLineItems [Line Items]
Proceeds for shares issued	$ 122,950	(81,967)						$ 40,983
Proceeds for shares issued, shares	40,983
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
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)
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
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
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, 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							37,885,932
IfrsStatementLineItems [Line Items]
Proceeds for shares issued	$ 739,519	(81,967)						$ 657,552
Proceeds for shares issued, shares	183,378
Proceeds for shares issued from exercise of stock options	$ 371,780				(133,980)			237,800
Proceeds for shares issued from exercise of stock options, shares	290,000
Share-based payments					153,909			153,909
Loss for the period							(1,664,684)	(1,664,684)
Other comprehensive loss for the period				(11,709)		3,835		(7,874)
Shares issued for acquisition of Zigi Carmel Initiatives and Investments Ltd. (“ZC”)(note 3)	$ 42,768,000							42,768,000
Shares issued for acquisition of Zigi Carmel Initiatives and Investments Ltd, shares	7,920,000
Shares issued for services	$ 83,752							83,752
Shares issued for services, shares	13,454
Shares to be issued for services		41,875						41,875
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	37,885,932
IfrsStatementLineItems [Line Items]
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 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
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 - CAD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Operating activities:
Loss for the period	$ (3,327,542)	$ (964,462)	$ (1,664,684)	$ (4,878,738)
Non-working capital adjustments:
Depreciation	10,315	28,649	33,100	55,921
Finance expense	2,658	3,862	4,977	5,697
Change in benefits to employees			2,792	10,414
Gain from conversion of debt to note				(155,548)
Listing expense				4,394,390
Share-based compensation	95,464	230,332	153,909	550,517
Shares issued for services	114,545		125,627
Unrealized foreign exchange loss	192,472	(160,513)	(106,463)	(71,876)
Working capital adjustments:
Change in amount receivables	90,494	(19,655)	(30,976)	45,489
Change in trade payables and accrued liabilities	38,410	3,713	10,857	(185,218)
Change in prepaid expenses	252,334	(86,909)	(785,323)	(37,891)
Change in deferred revenue	(201,210)	3,485	189,022	(77,819)
Change in benefits to employees	(1,872)	721
Net cash used in operating activities	(2,733,932)	(960,777)	(2,067,162)	(344,662)
Investing activities:
Purchase of property and equipment	(2,311)	(1,014,034)	(938,635)	(392,652)
Investment in intangible assets	(425,875)	(877,924)	(1,071,254)	(450,429)
Disposal of property and equipment		1,500	1,500
Net cash used in investing activities	(428,186)	(1,890,458)	(2,008,389)	(843,081)
Financing activities:
Proceeds from exercise of stock options		237,800	237,800	49,200
Proceeds from private placement held in escrow				2,500,000
Proceeds from private placements		40,983	657,552	2,952,244
Proceeds from public offering, net	3,018,565			81,967
Cash acquired from acquisition of BYND				494,144
Repayment of long term loan			(46,561)	(11,437)
Repayment of lease obligation				(17,796)
Proceeds (repayment of) from long term loan	(34,199)	(34,739)
Net cash provided by financing activities	2,984,366	244,044	848,791	6,048,322
Net Decrease in cash	(177,752)	(2,607,191)	(3,226,760)	4,860,579
Effect of foreign exchange rate changes	(31,656)	154,561	109,647	86,390
Cash at beginning of year	2,392,871	3,025,350	3,025,350	563,015
Cash at end of period	2,183,463	3,057,354	2,392,871	3,025,350
Funds held in escrow at the end of year				2,484,634
Supplemental non-cash information
Shares issued for intangible asset in Zigi Carmel acquisition		37,501,200	42,768,000
Shares issued for intangible asset in B.Y.B.Y acquisition				$ 850,000
Release of funds from escrow		$ 2,484,634

NATURE OF OPERATIONS AND GOING

NATURE OF OPERATIONS AND GOING CONCERN	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2023 (Expressed in Canadian dollars) (Unaudited)	NOTE 1 – NATURE OF OPERATIONS AND GOING CONCERN Operations 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, and (ii) manages the construction, licensing and operation of a cannabis farm and indoor cannabis growing facility On March 29, 2021, the Company completed the business combination transactions with BYND – Beyond Solutions Ltd. (“BYND”) (note 4). 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 4). 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 Covid-19 On January 30, 2020, the World Health Organization declared the outbreak of the coronavirus disease (Covid-19) a “Public Health Emergency of International Concern.” On March 11, 2020, the World Health Organization characterized the outbreak as a “pandemic”. The significant outbreak of Covid-19 has resulted in a widespread health crisis that is adversely affecting the economies and financial markets worldwide, including the businesses which we operate. Furthermore, restrictions on travel and the limited ability to have meetings with personnel, vendors and services providers are expected to have an adverse effect on the Company’s businesses. The extent to which Covid-19 impacts the Company’s businesses will depend on future developments, which are highly uncertain and cannot be predicted, including new information which may emerge concerning the severity of Covid-19 and the actions to contain Covid-19 or treat its impact, among others. If the disruptions posed by Covid-19 or other matters of global concern continue for an extensive period of time, the Company’s operations may be materially adversely affected. The Covid-19 pandemic, including the recent Omicron variant, has also caused, and is likely to continue to cause, severe economic, market and other disruptions worldwide. We cannot predict whether conditions in the global financial markets will continue to deteriorate as a result of the pandemic, or that access to capital and other sources of funding will not become constrained, which could adversely affect the availability and terms of any future financings the Company may wish to undertake. Going concern These financial statements have been prepared on the basis of accounting principles applicable to a going concern, which assumes that the Company will continue in operation for the foreseeable future and will be able to realize its assets and discharge its liabilities in the normal course of operations. To date, the Company has incurred losses and may incur further losses in the development of its business. During the year ended December 31, 2022, the Company incurred a net loss of $ 1,664,684 6,817,048 BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 1 – NATURE OF OPERATIONS AND GOING CONCERN (continued) 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.

BASIS OF PREPARATION OF THE FIN

BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2022
Notes and other explanatory information [abstract]
BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS	NOTE 2 – BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS a. Basis of presentation These 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 Interpretations Committee (“IFRIC”). These financial statements were authorized for issue by the Board of Directors on March 31, 2023. b. Basis of Consolidation The consolidated 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. Functional and presentation currency The financial statements are presented in Canadian dollars. The functional currency of the Company is the New Israeli Shekel (“NIS”). NIS represents the main economic environment in which the Company operates. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 2 – BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS (continued) d. Basis of Measurement The 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, as explained in the accounting policies set out in Note 3. In addition, these financial statements have been prepared using the accrual basis of accounting, except for cash flow information. e. Significant estimates and assumptions The preparation of 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. Revenue Recognition The Company uses significant judgment to assess whether performance obligations sold in a customer contract are considered distinct and should be accounted for as separate performance obligations. The company also applies significant judgement in determining whether a performance obligation was satisfied over time or at a point of time, depending on the transfer of the control of the goods or services. The Company recognizes revenue over time using input method, which recognizes revenue as performance of the contract progresses. Input method recognizes revenue based on an entity’s efforts or inputs toward satisfying a performance obligation relative to the total expected efforts or inputs required to satisfy the performance obligation. The Company applies significant judgment to determine the estimated hours to completion which affects revenue recognized for software development. Income taxes Provisions for income taxes are made using the best estimate of the amount expected to be paid based on a qualitative assessment of all relevant factors. The Company reviews the adequacy of these income tax provisions at the end of each reporting period. However, it is possible that at some future date an additional liability could result from audits by tax authorities. Where the final outcome of these tax-related matters is different from the amounts that were initially recorded, such differences will affect the tax provisions in the period in which such determination is made. Deferred tax assets are recognized when it is determined that the company is likely to recognize their recovery from the generation of taxable income. Useful lives of property and equipment Estimates of the useful lives of property and equipment are based on the period over which the assets are expected to be available for use. The estimated useful lives are reviewed annually and are updated if expectations differ from previous estimates due to physical wear and tear, technical or commercial obsolescence, and legal or other limits on the use of the relevant assets. In addition, the estimation of the useful lives of the relevant assets may be based on internal technical evaluation and experience with similar assets. It is possible, however, that future results of operations could be materially affected by changes in the estimates brought about by changes in the factors mentioned above. The amounts and timing of recorded expenses for any period would be affected by changes in these factors and circumstances. A reduction in the estimated useful lives of the equipment would increase the recorded expenses and decrease the non-current assets. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 2 – BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS (continued) e. Significant estimates and assumptions (continued) Convertible debentures The identification of convertible note components is based on interpretations of the substance of the contractual arrangement and therefore requires judgement from management. The separation of the components affects the initial recognition of the convertible debenture at issuance and the subsequent recognition of interest on the liability component. The determination of the fair value of the liability is also based on a number of assumptions, including contractual future cash flows, discount rates and the presence of any derivative financial instruments. Other Significant judgments The preparation of financial statements in accordance with IFRS requires the Company to make judgments, apart from those involving estimates, in applying accounting policies. The most significant judgments in applying the Company’s financial statements include: ● 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.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2023 (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. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2023 (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.	NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS a. Foreign Currency Transactions Transactions and balances: Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the date of the transaction. Foreign currency monetary items are translated at the period-end exchange rate. Nonmonetary items measured at historical cost continue to be carried at the exchange rate at the date of the transaction. Non-monetary items measured at fair value are reported at the exchange rate at the date when fair values were determined. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES (continued) a. Foreign Currency Transactions (continued) Exchange differences arising on the translation of monetary items or on settlement of monetary items are recognized in profit or loss in the period in which they arise, except where deferred in equity as a qualifying cash flow or net investment hedge. Exchange differences arising on the translation of non-monetary items are recognized in other comprehensive income in to the extent that gains and losses arising on those non-monetary items are also recognized in other comprehensive income. Where the non-monetary gain or loss is recognized in profit or loss, the exchange component is also recognized in profit or loss. Translation to presentation currency The functional currency of the Company is the NIS, which is different from its presentation currency Canadian dollar. The financial results and position of the Company are translated from NIS to Canadian dollars the as follows: ● assets and liabilities for each statement of financial position presented are translated at the exchange rate on the date of the statement of financial position; ● income and expenses for each statement of comprehensive loss are translated at the average exchange rate in effect during the reporting period; Exchange differences arising on translation to presentation currency are recognized in other comprehensive income (loss) and recorded in the Company’s foreign currency translation reserve in equity. b. Financial Instruments The following is the Company’s accounting policy for financial instruments under IFRS 9: (i) Classification The Company classifies its financial instruments in the following categories: at fair value through profit and loss (“FVTPL”), at fair value through other comprehensive income (loss) (“FVTOCI”) or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of debt instruments is driven by the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition the Company can make an irrevocable election (on an instrument-by-instrument basis) to designate them as at FVTOCI. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or derivatives) or if the Company has opted to measure them at FVTPL. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES (continued) b. Financial Instruments (continued) The following table shows the classification under IFRS 9: Financial assets / liabilities Classification under IFRS 9 Cash FVTPL Amounts receivable Amortized cost Marketable securities FVTPL Trade payables and accrued liabilities Amortized cost Convertible debt Amortized cost Derivative liability FVTPL Promissory note Amortized cost Long term loan Amortized cost (ii) Measurement Financial assets and liabilities at amortized cost Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment. Financial assets and liabilities at FVTPL Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in the statements of loss and comprehensive loss. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in the statements of loss and comprehensive loss in the period in which they arise. Debt investments at FVTOCI These assets are subsequently measured at fair value. Interest income calculated using the effective interest method, foreign exchange gains and losses and impairment are recognised in profit or loss. Other net gains and losses are recognized in OCI. On derecognition, gains and losses accumulated in OCI are reclassified to profit or loss. Equity investments at FVTOCI These assets are subsequently measured at fair value. Dividends are recognised as income in profit or loss unless the dividend clearly represents a recovery of part of the cost of the investment. Other net gains and losses are recognised in OCI and are never reclassified to profit or loss. (iii) Impairment of financial assets at amortized cost The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting date, the Company measures the loss allowance for the financial asset at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the financial asset has not increased significantly since initial recognition, the Company measures the loss allowance for the financial asset at an amount equal to the twelve month expected credit losses. The Company shall recognize in the statements of loss and comprehensive loss, as an impairment gain or loss, the amount of expected credit losses (or reversal) that is required to adjust the loss allowance at the reporting date to the amount that is required to be recognized. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES (continued) b. Financial Instruments (continued) (iv) Derecognition Financial assets The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity. Financial liabilities The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled, or expire. The Company also derecognizes a financial liability when the terms of the liability are modified such that the terms and / or cash flows of the modified instrument are substantially different, in which case a new financial liability based on the modified terms are recognized at fair value. Gains and losses on derecognition are generally recognized in profit or loss. c. Property and equipment Property and equipment are stated at cost less accumulated depreciation. The cost of repairs and maintenance costs is expensed as incurred. Depreciation is calculated using the straight-line method to depreciate their cost to their residual value over their estimated useful lives. Upon sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from property and equipment and any gain or loss is reflected as a gain or loss from operations. The estimated useful lives are: SCHEDULE OF PROPERTY AND EQUIPMENT FOR ESTIMATED USEFUL LIVES Description Years Computers and equipment 3 Vehicles 3 Furniture and equipment 6 The assets’ residual values, useful lives and depreciation method are reviewed and adjusted if needed at least once a year. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES (continued) d. Employee benefits Short term benefits Short term benefits to employees include salaries, medical and recreation benefits and contributions to the National Insurance Institute and are recognized as expenses upon the rendering of the services. Post-employment benefits The group’s post-employment benefits include severance pay obligation. The plans are usually funded by deposits transferred into pension funds and managers’ insurance plans and are classified as defined benefit plans According to the Severance Pay Law employees are entitled to receive severance pay when they are dismissed or when they retire. The liability for termination of employer-employee relations presented in the report of the financial position is the present value of the defined benefit obligation at the report of the financial position date, less the fair value of plan assets on the end of the reporting period out of which the obligation shall be directly paid, adjusted to any net limitation of the asset for defined benefit to asset ceiling. The defined benefit liability is calculated by actuarial methods using the projected unit credit method. The current service cost and net interest on the net liability in respect of defined benefits are recognized in profit or loss. Re-measurements of the net liability in respect of defined benefits which are recognized in other comprehensive profit, include actuarial profits and losses and return on the assets of the plan (excluding amounts which were included in net interest). Re-measurements of the net liability in respect of defined benefits which were recognized in other comprehensive profit are not re-classified to profit or loss in a subsequent period. e. Revenue recognition The Company’s revenue is primarily derived from service rendered for software development, cloud hosting, customer training and customer service support, and software sales from the licensing and sales of its customer relationship management (“CRM”) software. The Company recognizes revenue in accordance with IFRS 15 Revenue from Contracts with Customers In applying IFRS 15, the Company uses significant judgments to assess whether performance obligations sold in a customer contract are considered distinct and should be accounted for as separate performance obligations. The Company also applies significant judgement in determining whether a performance obligation was satisfied over time or at a point of time, depending on the transfer of the control of the goods or services. The Company recognizes revenue over time using input method, which recognizes revenue as performance of the contract progresses and reflects the Company’s performance in passing control in the products and services promised to the customer. Input method recognizes revenue based on an entity’s efforts or inputs toward satisfying a performance obligation relative, primarily by development work hours expended, to the total expected efforts or inputs required to satisfy the performance obligation. The Company applies significant judgment to determine the estimated work hours to completion which affects revenue recognized for software development. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES (continued) e. Revenue recognition (continued) The Company recognizes revenue when control over the promised product or services is transferred to the customer. Revenue is measured at an amount that reflects the consideration to which the entity expects to be entitled in exchange for transferring goods or services to a customer. The Company accounts for contracts with customers when it has approval and commitment for both parties, each party’s right have been identified, payment terms are defined, the contract has commercial substance and collection is probable. For contracts that involve multiple performance obligations, the Company allocates the transaction price to each performance obligation in the contract based on the relative standalone selling prices and recognize revenue when, or as, performance obligations in the contacts are satisfied. Software development The Company provide software customization and development service to its customers. Revenue is generally recognized over time by measuring the progress towards complete satisfaction of the performance obligation in a manner reflecting the Company’s performance in passing control in the products and services promised to the customer. Software license The Company provides the right to access its CRM software through licensing and sales of its CRM software. Revenue from software license are recognized at the point of time when the right to access the software is provided and the control of the license is transferred to the customer. Software support The Company provide ongoing software support to its customers who purchase and use its CRM software. Revenue from software support services is recognized over time as the support service is rendered. Cloud hosting The Company host the customer’s software and applications on its cloud platform. Revenue from cloud hosting is recognised over time when the hosting service is provided. Other services The Company provides cloud backup, customer training and other consulting services which are distinct from other services and products offered. Revenue from other services is recognized as services are provided. Revenue is presented net of taxes collected from customers and remitted to government authorities. The difference between contractual payments received and revenue recognized is recorded as deferred revenue when receipts exceed revenue. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES (continued) f. Cost of revenue Cost of revenue and services include the expenses incurred to develop software and provide technical support to customers, which include payroll for all employees, compensation to subcontractors that are directly involved in the development and providing technical support, cost of purchasing any third party components that are integrated with the Company’s software and then delivered to the customers, and other indirect costs such as depreciation of computer and equipment that are used in providing goods and service to customers. Third party component may include third party software, platform or hardware. g. Leases The Company treats a contract as a lease when according to its terms it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. 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 determines 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 is permitted under IFRS 16, the Company may elect to expense its short-term leases (term of 12 months or less) and leases of low-value assets, on a straight-line basis over the lease term. The Company has not applied such exemption during the year ended December 31, 2021. As lessee, the Company recognizes a right-of-use asset and a lease liability at the commencement date of a lease. The right-of-use asset is initially measured at cost, which is comprised of the initial amount of the lease liability adjusted for any lease payments before the commencement date, plus any decommissioning and restoration costs, less any lease incentives received. The right-of-use asset is subsequently depreciated from the commencement date to the earlier of the end of the lease term, or the end of the useful life of the asset. In addition, the right-of-use asset may be reduced due to impairment losses, if any, and adjusted for certain remeasurements of the lease liability. 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: ● Fixed payments, including in-substance fixed payments, less any lease incentives receivable; ● Variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date; ● amounts expected to be payable under a residual value guarantee; BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES (continued) g. Leases (continued) ● exercise prices of purchase options if the Company is reasonably certain to exercise the option; and ● payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease. The lease liability is measured at amortized cost using the effective interest method. It is measured 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. h. Deferred taxes Current income tax: Current income tax assets and liabilities for the current period are measured at the amount expected to be recovered from or paid to taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, at the reporting date, in the countries where the Company operates and generates taxable income. Current income tax relating to items recognized directly in other comprehensive income or equity is recognized in other comprehensive income or equity and not in profit or loss. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. Deferred tax: Deferred tax is recognized on temporary differences at the reporting date arising between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and recognized only to the extent that it is probable that future taxable income will be available to allow all or part of the temporary differences to be utilized. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted and are expected to apply by the end of the reporting period. Deferred tax assets and deferred income tax liabilities are offset if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority. i. Basic and diluted income (loss) per share The Company presents basic income (loss) per share data for its common shares, calculated by dividing the income (loss) attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. The diluted income (loss) per share is determined by adjusting the income (loss) attributable to common shareholders and the weighted average number of common shares outstanding for the effects of all options, warrants and similar instruments outstanding that may add to the total number of common shares. During the year ended December 31, 2022 and 2021, the Company does not have any dilutive instrument outstanding. In addition, because the Company incurred net losses, the effect of dilutive instruments would be anti-dilutive and therefore diluted loss per share equals basic loss per share. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted)

ACQUISITIONS

ACQUISITIONS	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2023 (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. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2023 (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	NOTE 4 – ACQUISITIONS Acquisition of Zigi Carmel On September 22, 2022, the Company and the former shareholder of Zigi Carmel Initiatives and Investments Ltd. (“ZC”) entered into a share exchange agreement, whereby the Company would acquire 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. 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. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 4 – ACQUISITIONS (continued) Acquisition of B.Y.B.Y. (continued) 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”). 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. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 4 – ACQUISITIONS (continued) Reverse Takeover of BYND Cannasoft (continued) 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	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2023 (Expressed in Canadian dollars) (Unaudited)	NOTE 5 – AMOUNTS RECEIVABLE AMOUNTS RECEIVABLES SCHEDULE OF AMOUNTS RECEIVABLE December 31, 2022 December 31, 2021 Trade receivables $ 136,274 $ 131,187 Income tax advances 90,528 61,547 Due from shareholders 1,002 4,094 Amounts receivable $ 227,804 $ 196,828 Information on the Company’s exposure to credit risk and market risk, as well as impairment losses on trade receivables and other amounts receivable, is provided in Note 15. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted)

RIGHT OF USE ASSETS

RIGHT OF USE ASSETS	12 Months Ended
	Dec. 31, 2022
RIGHT OF USE ASSETS	NOTE 6 – RIGHT OF USE ASSETS The Company’s right-of-use asset relates to the lease of office space. The Company recognized lease liabilities which were measured at the present value of the remaining lease payments and discounted using the lessee’s incremental borrowing rate of 1.51 SCHEDULE OF RIGHT OF USE ASSETS TO THE LEASE OF OFFICE SPACE Offices Total Cost Balance, January 1, 2021 66,912 66,912 Translation differences - - Balance, December 31, 2021 66,912 66,912 Translation differences - - Balance, December 31, 2022 $ 66,912 $ 66,912 Accumulated depreciation Balance, January 31, 2021 50,184 50,184 Depreciation 16,361 16,361 Translation differences 367 367 Balance, December 31, 2021 66,912 66,912 Depreciation - - Translation differences - - Balance, December 31, 2022 $ 66,912 $ 66,912 Net book value At December 31, 2021 $ - $ - At December 31, 2022 $ - $ - BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted)

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [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. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2023 (Expressed in Canadian dollars) (Unaudited)	NOTE 7 – INTANGIBLE ASSETS The Company’s intangible assets relate to the proprietary Cannabis CRM software the Company is Developing, Patents pending for the EZ-G device (Note 4) as well as the primary growing license for medical cannabis in Israel (Note 4). The Additions for the Software include cost of wages of the software developers for the time they spend on developing the Cannabis CRM software. The additions for the Patents include the fair value attributed to the Patents upon the acquisition of ZC as well as transaction and other costs in the amount of $ 193,382 SCHEDULE OF PATENTS INCLUDE THE FAIR VALUE ATTRIBUTED TO THE PATENTS UPON THE ACQUISITION Software License Patents Total Cost Balance, December 31, 2020 $ - $ - $ - $ - Additions 450,429 850,000 - 1,300,429 Translation differences - - - - Balance, December 31, 2021 450,429 850,000 - 1,300,429 Additions 910,197 - 42,961,382 43,871,579 Translation differences (32,325 ) - - (32,325 ) Balance December 31, 2022 $ 1,328,301 $ 850,000 42,961,382 $ 45,139,683 Accumulated depreciation Balance, December 31, 2020 $ - $ - - $ - Depreciation - - - - Translation differences - - - - Balance, December 31, 2021 - - - - Depreciation - - - - Balance December 31, 2022 $ - $ - - $ - Net book value At December 31, 2021 $ 450,429 $ 850,000 - $ 1,300,429 At December 31, 2022 $ 1,328,301 $ 850,000 42,961,382 $ 45,139,683 The Company considered indicators of impairment at December 31, 2022 and 2021. The Company did not record any impairment loss during the years ended December 31, 2022 and 2021. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted)

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [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. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2023 (Expressed in Canadian dollars) (Unaudited)	NOTE 8 – PROPERTY AND EQUIPMENT SCHEDULE OF PROPERTY AND EQUIPMENT Computers & Equipment Vehicles Furniture & Equipment Capital Work In Progress Total Costs Balance, January 1, 2021 28,308 186,547 34,322 - 249,177 Additions 2,590 - - 390,059 392,649 Translation differences 1,046 5,935 1,092 - 8,073 Balance, December 31, 2021 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 Accumulated depreciation Balance as of January 1, 2021 21,947 110,616 26,378 - 158,941 Depreciation 3,933 33,325 2,301 - 39,560 Translation differences 914 6,278 966 8,157 Balance, December 31, 2021 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 Net book value At December 31, 2021 $ 5,151 $ 42,263 $ 5,768 $ 390,059 $ 443,241 At December 31, 2022 $ 1,431 $ 11,517 $ 3,142 $ 1,301,197 $ 1,317,287 During the year ended December 31, 2022, depreciation of $ 2,399 3,933 As at December 31, 2022 and 2021 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 not record any impairment loss during the years ended December 31, 2022 and 2021. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted)

TRADE PAYABLES AND ACCRUED LIAB

TRADE PAYABLES AND ACCRUED LIABILITIES	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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	NOTE 9 – TRADE PAYABLES AND ACCRUED LIABILITIES SCHEDULE OF TRADE PAYABLES AND ACCRUED LIABILITIES December 31, 2022 December 31, 2021 Trade payables $ 40,241 $ 105,931 VAT, income and dividend taxes payable 43,703 - Due to related parties 37,094 1,322 Salaries payable 70,417 73,345 Trade payables and accrued liabilities $ 191,455 $ 180,598

RELATED PARTY TRANSACTIONS BALA

RELATED PARTY TRANSACTIONS BALANCES	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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	NOTE 10 – RELATED PARTY TRANSACTIONS 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 years ended December 31, 2022 and 2021 is set out below: SCHEDULE OF RELATED PARTY TRANSACTIONS December 31, 2022 December 31, 2021 Salary (cost of sales and services) $ 200,747 $ 98,523 Salary (general and administrative expenses) 376,237 39,492 Salary (Intangible asset – software) 553,326 300,273 Consulting (Capital work in progress) 75,274 113,107 Consulting (Professional fees) 143,500 61,000 Total $ 1,349,084 $ 612,395 As at December 31, 2022, $ 1,002 4,094 As at December 31, 2022, $ 37,094 1,322 BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted)

LEASE LIABILITIES

LEASE LIABILITIES	12 Months Ended
	Dec. 31, 2022
Notes and other explanatory information [abstract]
LEASE LIABILITIES	NOTE 11 – LEASE LIABILITIES The Company had leases including leases of offices for 1-2 years SCHEDULE OF LEASE LIABILITIES December 31, 2022 December 31, 2021 Balance, opening $ - $ 18,195 Additions - - Lease payments - (17,796 ) Interest - 135 Translation difference - (534 ) Balance, ending $ - $ -

LONG TERM LOAN

LONG TERM LOAN	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [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 $ 192,560 (NIS 500,000 ) from an Israeli bank. The loan bears interest at the rate of 3.14 % per annum and matures on September 18, 2025 . The loan is subject to 48 monthly payments commencing October 18, 2021. $ 9,628 (NIS 25,000 ) was deposited in the bank as security for the loan. BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2023 (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	NOTE 12– LONG TERM LOAN During the year ended December 31, 2020, the Company secured a term loan with a principal amount of $ 192,560 500,000 3.14 September 18, 2025 9,628 25,000 The activities of the long term loan during the years ended December 31, 2022 and 2021 are as follows: SCHEDULE OF LONG TERM LOAN December 31, 2022 December 31, 2021 Balance, opening $ 192,651 198,405 Addition - - Repayments (46,561 ) (11,437 ) Interest expense, accrued 4,977 5,562 Translation difference (15,096 ) 121 Balance, ending 135,971 192,651 Less: Long term loan – current portion 47,740 49,207 Long term loan – non-current portion $ 88,231 143,444 The undiscounted repayments for each of the next four years and in the aggregate are: SCHEDULE OF UNDISCOUNTED REPAYMENTS Year ended Amount December 31, 2023 $ 47,740 December 31, 2024 49,241 December 31, 2025 38,990 Total $ 135,971 BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted)

EMPLOYEE BENEFITS

EMPLOYEE BENEFITS	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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 ) $ (86,016 ) Less: fair value of plan assets or asset ceiling - - Total $ (81,402 ) $ (86,016 ) BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2023 (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 $ (86,016 ) $ (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 7,579 5,194 Balance, ending $ (81,402 ) $ (86,016 ) 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 %	NOTE 13 – 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 asset (liability) Information on the Company’s defined benefit pension plan and other defined benefit plans, in aggregate, is summarized as follows: SCHEDULE OF PLAN ASSET (LIABILITY) December 31, 2022 December 31, 2021 Defined benefit plan liability $ (86,016 ) $ (87,058 ) Less: fair value of plan asset or asset ceiling - - Total $ (86,016 ) $ (87,058 ) b. Changes in the present value of the defined benefit plan liability The following are the continuities of the fair value of plan asset or plan liability and the present value of the defined benefit plan obligations: SCHEDULE OF CHANGE IN THE PRESENT VALUE OF THE DEFINED BENEFIT PLAN LIABILITY December 31, 2022 December 31, 2021 Balance, opening $ (87,058 ) $ (82,867 ) Recognized in profit and loss for the year: Interest cost (1,964 ) (1,306 ) Current service cost (6,023 ) (6,391 ) Actuarial gain (loss) for change of assumptions 3,835 6,223 Translation differences 5,194 (2,717 ) Balance, ending $ (86,016 ) $ (87,058 ) 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 years were as follows (expressed as weighted averages): SCHEDULE OF MAJOR ASSUMPTIONS IN DETERMINING THE DEFINED BENEFITS PLAN LIABILITY December 31, 2022 December 31, 2021 Capitalization rate 2.73 % 2.4 % Salary growth rate 0 % 0 % Retirement rate 5 % 5 % BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 13 – EMPLOYEE BENEFITS (continued) d. Sensitivity analysis The following table outlines the key assumptions for the years ended December 31, 2022 and 2021 and the sensitivity of a 1 The sensitivity analysis provided in the table is hypothetical and should be used with caution. The sensitivities of each key assumption have been calculated independently of any changes in other key assumptions. Actual experience may result in changes in a number of key assumptions simultaneously. Changes in one factor may result in changes in another, which could amplify or reduce the impact of such assumptions. SCHEDULE OF SENSITIVITY ANALYSIS December 31, 2022 December 31, 2021 Capitalization rate: Impact of: 1 $ (4,974 ) $ (5,352 ) 1 6,013 6,568 Salary growth rate: Impact of: 1 6,128 6,561 1 $ - $ -

SHARE CAPITAL

SHARE CAPITAL	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2023 (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. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2023 (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 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. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2023 (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 %	NOTE 14 – EQUITY SHARE CAPITAL Authorized Unlimited number of common shares without par value. Issued As at December 31, 2021, 37,885,932 During the year ended December 31, 2022 On January 13, 2022, the Company completed a non-brokered private placement financing wherein it raised $ 122,950 through the issuance of 40,983 common shares at a price of $ 3.00 per share. On May 3, 2022, 150,000 123,000 On July 4, 2022 the Company issued 6,727 On September 20, 2022 140,000 114,800 On September 22, 2022, as part of the acquisition of Zigi Carmel described in note 4, the Company issued 7,920,000 BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 14 – EQUITY (continued) On October 3, 2022, the Company issued 6,727 On October 5, 2022, the Company completed a non-brokered private placement financing wherein it raised $ 616,570 through the issuance of 142,395 common shares at a price of $ 4.33 per share. During the year ended December 31, 2021 On March 29, 2021, as part of the reverse takeover as described in note 4, the Company issued 18,015,883 6,269,117 On May 5, 2021, the Company announced that it completed a non-brokered private placement financing wherein it raised $ 522,410 435,337 1.20 On July 5, 2021, the Company announced that it completed a non-brokered private placement financing wherein it raised $ 1,840,000 2,000,000 0.92 On August 16, 2021, 5,000 55,000 49,200 On October 4, 2021, the Company completed two non-brokered private placements financing wherein it raised $ 2,500,000 2,403,846 1.04 400,000 1.30 The funds raised from the $ 2,500,000 private placement were held in escrow until the company’s shares were approved for listing on the Nasdaq. In connection with the second financing, the Company raised $ 189,834 through the issuance of 94,917 common shares at a price of $ 2.00 per share. On October 14, 2021, the Company completed a non-brokered private placement financing wherein it raised $ 400,000 through the issuance of 200,000 common shares at a price of $ 2.00 per share. Warrants The Company recorded a share purchase warrants reserve of $ 639,879 SCHEDULE OF WEIGHTED AVERAGE ASSUMPTION FOR WARRANTS Weighted average fair value of warrants issued on October 4, 2021 $ 1.60 Exercise price 1.30 Risk-free interest rate 1.33 % Estimated life 2 Expected volatility 100.13 % Expected dividend yield 0 % The following table summarizes the warrants outstanding for the year ended December 31, 2022: SCHEDULE OF WARRANTS OUTSTANDING Number of Weighted Average Outstanding at January 1, 2021 - - Granted during the period 400,000 $ 1.30 Exercised during the period - $ - Expired during the period - $ - Outstanding at December 31, 2021 400,000 $ 1.30 Exercised during the period - $ - Granted during the period - $ - Outstanding at December 31, 2022 400,000 $ 1.30 BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 14 – EQUITY (continued) 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. A SCHEDULE OF STOCK OPTIONS OUTSTANDING Number of Weighted Average Outstanding at January 1, 2021 - - Granted during the period 1,135,000 $ 1.09 Exercised during the period (60,000 ) $ 0.82 Cancelled during the period (180,000 ) $ 0.82 Outstanding at December 31, 2021 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 Additional information regarding stock options outstanding as of December 31, 2022, 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 3.25 $ 0.82 250,000 $ 0.82 240,000 3.50 $ 1.22 240,000 $ 1.22 115,000 3.83 $ 2.65 115,000 $ 2.65 10,000 4.50 $ 6.20 7,500 $ 6.20 615,000 3.48 $ 1.41 612,500 $ 1.39 BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 14 – EQUITY (continued) 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 As at December 31, 2022, 612,500 550,517 153,909 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 2022 2021 Weighted average fair value of options granted $ 3.96 $ 0.84 Risk-free interest rate 3.56 % 1.04 % Estimated life (in years) 5 5 Expected volatility 75.91 % 73.69 % Expected dividend yield 0 % 0 %

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2022
Notes and other explanatory information [abstract]
FINANCIAL INSTRUMENTS	NOTE 15 – FINANCIAL INSTRUMENTS a. Fair value Financial instruments measured at fair value are classified into one of three levels in the fair value hierarchy according to the relative reliability of the inputs used to estimate the fair values. The three levels of the fair value hierarchy are: ● Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities; ● Level 2 – Inputs other than quoted prices that are observable for the asset or liability either directly or indirectly; and ● Level 3 – Inputs that are not based on observable market data. Management estimates that cash, amounts receivable and other current liabilities approximately constitute their fair value in view of the fact that these are short term instruments. b. Financial risk management The Company is exposed to various financial risks through its financial instruments: credit risk, liquidity risk and market risk (including currency risk, interest rate risk and other price risk). The following analysis enables users to evaluate the nature and extent of the risks. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 15 – FINANCIAL INSTRUMENTS (continued) Credit risk Credit risk is the risk of an unexpected loss if a customer or third party to a financial instrument fails to meet its contractual obligations. The Company is subject to credit risk on its cash and amounts receivable which include trade and other amounts receivable (Note 5). The Company limits its exposure to credit loss on cash by placing its cash with a high-quality financial institution. The Company has concentrations of credit risk with respect to amounts receivable as large amounts of its trade receivables are concentrated amongst a small number of customers. The Company performs credit evaluations of its customers but generally does not require collateral to support trade receivable. Amounts receivable primarily consist of trade receivables and sales tax receivable. The Company provides credit to very limited customer base in the normal course of business and has established credit evaluation via an active direct consultation with its customers to mitigate credit risk. Amounts receivable are shown net of any provision made for impairment of receivables. Due to this factor, the Company believes that no additional credit risk, beyond amounts provided for collection loss, is inherent in amounts receivable. Expected credit loss (“ECL”) analysis is performed at each reporting date using an objective approach to measure expected credit losses. The provision amounts are based on direct management interface with the customer. The calculations reflect the probability-weighted outcome, the time value of money and reasonable and supportable information that is available at the reporting date about past events, current conditions and forecasts of future economic conditions. Amounts receivable are written off when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation of recovery include, amongst others, business failure, the failure of a debtor to engage in a repayment plan, and a failure to make contractual payments over the negotiated contract period. During the year ended December 31, 2022 and 2021, there was $ nil The Company’s aging of trade receivables (Note 5) were as follows: SCHEDULE OF TRADE RECEIVABLES December 31, 2022 December 31, 2021 0 – 30 days $ 74,987 $ 66,087 31 – 60 days 61,287 65,100 Trade receivables $ 136,274 $ 131,187 Liquidity risk Liquidity risk is defined as the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities. Financial liabilities include principal and interest payments. The Company’s liquidity risk is that it is not able to settle liabilities when due or that it can do so only at an abnormally high cost. Accordingly, one of management’s primary goals is to maintain an optimum level of liquidity by actively managing assets, liabilities and cash flows generated by operations. The Company’s future strategies can be financed through a combination of cash flows generated by operations, borrowing under existing credit facilities, and the issuance of equity. Management prepares regular budgets and cash flow forecasts to help predict future changes in liquidity. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 15 – FINANCIAL INSTRUMENTS (Continued) The Corporation has financial liabilities with the following maturities as at December 31, 2022: SCHEDULE OF FINANCIAL LIABILITIES Up to 1 year 1 to 2 years 2 to 3 years 3 to 4 years 5 year and over Total Contractual cash flows Up to 1 year 1 to 2 years 2 to 3 years 3 to 4 years 5 year and over Total Trade payables (Note 9) $ 40,241 $ - $ - $ - $ - $ 40,241 Long term loan and unpaid interest (Note 12) 47,740 49,241 38,990 - - 135,971 $ 87,981 $ 49,241 $ 38,990 $ - $ - $ 176,212 The Corporation has financial liabilities with the following maturities as at December 31, 2021: Up to 1 year 1 to 2 years 2 to 3 years 3 to 4 years 5 year and over Total Contractual cash flows Up to 1 year 1 to 2 years 2 to 3 years 3 to 4 years 5 year and over Total Trade payables (Note 9) $ 105,931 $ - $ - $ - $ - $ 105,931 Long term loan and unpaid interest (Note 12) 49,207 50,754 52,350 40,340 - 192,651 $ 155,138 $ 50,754 $ 52,350 $ 40,340 $ - $ 298,582 Market risk Market risk is the risk that the fair value or future cash flows from financial instruments will change as a result of changes in market prices. Market risk includes risks such as currency risk and share price risk. The financial instruments of the Company which are affected by market risk consist mainly of foreign currency cash and deposits, Company’s US dollar denominated convertible debenture and investments in marketable securities. Foreign currency risk As of December 31, 2022, the Company has a surplus of financial assets over financial liabilities denominated in USD, consisting of cash, in the sum of $ 1,394,585 4,314,847 BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 15 – FINANCIAL INSTRUMENTS (Continued) Currency sensitivity analysis The table below demonstrates the sensitivity test to a reasonable possible change in the exchange rate of the US dollar, with all other variables unchanged. The impact on the Company’s pre-tax profit and loss arises from changes in the fair value of the assets and financial liabilities is as follows: SCHEDULE OF CHANGES IN FAIR VALUE Change in the USD exchange rate Impact on pre-tax profit December 31, 2022 5% $ (69,729 ) 5% 69,729 December 31, 2021 5% (215,742 ) 5% $ 215,742 Equity (share price) risk The Company’s investments in tradable shares are sensitive to market price risk arising from uncertainties concerning the future value of these investments. As of December 31, 2022, Company’s exposure as a result of investments in tradable shares is $ nil nil 10 nil nil 10 c. Capital management The Company’s objectives when managing capital are to safeguard the Company’s ability to continue as a going concern in order to pursue the development and sale of its products and services, as well as to ensure that the Company is able to meet its financial obligations as they become due. The capital structure consists of components of shareholders’ equity, promissory note due to related parties and the term loan provided by the bank. The basis for the Company’s capital structure is dependent on the Company’s expected business growth and changes in business environment. To maintain or adjust the capital structure, the Company may issue new shares, incur debt or return capital to shareholders. The Company does not presently utilize any quantitative measures to monitor its capital, but rather relies on the expertise of the Company’s management to sustain the future development of the business. Management reviews its capital management approach on an ongoing basis and believes that this approach is reasonable. The Company is not subject to externally imposed capital requirements. There were no changes to the Company’s approach to capital management during the years ended December 31, 2022 and 2021. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted)

REVENUE AND DEFERRED REVENUE

REVENUE AND DEFERRED REVENUE	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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 BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2023 (Expressed in Canadian dollars) (Unaudited) NOTE 12 – REVENUE AND DEFERRED REVENUE (continued) Deferred revenue represents contract liabilities for customer payments received related to services yet to be provided subsequent to the reporting date. Significant changes in deferred revenue are as follows: SCHEDULE OF DEFERRED REVENUE 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	NOTE 16 – REVENUE AND DEFERRED REVENUE The Company has derived its revenue from the sources as summarized in the following: SCHEDULE OF REVENUE FROM SOURCES December 31, 2022 December 31, 2021 Software development $ 761,166 $ 725,862 Software license 213,749 208,625 Software supports 71,460 196,703 Cloud hosting 67,334 72,945 Others 9,363 13,324 Revenue $ 1,123,072 $ 1,217,459 The Company recognized revenues from contracts with customers in accordance with the following timing under IFRS 15: SCHEDULE OF REVENUE UNDER TIMING December 31, 2022 December 31, 2021 Revenue recognized over time $ 909,323 $ 1,008,834 Revenue recognized at a point of time 213,749 208,625 Revenue $ 1,123,072 $ 1,217,459 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 during the years ended December 31 are as follows: SCHEDULE OF DEFERRED REVENUE December 31, 2022 December 31, 2021 Deferred revenue, beginning $ 30,046 $ 107,865 Customer payments received attributable to contract liabilities for unearned revenue 263,404 64,434 Revenue recognized from fulfilling contract liabilities 74,381 142,253 Deferred revenue, ending $ 219,068 $ 30,046 The Company derives significant revenues from one customer. During the year ended December 31, 2022, revenue from this customer were 83% 80% BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted)

COST OF REVENUE

COST OF REVENUE	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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	NOTE 17 – COST OF REVENUE Cost of revenue incurred during the years ended December 31 are comprised of the following: SCHEDULE OF COST OF REVENUE December 31, 2022 December 31, 2021 Salaries and benefits $ 510,615 $ 563,165 Subcontractors expense (recovery) (16,318 ) 570 Software and other 9,804 26,653 Depreciation 2,399 3,933 Cost of revenue $ 506,500 $ 594,321

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Notes and other explanatory information [abstract]
INCOME TAXES	NOTE 18 – INCOME TAXES The relevant companies’ tax applicable to the Company commencing from 2021 (Year of Amalgamation) and thereafter is 27 The relevant companies’ tax applicable to BYND commencing from 2018 and thereafter is 23 A reconciliation of income taxes at statutory rates with the reported taxes is as follows: SCHEDULE OF RECONCILIATION OF INCOME TAXES AT STATUTORY TAXES December 31, 2022 December 31, 2021 Income (loss) before tax $ (1,658,404 ) $ (4,843,325 ) Income tax rate 27 23 27 23 Expected income expense (recovery) (460,055 ) (1,325,208 ) Permanent differences (216,957 ) 1,224,524 Prior years reassessment of tax expense - - Change in unrecognized deferred assets 43,428 (14,629 ) Change in valuation allowance 542,633 102,162 Other 97,231 48,564 Total income tax expense $ 6,280 $ 35,413 Current income tax $ 6,280 $ 35,413 Deferred income tax - - Total income tax expense $ 6,280 $ 35,413 BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 18 – INCOME TAXES (continued) Temporary differences that give rise to the following deferred tax assets and liabilities at are: SCHEDULE OF TEMPORARY DIFFERENCES OF DEFERRED TAX ASSETS AND LIABILITIES December 31, 2022 December 31, 2021 Deferred tax assets Non-capital loss carry forwards - Canada 644,794 102,162 Non-capital loss carry forwards - Israel - - Non-capital loss carry forwards $ 644,794 $ 102,162 Valuation allowance (644,794 ) (102,162 ) Net deferred tax assets $ - $ - The Company has Canadian non-capital losses of $ 2,009,751 BYND has $ nil nil Tax attributes are subject to review, and potential adjustment, by tax authorities.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS On October 23, 2023, the Company issued 24,869	NOTE 19 – SUBSEQUENT EVENTS On January 3, 2023, the Company issued 6,727

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Foreign Currency Transactions		a. Foreign Currency Transactions Transactions and balances: Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the date of the transaction. Foreign currency monetary items are translated at the period-end exchange rate. Nonmonetary items measured at historical cost continue to be carried at the exchange rate at the date of the transaction. Non-monetary items measured at fair value are reported at the exchange rate at the date when fair values were determined. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES (continued) a. Foreign Currency Transactions (continued) Exchange differences arising on the translation of monetary items or on settlement of monetary items are recognized in profit or loss in the period in which they arise, except where deferred in equity as a qualifying cash flow or net investment hedge. Exchange differences arising on the translation of non-monetary items are recognized in other comprehensive income in to the extent that gains and losses arising on those non-monetary items are also recognized in other comprehensive income. Where the non-monetary gain or loss is recognized in profit or loss, the exchange component is also recognized in profit or loss. Translation to presentation currency The functional currency of the Company is the NIS, which is different from its presentation currency Canadian dollar. The financial results and position of the Company are translated from NIS to Canadian dollars the as follows: ● assets and liabilities for each statement of financial position presented are translated at the exchange rate on the date of the statement of financial position; ● income and expenses for each statement of comprehensive loss are translated at the average exchange rate in effect during the reporting period; Exchange differences arising on translation to presentation currency are recognized in other comprehensive income (loss) and recorded in the Company’s foreign currency translation reserve in equity.
Financial Instruments		b. Financial Instruments The following is the Company’s accounting policy for financial instruments under IFRS 9: (i) Classification The Company classifies its financial instruments in the following categories: at fair value through profit and loss (“FVTPL”), at fair value through other comprehensive income (loss) (“FVTOCI”) or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of debt instruments is driven by the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition the Company can make an irrevocable election (on an instrument-by-instrument basis) to designate them as at FVTOCI. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or derivatives) or if the Company has opted to measure them at FVTPL. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES (continued) b. Financial Instruments (continued) The following table shows the classification under IFRS 9: Financial assets / liabilities Classification under IFRS 9 Cash FVTPL Amounts receivable Amortized cost Marketable securities FVTPL Trade payables and accrued liabilities Amortized cost Convertible debt Amortized cost Derivative liability FVTPL Promissory note Amortized cost Long term loan Amortized cost (ii) Measurement Financial assets and liabilities at amortized cost Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment. Financial assets and liabilities at FVTPL Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in the statements of loss and comprehensive loss. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in the statements of loss and comprehensive loss in the period in which they arise. Debt investments at FVTOCI These assets are subsequently measured at fair value. Interest income calculated using the effective interest method, foreign exchange gains and losses and impairment are recognised in profit or loss. Other net gains and losses are recognized in OCI. On derecognition, gains and losses accumulated in OCI are reclassified to profit or loss. Equity investments at FVTOCI These assets are subsequently measured at fair value. Dividends are recognised as income in profit or loss unless the dividend clearly represents a recovery of part of the cost of the investment. Other net gains and losses are recognised in OCI and are never reclassified to profit or loss. (iii) Impairment of financial assets at amortized cost The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting date, the Company measures the loss allowance for the financial asset at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the financial asset has not increased significantly since initial recognition, the Company measures the loss allowance for the financial asset at an amount equal to the twelve month expected credit losses. The Company shall recognize in the statements of loss and comprehensive loss, as an impairment gain or loss, the amount of expected credit losses (or reversal) that is required to adjust the loss allowance at the reporting date to the amount that is required to be recognized. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES (continued) b. Financial Instruments (continued) (iv) Derecognition Financial assets The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity. Financial liabilities The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled, or expire. The Company also derecognizes a financial liability when the terms of the liability are modified such that the terms and / or cash flows of the modified instrument are substantially different, in which case a new financial liability based on the modified terms are recognized at fair value. Gains and losses on derecognition are generally recognized in profit or loss.
Property and equipment		c. Property and equipment Property and equipment are stated at cost less accumulated depreciation. The cost of repairs and maintenance costs is expensed as incurred. Depreciation is calculated using the straight-line method to depreciate their cost to their residual value over their estimated useful lives. Upon sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from property and equipment and any gain or loss is reflected as a gain or loss from operations. The estimated useful lives are: SCHEDULE OF PROPERTY AND EQUIPMENT FOR ESTIMATED USEFUL LIVES Description Years Computers and equipment 3 Vehicles 3 Furniture and equipment 6 The assets’ residual values, useful lives and depreciation method are reviewed and adjusted if needed at least once a year. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES (continued)
Employee benefits		d. Employee benefits Short term benefits Short term benefits to employees include salaries, medical and recreation benefits and contributions to the National Insurance Institute and are recognized as expenses upon the rendering of the services. Post-employment benefits The group’s post-employment benefits include severance pay obligation. The plans are usually funded by deposits transferred into pension funds and managers’ insurance plans and are classified as defined benefit plans According to the Severance Pay Law employees are entitled to receive severance pay when they are dismissed or when they retire. The liability for termination of employer-employee relations presented in the report of the financial position is the present value of the defined benefit obligation at the report of the financial position date, less the fair value of plan assets on the end of the reporting period out of which the obligation shall be directly paid, adjusted to any net limitation of the asset for defined benefit to asset ceiling. The defined benefit liability is calculated by actuarial methods using the projected unit credit method. The current service cost and net interest on the net liability in respect of defined benefits are recognized in profit or loss. Re-measurements of the net liability in respect of defined benefits which are recognized in other comprehensive profit, include actuarial profits and losses and return on the assets of the plan (excluding amounts which were included in net interest). Re-measurements of the net liability in respect of defined benefits which were recognized in other comprehensive profit are not re-classified to profit or loss in a subsequent period.
Revenue recognition		e. Revenue recognition The Company’s revenue is primarily derived from service rendered for software development, cloud hosting, customer training and customer service support, and software sales from the licensing and sales of its customer relationship management (“CRM”) software. The Company recognizes revenue in accordance with IFRS 15 Revenue from Contracts with Customers In applying IFRS 15, the Company uses significant judgments to assess whether performance obligations sold in a customer contract are considered distinct and should be accounted for as separate performance obligations. The Company also applies significant judgement in determining whether a performance obligation was satisfied over time or at a point of time, depending on the transfer of the control of the goods or services. The Company recognizes revenue over time using input method, which recognizes revenue as performance of the contract progresses and reflects the Company’s performance in passing control in the products and services promised to the customer. Input method recognizes revenue based on an entity’s efforts or inputs toward satisfying a performance obligation relative, primarily by development work hours expended, to the total expected efforts or inputs required to satisfy the performance obligation. The Company applies significant judgment to determine the estimated work hours to completion which affects revenue recognized for software development. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES (continued) e. Revenue recognition (continued) The Company recognizes revenue when control over the promised product or services is transferred to the customer. Revenue is measured at an amount that reflects the consideration to which the entity expects to be entitled in exchange for transferring goods or services to a customer. The Company accounts for contracts with customers when it has approval and commitment for both parties, each party’s right have been identified, payment terms are defined, the contract has commercial substance and collection is probable. For contracts that involve multiple performance obligations, the Company allocates the transaction price to each performance obligation in the contract based on the relative standalone selling prices and recognize revenue when, or as, performance obligations in the contacts are satisfied. Software development The Company provide software customization and development service to its customers. Revenue is generally recognized over time by measuring the progress towards complete satisfaction of the performance obligation in a manner reflecting the Company’s performance in passing control in the products and services promised to the customer. Software license The Company provides the right to access its CRM software through licensing and sales of its CRM software. Revenue from software license are recognized at the point of time when the right to access the software is provided and the control of the license is transferred to the customer. Software support The Company provide ongoing software support to its customers who purchase and use its CRM software. Revenue from software support services is recognized over time as the support service is rendered. Cloud hosting The Company host the customer’s software and applications on its cloud platform. Revenue from cloud hosting is recognised over time when the hosting service is provided. Other services The Company provides cloud backup, customer training and other consulting services which are distinct from other services and products offered. Revenue from other services is recognized as services are provided. Revenue is presented net of taxes collected from customers and remitted to government authorities. The difference between contractual payments received and revenue recognized is recorded as deferred revenue when receipts exceed revenue. BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES (continued)
Cost of revenue		f. Cost of revenue Cost of revenue and services include the expenses incurred to develop software and provide technical support to customers, which include payroll for all employees, compensation to subcontractors that are directly involved in the development and providing technical support, cost of purchasing any third party components that are integrated with the Company’s software and then delivered to the customers, and other indirect costs such as depreciation of computer and equipment that are used in providing goods and service to customers. Third party component may include third party software, platform or hardware.
Leases		g. Leases The Company treats a contract as a lease when according to its terms it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. 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 determines 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 is permitted under IFRS 16, the Company may elect to expense its short-term leases (term of 12 months or less) and leases of low-value assets, on a straight-line basis over the lease term. The Company has not applied such exemption during the year ended December 31, 2021. As lessee, the Company recognizes a right-of-use asset and a lease liability at the commencement date of a lease. The right-of-use asset is initially measured at cost, which is comprised of the initial amount of the lease liability adjusted for any lease payments before the commencement date, plus any decommissioning and restoration costs, less any lease incentives received. The right-of-use asset is subsequently depreciated from the commencement date to the earlier of the end of the lease term, or the end of the useful life of the asset. In addition, the right-of-use asset may be reduced due to impairment losses, if any, and adjusted for certain remeasurements of the lease liability. 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: ● Fixed payments, including in-substance fixed payments, less any lease incentives receivable; ● Variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date; ● amounts expected to be payable under a residual value guarantee; BYND CANNASOFT ENTERPRISES INC. Notes to the Consolidated Financial Statements For the Years Ended for December 31, 2022 and 2021 (Expressed in Canadian dollars, unless otherwise noted) NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES (continued) g. Leases (continued) ● exercise prices of purchase options if the Company is reasonably certain to exercise the option; and ● payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease. The lease liability is measured at amortized cost using the effective interest method. It is measured 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.
Deferred taxes		h. Deferred taxes Current income tax: Current income tax assets and liabilities for the current period are measured at the amount expected to be recovered from or paid to taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, at the reporting date, in the countries where the Company operates and generates taxable income. Current income tax relating to items recognized directly in other comprehensive income or equity is recognized in other comprehensive income or equity and not in profit or loss. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. Deferred tax: Deferred tax is recognized on temporary differences at the reporting date arising between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and recognized only to the extent that it is probable that future taxable income will be available to allow all or part of the temporary differences to be utilized. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted and are expected to apply by the end of the reporting period. Deferred tax assets and deferred income tax liabilities are offset if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority.
Basic and diluted income (loss) per share		i. Basic and diluted income (loss) per share The Company presents basic income (loss) per share data for its common shares, calculated by dividing the income (loss) attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. The diluted income (loss) per share is determined by adjusting the income (loss) attributable to common shareholders and the weighted average number of common shares outstanding for the effects of all options, warrants and similar instruments outstanding that may add to the total number of common shares. During the year ended December 31, 2022 and 2021, the Company does not have any dilutive instrument outstanding. In addition, because the Company incurred net losses, the effect of dilutive instruments would be anti-dilutive and therefore diluted loss per share equals basic loss per share.
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. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2023 (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. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2023 (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.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT FOR ESTIMATED USEFUL LIVES	Depreciation is calculated using the straight-line method to depreciate their cost to their residual value over their estimated useful lives. Upon sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from property and equipment and any gain or loss is reflected as a gain or loss from operations. The estimated useful lives are: SCHEDULE OF PROPERTY AND EQUIPMENT FOR ESTIMATED USEFUL LIVES Description Years Computers and equipment 3 Vehicles 3 Furniture and equipment 6

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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
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	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	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	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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	SCHEDULE OF AMOUNTS RECEIVABLE December 31, 2022 December 31, 2021 Trade receivables $ 136,274 $ 131,187 Income tax advances 90,528 61,547 Due from shareholders 1,002 4,094 Amounts receivable $ 227,804 $ 196,828

RIGHT OF USE ASSETS (Tables)

RIGHT OF USE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
SCHEDULE OF RIGHT OF USE ASSETS TO THE LEASE OF OFFICE SPACE	SCHEDULE OF RIGHT OF USE ASSETS TO THE LEASE OF OFFICE SPACE Offices Total Cost Balance, January 1, 2021 66,912 66,912 Translation differences - - Balance, December 31, 2021 66,912 66,912 Translation differences - - Balance, December 31, 2022 $ 66,912 $ 66,912 Accumulated depreciation Balance, January 31, 2021 50,184 50,184 Depreciation 16,361 16,361 Translation differences 367 367 Balance, December 31, 2021 66,912 66,912 Depreciation - - Translation differences - - Balance, December 31, 2022 $ 66,912 $ 66,912 Net book value At December 31, 2021 $ - $ - At December 31, 2022 $ - $ -

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [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	The additions for the Patents include the fair value attributed to the Patents upon the acquisition of ZC as well as transaction and other costs in the amount of $ 193,382 SCHEDULE OF PATENTS INCLUDE THE FAIR VALUE ATTRIBUTED TO THE PATENTS UPON THE ACQUISITION Software License Patents Total Cost Balance, December 31, 2020 $ - $ - $ - $ - Additions 450,429 850,000 - 1,300,429 Translation differences - - - - Balance, December 31, 2021 450,429 850,000 - 1,300,429 Additions 910,197 - 42,961,382 43,871,579 Translation differences (32,325 ) - - (32,325 ) Balance December 31, 2022 $ 1,328,301 $ 850,000 42,961,382 $ 45,139,683 Accumulated depreciation Balance, December 31, 2020 $ - $ - - $ - Depreciation - - - - Translation differences - - - - Balance, December 31, 2021 - - - - Depreciation - - - - Balance December 31, 2022 $ - $ - - $ - Net book value At December 31, 2021 $ 450,429 $ 850,000 - $ 1,300,429 At December 31, 2022 $ 1,328,301 $ 850,000 42,961,382 $ 45,139,683 The Company considered indicators of impairment at December 31, 2022 and 2021. The Company did not record any impairment loss during the years ended December 31, 2022 and 2021.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [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	SCHEDULE OF PROPERTY AND EQUIPMENT Computers & Equipment Vehicles Furniture & Equipment Capital Work In Progress Total Costs Balance, January 1, 2021 28,308 186,547 34,322 - 249,177 Additions 2,590 - - 390,059 392,649 Translation differences 1,046 5,935 1,092 - 8,073 Balance, December 31, 2021 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 Accumulated depreciation Balance as of January 1, 2021 21,947 110,616 26,378 - 158,941 Depreciation 3,933 33,325 2,301 - 39,560 Translation differences 914 6,278 966 8,157 Balance, December 31, 2021 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 Net book value At December 31, 2021 $ 5,151 $ 42,263 $ 5,768 $ 390,059 $ 443,241 At December 31, 2022 $ 1,431 $ 11,517 $ 3,142 $ 1,301,197 $ 1,317,287

TRADE PAYABLES AND ACCRUED LI_2

TRADE PAYABLES AND ACCRUED LIABILITIES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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	SCHEDULE OF TRADE PAYABLES AND ACCRUED LIABILITIES December 31, 2022 December 31, 2021 Trade payables $ 40,241 $ 105,931 VAT, income and dividend taxes payable 43,703 - Due to related parties 37,094 1,322 Salaries payable 70,417 73,345 Trade payables and accrued liabilities $ 191,455 $ 180,598

RELATED PARTY TRANSACTIONS BA_2

RELATED PARTY TRANSACTIONS BALANCES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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	SCHEDULE OF RELATED PARTY TRANSACTIONS December 31, 2022 December 31, 2021 Salary (cost of sales and services) $ 200,747 $ 98,523 Salary (general and administrative expenses) 376,237 39,492 Salary (Intangible asset – software) 553,326 300,273 Consulting (Capital work in progress) 75,274 113,107 Consulting (Professional fees) 143,500 61,000 Total $ 1,349,084 $ 612,395

LEASE LIABILITIES (Tables)

LEASE LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF LEASE LIABILITIES	The Company had leases including leases of offices for 1-2 years SCHEDULE OF LEASE LIABILITIES December 31, 2022 December 31, 2021 Balance, opening $ - $ 18,195 Additions - - Lease payments - (17,796 ) Interest - 135 Translation difference - (534 ) Balance, ending $ - $ -

LONG TERM LOAN (Tables)

LONG TERM LOAN (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [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	The activities of the long term loan during the years ended December 31, 2022 and 2021 are as follows: SCHEDULE OF LONG TERM LOAN December 31, 2022 December 31, 2021 Balance, opening $ 192,651 198,405 Addition - - Repayments (46,561 ) (11,437 ) Interest expense, accrued 4,977 5,562 Translation difference (15,096 ) 121 Balance, ending 135,971 192,651 Less: Long term loan – current portion 47,740 49,207 Long term loan – non-current portion $ 88,231 143,444
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	The undiscounted repayments for each of the next four years and in the aggregate are: SCHEDULE OF UNDISCOUNTED REPAYMENTS Year ended Amount December 31, 2023 $ 47,740 December 31, 2024 49,241 December 31, 2025 38,990 Total $ 135,971

EMPLOYEE BENEFITS (Tables)

EMPLOYEE BENEFITS (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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 ) $ (86,016 ) Less: fair value of plan assets or asset ceiling - - Total $ (81,402 ) $ (86,016 )	Information on the Company’s defined benefit pension plan and other defined benefit plans, in aggregate, is summarized as follows: SCHEDULE OF PLAN ASSET (LIABILITY) December 31, 2022 December 31, 2021 Defined benefit plan liability $ (86,016 ) $ (87,058 ) Less: fair value of plan asset or asset ceiling - - Total $ (86,016 ) $ (87,058 )
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 $ (86,016 ) $ (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 7,579 5,194 Balance, ending $ (81,402 ) $ (86,016 )	The following are the continuities of the fair value of plan asset or plan liability and the present value of the defined benefit plan obligations: SCHEDULE OF CHANGE IN THE PRESENT VALUE OF THE DEFINED BENEFIT PLAN LIABILITY December 31, 2022 December 31, 2021 Balance, opening $ (87,058 ) $ (82,867 ) Recognized in profit and loss for the year: Interest cost (1,964 ) (1,306 ) Current service cost (6,023 ) (6,391 ) Actuarial gain (loss) for change of assumptions 3,835 6,223 Translation differences 5,194 (2,717 ) Balance, ending $ (86,016 ) $ (87,058 )
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 %	The principal actuarial assumptions used in calculating the Company’s defined benefit plan obligations and net defined benefit plan cost for the years were as follows (expressed as weighted averages): SCHEDULE OF MAJOR ASSUMPTIONS IN DETERMINING THE DEFINED BENEFITS PLAN LIABILITY December 31, 2022 December 31, 2021 Capitalization rate 2.73 % 2.4 % Salary growth rate 0 % 0 % Retirement rate 5 % 5 %
SCHEDULE OF SENSITIVITY ANALYSIS		SCHEDULE OF SENSITIVITY ANALYSIS December 31, 2022 December 31, 2021 Capitalization rate: Impact of: 1 $ (4,974 ) $ (5,352 ) 1 6,013 6,568 Salary growth rate: Impact of: 1 6,128 6,561 1 $ - $ -

SHARE CAPITAL (Tables)

SHARE CAPITAL (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
SCHEDULE OF WEIGHTED AVERAGE ASSUMPTION FOR WARRANTS		SCHEDULE OF WEIGHTED AVERAGE ASSUMPTION FOR WARRANTS Weighted average fair value of warrants issued on October 4, 2021 $ 1.60 Exercise price 1.30 Risk-free interest rate 1.33 % Estimated life 2 Expected volatility 100.13 % Expected dividend yield 0 %
SCHEDULE OF WARRANTS OUTSTANDING		The following table summarizes the warrants outstanding for the year ended December 31, 2022: SCHEDULE OF WARRANTS OUTSTANDING Number of Weighted Average Outstanding at January 1, 2021 - - Granted during the period 400,000 $ 1.30 Exercised during the period - $ - Expired during the period - $ - Outstanding at December 31, 2021 400,000 $ 1.30 Exercised during the period - $ - Granted during the period - $ - Outstanding at December 31, 2022 400,000 $ 1.30
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 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	A SCHEDULE OF STOCK OPTIONS OUTSTANDING Number of Weighted Average Outstanding at January 1, 2021 - - Granted during the period 1,135,000 $ 1.09 Exercised during the period (60,000 ) $ 0.82 Cancelled during the period (180,000 ) $ 0.82 Outstanding at December 31, 2021 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
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	Additional information regarding stock options outstanding as of December 31, 2022, 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 3.25 $ 0.82 250,000 $ 0.82 240,000 3.50 $ 1.22 240,000 $ 1.22 115,000 3.83 $ 2.65 115,000 $ 2.65 10,000 4.50 $ 6.20 7,500 $ 6.20 615,000 3.48 $ 1.41 612,500 $ 1.39
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 %	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 2022 2021 Weighted average fair value of options granted $ 3.96 $ 0.84 Risk-free interest rate 3.56 % 1.04 % Estimated life (in years) 5 5 Expected volatility 75.91 % 73.69 % Expected dividend yield 0 % 0 %

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF TRADE RECEIVABLES	The Company’s aging of trade receivables (Note 5) were as follows: SCHEDULE OF TRADE RECEIVABLES December 31, 2022 December 31, 2021 0 – 30 days $ 74,987 $ 66,087 31 – 60 days 61,287 65,100 Trade receivables $ 136,274 $ 131,187
SCHEDULE OF FINANCIAL LIABILITIES	The Corporation has financial liabilities with the following maturities as at December 31, 2022: SCHEDULE OF FINANCIAL LIABILITIES Up to 1 year 1 to 2 years 2 to 3 years 3 to 4 years 5 year and over Total Contractual cash flows Up to 1 year 1 to 2 years 2 to 3 years 3 to 4 years 5 year and over Total Trade payables (Note 9) $ 40,241 $ - $ - $ - $ - $ 40,241 Long term loan and unpaid interest (Note 12) 47,740 49,241 38,990 - - 135,971 $ 87,981 $ 49,241 $ 38,990 $ - $ - $ 176,212 The Corporation has financial liabilities with the following maturities as at December 31, 2021: Up to 1 year 1 to 2 years 2 to 3 years 3 to 4 years 5 year and over Total Contractual cash flows Up to 1 year 1 to 2 years 2 to 3 years 3 to 4 years 5 year and over Total Trade payables (Note 9) $ 105,931 $ - $ - $ - $ - $ 105,931 Long term loan and unpaid interest (Note 12) 49,207 50,754 52,350 40,340 - 192,651 $ 155,138 $ 50,754 $ 52,350 $ 40,340 $ - $ 298,582
SCHEDULE OF CHANGES IN FAIR VALUE	The table below demonstrates the sensitivity test to a reasonable possible change in the exchange rate of the US dollar, with all other variables unchanged. The impact on the Company’s pre-tax profit and loss arises from changes in the fair value of the assets and financial liabilities is as follows: SCHEDULE OF CHANGES IN FAIR VALUE Change in the USD exchange rate Impact on pre-tax profit December 31, 2022 5% $ (69,729 ) 5% 69,729 December 31, 2021 5% (215,742 ) 5% $ 215,742

REVENUE AND DEFERRED REVENUE (T

REVENUE AND DEFERRED REVENUE (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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	The Company has derived its revenue from the sources as summarized in the following: SCHEDULE OF REVENUE FROM SOURCES December 31, 2022 December 31, 2021 Software development $ 761,166 $ 725,862 Software license 213,749 208,625 Software supports 71,460 196,703 Cloud hosting 67,334 72,945 Others 9,363 13,324 Revenue $ 1,123,072 $ 1,217,459
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	The Company recognized revenues from contracts with customers in accordance with the following timing under IFRS 15: SCHEDULE OF REVENUE UNDER TIMING December 31, 2022 December 31, 2021 Revenue recognized over time $ 909,323 $ 1,008,834 Revenue recognized at a point of time 213,749 208,625 Revenue $ 1,123,072 $ 1,217,459
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	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 during the years ended December 31 are as follows: SCHEDULE OF DEFERRED REVENUE December 31, 2022 December 31, 2021 Deferred revenue, beginning $ 30,046 $ 107,865 Customer payments received attributable to contract liabilities for unearned revenue 263,404 64,434 Revenue recognized from fulfilling contract liabilities 74,381 142,253 Deferred revenue, ending $ 219,068 $ 30,046

COST OF REVENUE (Tables)

COST OF REVENUE (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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	Cost of revenue incurred during the years ended December 31 are comprised of the following: SCHEDULE OF COST OF REVENUE December 31, 2022 December 31, 2021 Salaries and benefits $ 510,615 $ 563,165 Subcontractors expense (recovery) (16,318 ) 570 Software and other 9,804 26,653 Depreciation 2,399 3,933 Cost of revenue $ 506,500 $ 594,321

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF RECONCILIATION OF INCOME TAXES AT STATUTORY TAXES	A reconciliation of income taxes at statutory rates with the reported taxes is as follows: SCHEDULE OF RECONCILIATION OF INCOME TAXES AT STATUTORY TAXES December 31, 2022 December 31, 2021 Income (loss) before tax $ (1,658,404 ) $ (4,843,325 ) Income tax rate 27 23 27 23 Expected income expense (recovery) (460,055 ) (1,325,208 ) Permanent differences (216,957 ) 1,224,524 Prior years reassessment of tax expense - - Change in unrecognized deferred assets 43,428 (14,629 ) Change in valuation allowance 542,633 102,162 Other 97,231 48,564 Total income tax expense $ 6,280 $ 35,413 Current income tax $ 6,280 $ 35,413 Deferred income tax - - Total income tax expense $ 6,280 $ 35,413
SCHEDULE OF TEMPORARY DIFFERENCES OF DEFERRED TAX ASSETS AND LIABILITIES	Temporary differences that give rise to the following deferred tax assets and liabilities at are: SCHEDULE OF TEMPORARY DIFFERENCES OF DEFERRED TAX ASSETS AND LIABILITIES December 31, 2022 December 31, 2021 Deferred tax assets Non-capital loss carry forwards - Canada 644,794 102,162 Non-capital loss carry forwards - Israel - - Non-capital loss carry forwards $ 644,794 $ 102,162 Valuation allowance (644,794 ) (102,162 ) Net deferred tax assets $ - $ -

NATURE OF OPERATIONS AND GOIN_2

NATURE OF OPERATIONS AND GOING CONCERN (Details Narrative)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023 CAD ($)	Sep. 30, 2022 CAD ($)	Sep. 30, 2023 CAD ($)	Sep. 30, 2022 CAD ($)	Dec. 31, 2022 CAD ($)	Dec. 31, 2021 CAD ($)	Sep. 22, 2022 shares
IfrsStatementLineItems [Line Items]
Loss for the year	$ 1,439,785	$ 325,793	$ 3,327,542	$ 964,462	$ 1,664,684	$ 4,878,738
Accumulated deficit	$ 10,144,590		$ 10,144,590		$ 6,817,048	$ 5,152,364
Zigi Carmel Initiatives and Investments Ltd. [member] | Former Shareholder [Member] | Share Exchange Agreement [Member]
IfrsStatementLineItems [Line Items]
Ownership interest							100%
Number of common stock issued | shares							7,920,000

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT FOR ESTIMATED USEFUL LIVES (Details)	12 Months Ended
	Dec. 31, 2022
Computer equipment [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	3 years
Vehicles [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	3 years
Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	6 years

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
Trade payable and other liabilities	(24,069)
Forgiveness of BYND debt	(276,210)
Listing expenses	4,394,390
Total consideration transferred	4,864,466
Total net assets acquired	$ 470,076
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
Total consideration transferred		42,768,000
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
Trade payable and other liabilities			(12,818)
Total consideration transferred			840,941
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	Dec. 31, 2021
Notes and other explanatory information [abstract]
Trades receivable	$ 118,794	$ 136,274	$ 131,187
Income tax advances		90,528	61,547
Due from shareholders	743	1,002	4,094
Amounts receivable	137,310	227,804	$ 196,828
Income tax advances	$ 17,773	$ 90,528

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative)

Sep. 30, 2023 shares

Jul. 19, 2023 shares

Jul. 04, 2023 shares

Apr. 04, 2023 shares

Jan. 03, 2023 shares

Dec. 31, 2022 shares

Oct. 05, 2022 shares

Oct. 03, 2022 shares

Sep. 22, 2022 shares

Jul. 04, 2022 shares

Jan. 13, 2022 shares

Dec. 31, 2021 shares

Oct. 14, 2021 shares

Oct. 04, 2021 shares

Jul. 05, 2021 shares

May 05, 2021 shares

Mar. 29, 2021 shares

Oct. 01, 2020 shares

Dec. 16, 2019 shares

IfrsStatementLineItems [Line Items]

Shares issued

39,643,681

1,733,334

10,961

6,727

6,727

94,917

142,395

6,727

6,727

40,983

37,885,932

200,000

2,403,846

2,000,000

435,337

18,015,883

Shares outstanding

39,643,681

37,885,932

Share Exchange Agreement [Member]

IfrsStatementLineItems [Line Items]

Percentage of share exchange for acquire of ownership interest

54.58%

Business combination agreement [member]

IfrsStatementLineItems [Line Items]

Number of common stock issued

18,015,883

Shares issued

1,761

Shares outstanding

1,761

Former Shareholder [Member] | Business combination agreement [member]

IfrsStatementLineItems [Line Items]

Number of common stock issued

6,269,117

Zigi Carmel Initiatives and Investments Ltd. [member] | Former Shareholder [Member] | Share Exchange Agreement [Member]

IfrsStatementLineItems [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]

IfrsStatementLineItems [Line Items]

Percentage of remaining ownership interest hold

26%

B.Y.B.Y. Investments and Promotions Ltd. [member] | Share Exchange Agreement [Member]

IfrsStatementLineItems [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]

IfrsStatementLineItems [Line Items]

Percentage of remaining ownership interest hold

74%

Number of common stock issued

9,832,495

Percentage of remaining ownership interest hold

26%

SCHEDULE OF RIGHT OF USE ASSETS

SCHEDULE OF RIGHT OF USE ASSETS TO THE LEASE OF OFFICE SPACE (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Right of use assets, at cost, beginning balance	$ 66,912	$ 66,912
Translation differences
Right of use assets, at cost, ending balance	66,912	66,912
Accumulated amortization, beginning balance	66,912	50,184
Depreciation
Translation differences
Accumulated amortization, ending balance	66,912	66,912
Right of use assets, ending balance
Office equipment [member]
IfrsStatementLineItems [Line Items]
Right of use assets, at cost, beginning balance	66,912	66,912
Translation differences
Right of use assets, at cost, ending balance	66,912	66,912
Accumulated amortization, beginning balance	66,912	50,184
Depreciation		16,361
Translation differences		367
Accumulated amortization, ending balance	66,912	66,912
Right of use assets, ending balance

RIGHT OF USE ASSETS (Details Na

RIGHT OF USE ASSETS (Details Narrative)	12 Months Ended
	Dec. 31, 2022
Borrowing rate	1.51%

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	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Accumulated amortization, beginning balance	$ 45,139,683	$ 1,300,429
Intangible assets, net	45,433,153	45,139,683	$ 1,300,429
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]
Cost, beginning balance	45,139,683	1,300,429
Additions		43,871,579	1,300,429
Cost, beginning balance		(32,325)
Cost, ending balance		45,139,683	1,300,429
Accumulated amortization, beginning balance
Depreciation
Cost, beginning balance
Accumulated amortization, ending balance
Intangible assets, ending balance		45,139,683
Intangible assets, ending balance	45,139,683		1,300,429
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	1,300,429
Gross carrying amount [member] | Computer software [member]
IfrsStatementLineItems [Line Items]
Cost, beginning balance	1,328,301	450,429
Additions		910,197	450,429
Cost, beginning balance		(32,325)
Cost, ending balance		1,328,301	450,429
Accumulated amortization, beginning balance
Depreciation
Cost, beginning balance
Accumulated amortization, ending balance
Intangible assets, ending balance		1,328,301	450,429
Intangible assets, ending balance	1,328,301	450,429
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	450,429
Gross carrying amount [member] | Licences [member]
IfrsStatementLineItems [Line Items]
Cost, beginning balance	850,000	850,000
Additions			850,000
Cost, beginning balance
Cost, ending balance		850,000	850,000
Accumulated amortization, beginning balance
Depreciation
Cost, beginning balance
Accumulated amortization, ending balance
Intangible assets, ending balance		850,000
Intangible assets, ending balance	850,000		850,000
Accumulated amortization, beginning balance	850,000	850,000
Additions
Translation differences
Intangible assets, net	850,000	850,000	850,000
Gross carrying amount [member] | Patent [Member]
IfrsStatementLineItems [Line Items]
Cost, beginning balance	42,961,382
Additions		42,961,382
Cost, beginning balance
Cost, ending balance		42,961,382
Accumulated amortization, beginning balance
Depreciation
Cost, beginning balance
Accumulated amortization, ending balance
Intangible assets, ending balance		42,961,382
Intangible assets, ending balance	42,961,382
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

SCHEDULE OF PROPERTY AND EQUI_2

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - CAD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost, beginning balance	$ 1,544,578	$ 649,899	$ 249,177
Additions		938,635	392,649
Translation differences		(42,456)	8,073
Disposals		(1,500)
Property, plant and equipment, cost, ending balance		1,544,578	649,899
Accumulated depreciation Property, plant and equipment, beginning balance	227,291	206,658	158,941
Depreciation		33,101	39,560
Translation differences		(12,468)	8,157
Accumulated depreciation Property, plant and equipment, ending balance		227,291	206,658
Property, plant and equipment, ending balance	1,226,510	1,317,287	443,241
Property, plant and equipment, beginning balance	1,317,287	443,241
Property, plant and equipment, beginning balance	(1,317,287)	(443,241)
Property, plant and equipment, ending balance	(1,226,510)	(1,317,287)	(443,241)
Property, plant and equipment, net	1,226,510	1,317,287	443,241
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Additions	6,696	938,635
Translation differences	(107,288)	(42,456)
Disposals		(1,500)
Property, plant and equipment, ending balance	1,443,986	1,544,578	649,899
Property, plant and equipment, beginning balance	1,544,578	649,899
Property, plant and equipment, beginning balance	(1,544,578)	(649,899)
Property, plant and equipment, ending balance	(1,443,986)	(1,544,578)	(649,899)
Property, plant and equipment, net	1,443,986	1,544,578	649,899
Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Translation differences	(20,129)	(12,468)
Depreciation	10,314	33,101
Property, plant and equipment, ending balance	(217,476)	(227,291)	(206,658)
Property, plant and equipment, beginning balance	(227,291)	(206,658)
Property, plant and equipment, beginning balance	227,291	206,658
Property, plant and equipment, ending balance	217,476	227,291	206,658
Property, plant and equipment, net	(217,476)	(227,291)	(206,658)
Computer equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost, beginning balance	29,019	31,944	28,308
Additions		460	2,590
Translation differences		(1,885)	1,046
Disposals		(1,500)
Property, plant and equipment, cost, ending balance		29,019	31,944
Accumulated depreciation Property, plant and equipment, beginning balance	27,588	26,794	21,947
Depreciation		2,399	3,933
Translation differences		(1,605)	914
Accumulated depreciation Property, plant and equipment, ending balance		27,588	26,794
Property, plant and equipment, ending balance	4,924	1,431	5,151
Property, plant and equipment, beginning balance	1,431	5,151
Property, plant and equipment, beginning balance	(1,431)	(5,151)
Property, plant and equipment, ending balance	(4,924)	(1,431)	(5,151)
Property, plant and equipment, net	4,924	1,431	5,151
Computer equipment [member] | Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Additions	5,154	460
Translation differences	(2,583)	(1,885)
Disposals		(1,500)
Property, plant and equipment, ending balance	31,590	29,019	31,944
Property, plant and equipment, beginning balance	29,019	31,944
Property, plant and equipment, beginning balance	(29,019)	(31,944)
Property, plant and equipment, ending balance	(31,590)	(29,019)	(31,944)
Property, plant and equipment, net	31,590	29,019	31,944
Computer equipment [member] | Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Translation differences	(2,438)	(1,605)
Depreciation	1,516	2,399
Property, plant and equipment, ending balance	(26,666)	(27,588)	(26,794)
Property, plant and equipment, beginning balance	(27,588)	(26,794)
Property, plant and equipment, beginning balance	27,588	26,794
Property, plant and equipment, ending balance	26,666	27,588	26,794
Property, plant and equipment, net	(26,666)	(27,588)	(26,794)
Vehicles [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost, beginning balance	181,052	192,482	186,547
Additions
Translation differences		(11,430)	5,935
Disposals
Property, plant and equipment, cost, ending balance		181,052	192,482
Accumulated depreciation Property, plant and equipment, beginning balance	169,535	150,219	110,616
Depreciation		28,405	33,325
Translation differences		(9,089)	6,278
Accumulated depreciation Property, plant and equipment, ending balance		169,535	150,219
Property, plant and equipment, ending balance	3,757	11,517	42,263
Property, plant and equipment, beginning balance	11,517	42,263
Property, plant and equipment, beginning balance	(11,517)	(42,263)
Property, plant and equipment, ending balance	(3,757)	(11,517)	(42,263)
Property, plant and equipment, net	3,757	11,517	42,263
Vehicles [member] | Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Additions
Translation differences	(15,663)	(11,430)
Disposals
Property, plant and equipment, ending balance	165,389	181,052	192,482
Property, plant and equipment, beginning balance	181,052	192,482
Property, plant and equipment, beginning balance	(181,052)	(192,482)
Property, plant and equipment, ending balance	(165,389)	(181,052)	(192,482)
Property, plant and equipment, net	165,389	181,052	192,482
Vehicles [member] | Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Translation differences	(15,002)	(9,089)
Depreciation	7,099	28,405
Property, plant and equipment, ending balance	(161,632)	(169,535)	(150,219)
Property, plant and equipment, beginning balance	(169,535)	(150,219)
Property, plant and equipment, beginning balance	169,535	150,219
Property, plant and equipment, ending balance	161,632	169,535	150,219
Property, plant and equipment, net	(161,632)	(169,535)	(150,219)
Furniture And Equipment [Member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost, beginning balance	33,310	35,414	34,322
Additions
Translation differences		(2,104)	1,092
Disposals
Property, plant and equipment, cost, ending balance		33,310	35,414
Accumulated depreciation Property, plant and equipment, beginning balance	30,168	29,645	26,378
Depreciation		2,297	2,301
Translation differences		(1,774)	966
Accumulated depreciation Property, plant and equipment, ending balance		30,168	29,645
Property, plant and equipment, ending balance	2,043	3,142	5,768
Property, plant and equipment, beginning balance	3,142	5,768
Property, plant and equipment, beginning balance	(3,142)	(5,768)
Property, plant and equipment, ending balance	(2,043)	(3,142)	(5,768)
Property, plant and equipment, net	2,043	3,142	5,768
Furniture And Equipment [Member] | Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Additions	831
Translation differences	(2,920)	(2,104)
Disposals
Property, plant and equipment, ending balance	31,221	33,310	35,414
Property, plant and equipment, beginning balance	33,310	35,414
Property, plant and equipment, beginning balance	(33,310)	(35,414)
Property, plant and equipment, ending balance	(31,221)	(33,310)	(35,414)
Property, plant and equipment, net	31,221	33,310	35,414
Furniture And Equipment [Member] | Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Translation differences	(2,689)	(1,774)
Depreciation	1,699	2,297
Property, plant and equipment, ending balance	(29,178)	(30,168)	(29,645)
Property, plant and equipment, beginning balance	(30,168)	(29,645)
Property, plant and equipment, beginning balance	30,168	29,645
Property, plant and equipment, ending balance	29,178	30,168	29,645
Property, plant and equipment, net	(29,178)	(30,168)	(29,645)
Capital Work In Progress [Member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost, beginning balance	1,301,197	390,059
Additions		938,175	390,059
Translation differences		(27,037)
Disposals
Property, plant and equipment, cost, ending balance		1,301,197	390,059
Accumulated depreciation Property, plant and equipment, beginning balance
Depreciation
Translation differences
Accumulated depreciation Property, plant and equipment, ending balance
Property, plant and equipment, ending balance	1,215,786	1,301,197	390,059
Property, plant and equipment, beginning balance	1,301,197	390,059
Property, plant and equipment, beginning balance	(1,301,197)	(390,059)
Property, plant and equipment, ending balance	(1,215,786)	(1,301,197)	(390,059)
Property, plant and equipment, net	1,215,786	1,301,197	390,059
Capital Work In Progress [Member] | Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Additions	711	938,175
Translation differences	(86,122)	(27,037)
Disposals
Property, plant and equipment, ending balance	1,215,786	1,301,197	390,059
Property, plant and equipment, beginning balance	1,301,197	390,059
Property, plant and equipment, beginning balance	(1,301,197)	(390,059)
Property, plant and equipment, ending balance	(1,215,786)	(1,301,197)	(390,059)
Property, plant and equipment, net	1,215,786	1,301,197	390,059
Capital Work In Progress [Member] | Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Translation differences
Depreciation
Property, plant and equipment, ending balance
Property, plant and equipment, beginning balance
Property, plant and equipment, beginning balance
Property, plant and equipment, ending balance
Property, plant and equipment, net

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - CAD ($)	Sep. 30, 2023	Dec. 31, 2022
Gross carrying amount [member] | Patent [Member]
IfrsStatementLineItems [Line Items]
Other cost	$ 221,018	$ 193,382

SCHEDULE OF TRADE PAYABLES AND

SCHEDULE OF TRADE PAYABLES AND ACCRUED LIABILITIES (Details) - CAD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Trades payable	$ 38,824	$ 40,241	$ 105,931
VAT, income and dividend taxes payable	52,699	43,703
Due to related parties	72,725	37,094	1,322
Salaries payable	65,617	70,417	73,345
Trade payables and accrued liabilities	$ 229,865	$ 191,455	$ 180,598

SCHEDULE OF RELATED PARTY TRANS

SCHEDULE OF RELATED PARTY TRANSACTIONS (Details) - CAD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Total	$ 949,177	$ 977,177	$ 1,349,084	$ 612,395
Cost of sales [member]
IfrsStatementLineItems [Line Items]
salary (general and administrative expenses)	169,905	148,656	200,747	98,523
Selling, general and administrative expense [member]
IfrsStatementLineItems [Line Items]
salary (general and administrative expenses)	476,037	232,500	376,237	39,492
Intangible Asset Software [Member]
IfrsStatementLineItems [Line Items]
salary (general and administrative expenses)			553,326	300,273
Capital Work In Progress [Member]
IfrsStatementLineItems [Line Items]
consulting (professional fees)		75,171	75,274	113,107
Professional Fees [Member]
IfrsStatementLineItems [Line Items]
consulting (professional fees)	164,568	72,000	$ 143,500	$ 61,000
Intangible Asset And Software [Member]
IfrsStatementLineItems [Line Items]
salary (general and administrative expenses)	$ 138,667	$ 448,850

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
IfrsStatementLineItems [Line Items]
Depreciation	$ 3,086	$ 8,799	$ 9,220	$ 26,637	$ 30,702	$ 51,988
Impairment loss					0	0
Computer equipment [member]
IfrsStatementLineItems [Line Items]
Depreciation			$ 1,095	$ 2,012	$ 2,399	$ 3,933

LEASE LIABILITIES (Details)

LEASE LIABILITIES (Details)	12 Months Ended
	Dec. 31, 2022
Notes and other explanatory information [abstract]
Leases description	leases of offices for 1-2 years

SCHEDULE OF LEASE LIABILITIES (

SCHEDULE OF LEASE LIABILITIES (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Balance, opening		$ 18,195
Additions
Lease payments		(17,796)
Interest		135
Translation difference		(534)
Right of use assets, ending balance

RELATED PARTY TRANSACTIONS BA_3

RELATED PARTY TRANSACTIONS BALANCES (Details Narrative) - CAD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Amounts receivable, related party transactions	$ 743	$ 1,002	$ 4,094
Amounts payable, related party transactions	$ 72,725	$ 37,094	$ 1,322

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	Dec. 31, 2021
Notes and other explanatory information [abstract]
Balance, opening	$ 135,971	$ 192,651	$ 198,405
Addition
Repayments	(34,199)	(46,561)	(11,437)
Interest expense, accrued	2,658	4,977	5,562
Translation difference	(11,602)	(15,096)	121
Balance, ending	92,828	135,971	192,651
Long term loan – current portion	44,635	47,740	49,207
Long term loan	$ 48,193	$ 88,231	$ 143,444

SCHEDULE OF UNDISCOUNTED REPAYM

SCHEDULE OF UNDISCOUNTED REPAYMENTS (Details) - CAD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
December 31, 2023		$ 47,740
December 31, 2024		49,241
December 31, 2025		38,990
Total	$ 92,828	$ 135,971	$ 192,651	$ 198,405
Long-term borrowings [member]
IfrsStatementLineItems [Line Items]
Total	92,828
December 31, 2023	13,184
December 31, 2024	44,982
December 31, 2025	$ 34,662

SCHEDULE OF PLAN ASSET (LIABILI

SCHEDULE OF PLAN ASSET (LIABILITY) (Details) - CAD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Defined benefit plan liabilities	$ (81,402)	$ (86,016)	$ (87,058)
Less: fair value of plan assets or asset ceiling
Total	$ (81,402)	$ (86,016)	$ (87,058)

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	Dec. 31, 2021
Notes and other explanatory information [abstract]
Balance, opening	$ (86,016)	$ (87,058)	$ (82,867)
Interest costs	(1,404)	(1,964)	(1,306)
Current service cost	(4,302)	(6,023)	(6,391)
Actuary loss for change of assumptions	2,741	3,835	6,223
Translation differences		5,194	(2,717)
Balance, ending	(81,402)	(86,016)	$ (87,058)
Translation differences	$ 7,579	$ 5,194

SCHEDULE OF MAJOR ASSUMPTIONS I

SCHEDULE OF MAJOR ASSUMPTIONS IN DETERMINING THE DEFINED BENEFITS PLAN LIABILITY (Details)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Capitalization rate	2.73%	2.73%	2.40%
Salary growth rate	0%	0%	0%
Retirement rate	5%	5%	5%

LONG TERM LOAN (Details Narrati

LONG TERM LOAN (Details Narrative)	12 Months Ended
	Dec. 31, 2020 CAD ($)	Dec. 31, 2020 ILS (₪)
Notes and other explanatory information [abstract]
Principal amount	$ 192,560	₪ 500,000
Interest rate	3.14%	3.14%
Borrowings, maturity	September 18, 2025
Secured bank loans received	$ 9,628	₪ 25,000

SCHEDULE OF SENSITIVITY ANALYSI

SCHEDULE OF SENSITIVITY ANALYSIS (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021
Actuarial assumption of discount rates [member]
IfrsStatementLineItems [Line Items]
Impact of: 1% increase	$ (4,974)	$ (5,352)
1% decrease	6,013	6,568
Actuarial assumption of expected rates of salary increases [member]
IfrsStatementLineItems [Line Items]
Impact of: 1% increase	6,128	6,561
1% decrease

SCHEDULE OF SENSITIVITY ANALY_2

SCHEDULE OF SENSITIVITY ANALYSIS (Details) (Parenthetical)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Capitalization rate increase	2.73%	2.73%	2.40%
Salary growth rate increase	0%	0%	0%
Salary growth rate decrease		1%
Actuarial assumption of discount rates [member]
IfrsStatementLineItems [Line Items]
Capitalization rate increase		1%
Capitalization rate decrease		1%
Actuarial assumption of expected rates of salary increases [member]
IfrsStatementLineItems [Line Items]
Salary growth rate increase		1%

EMPLOYEE BENEFITS (Details Narr

EMPLOYEE BENEFITS (Details Narrative)	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Actuarial assumption of expected rates of inflation	1%	1%

SCHEDULE OF WEIGHTED AVERAGE AS

SCHEDULE OF WEIGHTED AVERAGE ASSUMPTION FOR WARRANTS (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Weighted average fair value of warrants issued	$ 1.61	$ 3.96	$ 0.84
Risk-free interest rate	3.76%	3.56%	1.04%
Estimated life	5 years	5 years	5 years
Expected volatility	100.64%	75.91%	73.69%
Expected dividend yield	0%	0%	0%
Warrants [member]
IfrsStatementLineItems [Line Items]
Weighted average fair value of warrants issued		$ 1.60
Weighted average fair value of warrants issued		$ 1.30
Risk-free interest rate		1.33%
Estimated life		2 years
Expected volatility		100.13%
Expected dividend yield		0%

SCHEDULE OF WARRANTS OUTSTANDIN

SCHEDULE OF WARRANTS OUTSTANDING (Details)			9 Months Ended	12 Months Ended
	Aug. 08, 2023 shares	Apr. 27, 2023 shares	Sep. 30, 2023 shares	Dec. 31, 2022 shares $ / shares	Dec. 31, 2021 shares $ / shares
IfrsStatementLineItems [Line Items]
Granted	27,819	43,847
Exercised			642,500	612,500
Warrant reserve [member]
IfrsStatementLineItems [Line Items]
Beginning Balance outstanding at January 1, 2022			400,000	400,000
Weighted average exercise price outstanding at January 1, 2022 | $ / shares				$ 1.30
Granted					400,000
Weighted average exercise price granted | $ / shares					$ 1.30
Exercised
Weighted average exercise price exercised | $ / shares
Expired
Weighted average exercise price Expired | $ / shares
Ending Balance outstanding at December 31, 2022				400,000	400,000
Weighted average exercise price ending outstanding at December 31, 2022 | $ / shares					$ 1.30

SCHEDULE OF STOCK OPTIONS OUTST

SCHEDULE OF STOCK OPTIONS OUTSTANDING (Details)							9 Months Ended	12 Months Ended
	Sep. 20, 2022 shares	Sep. 20, 2022 shares	May 03, 2022 shares	May 03, 2022 shares	Sep. 21, 2021 shares	Aug. 16, 2021 shares	Sep. 30, 2023 shares $ / shares	Dec. 31, 2022 shares $ / shares	Dec. 31, 2021 shares $ / shares
Number of Options, Outstanding, beginning | shares							615,000	895,000
Weighted average exercise price, beginning | $ / shares							$ 1.41	$ 1.16
Granted during the period | shares							10,000	10,000	1,135,000
Weighted average exercise price, granted | $ / shares							$ 3.82	$ 6.20	$ 1.09
Exercised during the period | shares	(140,000)	(140,000)	(150,000)	(150,000)	(55,000)	(5,000)		(290,000)	(60,000)
Weighted average exercise price, exercised | $ / shares								$ 0.82	$ 0.82
Cancelled during the period | shares									(180,000)
Weighted average exercise price, canceled/forfeited | $ / shares									$ 0.82
Number of Options, Outstanding, Ending | shares							715,000	615,000	895,000
Weighted average exercise price, ending | $ / shares							$ 1.51	$ 1.41	$ 1.16
Number of Options, Exercisable, Ending | shares							642,500	612,500
Weighted average exercise price, Exercisable, ending | $ / shares							$ 1.44	$ 1.39
Number of Options, Exercisable, beginning | shares							612,500
Weighted average exercise price, Exercisable, beginning | $ / shares							$ 1.39
Granted during the period | shares							90,000
Weighted average exercise price, granted | $ / shares							$ 1.93

SCHEDULE OF ADDITIONAL STOCK OP

SCHEDULE OF ADDITIONAL STOCK OPTIONS OUTSTANDING (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2023 shares $ / shares	Dec. 31, 2022 shares $ / shares	Dec. 31, 2021 shares	Dec. 31, 2020 shares
IfrsStatementLineItems [Line Items]
Number of stock options outstanding	715,000	615,000	895,000
Weighted average remaining contractual life (years)	3 years 7 days	3 years 5 months 23 days
Weighted average exercise price, ending | $ / shares	$ 1.51	$ 1.41
Number of Options, Exercisable, Ending	642,500	612,500
Weighted average exercise price, Exercisable, ending | $ / shares	$ 1.44	$ 1.39
Number of Options, Outstanding, Ending	715,000	615,000
Stock Options One [Member]
IfrsStatementLineItems [Line Items]
Number of stock options outstanding	250,000	250,000
Weighted average remaining contractual life (years)	2 years 6 months	3 years 3 months
Weighted average exercise price, ending | $ / shares	$ 0.82	$ 0.82
Number of Options, Exercisable, Ending	250,000	250,000
Weighted average exercise price, Exercisable, ending | $ / shares	$ 0.82	$ 0.82
Number of Options, Outstanding, Ending	250,000	250,000
Stock Options Two [Member]
IfrsStatementLineItems [Line Items]
Number of stock options outstanding	240,000	240,000
Weighted average remaining contractual life (years)	2 years 9 months	3 years 6 months
Weighted average exercise price, ending | $ / shares	$ 1.22	$ 1.22
Number of Options, Exercisable, Ending	240,000	240,000
Weighted average exercise price, Exercisable, ending | $ / shares	$ 1.22	$ 1.22
Number of Options, Outstanding, Ending	240,000	240,000
Stock Options Three [Member]
IfrsStatementLineItems [Line Items]
Number of stock options outstanding	115,000	115,000
Weighted average remaining contractual life (years)	3 years 29 days	3 years 9 months 29 days
Weighted average exercise price, ending | $ / shares	$ 2.65	$ 2.65
Number of Options, Exercisable, Ending	115,000	115,000
Weighted average exercise price, Exercisable, ending | $ / shares	$ 2.65	$ 2.65
Number of Options, Outstanding, Ending	115,000	115,000
Stock Options Four [Member]
IfrsStatementLineItems [Line Items]
Number of stock options outstanding	10,000	10,000
Weighted average remaining contractual life (years)	3 years 9 months	4 years 6 months
Weighted average exercise price, ending | $ / shares	$ 6.20	$ 6.20
Number of Options, Exercisable, Ending	10,000	7,500
Weighted average exercise price, Exercisable, ending | $ / shares	$ 6.20	$ 6.20
Number of Options, Outstanding, Ending	10,000	10,000
Stock Options Five [Member]
IfrsStatementLineItems [Line Items]
Number of stock options outstanding	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	5,000
Weighted average exercise price, Exercisable, ending | $ / shares	$ 3.82
Number of Options, Outstanding, Ending	10,000
Stock Options Six [Member]
IfrsStatementLineItems [Line Items]
Number of stock options outstanding	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	22,500
Weighted average exercise price, Exercisable, ending | $ / shares	$ 1.93
Number of Options, Outstanding, Ending	90,000

SCHEDULE OF WEIGHTED AVERAGE _2

SCHEDULE OF WEIGHTED AVERAGE ASSUMPTIONS (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Weighted average fair value of options granted	$ 1.61	$ 3.96	$ 0.84
Risk free interest rate	3.76%	3.56%	1.04%
Estimated life (in years)	5 years	5 years	5 years
Expected volatility	100.64%	75.91%	73.69%
Expected dividend yield	0%	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 ($)	Apr. 27, 2023 shares	Oct. 05, 2022 CAD ($)	Sep. 20, 2022 CAD ($) shares	Sep. 20, 2022 CAD ($) shares	May 03, 2022 CAD ($) shares	May 03, 2022 shares	Jan. 13, 2022 $ / shares shares	Jan. 13, 2022 CAD ($)	Oct. 14, 2021 CAD ($)	Oct. 04, 2021 CAD ($)	Sep. 21, 2021 CAD ($) shares	Aug. 16, 2021 shares	Jul. 05, 2021 CAD ($)	May 05, 2021 CAD ($)	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	Dec. 31, 2022 CAD ($) shares	Oct. 05, 2022 $ / shares shares	Oct. 03, 2022 shares	Sep. 22, 2022 shares	Jul. 04, 2022 shares	Dec. 31, 2021 $ / shares shares	Oct. 14, 2021 $ / shares shares	Oct. 04, 2021 $ / shares shares	Jul. 05, 2021 $ / shares shares	May 05, 2021 $ / shares shares	Mar. 29, 2021 shares
IfrsStatementLineItems [Line Items]
Number of shares issued		1,733,334								40,983														39,643,681	10,961	6,727	6,727		94,917	142,395	6,727		6,727	37,885,932	200,000	2,403,846	2,000,000	435,337	18,015,883
Number of shares outstanding																								39,643,681										37,885,932
Proceeds from issuing shares		$ 2.6			$ 616,570						$ 122,950	$ 400,000	$ 2,500,000			$ 1,840,000	$ 522,410
Price per share | $ / shares										$ 3																		$ 2		$ 4.33					$ 2	$ 1.04	$ 0.92	$ 1.20
Stock options exercised						140,000	140,000	150,000	150,000					55,000	5,000							290,000	60,000
Proceeds from exercise of options | $			$ 123,000			$ 114,800	$ 114,800	$ 123,000						$ 49,200							$ 237,800	$ 237,800	$ 49,200
Shares retained																																							6,269,117
Non-transferable share purchase warrants																																				400,000
Warrant, exercise price | $ / shares																																				$ 1.30
[custom:StockIssuedDuringPeriodValuePrivatePlacement] | $																						2,500,000
[custom:ProceedFromIssuingShares] | $																						$ 189,834
Share purchase warrants reserve | $																													$ 639,879
Number of restricted stock units granted	27,819			43,847
Shares issued price per share | $ / shares		$ 1.50								$ 3
Stock options granted																				10,000		10,000	1,135,000
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 | $																				$ 95,464	230,332	$ 153,909	$ 550,517
Share-based payment expense | $																		$ 77,148	$ 21,389	$ 95,464	$ 146,581
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 [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued																																7,920,000
Number of shares outstanding																																7,920,000
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 TRADE RECEIVABLES (

SCHEDULE OF TRADE RECEIVABLES (Details) - CAD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Trade receivables	$ 118,794	$ 136,274	$ 131,187
Not later than one month [member]
IfrsStatementLineItems [Line Items]
Trade receivables		74,987	66,087
Later than one month and not later than two months [member]
IfrsStatementLineItems [Line Items]
Trade receivables		$ 61,287	$ 65,100

SCHEDULE OF FINANCIAL LIABILITI

SCHEDULE OF FINANCIAL LIABILITIES (Details) - CAD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Trade payables (Note 9)	$ 38,824	$ 40,241	$ 105,931
Long term loan and unpaid interest (Note 12)	$ 92,828	135,971	192,651	$ 198,405
Total trade and other current payables		176,212	298,582
Not later than one year [member]
IfrsStatementLineItems [Line Items]
Trade payables (Note 9)		40,241	105,931
Long term loan and unpaid interest (Note 12)		47,740	49,207
Total trade and other current payables		87,981	155,138
Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Trade payables (Note 9)
Long term loan and unpaid interest (Note 12)		49,241	50,754
Total trade and other current payables		49,241	50,754
Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Trade payables (Note 9)
Long term loan and unpaid interest (Note 12)		38,990	52,350
Total trade and other current payables		38,990	52,350
Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Trade payables (Note 9)
Long term loan and unpaid interest (Note 12)			40,340
Total trade and other current payables			40,340
Later than five years [member]
IfrsStatementLineItems [Line Items]
Trade payables (Note 9)
Long term loan and unpaid interest (Note 12)
Total trade and other current payables

SCHEDULE OF CHANGES IN FAIR VAL

SCHEDULE OF CHANGES IN FAIR VALUE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Change inexchange rate increase	5%	5%
Impact on pre-tax profit increase	$ (69,729)	$ (215,742)
Change inexchange rate decrease	5%	5%
Impact on pre-tax profit decrease	$ 69,729	$ 215,742

SCHEDULE OF REVENUE FROM SOURCE

SCHEDULE OF REVENUE FROM SOURCES (Details) - 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
IfrsStatementLineItems [Line Items]
Revenue	$ 202,058	$ 227,954	$ 873,740	$ 890,886	$ 1,123,072	$ 1,217,459
Others					9,363	13,324
Software Development Revenue [Member]
IfrsStatementLineItems [Line Items]
Revenue			584,037	568,605	761,166	725,862
Software Licensing Revenue [Member]
IfrsStatementLineItems [Line Items]
Revenue			201,562	212,819	213,749	208,625
Software Support Revenue [Member]
IfrsStatementLineItems [Line Items]
Revenue			38,464	42,440	71,460	196,703
Cloud Hosting Revenue [Member]
IfrsStatementLineItems [Line Items]
Revenue			41,237	60,059	$ 67,334	$ 72,945
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		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Revenue	$ 202,058	$ 227,954	$ 873,740	$ 890,886	$ 1,123,072	$ 1,217,459
Revenue Transferred Over Time [Member]
IfrsStatementLineItems [Line Items]
Revenue					909,323	1,008,834
Revenue Transferred at Point in Time [Member]
IfrsStatementLineItems [Line Items]
Revenue					$ 213,749	$ 208,625
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	Dec. 31, 2021
Notes and other explanatory information [abstract]
Deferred revenue, beginning	$ 219,068	$ 30,046	$ 107,865
Customer payments received attributable to contract liabilities for unearned revenue		263,404	64,434
Revenue recognized from fulfilling contract liabilities		74,381	142,253
Deferred revenue, ending		219,068	30,046
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	$ 30,046

FINANCIAL INSTRUMENTS (Details

FINANCIAL INSTRUMENTS (Details Narrative)	12 Months Ended
	Dec. 31, 2022 CAD ($)	Dec. 31, 2021 CAD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 CAD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 CAD ($)
Notes and other explanatory information [abstract]
Impairment loss
Surplus			$ 1,394,585		$ 4,314,847
Investments in tradable shares
Decrease in pre tax profit rate			10%	10%
Pre-tax profit and loss
Increase in pre tax profit rate			10%	10%

SCHEDULE OF COST OF REVENUE (De

SCHEDULE OF COST OF REVENUE (Details) - 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
IfrsStatementLineItems [Line Items]
Subcontractors expense (recovery)	$ (129,973)	$ (101,088)	$ (418,473)	$ (371,252)	$ (506,500)	$ (594,321)
Cost of revenue	$ 129,973	$ 101,088	418,473	371,252	506,500	594,321
Salaries And Benefits [Member]
IfrsStatementLineItems [Line Items]
Salaries and benefits			385,072	348,884	510,615	563,165
Subcontractors Expense Recovery [Member]
IfrsStatementLineItems [Line Items]
Subcontractors expense (recovery)					(16,318)	570
Cost of revenue					16,318	(570)
Software and Other [Member]
IfrsStatementLineItems [Line Items]
Subcontractors expense (recovery)			(32,306)	(20,356)	(9,804)	(26,653)
Cost of revenue			32,306	20,356	9,804	26,653
Depreciation [Member]
IfrsStatementLineItems [Line Items]
Subcontractors expense (recovery)			(1,095)	(2,012)	(2,399)	(3,933)
Cost of revenue			$ 1,095	$ 2,012	$ 2,399	$ 3,933

REVENUE AND DEFERRED REVENUE (D

REVENUE AND DEFERRED REVENUE (Details Narrative)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Customer One [Member]
IfrsStatementLineItems [Line Items]
Revenue percentage	82%	85%	83%	80%

SCHEDULE OF RECONCILIATION OF I

SCHEDULE OF RECONCILIATION OF INCOME TAXES AT STATUTORY TAXES (Details) - 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	Dec. 31, 2018
Notes and other explanatory information [abstract]
Income (loss) before tax	$ (1,387,501)	$ (321,297)	$ (3,245,652)	$ (952,878)	$ (1,658,404)	$ (4,843,325)
Income tax rate					27%	27%	23%
Expected income expense (recovery)					$ (460,055)	$ (1,325,208)
Permanent differences					(216,957)	1,224,524
Prior years reassessment of tax expense
Change in unrecognized deferred assets					43,428	(14,629)
Change in valuation allowance					542,633	102,162
Other					97,231	48,564
Total income tax expense	$ 52,284	$ 4,496	$ 81,890	$ 11,584	6,280	35,413
Current income tax					6,280	35,413
Deferred income tax

SCHEDULE OF TEMPORARY DIFFERENC

SCHEDULE OF TEMPORARY DIFFERENCES OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - CAD ($)	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Non-capital loss carry forwards	$ 644,794	$ 102,162
Valuation allowance	(644,794)	(102,162)
Net deferred tax assets
Canada [Member]
IfrsStatementLineItems [Line Items]
Non-capital loss carry forwards	644,794	102,162
Israel [Member]
IfrsStatementLineItems [Line Items]
Non-capital loss carry forwards

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2018
IfrsStatementLineItems [Line Items]
Income tax rate	27%	27%	23%
Non-capital losses available to offset future year taxable income
Canada [Member]
IfrsStatementLineItems [Line Items]
Non-capital losses available to offset future year taxable income	$ 2,009,751

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	Dec. 31, 2022	Oct. 05, 2022	Oct. 03, 2022	Jul. 04, 2022	Jan. 13, 2022	Dec. 31, 2021	Oct. 14, 2021	Oct. 04, 2021	Jul. 05, 2021	May 05, 2021	Mar. 29, 2021
IfrsStatementLineItems [Line Items]
Number of common shares issued		39,643,681	1,733,334	10,961	6,727	6,727	94,917	142,395	6,727	6,727	40,983	37,885,932	200,000	2,403,846	2,000,000	435,337	18,015,883
Events occurring after reporting date [member] | Two directors [member]
IfrsStatementLineItems [Line Items]
Number of common shares issued	24,869					6,727