Femto (FMTO) 6-K 15 May 24 Current report (foreign) Financial data

Cover

Cover	3 Months Ended
	Mar. 31, 2024
Cover [Abstract]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-41408
Entity Registrant Name	BYND CANNASOFT ENTERPRISES INC.
Entity Central Index Key	0001888151
Entity Address, Address Line One	7000 Akko Road
Entity Address, City or Town	Kiryat Motzkin
Entity Address, Country	IL

Consolidated Interim Statements

Consolidated Interim Statements of the Financial Position (Unaudited) - CAD ($)	Mar. 31, 2024	Dec. 31, 2023
Assets
Cash	$ 9,172,068	$ 3,113,934
Accounts receivable	203,886	189,434
Prepaid expenses	90,654	25,372
Total Current Assets	9,466,608	3,328,740
Intangible assets	33,463,103	33,463,103
Property and equipment	7,033	9,525
Total Assets	42,936,744	36,801,368
Liabilities
Trade payables and accrued liabilities	362,670	258,515
Related Parties	364,843	450,048
Deferred revenue	99,661	131,794
Long term loan – current portion	47,509	46,680
Total Current Liabilities	874,683	887,037
Long term loan	26,834	38,427
Derivative warrants liabilities	37,386,626	958,146
Liabilities for employee benefits	94,964	91,533
Total Liabilities	38,383,107	1,975,143
Shareholders’ equity
Share capital	59,420,609	59,367,042
Shares to be issued	53,567	53,567
Share-based payment reserve	379,218	711,267
Translation differences reserve	(26,076)	(7,246)
Capital reserve for re-measurement of defined benefit plan	13,886	13,764
Accumulated Deficit	(55,287,567)	(25,312,169)
Total Shareholders’ equity	4,553,637	34,826,225
Total Liabilities and Shareholders’ Equity	$ 42,936,744	$ 36,801,368

Consolidated Interim Statemen_2

Consolidated Interim Statements of Loss and Comprehensive Loss (Unaudited) - CAD ($)		3 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
Profit or loss [abstract]
Revenue		$ 308,968	$ 420,635
Cost of revenue		(243,018)	(103,692)
Gross profit		65,950	316,943
Consulting and marketing		22,884
Research and development		441,401
Depreciation and amortization		2,227	3,032
Share-based compensation		363,437	2,566
General and administrative expenses		254,471	282,839
Professional fees		632,078	676,867
Total operating expense		1,716,498	965,304
Loss before other income (expense)		(1,650,548)	(648,361)
Other income (expense)
Change in fair value of derivative warrants liabilities		(28,977,934)
Foreign exchange gain (loss)		5,095	(53,778)
Finance income (expenses), net		13,743	(5,381)
Other operating income (expense)		(28,959,096)	(59,159)
Loss before tax		(30,609,644)	(707,520)
Tax expense		(7,673)	(32,913)
Loss for the period		(30,617,317)	(740,433)
Items that may be reclassified to profit or loss
Exchange differences on translation of foreign operations		(18,830)	(15,451)
Remeasurement of a defined benefit plan, net		122	946
Other comprehensive income (loss) for the period		(18,708)	(14,505)
Total comprehensive loss		$ (30,636,025)	$ (754,938)
Loss per share - basic	[1]	$ (67.59)	$ (3.71)
Loss per share - diluted	[1]	$ (67.59)	$ (3.71)
Weighted average shares outstanding - basic		452,981	199,434
Weighted average shares outstanding - diluted		452,981	199,434
[1]Adjusted to reflect one (1) for one hundred ninety (190) reverse stock split in March 2024 (see Note 1)

Consolidated Interim Statemen_3

Consolidated Interim Statements of Changes in Shareholders' Equity (Unaudited) - CAD ($)		Issued capital [member]		Shares to be issued [member]	Share Purchase Warrants Reserve [Member]	Reserve of exchange differences on translation [member]	Reserve of share-based payments [member]	Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member]	Retained earnings [member]	Total
Balance 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	[1]	199,400
IfrsStatementLineItems [Line Items]
Loss for the period									(740,433)	(740,433)
Shares issued for services		$ 41,875		(41,875)
Shares issued for services, shares	[1]	35
Share-based payments							2,566			2,566
Shares to be issued for services				41,875						41,875
Other comprehensive loss for the period						(15,451)		946		(14,505)
Balance at Mar. 31, 2023		$ 54,848,397		41,875	639,879	295	573,012	14,225	(7,557,481)	48,560,202
Balance, shares at Mar. 31, 2023	[1]	199,435
Balance at Dec. 31, 2023		$ 59,367,042		53,567		(7,246)	711,267	13,764	(25,312,169)	34,826,225
Balance, shares at Dec. 31, 2023	[1]	223,964
IfrsStatementLineItems [Line Items]
Loss for the period									(30,617,317)	(30,617,317)
Shares issued for services		$ 53,567		(53,567)
Shares issued for services, shares	[1]	94
Share-based payments							309,870			309,870
Shares to be issued for services				53,567						53,567
Other comprehensive loss for the period						(18,830)		122		(18,708)
Cancellation of stock options							(641,919)		641,919
Shares, pre-funded warrants and warrants issued for cash, net		$ 7,450,546								7,450,546
Shares, pre-funded warrants and warrants issued for cash, net, shares	[1]	3,021,011
Allocation to derivative warrants liabilities		$ (7,450,546)								(7,450,546)
Balance at Mar. 31, 2024		$ 59,420,609		$ 53,567		$ (26,076)	$ 379,218	$ 13,886	$ (55,287,567)	$ 4,553,637
Balance, shares at Mar. 31, 2024		3,245,069	[1]							3,245,069
[1]Adjusted to reflect one (1) for one hundred ninety (190) reverse stock split in March 2024 (see Note 1)

Consolidated Interim Statemen_4

Consolidated Interim Statements of Cash Flows (Unaudited) - CAD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Operating activities:
Loss for the period	$ (30,617,317)	$ (740,433)
Items not involving cash:
Finance expense	613	1,006
Share-based compensation	309,870	2,566
Depreciation	2,551	3,395
Change in benefits to employees	3,553	(310)
Change in fair value of derivative warrants liabilities	28,977,934
Shares issued for services	53,567	41,875
Unrealized foreign exchange loss (gain)	(117,661)	76,562
Changes in non-cash working capital items:
Accounts receivables	(14,452)	90,419
Trade payables and accrued liabilities	104,155	(58,691)
Deferred revenue	(32,133)	(200,907)
Prepaid expenses	(65,282)	174,961
Related parties	(85,205)
Net cash used in operating activities	(1,479,807)	(609,557)
Investing activities:
Purchase of property and equipment		(860)
Investment in intangible assets		(107,434)
Net cash used in investing activities		(108,294)
Financing activities:
Proceeds from public offering, net	7,450,546
Proceeds (repayment of) from long term loan	(11,621)	(11,709)
Net cash provided by (used in) financing activities	7,438,925	(11,709)
Net Increase (Decrease) in cash	5,959,118	(729,560)
Effect of foreign exchange rate changes on cash	99,016	(34,071)
Cash at beginning of period	3,113,934	2,392,871
Cash at end of period	9,172,068	1,629,240
Supplemental disclosure of cash flow information
Cash paid during the year for interest	$ 1,288	$ 968

NATURE OF OPERATIONS AND GOING

NATURE OF OPERATIONS AND GOING CONCERN	3 Months Ended
	Mar. 31, 2024
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, and (ii) is developing the EZ-G device, a unique, patent pending device that, combined with proprietary software (provisional application), regulates the flow of low-concentration CBD oils into the soft tissues of the female sexual organs, and (iii) manages the construction, licensing and operation of a cannabis farm and indoor cannabis growing facility. On March 29, 2021, the Company completed the business combination transactions with BYND – Beyond Solutions Ltd. (“BYND”). As a result of the business combination transactions, BYND became a wholly owned subsidiary of the Company. This transaction is accounted for as a reverse asset acquisition of the Company by BYND (“RTO”). On March 29, 2021, BYND completed the share exchange agreement with B.Y.B.Y. As a result of the share exchange agreement, BYND holds 74 26 IFRS 2 Share-based Payment. On September 22, 2022, the Company and the former shareholder of Zigi Carmel Initiatives and Investments Ltd. (“ZC”) entered into a share exchange agreement, whereby the Company would acquire 100 7,920,000 41,684 Reverse stock split On March 15, 2024, the Company announced a one (1) for one hundred ninety (190) reverse stock split All shares, stock options, share purchase warrants, RSU’s and per share information in these consolidated financial statements have been restated to reflect the reverse stock split on a retroactive basis. War in Israel On October 7, 2023, Hamas terrorists infiltrated Israel’s southern border from the Gaza Strip and conducted a series of attacks on civilian and military targets. Following the attack, Israel’s government declared war against Hamas. Other terrorist organizations such as the Hezbollah in Lebanon on Israel’s northern border have launched rocket attacks on Israel in support of Hamas. The military campaign against Hamas and other terrorist organizations is ongoing and could escalate in the future into a larger regional conflict. There is no certainty as to the duration, severity, results or implications of the war on the State of Israel generally or on the Company. BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 1 – NATURE OF OPERATIONS AND GOING CONCERN (continued) While many of Israeli civilians were draft to reserve duty, the company’s headquarter activity located in Israel remain unharmed. With regards to company’s source of income, during the first month of the war, a few credit card companies reported on a sharp decrease in transactions in Israel. Despite that, the company has not experienced any material impact on its revenues, mainly due the fact that most of the company’s revenue is generated overseas. As of the date of these financial statements, the end of the war is unknown. These condensed interim consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. These financial statements do not reflect the adjustments to the carrying values of assets and liabilities, the reported revenues and expenses, and the statement of financial position classifications used, that would be necessary if the Company were unable to realize its assets and settle its liabilities as a going concern in the normal course of operations. Such adjustments could be material.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS	3 Months Ended
	Mar. 31, 2024
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, 2023, which were prepared in accordance with IFRS as issued by IASB. There have been no significant changes in judgement or estimates from those disclosed in the consolidated financial statements for the year ended December 31, 2023. b. Basis of Consolidation The condensed consolidated interim financial statements incorporate the financial statements of the Company and of its wholly owned subsidiaries, BYND, Zigi Carmel and B.Y.B.Y.. B.Y.B.Y is owned directly through BYND and 24 BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued) A subsidiary is an entity over which the Company has control, directly or indirectly, where control is defined as the power to govern the financial and operating policies of an enterprise so as to obtain benefits from its activities. A subsidiary is consolidated from the date upon which control is acquired by the Company and all intercompany transactions and balances have been eliminated on consolidation. c. Basis of Measurement The condensed consolidated interim financial statements were prepared based on the historical costs, except for financial instruments classified as fair value through profit and loss (“FVTPL”) and assets or liabilities for employee benefits, which are stated at their fair value. In addition, these financial statements have been prepared using the accrual basis of accounting, except for cash flow information. d. Currency of Operation and Currency of Presentation The condensed consolidated interim financial statements are presented in Canadian dollars. The functional currency of the Company is Canadian dollars, and the functional currency of its subsidiaries is the New Israeli Shekel (“NIS”). NIS represents the main economic environment in which the subsidiaries operate. e. Significant estimates and assumptions The preparation of these condensed consolidated interim financial statements in accordance with IFRS requires the Company to use judgment in applying its accounting policies and make estimates and assumptions about reported amounts at the date of the financial statements and in the future. The Company’s management reviews these estimates and underlying assumptions on an ongoing basis, based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to estimates are adjusted for prospectively in the period in which the estimates are revised. Income taxes Provisions for income taxes are made using the best estimate of the amount expected to be paid based on a qualitative assessment of all relevant factors. The Company reviews the adequacy of these income tax provisions at the end of each reporting period. However, it is possible that at some future date an additional liability could result from audits by tax authorities. Where the final outcome of these tax-related matters is different from the amounts that were initially recorded, such differences will affect the tax provisions in the period in which such determination is made. Deferred tax assets are recognized when it is determined that the company is likely to recognize their recovery from the generation of taxable income. Useful lives of property and equipment Estimates of the useful lives of property and equipment are based on the period over which the assets are expected to be available for use. The estimated useful lives are reviewed annually and are updated if expectations differ from previous estimates due to physical wear and tear, technical or commercial obsolescence, and legal or other limits on the use of the relevant assets. In addition, the estimation of the useful lives of the relevant assets may be based on internal technical evaluation and experience with similar assets. It is possible, however, that future results of operations could be materially affected by changes in the estimates brought about by changes in the factors mentioned above. The amounts and timing of recorded expenses for any period would be affected by changes in these factors and circumstances. A reduction in the estimated useful lives of the equipment would increase the recorded expenses and decrease the non-current assets. BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued) e. Significant estimates and assumptions (continued) Convertible debentures The identification of convertible note components is based on interpretations of the substance of the contractual arrangement and therefore requires judgement from management. The separation of the components affects the initial recognition of the convertible debenture at issuance and the subsequent recognition of interest on the liability component. The determination of the fair value of the liability is also based on a number of assumptions, including contractual future cash flows, discount rates and the presence of any derivative financial instruments. Other Significant Judgments The preparation of financial statements in accordance with IFRS requires the Company to make judgments, apart from those involving estimates, in applying accounting policies. The most significant judgments in applying the Company’s financial statements include: ● 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.

RESTATEMENT OF PREVIOUSLY ISSUE

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIALS STATEMENT	3 Months Ended
	Mar. 31, 2024
Restatement Of Previously Issued Financials Statement
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIALS STATEMENT	NOTE 3 – RESTATEMENT OF PREVIOUSLY ISSUED FINANCIALS STATEMENT As a result of the findings based on the Company’s ongoing reviews, the Company, in consultation with the Board of Directors, determined that the previously issued Consolidated Balance Sheet presented in the 20-F filed on April 27, 2023, for the year ended December 31, 2022 had a clerical error in relation to software development costs that should be part of intangible assets and not included in capital work in progress, and they would make the necessary accounting corrections and restate such financial statement. This error correction resulted in a decrease to property and equipment of $ 987,006 987,006 BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited)

ACQUISITIONS

ACQUISITIONS	3 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
ACQUISITIONS	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 41,684 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: Value allocated to shares issued 7,920,000 41,684 5.40 42,768,000 Fair value of assets and liabilities acquired: Investments 137,811 Intangible asset – patents pending 42,768,000 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.

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	3 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
ACCOUNTS RECEIVABLE	NOTE 5 – ACCOUNTS RECEIVABLE SCHEDULE OF ACCOUNTS RECEIVABLE March 31, 2024 December 31, 2023 Trades receivables $ 136,455 $ 119,094 Income tax advances 30,748 52,003 Interest receivable 35,810 17,494 Due from shareholders 873 843 Accounts receivable $ 203,886 $ 189,434 BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited)

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
INTANGIBLE ASSETS	NOTE 6 – INTANGIBLE ASSETS The Company’s intangible assets relate to the proprietary Cannabis CRM software the Company is Developing, Patents pending for the EZ-G device (Note 4) as well as the primary growing license for medical cannabis in Israel. The Additions for the Software include cost of wages of the software developers for the time they spend on developing the Cannabis CRM software. The additions for the Patents include the fair value attributed to the Patents upon the acquisition of ZC as well as transaction and other costs in the amount of $ 193,382 SCHEDULE OF PATENTS INCLUDE THE FAIR VALUE ATTRIBUTED TO THE PATENTS UPON THE ACQUISITION Software* License Patent applications and technological know how Total Cost Balance, December 31, 2022 $ 2,301,580 $ 850,000 $ 42,961,382 $ 1,300,429 Additions 366,325 - - 43,871,579 Impairments (2,478,491 ) (850,000 ) (9,498,279 ) - Translation differences (108,176 ) - - (32,385 ) Balance, December 31, 2023 81,238 - 33,463,103 33,544,341 Additions - - - - Translation differences - - - - Balance, March 31, 2024 $ 81,238 $ - 33,463,103 $ 33,544,341 Accumulated depreciation Balance, December 31, 2022 $ - $ - - $ 81,406 Depreciation 81,406 - - (168 ) Translation differences (168 ) - - - Balance, December 31, 2023 81,238 - - 81,238 Depreciation - - - - Balance, March 31, 2024 $ 81,238 $ - - $ 81,238 Net book value At December 31, 2023 $ - $ - 33,463,103 $ 33,463,103 At March 31, 2024 $ - $ - 33,463,103 $ 33,463,103 * Reclassified software development costs from Capital Work in Progress (Note 7) to Intangible Assets – Software (See Note 3) BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited)

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
PROPERTY AND EQUIPMENT	NOTE 7 – PROPERTY AND EQUIPMENT SCHEDULE OF PROPERTY AND EQUIPMENT Computers & Equipment Vehicles Furniture & Equipment Capital Work In Progress* Total Cost Balance, January 1, 2023 $ 29,019 $ 181,052 $ 33,310 $ 327,918 $ 571,299 Additions 6,664 - 1,039 704 8,407 Impairments - - - (315,711 ) (315,711 ) Translation differences (1,519 ) (9,419 ) (1,735 ) (12,911 ) (25,584 ) Balance, December 31, 2023 34,164 171,633 32,614 - 238,411 Additions - - - - - Disposals - - - - - Translation differences 302 1,701 324 - 2,327 Balance, March 31, 2024 $ 34,466 $ 173,334 $ 32,938 $ - $ 240,738 Accumulated depreciation Balance as of January 1, 2023 $ 27,588 $ 169,535 $ 30,168 - $ 227,291 Depreciation 2,172 9,377 1,897 - 13,446 Translation differences (1,439 ) (8,839 ) (1,573 ) - (11,851 ) Balance, December 31, 2023 28,321 170,073 30,492 - 228,886 Depreciation 829 1,571 151 - 2,551 Translation differences 276 1,690 302 - 2,268 Balance, March 31, 2024 $ 29,426 $ 173,334 $ 30,945 - $ 233,705 Net book value At December 31, 2023 $ 5,843 $ 1,560 $ 2,122 $ - $ 9,525 At March 31, 2024 $ 5,040 $ - $ 1,993 $ - $ 7,033 * Reclassified software development costs from Capital Work in Progress to Intangible Assets (Note 6) – Software (See Note 3) During the three months ended March 31, 2024, depreciation of $ 324 363 As of December 31, 2023 the Company’s Capital work in progress relates to the ongoing investment in the future medical cannabis cultivation facility in Moshav Kochav Michael, Israel which includes permits and design. The Company considered indicators of impairment at December 31, 2023. The Company recorded impairment loss during the year ended December 31, 2023 for the capital work in progress. The impairment for the capital work in progress was done mainly because of recent medical cannabis legislation changes in Israel that have materially affected the value of this asset. BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited)

TRADE PAYABLES AND ACCRUED LIAB

TRADE PAYABLES AND ACCRUED LIABILITIES	3 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
TRADE PAYABLES AND ACCRUED LIABILITIES	NOTE 8 – TRADE PAYABLES AND ACCRUED LIABILITIES SCHEDULE OF TRADE PAYABLES AND ACCRUED LIABILITIES March 31, 2024 December 31, 2023 Trades payables $ 298,180 $ 157,705 VAT, income and dividend taxes payable 9,895 28,027 Salaries payable 54,595 72,783 Trade payables and accrued liabilities $ 362,670 $ 258,515

RELATED PARTY TRANSACTIONS BALA

RELATED PARTY TRANSACTIONS BALANCES	3 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
RELATED PARTY TRANSACTIONS BALANCES	NOTE 9– RELATED PARTY TRANSACTIONS BALANCES Key management personnel include those persons having authority and responsibility for planning, directing and controlling the activities of the Company as a whole. The Company has determined that key management personnel consist of members of the Company’s Board of Directors and corporate officers. The remuneration of directors and key management personnel, not including normal employee compensation, made during the three months ended March 31, 2024 and the three months ended March 31, 2023 is set out below: SCHEDULE OF RELATED PARTY TRANSACTIONS March 31, 2024 March 31, 2023 salary (cost of sales) 122,910 20,498 consulting (research and development) 30,488 - consulting (professional fees) 40,963 - share based payments 53,567 44,441 salary (general and administrative expenses) 213,343 146,250 Total $ 461,271 $ 211,189 As at March 31, 2024, $ 873 843 As at March 31, 2024, $ 364,843 450,048

LONG TERM LOAN

LONG TERM LOAN	3 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
LONG TERM LOAN	NOTE 10 – LONG TERM LOAN During the year ended December 31, 2020, the Company secured a term loan with a principal amount of $ 184,352 500,000 3.14 September 18, 2025 9,218 25,000 The activities of the long term loan during the three month ended March 31, 2024 are as follows: SCHEDULE OF LONG TERM LOAN March 31, 2024 December 31, 2023 Balance, opening $ 85,107 $ 135,971 Repayments (11,621 ) (43,350 ) Interest expense, accrued 613 3,333 Translation difference 244 (8,847 ) Balance, ending 74,343 85,107 Less: Long term loan – current portion 47,509 46,680 Long term loan $ 26,834 $ 38,427 BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 10 – LONG TERM LOAN (continued) The undiscounted repayments for each of the next three years and in the aggregate are: SCHEDULE OF UNDISCOUNTED REPAYMENTS Year ended Amount December 31, 2024 $ 35,493 December 31, 2025 38,850 Total $ 74,343

DERIVATIVE WARRANTS LIABILITIES

DERIVATIVE WARRANTS LIABILITIES	3 Months Ended
	Mar. 31, 2024
Derivative Warrants Liabilities
DERIVATIVE WARRANTS LIABILITIES	NOTE 11 – DERIVATIVE WARRANTS LIABILITIES a. On December 21, 2023, the Company issued 2,884,616 15,182 98.8 On March 27, 2024, following the March 2024 Public offering, which included the offering of common shares at a price lower than the exercise price of the December 2023 Warrants, the exercise price of the December 2023 Warrants was reduced to US $ 1.3643 72.42 b. On March 14, 2024, the Company issued 134,166,665 706,140 268,333,330 1,412,280 On March 27, 2024, following the 1:190 reverse stock split , the exercise price of the March 2024 A Warrants and B Warrants was reduced to $ 1.3643 , and each B warrant became convertible into 14.21 common shares of the Company. c. During the period ended March 31, 2024, the Company recorded a loss on the revaluation of the total derivative liabilities of $ 28,977,934 BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 11 – DERIVATIVE WARRANTS LIABILITIES (continued) d. The Company engaged an outside valuation company to calculate the fair value of the derivative warrants based on the Monte Carlo Simulation model with the following assumptions: SCHEDULE OF DERIVATIVE WARRANT LIABILITY March 31, 2024 Share Price US $ 1.4 Exercise Price US $ Nil 0.35 Expected life 2.45 4.95 Risk-free interest rate 4.23 Dividend yield 0.00 Expected volatility 80 Early exercise threshold US $ 2.05 The following table presents the changes in the warrant liability during the period: SCHEDULE OF CHANGES IN THE WARRANT LIABILITY Balance as of December 31, 2023 $ 958,146 Issuance of March 2024 warrants 35,921,315 Changes in fair value of warrants 507,165 Balance as of March 31, 2024 $ 37,386,626

EMPLOYEE BENEFITS

EMPLOYEE BENEFITS	3 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
EMPLOYEE BENEFITS	NOTE 12 – EMPLOYEE BENEFITS The severance pay liability constitutes a defined benefit plan and was calculated using actuarial assumptions. In measuring the present value of the defined benefit obligation and the current service costs the projected unit credit method was used. Plan assets (liability) 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) March 31, 2024 December 31, 2023 Defined benefit plan liabilities $ (94,964 ) $ (91,533 ) Less: fair value of plan assets or asset ceiling - - Total $ (94,964 ) $ (91,533 ) BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 12 – EMPLOYEE BENEFITS (continued) 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 March 31, 2024 December 31, 2023 Balance, opening $ (91,533 ) $ (86,016 ) Recognized in profit this year: Interest costs (1,166 ) (4,638 ) Current service cost (1,473 ) (5,860 ) Recognized in other comprehensive profit: Actuary loss for change of assumptions 122 485 Translation differences (914 ) 4,496 Balance, ending $ (94,964 ) $ (91,533 ) The actual amount paid may vary from the estimate based on actuarial valuations being completed, investment performance, volatility in discount rates, regulatory requirements and other factors. Major assumptions in determining the defined benefit plan liability 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 March 31, 2024 December 31, 2023 Capitalization rate 3.15 % 3.15 % Salary growth rate 0 % 0 % Retirement rate 5 % 5 %

SHARE CAPITAL

SHARE CAPITAL	3 Months Ended
	Mar. 31, 2024
SHARE CAPITAL	NOTE 13 – SHARE CAPITAL Authorized Unlimited number of common shares without par value. Issued As at March 31, 2024 3,245,069 During the three months ended March 31, 2024 On January 4, 2024, the Company issued 17,915 94 2.99 53,568 On January 10, 2024, the Company granted 410,000 2,158 the RSUs will vest over 4 months and a day. BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 13 – SHARE CAPITAL (continued) On January 16, 2024, the Company granted 60,000 RSUs ( 316 RSUs post reverse split) to a consultant of the Company, the RSUs will vest over 4 months and a day. On February 5, 2024, the Company granted 39,753 209 the RSUs will vest over 4 months and a day. On March 5, 2024, the Company granted 60,083 316 the RSUs will vest over 4 months and a day. On March 14, 2024 the Company announced the closing of an underwritten public offering with gross proceeds to the Company of approximately US$ 7.0 116,666,667 614,109 0.06 364,813 249,296 2,406,902 During the three months ended March 31, 2023 On January 3, 2023, the Company issued 6,727 35 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 summary of the stock options outstanding for the three months ended March 31, 2024 are summarized as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING Number of Options Weighted Average Exercise Price Outstanding at January 1, 2023 3,237 267.9 Granted during the period 526 402.8 Exercised during the period - - Outstanding at December 31, 2023 3,763 $ 286.9 Granted during the period 3,421 100.7 Cancelled during the period (2,974 ) 320.6 Outstanding at March 31, 2024 4,210 139.7 Exercisable at March 31, 2024 2,631 $ 141.9 BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 13 – SHARE CAPITAL (continued) Additional information regarding stock options outstanding as of March 31, 2024, is as follows: SCHEDULE OF ADDITIONAL STOCK OPTIONS OUTSTANDING Outstanding Exercisable Number of stock options Weighted Weighted Number of Weighted 789 2.00 $ 155.8 789 $ 155.8 3,421 4.79 $ 135.9 1,842 $ 135.9 4,210 4.27 $ 139.67 2,631 $ 141.9 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 2024 2023 Weighted average fair value of options granted $ 0.57 $ 1.61 Risk-free interest rate 3.4 % 3.76 % Estimated life (in years) 5 5 Expected volatility 108.75 % 100.64 % Expected dividend yield 0 % 0 % On January 10, 2024, the Company cancelled 565,000 2,974 On January 16, 2024, the Company granted 650,000 3,421 150,000 789 100,000 526

REVENUE AND DEFERRED REVENUE

REVENUE AND DEFERRED REVENUE	3 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
REVENUE AND DEFERRED REVENUE	NOTE 14 – REVENUE AND DEFERRED REVENUE SCHEDULE OF REVENUE FROM SOURCES March 31, 2024 March 31, 2023 Software development $ 245,306 $ 190,702 Software license 37,806 203,187 Software supports 12,639 14,109 Cloud hosting 10,755 11,010 Others 2,462 1,627 Revenue $ 308,968 $ 420,635 The Company recognized revenues from contracts with customers in accordance with the following timing under IFRS 15: SCHEDULE OF REVENUE UNDER TIMING March 31, 2024 March 31, 2023 Revenue recognized over time $ 271,162 $ 217,448 Revenue recognized at a point of time 37,806 203,187 Revenue $ 308,968 $ 420,635 BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 14 – 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 March 31, 2024 December 31, 2023 Deferred revenue, beginning $ 131,794 $ 219,068 Customer payments received attributable to contract liabilities for unearned revenue 5,632 158,711 Revenue recognized from fulfilling contract liabilities 37,765 245,985 Deferred revenue, ending $ 99,661 $ 131,794 The Company derives significant revenues from one customer, which exceeds 10% of total revenues. Revenues earned from that customer were 66 91

COST OF REVENUE

COST OF REVENUE	3 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
COST OF REVENUE	NOTE 15 – COST OF REVENUE Cost of revenue incurred are comprised of the following: SCHEDULE OF COST OF REVENUE March 31, 2024 March 31, 2023 Salaries and benefits $ 194,477 $ 90,533 Subcontractors 35,823 - Software and other 12,394 12,796 Depreciation 324 363 Cost of revenue $ 243,018 $ 103,692

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2024
Disclosure of non-adjusting events after reporting period [abstract]
SUBSEQUENT EVENTS	NOTE 16 – SUBSEQUENT EVENTS On April 5, 2024, the Company issued 95 53,567 On April 8, 2024, the Company issued 1,180,000 On April 9, 2024, the Company issued 100,000 Since April 1, 2024 and until May 15, 2024, the Company issued 4,567,282 common shares following the exercise of 4,533,482 series A Warrants in cashless exercise and 33,800 series B Warrants for total proceeds of US $ 46,113 .

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (Policies)	3 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
Basis of presentation and statement of compliance	a. Basis of presentation and statement of compliance These condensed interim consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and interpretations of the International Financial Reporting Issues Committee (“IFRIC”) applicable to the preparation of interim financial statements, including International Accounting Standard (“IAS”) 34 Interim Financial Reporting. The notes presented in these condensed consolidated interim financial statements include only significant events and transactions occurring since the Company’s last fiscal year end and they do not include all of the information required in the Company’s most recent annual consolidated financial statements. Except as noted below, these condensed consolidated interim financial statements follow the same accounting policies and methods of application as the Company’s annual financial statements and should be read in conjunction with the Company’s annual financial statements for the year ended December 31, 2023, which were prepared in accordance with IFRS as issued by IASB. There have been no significant changes in judgement or estimates from those disclosed in the consolidated financial statements for the year ended December 31, 2023.
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 BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued) A subsidiary is an entity over which the Company has control, directly or indirectly, where control is defined as the power to govern the financial and operating policies of an enterprise so as to obtain benefits from its activities. A subsidiary is consolidated from the date upon which control is acquired by the Company and all intercompany transactions and balances have been eliminated on consolidation.
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.
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. BYND CANNASOFT ENTERPRISES INC. Notes to the Condensed Consolidated Interim Financial Statements For the three months ended March 31, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued) e. Significant estimates and assumptions (continued) Convertible debentures The identification of convertible note components is based on interpretations of the substance of the contractual arrangement and therefore requires judgement from management. The separation of the components affects the initial recognition of the convertible debenture at issuance and the subsequent recognition of interest on the liability component. The determination of the fair value of the liability is also based on a number of assumptions, including contractual future cash flows, discount rates and the presence of any derivative financial instruments. Other Significant Judgments The preparation of financial statements in accordance with IFRS requires the Company to make judgments, apart from those involving estimates, in applying accounting policies. The most significant judgments in applying the Company’s financial statements include: ● the assessment of the Company’s ability to continue as a going concern and whether there are events or conditions that may give rise to significant uncertainty; ● the classification of financial instruments; ● the assessment of revenue recognition using the five-step approach under IFRS 15 and the collectability of amounts receivable; and ● the determination of the functional currency of the company.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	3 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
SCHEDULE OF CONTINGENT CONSIDERATION	SCHEDULE OF CONTINGENT CONSIDERATION $ Consideration transferred: Value allocated to shares issued 7,920,000 41,684 5.40 42,768,000 Fair value of assets and liabilities acquired: Investments 137,811 Intangible asset – patents pending 42,768,000 Shareholder loan (137,811 ) Fair value of assets and liabilities 42,768,000

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	3 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
SCHEDULE OF ACCOUNTS RECEIVABLE	SCHEDULE OF ACCOUNTS RECEIVABLE March 31, 2024 December 31, 2023 Trades receivables $ 136,455 $ 119,094 Income tax advances 30,748 52,003 Interest receivable 35,810 17,494 Due from shareholders 873 843 Accounts receivable $ 203,886 $ 189,434

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2024
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 Patent applications and technological know how Total Cost Balance, December 31, 2022 $ 2,301,580 $ 850,000 $ 42,961,382 $ 1,300,429 Additions 366,325 - - 43,871,579 Impairments (2,478,491 ) (850,000 ) (9,498,279 ) - Translation differences (108,176 ) - - (32,385 ) Balance, December 31, 2023 81,238 - 33,463,103 33,544,341 Additions - - - - Translation differences - - - - Balance, March 31, 2024 $ 81,238 $ - 33,463,103 $ 33,544,341 Accumulated depreciation Balance, December 31, 2022 $ - $ - - $ 81,406 Depreciation 81,406 - - (168 ) Translation differences (168 ) - - - Balance, December 31, 2023 81,238 - - 81,238 Depreciation - - - - Balance, March 31, 2024 $ 81,238 $ - - $ 81,238 Net book value At December 31, 2023 $ - $ - 33,463,103 $ 33,463,103 At March 31, 2024 $ - $ - 33,463,103 $ 33,463,103 * Reclassified software development costs from Capital Work in Progress (Note 7) to Intangible Assets – Software (See Note 3)

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2024
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, 2023 $ 29,019 $ 181,052 $ 33,310 $ 327,918 $ 571,299 Additions 6,664 - 1,039 704 8,407 Impairments - - - (315,711 ) (315,711 ) Translation differences (1,519 ) (9,419 ) (1,735 ) (12,911 ) (25,584 ) Balance, December 31, 2023 34,164 171,633 32,614 - 238,411 Additions - - - - - Disposals - - - - - Translation differences 302 1,701 324 - 2,327 Balance, March 31, 2024 $ 34,466 $ 173,334 $ 32,938 $ - $ 240,738 Accumulated depreciation Balance as of January 1, 2023 $ 27,588 $ 169,535 $ 30,168 - $ 227,291 Depreciation 2,172 9,377 1,897 - 13,446 Translation differences (1,439 ) (8,839 ) (1,573 ) - (11,851 ) Balance, December 31, 2023 28,321 170,073 30,492 - 228,886 Depreciation 829 1,571 151 - 2,551 Translation differences 276 1,690 302 - 2,268 Balance, March 31, 2024 $ 29,426 $ 173,334 $ 30,945 - $ 233,705 Net book value At December 31, 2023 $ 5,843 $ 1,560 $ 2,122 $ - $ 9,525 At March 31, 2024 $ 5,040 $ - $ 1,993 $ - $ 7,033 * Reclassified software development costs from Capital Work in Progress to Intangible Assets (Note 6) – Software (See Note 3)

TRADE PAYABLES AND ACCRUED LI_2

TRADE PAYABLES AND ACCRUED LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
SCHEDULE OF TRADE PAYABLES AND ACCRUED LIABILITIES	SCHEDULE OF TRADE PAYABLES AND ACCRUED LIABILITIES March 31, 2024 December 31, 2023 Trades payables $ 298,180 $ 157,705 VAT, income and dividend taxes payable 9,895 28,027 Salaries payable 54,595 72,783 Trade payables and accrued liabilities $ 362,670 $ 258,515

RELATED PARTY TRANSACTIONS BA_2

RELATED PARTY TRANSACTIONS BALANCES (Tables)	3 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
SCHEDULE OF RELATED PARTY TRANSACTIONS	SCHEDULE OF RELATED PARTY TRANSACTIONS March 31, 2024 March 31, 2023 salary (cost of sales) 122,910 20,498 consulting (research and development) 30,488 - consulting (professional fees) 40,963 - share based payments 53,567 44,441 salary (general and administrative expenses) 213,343 146,250 Total $ 461,271 $ 211,189

LONG TERM LOAN (Tables)

LONG TERM LOAN (Tables)	3 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
SCHEDULE OF LONG TERM LOAN	The activities of the long term loan during the three month ended March 31, 2024 are as follows: SCHEDULE OF LONG TERM LOAN March 31, 2024 December 31, 2023 Balance, opening $ 85,107 $ 135,971 Repayments (11,621 ) (43,350 ) Interest expense, accrued 613 3,333 Translation difference 244 (8,847 ) Balance, ending 74,343 85,107 Less: Long term loan – current portion 47,509 46,680 Long term loan $ 26,834 $ 38,427
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, 2024 $ 35,493 December 31, 2025 38,850 Total $ 74,343

DERIVATIVE WARRANTS LIABILITI_2

DERIVATIVE WARRANTS LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2024
Derivative Warrants Liabilities
SCHEDULE OF DERIVATIVE WARRANT LIABILITY	SCHEDULE OF DERIVATIVE WARRANT LIABILITY March 31, 2024 Share Price US $ 1.4 Exercise Price US $ Nil 0.35 Expected life 2.45 4.95 Risk-free interest rate 4.23 Dividend yield 0.00 Expected volatility 80 Early exercise threshold US $ 2.05
SCHEDULE OF CHANGES IN THE WARRANT LIABILITY	The following table presents the changes in the warrant liability during the period: SCHEDULE OF CHANGES IN THE WARRANT LIABILITY Balance as of December 31, 2023 $ 958,146 Issuance of March 2024 warrants 35,921,315 Changes in fair value of warrants 507,165 Balance as of March 31, 2024 $ 37,386,626

EMPLOYEE BENEFITS (Tables)

EMPLOYEE BENEFITS (Tables)	3 Months Ended
	Mar. 31, 2024
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) March 31, 2024 December 31, 2023 Defined benefit plan liabilities $ (94,964 ) $ (91,533 ) Less: fair value of plan assets or asset ceiling - - Total $ (94,964 ) $ (91,533 )
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 March 31, 2024 December 31, 2023 Balance, opening $ (91,533 ) $ (86,016 ) Recognized in profit this year: Interest costs (1,166 ) (4,638 ) Current service cost (1,473 ) (5,860 ) Recognized in other comprehensive profit: Actuary loss for change of assumptions 122 485 Translation differences (914 ) 4,496 Balance, ending $ (94,964 ) $ (91,533 )
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 March 31, 2024 December 31, 2023 Capitalization rate 3.15 % 3.15 % Salary growth rate 0 % 0 % Retirement rate 5 % 5 %

SHARE CAPITAL (Tables)

SHARE CAPITAL (Tables)	3 Months Ended
	Mar. 31, 2024
SCHEDULE OF STOCK OPTIONS OUTSTANDING	A summary of the stock options outstanding for the three months ended March 31, 2024 are summarized as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING Number of Options Weighted Average Exercise Price Outstanding at January 1, 2023 3,237 267.9 Granted during the period 526 402.8 Exercised during the period - - Outstanding at December 31, 2023 3,763 $ 286.9 Granted during the period 3,421 100.7 Cancelled during the period (2,974 ) 320.6 Outstanding at March 31, 2024 4,210 139.7 Exercisable at March 31, 2024 2,631 $ 141.9
SCHEDULE OF ADDITIONAL STOCK OPTIONS OUTSTANDING	Additional information regarding stock options outstanding as of March 31, 2024, is as follows: SCHEDULE OF ADDITIONAL STOCK OPTIONS OUTSTANDING Outstanding Exercisable Number of stock options Weighted Weighted Number of Weighted 789 2.00 $ 155.8 789 $ 155.8 3,421 4.79 $ 135.9 1,842 $ 135.9 4,210 4.27 $ 139.67 2,631 $ 141.9
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 2024 2023 Weighted average fair value of options granted $ 0.57 $ 1.61 Risk-free interest rate 3.4 % 3.76 % Estimated life (in years) 5 5 Expected volatility 108.75 % 100.64 % Expected dividend yield 0 % 0 %

REVENUE AND DEFERRED REVENUE (T

REVENUE AND DEFERRED REVENUE (Tables)	3 Months Ended
	Mar. 31, 2024
Notes and other explanatory information [abstract]
SCHEDULE OF REVENUE FROM SOURCES	SCHEDULE OF REVENUE FROM SOURCES March 31, 2024 March 31, 2023 Software development $ 245,306 $ 190,702 Software license 37,806 203,187 Software supports 12,639 14,109 Cloud hosting 10,755 11,010 Others 2,462 1,627 Revenue $ 308,968 $ 420,635
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 March 31, 2024 March 31, 2023 Revenue recognized over time $ 271,162 $ 217,448 Revenue recognized at a point of time 37,806 203,187 Revenue $ 308,968 $ 420,635
SCHEDULE OF DEFERRED REVENUE	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 March 31, 2024 December 31, 2023 Deferred revenue, beginning $ 131,794 $ 219,068 Customer payments received attributable to contract liabilities for unearned revenue 5,632 158,711 Revenue recognized from fulfilling contract liabilities 37,765 245,985 Deferred revenue, ending $ 99,661 $ 131,794

COST OF REVENUE (Tables)

COST OF REVENUE (Tables)	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024 March 31, 2023 Salaries and benefits $ 194,477 $ 90,533 Subcontractors 35,823 - Software and other 12,394 12,796 Depreciation 324 363 Cost of revenue $ 243,018 $ 103,692

NATURE OF OPERATIONS AND GOIN_2

NATURE OF OPERATIONS AND GOING CONCERN (Details Narrative) - shares	Mar. 27, 2024	Mar. 15, 2024	Sep. 22, 2022	Mar. 29, 2021
IfrsStatementLineItems [Line Items]
Reverse stock split	1:190 reverse stock split	one (1) for one hundred ninety (190) reverse stock split
Beyond Solutions Ltd. [Member] | Share Exchange Agreement [Member]
IfrsStatementLineItems [Line Items]
Ownership interest				74%
Beyond Solutions Ltd. [Member] | Share Exchange Agreement [Member] | Former Shareholder [Member]
IfrsStatementLineItems [Line Items]
Ownership interest				26%
Zigi Carmel Initiatives and Investments Ltd. [member] | Former Shareholder [Member]
IfrsStatementLineItems [Line Items]
Number of common stock issued			7,920,000
Zigi Carmel Initiatives and Investments Ltd. [member] | Former Shareholder [Member] | Post Reverse Split [Member]
IfrsStatementLineItems [Line Items]
Number of common stock issued			41,684
Zigi Carmel Initiatives and Investments Ltd. [member] | Share Exchange Agreement [Member] | Former Shareholder [Member]
IfrsStatementLineItems [Line Items]
Ownership interest			100%
Number of common stock issued			7,920,000
Zigi Carmel Initiatives and Investments Ltd. [member] | Share Exchange Agreement [Member] | Former Shareholder [Member] | Post Reverse Split [Member]
IfrsStatementLineItems [Line Items]
Number of common stock issued			41,684

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (Details Narrative) - Beyond Solutions Ltd. [Member] - Share Exchange Agreement [Member]	Mar. 31, 2024	Mar. 29, 2021
IfrsStatementLineItems [Line Items]
Ownership interest		74%
Related parties [member]
IfrsStatementLineItems [Line Items]
Ownership interest	24%

RESTATEMENT OF PREVIOUSLY ISS_2

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIALS STATEMENT (Details Narrative)	Dec. 31, 2022 CAD ($)
Restatement Of Previously Issued Financials Statement
Decrease to property and equipment	$ 987,006
Increase to intangible assets	$ 987,006

SCHEDULE OF CONTINGENT CONSIDER

SCHEDULE OF CONTINGENT CONSIDERATION (Details) - Zigi Carmel Initiatives and Investments Ltd. [member]	Sep. 22, 2022 CAD ($)
IfrsStatementLineItems [Line Items]
Value allocated to shares issued 7,920,000 shares (41,684 common shares post reverse split) at $5.40 per share	$ 42,768,000
Investments	137,811
Intangible asset – patents pending	42,768,000
Shareholder loan	(137,811)
Fair value of assets and liabilities	$ 42,768,000

SCHEDULE OF CONTINGENT CONSID_2

SCHEDULE OF CONTINGENT CONSIDERATION (Details) (Parenthetical) - Zigi Carmel Initiatives and Investments Ltd. [member] - Former Shareholder [Member]	Sep. 22, 2022 shares $ / shares
IfrsStatementLineItems [Line Items]
Number of common stock issued	7,920,000
Post Reverse Split [Member]
IfrsStatementLineItems [Line Items]
Number of common stock issued	41,684
Share Exchange Agreement [Member]
IfrsStatementLineItems [Line Items]
Number of common stock issued	7,920,000
Share Exchange Agreement [Member] | Post Reverse Split [Member]
IfrsStatementLineItems [Line Items]
Number of common stock issued	41,684
Share price | $ / shares	$ 5.40

SCHEDULE OF ACCOUNTS RECEIVABLE

SCHEDULE OF ACCOUNTS RECEIVABLE (Details) - CAD ($)	Mar. 31, 2024	Dec. 31, 2023
Notes and other explanatory information [abstract]
Trades receivables	$ 136,455	$ 119,094
Income tax advances	30,748	52,003
Interest receivable	35,810	17,494
Due from shareholders	873	843
Accounts receivable	$ 203,886	$ 189,434

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative) - Zigi Carmel Initiatives and Investments Ltd. [member] - Former Shareholder [Member]	Sep. 22, 2022 shares
IfrsStatementLineItems [Line Items]
Number of instruments or interests issued or issuable	7,920,000
Post Reverse Split [Member]
IfrsStatementLineItems [Line Items]
Number of instruments or interests issued or issuable	41,684
Share Exchange Agreement [Member]
IfrsStatementLineItems [Line Items]
Percentage of voting equity interests acquired	100%
Number of instruments or interests issued or issuable	7,920,000
Share Exchange Agreement [Member] | Post Reverse Split [Member]
IfrsStatementLineItems [Line Items]
Number of instruments or interests issued or issuable	41,684

SCHEDULE OF PATENTS INCLUDE THE

SCHEDULE OF PATENTS INCLUDE THE FAIR VALUE ATTRIBUTED TO THE PATENTS UPON THE ACQUISITION (Details) - Gross carrying amount [member] - CAD ($)		3 Months Ended	12 Months Ended
		Mar. 31, 2024	Dec. 31, 2023
IfrsStatementLineItems [Line Items]
Cost, beginning balance		$ 33,544,341	$ 1,300,429
Additions			43,871,579
Impairments
Translation differences			(32,385)
Cost, ending balance			33,544,341
Accumulated amortization, beginning balance		81,238	81,406
Depreciation			(168)
Accumulated amortization, ending balance		81,238	81,238
Intangible assets, ending balance		33,463,103	33,463,103
Computer software [member]
IfrsStatementLineItems [Line Items]
Cost, beginning balance	[1]	81,238	2,301,580
Additions	[1]		366,325
Impairments	[1]		(2,478,491)
Translation differences	[1]		(108,176)
Cost, ending balance	[1]	81,238	81,238
Accumulated amortization, beginning balance	[1]	81,238
Depreciation	[1]		81,406
Translation differences	[1]		(168)
Accumulated amortization, ending balance	[1]	81,238	81,238
Intangible assets, ending balance	[1]
Licences [member]
IfrsStatementLineItems [Line Items]
Cost, beginning balance			850,000
Additions
Impairments			(850,000)
Translation differences
Cost, ending balance
Accumulated amortization, beginning balance
Depreciation
Accumulated amortization, ending balance
Intangible assets, ending balance
Patent [Member]
IfrsStatementLineItems [Line Items]
Cost, beginning balance		33,463,103	42,961,382
Additions
Impairments			(9,498,279)
Translation differences
Cost, ending balance		33,463,103	33,463,103
Accumulated amortization, beginning balance
Depreciation
Accumulated amortization, ending balance
Intangible assets, ending balance		$ 33,463,103	$ 33,463,103
[1]Reclassified software development costs from Capital Work in Progress (Note 7) to Intangible Assets – Software (See Note 3)

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - CAD ($)		3 Months Ended	12 Months Ended
		Mar. 31, 2024	Dec. 31, 2023
IfrsStatementLineItems [Line Items]
Cost, beginning balance		$ 238,411	$ 571,299
Additions			8,407
Impairments			(315,711)
Translation differences		2,327	(25,584)
Disposals
Cost, ending balance		240,738	238,411
Accumulated amortization, beginning balance		228,886	227,291
Depreciation		2,551	13,446
Translation differences		2,268	(11,851)
Accumulated amortization, ending balance		233,705	228,886
Property, plant and equipment, net		7,033	9,525
Computer equipment [member]
IfrsStatementLineItems [Line Items]
Cost, beginning balance		34,164	29,019
Additions			6,664
Impairments
Translation differences		302	(1,519)
Disposals
Cost, ending balance		34,466	34,164
Accumulated amortization, beginning balance		28,321	27,588
Depreciation		829	2,172
Translation differences		276	(1,439)
Accumulated amortization, ending balance		29,426	28,321
Property, plant and equipment, net		5,040	5,843
Vehicles [member]
IfrsStatementLineItems [Line Items]
Cost, beginning balance		171,633	181,052
Additions
Impairments
Translation differences		1,701	(9,419)
Disposals
Cost, ending balance		173,334	171,633
Accumulated amortization, beginning balance		170,073	169,535
Depreciation		1,571	9,377
Translation differences		1,690	(8,839)
Accumulated amortization, ending balance		173,334	170,073
Property, plant and equipment, net			1,560
Furniture and equipment [member]
IfrsStatementLineItems [Line Items]
Cost, beginning balance		32,614	33,310
Additions			1,039
Impairments
Translation differences		324	(1,735)
Disposals
Cost, ending balance		32,938	32,614
Accumulated amortization, beginning balance		30,492	30,168
Depreciation		151	1,897
Translation differences		302	(1,573)
Accumulated amortization, ending balance		30,945	30,492
Property, plant and equipment, net		1,993	2,122
Capital work in progress [member]
IfrsStatementLineItems [Line Items]
Cost, beginning balance	[1]		327,918
Additions	[1]		704
Impairments	[1]		(315,711)
Translation differences	[1]		(12,911)
Disposals	[1]
Cost, ending balance	[1]
Accumulated amortization, beginning balance	[1]
Depreciation	[1]
Translation differences	[1]
Accumulated amortization, ending balance	[1]
Property, plant and equipment, net	[1]
[1]Reclassified software development costs from Capital Work in Progress to Intangible Assets (Note 6) – Software (See Note 3)

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative)	Mar. 31, 2024 CAD ($)
Notes and other explanatory information [abstract]
Transaction and other costs	$ 193,382

SCHEDULE OF TRADE PAYABLES AND

SCHEDULE OF TRADE PAYABLES AND ACCRUED LIABILITIES (Details) - CAD ($)	Mar. 31, 2024	Dec. 31, 2023
Notes and other explanatory information [abstract]
Trades payables	$ 298,180	$ 157,705
VAT, income and dividend taxes payable	9,895	28,027
Salaries payable	54,595	72,783
Trade payables and accrued liabilities	$ 362,670	$ 258,515

SCHEDULE OF RELATED PARTY TRANS

SCHEDULE OF RELATED PARTY TRANSACTIONS (Details) - CAD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
share based payments	$ 53,567	$ 44,441
Total	461,271	211,189
Cost of sales [member]
IfrsStatementLineItems [Line Items]
salary (general and administrative expenses)	122,910	20,498
Research and Development [Member]
IfrsStatementLineItems [Line Items]
consulting (professional fees)	30,488
Professional Fees [Member]
IfrsStatementLineItems [Line Items]
consulting (professional fees)	40,963
Selling, general and administrative expense [member]
IfrsStatementLineItems [Line Items]
salary (general and administrative expenses)	$ 213,343	$ 146,250

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - CAD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Depreciation expense	$ 2,227	$ 3,032
Computer equipment [member]
IfrsStatementLineItems [Line Items]
Depreciation expense	$ 324	$ 363

RELATED PARTY TRANSACTIONS BA_3

RELATED PARTY TRANSACTIONS BALANCES (Details Narrative) - CAD ($)	Mar. 31, 2024	Dec. 31, 2023
Notes and other explanatory information [abstract]
Amounts receivable, related party transactions	$ 873	$ 843
Amounts payable, related party transactions	$ 364,843	$ 450,048

SCHEDULE OF LONG TERM LOAN (Det

SCHEDULE OF LONG TERM LOAN (Details) - CAD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Notes and other explanatory information [abstract]
Balance, opening	$ 85,107	$ 135,971
Repayments	(11,621)	(43,350)
Interest expense, accrued	613	3,333
Translation difference	244	(8,847)
Balance, ending	74,343	85,107
Long term loan – current portion	47,509	46,680
Long term loan	$ 26,834	$ 38,427

SCHEDULE OF UNDISCOUNTED REPAYM

SCHEDULE OF UNDISCOUNTED REPAYMENTS (Details) - CAD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
December 31, 2024	$ 35,493
December 31, 2025	38,850
Total	$ 74,343	$ 85,107	$ 135,971

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	$ 184,352	₪ 500,000
Interest rate	3.14%	3.14%
Borrowings maturity, description	September 18, 2025
Secured bank loans received	$ 9,218	₪ 25,000

DERIVATIVE WARRANTS LIABILITI_3

DERIVATIVE WARRANTS LIABILITIES (Details Narrative) - CAD ($)					3 Months Ended
	Mar. 27, 2024	Mar. 15, 2024	Mar. 14, 2024	Dec. 21, 2023	Mar. 31, 2024	Mar. 31, 2023
Disclosure of maturity analysis for derivative financial liabilities [line items]
Warrants issued				2,884,616
[custom:StockholdersEquityReverseStockSplitDescription]	1:190 reverse stock split	one (1) for one hundred ninety (190) reverse stock split
Change in fair value of derivative warrants liabilities					$ 28,977,934
December 2023 Warrants [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Exercise price of warrants	$ 1.3643
Conversion of warrants into common stock price per share	72.42
Series A Warrants [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Warrants issued			134,166,665
Series B Warrants [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Warrants issued			268,333,330
April 2024 A Warrants and B Warrants [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Exercise price of warrants	1.3643
April 2024 B Warrants [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Conversion of warrants into common stock price per share	$ 14.21
Post Reverse Split [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Warrants issued				15,182
Exercise price of warrants				$ 98.8
Post Reverse Split [Member] | Series A Warrants [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Warrants issued			706,140
Post Reverse Split [Member] | Series B Warrants [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Warrants issued			1,412,280

SCHEDULE OF DERIVATIVE WARRANT

SCHEDULE OF DERIVATIVE WARRANT LIABILITY (Details) - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Share Price	$ 0.57	$ 1.61
Risk free interest rate	3.40%	3.76%
Expected dividend	0%	0%
Expected volatility	108.75%	100.64%
Derivative Warrant Liability [Member]
IfrsStatementLineItems [Line Items]
Share Price	$ 1.4
Risk free interest rate	4.23%
Expected dividend	0%
Expected volatility	80%
Early exercise threshold	$ 2.05
Derivative Warrant Liability [Member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Exercise Price
Expected life	2 years 5 months 12 days
Derivative Warrant Liability [Member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Exercise Price	$ 0.35
Expected life	4 years 11 months 12 days

SCHEDULE OF CHANGES IN THE WARR

SCHEDULE OF CHANGES IN THE WARRANT LIABILITY (Details)	3 Months Ended
	Mar. 31, 2024 CAD ($)
Derivative Warrants Liabilities
Balance as of December 31, 2023	$ 958,146
Issuance of March 2024 warrants	35,921,315
Changes in fair value of warrants	507,165
Balance as of March 31, 2024	$ 37,386,626

SCHEDULE OF PLAN ASSET (LIABILI

SCHEDULE OF PLAN ASSET (LIABILITY) (Details) - CAD ($)	Mar. 31, 2024	Dec. 31, 2023
Notes and other explanatory information [abstract]
Defined benefit plan liabilities	$ (94,964)	$ (91,533)
Less: fair value of plan assets or asset ceiling
Total	$ (94,964)	$ (91,533)

SCHEDULE OF CHANGE IN THE PRESE

SCHEDULE OF CHANGE IN THE PRESENT VALUE OF THE DEFINED BENEFIT PLAN LIABILITY (Details) - CAD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Notes and other explanatory information [abstract]
Balance, opening	$ (91,533)	$ (86,016)
Interest costs	(1,166)	(4,638)
Current service cost	(1,473)	(5,860)
Actuary loss for change of assumptions	122	485
Translation differences	(914)	4,496
Balance, ending	$ (94,964)	$ (91,533)

SCHEDULE OF MAJOR ASSUMPTIONS I

SCHEDULE OF MAJOR ASSUMPTIONS IN DETERMINING THE DEFINED BENEFITS PLAN LIABILITY (Details)	Mar. 31, 2024	Dec. 31, 2023
Notes and other explanatory information [abstract]
Capitalization rate	3.15%	3.15%
Salary growth rate	0%	0%
Retirement rate	5%	5%

SCHEDULE OF STOCK OPTIONS OUTST

SCHEDULE OF STOCK OPTIONS OUTSTANDING (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2024 shares $ / shares	Dec. 31, 2023 shares $ / shares
IfrsStatementLineItems [Line Items]
Number of Options, Outstanding, Beginning | shares
Weighted average exercise price, beginning | $ / shares
Number of Options, Outstanding, Ending | shares	4,210
Weighted average exercise price, ending | $ / shares	$ 139.67
Number of Options, Exercisable, Ending | shares	2,631
Weighted average exercise price, Exercisable, ending | $ / shares	$ 141.9
Share options [member]
IfrsStatementLineItems [Line Items]
Number of Options, Outstanding, Beginning | shares	3,763	3,237
Weighted average exercise price, beginning | $ / shares	$ 286.9	$ 267.9
Granted during the period | shares	3,421	526
Weighted average exercise price, granted | $ / shares	$ 100.7	$ 402.8
Exercised during the period | shares
Weighted average exercise price, exercised | $ / shares
Cancelled during the period | shares	(2,974)
Weighted average exercise price, cancelled | $ / shares	$ 320.6
Number of Options, Outstanding, Ending | shares	4,210	3,763
Weighted average exercise price, ending | $ / shares	$ 139.7	$ 286.9
Number of Options, Exercisable, Ending | shares	2,631
Weighted average exercise price, Exercisable, ending | $ / shares	$ 141.9

SCHEDULE OF ADDITIONAL STOCK OP

SCHEDULE OF ADDITIONAL STOCK OPTIONS OUTSTANDING (Details)	3 Months Ended
	Mar. 31, 2024 shares $ / shares
IfrsStatementLineItems [Line Items]
Number of stock options outstanding | shares	4,210
Weighted average remaining contractual life (years)	4 years 3 months 7 days
Weighted average exercise price | $ / shares	$ 139.67
Number of stock options exercisable | shares	2,631
Weighted average exercise price exercisable | $ / shares	$ 141.9
Stock Options One [Member]
IfrsStatementLineItems [Line Items]
Number of stock options outstanding | shares	789
Weighted average remaining contractual life (years)	2 years
Weighted average exercise price | $ / shares	$ 155.8
Number of stock options exercisable | shares	789
Weighted average exercise price exercisable | $ / shares	$ 155.8
Stock Options Two [Member]
IfrsStatementLineItems [Line Items]
Number of stock options outstanding | shares	3,421
Weighted average remaining contractual life (years)	4 years 9 months 14 days
Weighted average exercise price | $ / shares	$ 135.9
Number of stock options exercisable | shares	1,842
Weighted average exercise price exercisable | $ / shares	$ 135.9

SCHEDULE OF WEIGHTED AVERAGE AS

SCHEDULE OF WEIGHTED AVERAGE ASSUMPTIONS (Details) - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Weighted average fair value of options granted	$ 0.57	$ 1.61
Risk free interest rate	3.40%	3.76%
Estimated life (in years)	5 years	5 years
Expected volatility	108.75%	100.64%
Expected dividend yield	0%	0%

SHARE CAPITAL (Details Narrativ

SHARE CAPITAL (Details Narrative) $ / shares in Units, $ / shares in Units, $ in Millions								3 Months Ended
	Mar. 14, 2024 USD ($) $ / shares shares	Mar. 05, 2024 shares	Feb. 05, 2024 shares	Jan. 16, 2024 shares	Jan. 16, 2024 shares	Jan. 10, 2024 shares	Jan. 04, 2024 CAD ($) $ / shares shares	Mar. 31, 2024 CAD ($) shares	Mar. 31, 2023 CAD ($)	Jan. 03, 2023 shares
IfrsStatementLineItems [Line Items]
Number of shares issued	116,666,667							3,245,069
Number of shares outstanding								3,245,069
Par value | $ / shares	$ 0.06
Compensation amount | $								$ 7,450,546
Gross proceeds | $	$ 7
Description of maximum term of options granted for share-based payment arrangement								may not exceed a term of five years
Ordinary shares [member]
IfrsStatementLineItems [Line Items]
Number of shares issued								364,813
Pre Funded Warrants [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued								249,296
Series A Warrants [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued								2,406,902
Post Reverse Split [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	614,109
Number of stock options, granted					650,000
Number of stock options exercised					3,421
Post Reverse Split [Member] | On the date [member)
IfrsStatementLineItems [Line Items]
Number of stock options exercised					789
Number of stock options, vested					150,000
Post Reverse Split [Member] | Every month [member]
IfrsStatementLineItems [Line Items]
Number of stock options exercised					526
Number of stock options, vested					100,000
Two Directors [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued							17,915			6,727
Par value | $ / shares							$ 2.99
Compensation amount | $							$ 53,568
Two Directors [Member] | Post Reverse Split [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued							94			35
Five Directors [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued						410,000
Vesting description						the RSUs will vest over 4 months and a day.
Five Directors [Member] | Post Reverse Split [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued						2,158
Consultant [Member]
IfrsStatementLineItems [Line Items]
Vesting description		the RSUs will vest over 4 months and a day.	the RSUs will vest over 4 months and a day.	the RSUs will vest over 4 months and a day.
Number of stock options, granted		60,083	39,753	60,000
Consultant [Member] | Post Reverse Split [Member]
IfrsStatementLineItems [Line Items]
Number of stock options, granted		316	209	316
Four directors [member]
IfrsStatementLineItems [Line Items]
Number of stock options exercised						565,000
Four directors [member] | Post Reverse Split [Member]
IfrsStatementLineItems [Line Items]
Number of stock options exercised						2,974

SCHEDULE OF REVENUE FROM SOURCE

SCHEDULE OF REVENUE FROM SOURCES (Details) - CAD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Revenue	$ 308,968	$ 420,635
Others	2,462	1,627
Software Development Revenue [Member]
IfrsStatementLineItems [Line Items]
Revenue	245,306	190,702
Software Licensing Revenue [Member]
IfrsStatementLineItems [Line Items]
Revenue	37,806	203,187
Software Support Revenue [Member]
IfrsStatementLineItems [Line Items]
Revenue	12,639	14,109
Cloud Hosting Revenue [Member]
IfrsStatementLineItems [Line Items]
Revenue	$ 10,755	$ 11,010

SCHEDULE OF REVENUE UNDER TIMIN

SCHEDULE OF REVENUE UNDER TIMING (Details) - CAD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
IfrsStatementLineItems [Line Items]
Revenue	$ 308,968	$ 420,635
Revenue Transferred Over Time [Member]
IfrsStatementLineItems [Line Items]
Revenue	271,162	217,448
Revenue Transferred at Point in Time [Member]
IfrsStatementLineItems [Line Items]
Revenue	$ 37,806	$ 203,187

SCHEDULE OF DEFERRED REVENUE (D

SCHEDULE OF DEFERRED REVENUE (Details) - CAD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Notes and other explanatory information [abstract]
Deferred revenue, beginning	$ 131,794	$ 219,068
Customer payments received attributable to contract liabilities for unearned revenue	5,632	158,711
Revenue recognized from fulfilling contract liabilities	37,765	245,985
Deferred revenue, ending	$ 99,661	$ 131,794

SCHEDULE OF COST OF REVENUE (De

SCHEDULE OF COST OF REVENUE (Details) - CAD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Notes and other explanatory information [abstract]
Salaries and benefits	$ 194,477	$ 90,533
Subcontractors	35,823
Software and other	12,394	12,796
Depreciation	324	363
Cost of revenue	$ 243,018	$ 103,692

REVENUE AND DEFERRED REVENUE (D

REVENUE AND DEFERRED REVENUE (Details Narrative)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Customer one [member]
IfrsStatementLineItems [Line Items]
Revenue percentage	66%	91%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)			1 Months Ended	3 Months Ended
	Apr. 05, 2024 CAD ($) shares	Jan. 04, 2024 CAD ($) shares	May 15, 2024 CAD ($) shares	Mar. 31, 2024 CAD ($) shares	Mar. 31, 2023 CAD ($)	Apr. 09, 2024 shares	Apr. 08, 2024 shares	Mar. 14, 2024 shares	Jan. 03, 2023 shares
IfrsStatementLineItems [Line Items]
Number of shares issued				3,245,069				116,666,667
Compensation amount | $				$ 7,450,546
Series A Warrants [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued				2,406,902
Events occurring after reporting date [member] | Series A Warrants [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued			4,567,282
Number of share options exercised in share-based payment arrangement			4,533,482
Events occurring after reporting date [member] | Series B Warrants [Member]
IfrsStatementLineItems [Line Items]
Number of share options exercised in share-based payment arrangement			33,800
Proceeds from exercise of options | $			$ 46,113
Two Directors [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued		17,915							6,727
Compensation amount | $		$ 53,568
Two Directors [Member] | Events occurring after reporting date [member]
IfrsStatementLineItems [Line Items]
Number of shares issued	95
Compensation amount | $	$ 53,567
Director And Consultant [Member] | Events occurring after reporting date [member]
IfrsStatementLineItems [Line Items]
Number of shares issued							1,180,000
Consultant [Member] | Events occurring after reporting date [member]
IfrsStatementLineItems [Line Items]
Number of shares issued						100,000