Femto (FMTO) 6-K 13 Nov 24 Current report (foreign) Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2024
Cover [Abstract]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-41408
Entity Registrant Name	FEMTO TECHNOLOGIES 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)	Sep. 30, 2024 CAD ($)	Dec. 31, 2023 CAD ($)
Assets
Cash	$ 5,863,843	$ 3,113,934
Accounts receivables	194,815	189,434
Prepaid expenses	71,914	25,372
Total Current Assets	6,130,572	3,328,740
Intangible assets	27,861,936	33,463,103
Property and equipment	5,124	9,525
Total Assets	33,997,632	36,801,368
Liabilities
Trade payables and accrued liabilities	352,672	258,515
Related Parties	247,625	450,048
Deferred revenue	22,810	131,794
Long term loan – current portion	49,886	46,680
Total Current Liabilities	672,993	887,037
Long term loan		38,427
Derivative warrants liabilities	30,295,919	958,146
Liabilities for employee benefits	98,868	91,533
Total Liabilities	31,067,780	1,975,143
Shareholders’ equity
Share capital	63,478,612	59,367,042
Shares to be issued		53,567
Share-based payment reserve	69,348	711,267
Translation differences reserve	(3,575)	(7,246)
Capital reserve for re-measurement of defined benefit plan	14,129	13,764
Accumulated Deficit	(60,628,662)	(25,312,169)
Total Shareholders’ equity	2,929,852	34,826,225
Total Liabilities and Shareholders’ Equity	$ 33,997,632	$ 36,801,368

Consolidated Interim Statemen_2

Consolidated Interim Statements of Income (Loss) and Comprehensive Income (Loss) (Unaudited) - CAD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Profit or loss [abstract]
Revenue		$ 101,619	$ 202,058	$ 816,533	$ 873,740
Cost of revenue		(193,396)	(129,973)	(731,052)	(418,473)
Gross profit (loss)		(91,777)	72,085	85,481	455,267
Consulting and marketing		330,671	122	453,255	1,791
Research and development		581,727		1,612,881
Depreciation and amortization		648	3,086	3,522	9,220
Share-based compensation		115,959	77,148	3,732,833	95,464
General and admin expenses		391,826	369,697	1,418,497	940,445
Professional fees		318,239	1,037,833	1,355,091	2,514,024
Total operating expense		1,739,070	1,487,886	8,576,079	3,560,944
Loss before other income (expense)		(1,830,847)	(1,415,801)	(8,490,598)	(3,105,677)
Other income (expense)
Change in fair value of derivative warrants liabilities		2,113,160		(21,887,227)
Impairments		(5,601,167)		(5,601,167)
Foreign exchange gain (loss)		(94,285)	31,454	(32,366)	(124,560)
Finance income (expenses), net		(5,631)	(3,154)	78,166	(15,415)
Other operating income (expense)		(3,587,923)	28,300	(27,442,594)	(139,975)
Loss before tax		(5,418,770)	(1,387,501)	(35,933,192)	(3,245,652)
Tax recovery (expense)		300	(52,284)	(25,220)	(81,890)
Loss for the period		(5,418,470)	(1,439,785)	(35,958,412)	(3,327,542)
Items that may be reclassified to profit or loss
Remeasurement of a defined benefit plan, net		121	885	365	2,741
Exchange differences on translation of foreign operations		1,532	(5,668)	3,671	(42,760)
Other comprehensive income (loss) for the period		1,653	(4,783)	4,036	(40,019)
Total comprehensive loss		$ (5,416,817)	$ (1,444,568)	$ (35,954,376)	$ (3,367,561)
Loss per share - basic	[1]	$ (8.31)	$ (118.37)	$ (88.58)	$ (280.17)
Loss per share - diluted	[1]	$ (8.31)	$ (118.37)	$ (88.58)	$ (280.17)
Weighted average shares outstanding - basic		651,841	12,163	405,891	11,877
Weighted average shares outstanding - diluted		651,841	12,163	405,891	11,877
[1]Adjusted to reflect one (1) for one hundred ninety (190) reverse stock split in March 2024 and a one (1) for seventeen (17) reverse stock split in August 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]	11,729
IfrsStatementLineItems [Line Items]
Shares issued, net		$ 3,018,565							3,018,565
Shares issued net, shares	[1]	537
Loss for the period								(3,327,542)	(3,327,542)
Shares issued for services		$ 125,621	(41,875)						83,746
Shares issued for services, shares	[1]	8
Share-based payments						95,464			95,464
Shares to be issued for services			30,799						30,799
Other comprehensive loss for the period					(42,760)		2,741		(40,019)
Shares issued pursuant to a Settlement Agreement
Balance 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	[1]	12,274
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]	13,174
IfrsStatementLineItems [Line Items]
Loss for the period								(35,958,412)	(35,958,412)
Shares issued for services		$ 3,149,160	(53,567)						3,095,593
Shares issued for services, shares	[1]	151,186
Other comprehensive loss for the period					3,671		365		4,036
Cancellation of stock options						(641,919)		641,919
Shares, pre-funded warrants and warrants issued for cash, net		$ 7,831,226							7,831,226
Shares, pre-funded warrants and warrants issued for cash, net, shares	[1]	464,538
Allocation to derivative warrants liabilities		$ (7,450,546)							(7,450,546)
Shares issued pursuant to a Settlement Agreement		$ 546,122							546,122
Shares issued pursuant to a Settlement Agreement, shares	[1]	26,471
Enhanced voting preference shares issued		$ 35,608							35,608
Enhanced voting preference shares issued, shares	[1]	4,412
Balance at Sep. 30, 2024		$ 63,478,612			$ (3,575)	$ 69,348	$ 14,129	$ (60,628,662)	$ 2,929,852
Balance, shares at Sep. 30, 2024	[1]	659,781
[1]Adjusted to reflect one (1) for one hundred ninety (190) reverse stock split in March 2024 and a one (1) for seventeen (17) reverse stock split in August 2024 (see Note 1)

Consolidated Interim Statemen_4

Consolidated Interim Statements of Cash Flows (Unaudited) - CAD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Operating activities:
Loss for the period	$ (35,958,412)	$ (3,327,542)
Items not involving cash:
Finance expense	3,950	2,658
Impairments	5,601,167
Share-based compensation		95,464
Depreciation	4,414	10,315
Change in benefits to employees	7,700	(1,872)
Change in fair value of derivative warrants liabilities	21,887,227
Shares issued for services	3,095,593	114,545
Shares issued pursuant to a settlement agreement	546,122
Unrealized foreign exchange loss (gain)	(37,539)	192,472
Changes in non-cash working capital items:
Accounts receivables	(5,381)	90,494
Trade payables and accrued liabilities	94,157	38,410
Deferred revenue	(108,984)	(201,210)
Prepaid expenses	(46,542)	252,334
Related parties	(202,423)
Net cash used in operating activities	(5,118,951)	(2,733,932)
Investing activities:
Purchase of property and equipment		(2,311)
Investment in intangible assets		(425,875)
Net cash used in investing activities		(428,186)
Financing activities:
Proceeds from public offering, net	7,831,226	3,018,565
Proceeds from issuance of enhanced voting preference shares	35,608
Repayment of from long term loan	(35,245)	(34,199)
Net cash provided by financing activities	7,831,589	2,984,366
Net Increase (Decrease) in cash	2,712,638	(177,752)
Effect of foreign exchange rate changes	37,271	(31,656)
Cash at beginning of period	3,113,934	2,392,871
Cash at end of period	5,863,843	2,183,463
Supplemental disclosure of cash flow information
Cash paid during the year for interest	$ 3,950	$ 6,307

NATURE OF OPERATIONS AND GOING

NATURE OF OPERATIONS AND GOING CONCERN	9 Months Ended
	Sep. 30, 2024
Nature Of Operations And Going Concern
NATURE OF OPERATIONS AND GOING CONCERN	NOTE 1 – NATURE OF OPERATIONS AND GOING CONCERN Femto Technologies Inc. (formerly known as BYND Cannasoft Enterprises Inc.) (the “Company” or “Femto”) 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 11th Avenue, Vancouver, Canada. 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 Sensera device (formerly 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 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 2,452 As of March 14, 2024, the Company’s subordinate voting shares no longer were listed on the Canadian Securities Exchange following a voluntary delisting. On July 22, 2024, the Company’s name has been changed to Femto Technologies Inc. Reverse stock splits On March 15, 2024, the Company announced a one (1) for one hundred ninety (190) reverse stock split On August 16, 2024, the Company announced a one (1) for seventeen (17) 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 splits on a retroactive basis. FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 1 – NATURE OF OPERATIONS AND GOING CONCERN (continued) 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. 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 from large institutions. 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	9 Months Ended
	Sep. 30, 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. FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued) 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 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. 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. FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 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) 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. 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	9 Months Ended
	Sep. 30, 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 FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2024 (Expressed in Canadian dollars) (Unaudited)

ACQUISITIONS

ACQUISITIONS	9 Months Ended
	Sep. 30, 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 2,452 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 2,452 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 “Sensera” 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 RECEIVABLES

ACCOUNTS RECEIVABLES	9 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
ACCOUNTS RECEIVABLES	NOTE 5 – ACCOUNTS RECEIVABLES SCHEDULE OF ACCOUNTS RECEIVABLE September 30, 2024 December 31, 2023 Trade receivables $ 109,401 $ 119,094 Income tax advances 32,856 52,003 Interest receivable 51,718 17,494 Due from shareholders 840 843 Accounts receivable $ 194,815 $ 189,434 FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2024 (Expressed in Canadian dollars) (Unaudited)

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 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, Patent applications for the Sensera 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 The Company considered indicators of impairment at December 31, 2023 and at September 30, 2024. The Company recorded impairment loss during the year ended December 31, 2023 for the license, the software and the patent applications. The Company recorded impairment loss during the period ended September 30, 2024 for the patent applications. The impairment for the software and the license was done mainly because of recent medical cannabis legislation changes in Israel that have materially affected the value of these assets. The impairment for the Patent applications was done because of updated forecasts for the revenue the Company anticipates generating from these patent applications. SCHEDULE OF PATENTS INCLUDE THE FAIR VALUE ATTRIBUTED TO THE PATENTS UPON THE ACQUISITION Cost Software* License Patent applications and technological know how Total Balance, January 1, 2023 $ 2,350,473 $ 850,000 $ 42,961,382 $ 46,161,855 Additions 366,325 - - 366,325 Impairments (2,525,459 ) (850,000 ) (9,498,279 ) (12,873,738 ) Translation differences (110,101 ) - - (110,101 ) Balance, December 31, 2023 81,238 - 33,463,103 33,544,341 Additions - - - - Impairments - - - (5,601,167 ) Translation differences - - (5,601,167 ) - Balance, September 30, 2024 $ 81,238 $ - 27,861,936 $ 27,943,174 Accumulated depreciation Balance, January 1, 2023 $ - $ - $ - $ - Depreciation 81,406 - - 81,406 Translation differences (168 ) - - (168 ) Balance, December 31, 2023 81,238 - - 81,238 Depreciation - - - $ - Balance, September 30, 2024 $ 81,238 $ - $ - $ 81,238 Net book value At December 31, 2023 $ - $ - $ 33,463,103 $ 33,463,103 At September 30, 2024 $ - $ - $ 27,861,936 $ 27,861,936 * Reclassified software development costs from Capital Work in Progress (Note 7) to Intangible Assets – Software (See Note 3) FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2024 (Expressed in Canadian dollars) (Unaudited)

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 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 $ 279,025 $ 522,406 Additions 6,664 - 1,039 704 8,407 Impairments - - - (268,743 ) (268,743 ) Translation differences (1,519 ) (9,419 ) (1,735 ) (10,986 ) (23,659 ) Balance, December 31, 2023 34,164 171,633 32,614 - 238,411 Cost, beginning balance 34,164 171,633 32,614 - 238,411 Additions - - - - - Disposals - - - - - Translation differences (50 ) (276 ) (52 ) - (378 ) Balance, September 30, 2024 $ 34,114 $ 171,357 $ 32,562 $ - $ 238,033 Cost, ending balance $ 34,114 $ 171,357 $ 32,562 $ - $ 238,033 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 Accumulated amortization, beginning balance 28,321 170,073 30,492 - 228,886 Depreciation 2,407 1,570 437 - 4,414 Translation differences (52 ) (286 ) (53 ) - (391 ) Balance, September 30, 2024 $ 30,676 $ 171,357 $ 30,876 - $ 232,909 Accumulated amortization, ending balance $ 30,676 $ 171,357 $ 30,876 - $ 232,909 Net book value At December 31, 2023 $ 5,843 $ 1,560 $ 2,122 $ - $ 9,525 At September 30, 2024 $ 3,438 $ - $ 1,686 $ - $ 5,124 Property, plant and equipment, net $ 3,438 $ - $ 1,686 $ - $ 5,124 * Reclassified software development costs from Capital Work in Progress to Intangible Assets (Note 6) – Software (See Note 3) During the nine months ended September 30, 2024, depreciation of $ 891 1,095 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. FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2024 (Expressed in Canadian dollars) (Unaudited)

TRADE PAYABLES AND ACCRUED LIAB

TRADE PAYABLES AND ACCRUED LIABILITIES	9 Months Ended
	Sep. 30, 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 September 30, 2024 December 31, 2023 Trades payables $ 306,389 $ 157,705 VAT, income and dividend taxes payable 6,840 28,027 Salaries payable 39,443 72,783 Trade payables and accrued liabilities $ 352,672 $ 258,515

RELATED PARTY TRANSACTIONS BALA

RELATED PARTY TRANSACTIONS BALANCES	9 Months Ended
	Sep. 30, 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 nine months ended September 30, 2024 and the nine months ended September 30, 2023 is set out below: SCHEDULE OF RELATED PARTY TRANSACTIONS September 30, 2024 September 30, 2023 salary (cost of sales) 288,111 169,905 consulting (research and development) 92,095 - salary (intangible asset – software) - 138,667 consulting (professional fees) 122,915 164,568 salary (general and administrative expenses) 1,237,919 476,037 Wages and salary 1,237,919 476,037 Share based payments 2,858,303 - Total $ 4,599,343 $ 949,177 As at September 30, 2024, $ 840 843 As at September 30, 2024, $ 247,625 450,048

LONG TERM LOAN

LONG TERM LOAN	9 Months Ended
	Sep. 30, 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 FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 10 – LONG TERM LOAN (continued) The activities of the long term loan during the nine month ended September 30, 2024 are as follows: SCHEDULE OF LONG TERM LOAN September 30, 2024 December 31, 2023 Balance, opening $ 85,107 $ 135,971 Repayments (35,245 ) (43,350 ) Interest expense, accrued 3,950 3,333 Translation difference (3,926 ) (8,847 ) Balance, ending 49,886 85,107 Less: Long term loan – current portion 49,886 46,680 Long term loan $ - $ 38,427 The undiscounted repayments for each of the next two years and in the aggregate are: SCHEDULE OF UNDISCOUNTED REPAYMENTS Year ended Amount December 31, 2024 $ 12,097 December 31, 2025 37,789 Total $ 49,886

DERIVATIVE WARRANTS LIABILITIES

DERIVATIVE WARRANTS LIABILITIES	9 Months Ended
	Sep. 30, 2024
Derivative Warrants Liabilities
DERIVATIVE WARRANTS LIABILITIES	NOTE 11 – DERIVATIVE WARRANTS LIABILITIES a. On December 21, 2023, the Company issued 2,884,616 183,414 8.1782 On March 27, 2024, following the March 2024 Public offering, which included the offering of subordinate voting 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 On August 27, 2024, following the 1:17 reverse stock split 8.1782 31.7 b. On March 14, 2024, the Company issued 134,166,665 41,538 268,333,330 83,075 FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 11 – DERIVATIVE WARRANTS LIABILITIES (continued) On March 27, 2024, following the 1:190 reverse stock split 1.3643 14.21 On August 27, 2024, following the 1:17 reverse stock split 8.1782 31.7 c. During the period ended September 30, 2024, the Company recorded a loss on the revaluation of the total derivative liabilities of $ 21,887,227 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 September 30, 2024 Share Price US $ 8.0143 Exercise Price US $ 8.1782 Expected life 1.96 4.45 Risk-free interest rate 3.57 % Dividend yield 0.00 % Expected volatility 80 % Early exercise threshold US $ 12.2673 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 (6,583,542 ) Balance as of September 30, 2024 $ 30,295,919 FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2024 (Expressed in Canadian dollars) (Unaudited)

EMPLOYEE BENEFITS

EMPLOYEE BENEFITS	9 Months Ended
	Sep. 30, 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) September 30, 2024 December 31, 2023 Defined benefit plan liabilities $ (98,868 ) $ (91,533 ) Less: fair value of plan assets or asset ceiling - - Total $ (98,868 ) $ (91,533 ) 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, 2024 December 31, 2023 Balance, opening $ (91,533 ) $ (86,016 ) Recognized in profit this year: Interest costs (3,494 ) (4,638 ) Current service cost (4,414 ) (5,860 ) Recognized in other comprehensive profit: Actuary loss for change of assumptions 365 485 Translation differences 208 4,496 Balance, ending $ (98,868 ) $ (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 September 30, 2024 December 31, 2023 Capitalization rate 3.15 % 3.15 % Salary growth rate 0 % 0 % Retirement rate 5 % 5 % FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2024 (Expressed in Canadian dollars) (Unaudited)

SHARE CAPITAL

SHARE CAPITAL	9 Months Ended
	Sep. 30, 2024
SHARE CAPITAL	NOTE 13 – SHARE CAPITAL Authorized Unlimited number of subordinate voting shares without par value. 75,000 4,412 50 Issued As at September 30, 2024, 655,369 4,412 During the nine months ended September 30, 2024 On January 4, 2024, the Company issued 17,915 6 2.99 53,568 On January 10, 2024, the Company granted 410,000 127 the RSUs will vest over 4 months and a day. On January 16, 2024, the Company granted 60,000 19 the RSUs will vest over 4 months and a day. On February 5, 2024, the Company granted 39,753 12 the RSUs will vest over 4 months and a day. On March 5, 2024, the Company granted 60,083 19 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 36,120 0.06 On April 5, 2024, the Company issued 95 6 2.99 53,568 On April 5, 2024, the Company granted 1,180,000 69,412 1,180,000 69,412 1.39 1,645,287 On April 9, 2024, the Company granted 100,000 5,882 100,000 5,882 1.44 143,927 FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 13 – SHARE CAPITAL (continued) On May 27, 2024, pursuant to a Settlement Agreement Dated May 27, 2024 (the “Settlement Agreement”), the Company issued 450,000 26,471 400,500 15.13 On June 14, 2024, the Company issued 1,238,525 72,854 0.97 1,205,315 On June 19, 2024, the Company issued 23,543 1,385 0.96 22,657 On July 16, 2024, the Company issued 28,000 1,647 On September 20, 2024, the Company issued 75,000 4,412 As of September 30, 2024, the Company issued 614,109 36,124 7,020,384 412,964 172,766 10,163 1.3643 5,299 8.1782 During the nine months ended September 30, 2023 On January 3, 2023, the Company issued 6,727 2 On April 4, 2023, the Company issued 6,727 2 On April 27, 2023, the Company granted 43,847 14 the RSUs will vest over one year. On July 4, 2023, the Company issued 10,961 3 On July 19, 2023 the Company issued 1,733,334 537 1.50 2.6 FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 13 – SHARE CAPITAL (continued) On August 8, 2023, the Company granted 27,819 9 the RSUs will vest over one year. 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 subordinate voting shares that may be subject to option at any one time may not exceed 10% of the issued subordinate voting 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 nine months ended September 30, 2024 are summarized as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING Number of Options Weighted Average Exercise Price Outstanding at January 1, 2023 190 4,554.3 Granted during the period 31 6,847.6 Exercised during the period - - Outstanding at December 31, 2023 221 $ 4,877.3 Granted during the period 201 1,711.9 Cancelled during the period (376 ) 3,451 Outstanding at September 30, 2024 46 2,648.6 Exercisable at September 30, 2024 46 $ 2,648.6 Additional information regarding stock options outstanding as of September 30, 2024, 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 46 1.50 $ 2,648.6 46 $ 2,648.6 46 1.50 $ 2,648.6 46 $ 2,648.6 FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 13 – SHARE CAPITAL (continued) 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 565,000 175 On January 16, 2024, the Company granted 650,000 201 150,000 46 100,000 31 650,000 201

REVENUE AND DEFERRED REVENUE

REVENUE AND DEFERRED REVENUE	9 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
REVENUE AND DEFERRED REVENUE	NOTE 14 – REVENUE AND DEFERRED REVENUE SCHEDULE OF REVENUE FROM SOURCES September 30, 2024 September 30, 2023 Software development $ 592,016 $ 584,037 Software license 148,193 201,562 Software supports 30,321 38,464 Cloud hosting 37,659 41,237 Others 8,344 8,440 Revenue $ 816,533 $ 873,740 The Company recognized revenues from contracts with customers in accordance with the following timing under IFRS 15: SCHEDULE OF REVENUE UNDER TIMING September 30, 2024 September 30, 2023 Revenue recognized over time $ 668,340 $ 672,178 Revenue recognized at a point of time 148,193 201,562 Revenue $ 816,533 $ 873,740 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, 2024 December 31, 2023 Deferred revenue, beginning $ 131,794 $ 219,068 Customer payments received attributable to contract liabilities for unearned revenue 22,715 158,711 Revenue recognized from fulfilling contract liabilities 131,699 245,985 Deferred revenue, ending $ 22,810 $ 131,794 FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 14 – REVENUE AND DEFERRED REVENUE (continued) The Company derives significant revenues from one customer, which exceeds 10% of total revenues. Revenues earned from that customer were 72 82

COST OF REVENUE

COST OF REVENUE	9 Months Ended
	Sep. 30, 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 September 30, 2024 September 30, 2023 Salaries and benefits $ 565,206 $ 385,072 Subcontractors 136,690 - Software and other 28,265 32,306 Depreciation 891 1,095 Cost of revenue $ 731,052 $ 418,473

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
SUBSEQUENT EVENTS	NOTE 16 – SUBSEQUENT EVENTS On October 21, 2024, the Company effected a one (1) for seventeen (17) reverse stock split All enhanced voting preference shares information in these consolidated financial statements have been restated to reflect the reverse stock split on a retroactive basis.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (Policies)	9 Months Ended
	Sep. 30, 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. FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 2024 (Expressed in Canadian dollars) (Unaudited) NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued)
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 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.
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. FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the nine months ended September 30, 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) 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. Other Significant Judgments The preparation of financial statements in accordance with IFRS requires the Company to make judgments, apart from those involving estimates, in applying accounting policies. The most significant judgments in applying the Company’s financial statements include: ● the assessment of the Company’s ability to continue as a going concern and whether there are events or conditions that may give rise to significant uncertainty; ● the classification of financial instruments; ● the assessment of revenue recognition using the five-step approach under IFRS 15 and the collectability of amounts receivable; and ● the determination of the functional currency of the company.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	9 Months Ended
	Sep. 30, 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 2,452 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 RECEIVABLES (Tables)

ACCOUNTS RECEIVABLES (Tables)	9 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
SCHEDULE OF ACCOUNTS RECEIVABLE	SCHEDULE OF ACCOUNTS RECEIVABLE September 30, 2024 December 31, 2023 Trade receivables $ 109,401 $ 119,094 Income tax advances 32,856 52,003 Interest receivable 51,718 17,494 Due from shareholders 840 843 Accounts receivable $ 194,815 $ 189,434

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 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 Cost Software* License Patent applications and technological know how Total Balance, January 1, 2023 $ 2,350,473 $ 850,000 $ 42,961,382 $ 46,161,855 Additions 366,325 - - 366,325 Impairments (2,525,459 ) (850,000 ) (9,498,279 ) (12,873,738 ) Translation differences (110,101 ) - - (110,101 ) Balance, December 31, 2023 81,238 - 33,463,103 33,544,341 Additions - - - - Impairments - - - (5,601,167 ) Translation differences - - (5,601,167 ) - Balance, September 30, 2024 $ 81,238 $ - 27,861,936 $ 27,943,174 Accumulated depreciation Balance, January 1, 2023 $ - $ - $ - $ - Depreciation 81,406 - - 81,406 Translation differences (168 ) - - (168 ) Balance, December 31, 2023 81,238 - - 81,238 Depreciation - - - $ - Balance, September 30, 2024 $ 81,238 $ - $ - $ 81,238 Net book value At December 31, 2023 $ - $ - $ 33,463,103 $ 33,463,103 At September 30, 2024 $ - $ - $ 27,861,936 $ 27,861,936 * 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)	9 Months Ended
	Sep. 30, 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 $ 279,025 $ 522,406 Additions 6,664 - 1,039 704 8,407 Impairments - - - (268,743 ) (268,743 ) Translation differences (1,519 ) (9,419 ) (1,735 ) (10,986 ) (23,659 ) Balance, December 31, 2023 34,164 171,633 32,614 - 238,411 Cost, beginning balance 34,164 171,633 32,614 - 238,411 Additions - - - - - Disposals - - - - - Translation differences (50 ) (276 ) (52 ) - (378 ) Balance, September 30, 2024 $ 34,114 $ 171,357 $ 32,562 $ - $ 238,033 Cost, ending balance $ 34,114 $ 171,357 $ 32,562 $ - $ 238,033 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 Accumulated amortization, beginning balance 28,321 170,073 30,492 - 228,886 Depreciation 2,407 1,570 437 - 4,414 Translation differences (52 ) (286 ) (53 ) - (391 ) Balance, September 30, 2024 $ 30,676 $ 171,357 $ 30,876 - $ 232,909 Accumulated amortization, ending balance $ 30,676 $ 171,357 $ 30,876 - $ 232,909 Net book value At December 31, 2023 $ 5,843 $ 1,560 $ 2,122 $ - $ 9,525 At September 30, 2024 $ 3,438 $ - $ 1,686 $ - $ 5,124 Property, plant and equipment, net $ 3,438 $ - $ 1,686 $ - $ 5,124 * 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)	9 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
SCHEDULE OF TRADE PAYABLES AND ACCRUED LIABILITIES	SCHEDULE OF TRADE PAYABLES AND ACCRUED LIABILITIES September 30, 2024 December 31, 2023 Trades payables $ 306,389 $ 157,705 VAT, income and dividend taxes payable 6,840 28,027 Salaries payable 39,443 72,783 Trade payables and accrued liabilities $ 352,672 $ 258,515

RELATED PARTY TRANSACTIONS BA_2

RELATED PARTY TRANSACTIONS BALANCES (Tables)	9 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
SCHEDULE OF RELATED PARTY TRANSACTIONS	SCHEDULE OF RELATED PARTY TRANSACTIONS September 30, 2024 September 30, 2023 salary (cost of sales) 288,111 169,905 consulting (research and development) 92,095 - salary (intangible asset – software) - 138,667 consulting (professional fees) 122,915 164,568 salary (general and administrative expenses) 1,237,919 476,037 Wages and salary 1,237,919 476,037 Share based payments 2,858,303 - Total $ 4,599,343 $ 949,177

LONG TERM LOAN (Tables)

LONG TERM LOAN (Tables)	9 Months Ended
	Sep. 30, 2024
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, 2024 are as follows: SCHEDULE OF LONG TERM LOAN September 30, 2024 December 31, 2023 Balance, opening $ 85,107 $ 135,971 Repayments (35,245 ) (43,350 ) Interest expense, accrued 3,950 3,333 Translation difference (3,926 ) (8,847 ) Balance, ending 49,886 85,107 Less: Long term loan – current portion 49,886 46,680 Long term loan $ - $ 38,427
SCHEDULE OF UNDISCOUNTED REPAYMENTS	The undiscounted repayments for each of the next two years and in the aggregate are: SCHEDULE OF UNDISCOUNTED REPAYMENTS Year ended Amount December 31, 2024 $ 12,097 December 31, 2025 37,789 Total $ 49,886

DERIVATIVE WARRANTS LIABILITI_2

DERIVATIVE WARRANTS LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2024
Derivative Warrants Liabilities
SCHEDULE OF DERIVATIVE WARRANT LIABILITY	SCHEDULE OF DERIVATIVE WARRANT LIABILITY September 30, 2024 Share Price US $ 8.0143 Exercise Price US $ 8.1782 Expected life 1.96 4.45 Risk-free interest rate 3.57 % Dividend yield 0.00 % Expected volatility 80 % Early exercise threshold US $ 12.2673
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 (6,583,542 ) Balance as of September 30, 2024 $ 30,295,919

EMPLOYEE BENEFITS (Tables)

EMPLOYEE BENEFITS (Tables)	9 Months Ended
	Sep. 30, 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) September 30, 2024 December 31, 2023 Defined benefit plan liabilities $ (98,868 ) $ (91,533 ) Less: fair value of plan assets or asset ceiling - - Total $ (98,868 ) $ (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 September 30, 2024 December 31, 2023 Balance, opening $ (91,533 ) $ (86,016 ) Recognized in profit this year: Interest costs (3,494 ) (4,638 ) Current service cost (4,414 ) (5,860 ) Recognized in other comprehensive profit: Actuary loss for change of assumptions 365 485 Translation differences 208 4,496 Balance, ending $ (98,868 ) $ (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 September 30, 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)	9 Months Ended
	Sep. 30, 2024
SCHEDULE OF STOCK OPTIONS OUTSTANDING	A summary of the stock options outstanding for the nine months ended September 30, 2024 are summarized as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING Number of Options Weighted Average Exercise Price Outstanding at January 1, 2023 190 4,554.3 Granted during the period 31 6,847.6 Exercised during the period - - Outstanding at December 31, 2023 221 $ 4,877.3 Granted during the period 201 1,711.9 Cancelled during the period (376 ) 3,451 Outstanding at September 30, 2024 46 2,648.6 Exercisable at September 30, 2024 46 $ 2,648.6
SCHEDULE OF ADDITIONAL STOCK OPTIONS OUTSTANDING	Additional information regarding stock options outstanding as of September 30, 2024, 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 46 1.50 $ 2,648.6 46 $ 2,648.6 46 1.50 $ 2,648.6 46 $ 2,648.6
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)	9 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
SCHEDULE OF REVENUE FROM SOURCES	SCHEDULE OF REVENUE FROM SOURCES September 30, 2024 September 30, 2023 Software development $ 592,016 $ 584,037 Software license 148,193 201,562 Software supports 30,321 38,464 Cloud hosting 37,659 41,237 Others 8,344 8,440 Revenue $ 816,533 $ 873,740
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, 2024 September 30, 2023 Revenue recognized over time $ 668,340 $ 672,178 Revenue recognized at a point of time 148,193 201,562 Revenue $ 816,533 $ 873,740
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 September 30, 2024 December 31, 2023 Deferred revenue, beginning $ 131,794 $ 219,068 Customer payments received attributable to contract liabilities for unearned revenue 22,715 158,711 Revenue recognized from fulfilling contract liabilities 131,699 245,985 Deferred revenue, ending $ 22,810 $ 131,794

COST OF REVENUE (Tables)

COST OF REVENUE (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2024 September 30, 2023 Salaries and benefits $ 565,206 $ 385,072 Subcontractors 136,690 - Software and other 28,265 32,306 Depreciation 891 1,095 Cost of revenue $ 731,052 $ 418,473

NATURE OF OPERATIONS AND GOIN_2

NATURE OF OPERATIONS AND GOING CONCERN (Details Narrative) - shares	Aug. 27, 2024	Aug. 16, 2024	Mar. 27, 2024	Mar. 15, 2024	Sep. 22, 2022	Mar. 29, 2021
IfrsStatementLineItems [Line Items]
Reverse stock split	1:17 reverse stock split	one (1) for seventeen (17) 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%
Zigi Carmel Initiatives and Investments Ltd. [member] | Share exchange agreement [member] | Former shareholder [member]
IfrsStatementLineItems [Line Items]
Ownership interest					100%
Number of shares 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 shares issued					2,452
Zigi Carmel Initiatives and Investments Ltd. [member] | Share exchange agreement [member] | Former shareholder [member] | Subordinate voting shares [member]
IfrsStatementLineItems [Line Items]
Number of shares issued					7,920,000
Zigi Carmel Initiatives and Investments Ltd. [member] | Share exchange agreement [member] | Former shareholder [member] | Subordinate voting shares [member] | Post reverse split [member]
IfrsStatementLineItems [Line Items]
Number of shares issued					2,452

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]	Sep. 30, 2024	Mar. 29, 2021
IfrsStatementLineItems [Line Items]
Ownership interest		74%
Total for all 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 (2,452 shares post reverse splits) 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] - Share exchange agreement [member]	Sep. 22, 2022 shares $ / shares
IfrsStatementLineItems [Line Items]
Number of shares issued	7,920,000
Post reverse split [member]
IfrsStatementLineItems [Line Items]
Share price | $ / shares	$ 5.40
Post reverse split [member]
IfrsStatementLineItems [Line Items]
Number of shares issued	2,452

SCHEDULE OF ACCOUNTS RECEIVABLE

SCHEDULE OF ACCOUNTS RECEIVABLE (Details) - CAD ($)	Sep. 30, 2024	Dec. 31, 2023
Notes and other explanatory information [abstract]
Trade receivables	$ 109,401	$ 119,094
Income tax advances	32,856	52,003
Interest receivable	51,718	17,494
Due from shareholders	840	843
Accounts receivable	$ 194,815	$ 189,434

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative) - Zigi Carmel Initiatives and Investments Ltd. [member] - Former shareholder [member] - Share exchange agreement [member]	Sep. 22, 2022 shares
IfrsStatementLineItems [Line Items]
Ownership interest percentage	100%
Number of shares issued	7,920,000
Post reverse split [member]
IfrsStatementLineItems [Line Items]
Number of shares issued	2,452
Subordinate voting shares [member]
IfrsStatementLineItems [Line Items]
Number of shares issued	7,920,000
Subordinate voting shares [member] | Post reverse split [member]
IfrsStatementLineItems [Line Items]
Number of shares issued	2,452

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 ($)		9 Months Ended	12 Months Ended
		Sep. 30, 2024	Dec. 31, 2023
IfrsStatementLineItems [Line Items]
Cost, beginning balance		$ 33,544,341	$ 46,161,855
Additions			366,325
Impairments		(5,601,167)	(12,873,738)
Translation differences			(110,101)
Cost, ending balance		27,943,174	33,544,341
Accumulated amortization, beginning balance		81,238
Depreciation			81,406
Translation differences			(168)
Accumulated amortization, ending balance		81,238	81,238
Intangible assets, ending balance		27,861,936	33,463,103
Computer software [member]
IfrsStatementLineItems [Line Items]
Cost, beginning balance	[1]	81,238	2,350,473
Additions	[1]		366,325
Impairments	[1]		(2,525,459)
Translation differences	[1]		(110,101)
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
Translation differences
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		(5,601,167)
Cost, ending balance		27,861,936	33,463,103
Accumulated amortization, beginning balance
Depreciation
Translation differences
Accumulated amortization, ending balance
Intangible assets, ending balance		$ 27,861,936	$ 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 ($)		9 Months Ended	12 Months Ended
		Sep. 30, 2024	Dec. 31, 2023
IfrsStatementLineItems [Line Items]
Cost, beginning balance		$ 238,411	$ 522,406
Additions			8,407
Impairments			(268,743)
Translation differences		(378)	(23,659)
Disposals
Cost, ending balance		238,033	238,411
Accumulated amortization, beginning balance		228,886	227,291
Depreciation		4,414	13,446
Translation differences		(391)	(11,851)
Accumulated amortization, ending balance		232,909	228,886
Property, plant and equipment, net		5,124	9,525
Computer equipment [member]
IfrsStatementLineItems [Line Items]
Cost, beginning balance		34,164	29,019
Additions			6,664
Impairments
Translation differences		(50)	(1,519)
Disposals
Cost, ending balance		34,114	34,164
Accumulated amortization, beginning balance		28,321	27,588
Depreciation		2,407	2,172
Translation differences		(52)	(1,439)
Accumulated amortization, ending balance		30,676	28,321
Property, plant and equipment, net		3,438	5,843
Vehicles [member]
IfrsStatementLineItems [Line Items]
Cost, beginning balance		171,633	181,052
Additions
Impairments
Translation differences		(276)	(9,419)
Disposals
Cost, ending balance		171,357	171,633
Accumulated amortization, beginning balance		170,073	169,535
Depreciation		1,570	9,377
Translation differences		(286)	(8,839)
Accumulated amortization, ending balance		171,357	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		(52)	(1,735)
Disposals
Cost, ending balance		32,562	32,614
Accumulated amortization, beginning balance		30,492	30,168
Depreciation		437	1,897
Translation differences		(53)	(1,573)
Accumulated amortization, ending balance		30,876	30,492
Property, plant and equipment, net		1,686	2,122
Capital work in progress [member]
IfrsStatementLineItems [Line Items]
Cost, beginning balance	[1]		279,025
Additions	[1]		704
Impairments	[1]		(268,743)
Translation differences	[1]		(10,986)
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)	Sep. 30, 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 ($)	Sep. 30, 2024	Dec. 31, 2023
Notes and other explanatory information [abstract]
Trades payables	$ 306,389	$ 157,705
VAT, income and dividend taxes payable	6,840	28,027
Salaries payable	39,443	72,783
Trade payables and accrued liabilities	$ 352,672	$ 258,515

SCHEDULE OF RELATED PARTY TRANS

SCHEDULE OF RELATED PARTY TRANSACTIONS (Details) - CAD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
IfrsStatementLineItems [Line Items]
Share based payments	$ 2,858,303
Total	4,599,343	949,177
Cost of sales [member]
IfrsStatementLineItems [Line Items]
Wages and salary	288,111	169,905
Research and development [member]
IfrsStatementLineItems [Line Items]
consulting (professional fees)	92,095
Intangible asset software [member]
IfrsStatementLineItems [Line Items]
Wages and salary		138,667
Professional fees [member]
IfrsStatementLineItems [Line Items]
consulting (professional fees)	122,915	164,568
Selling, general and administrative expense [member]
IfrsStatementLineItems [Line Items]
Wages and salary	$ 1,237,919	$ 476,037

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
IfrsStatementLineItems [Line Items]
Depreciation expense	$ 648	$ 3,086	$ 3,522	$ 9,220
Computer equipment [member]
IfrsStatementLineItems [Line Items]
Depreciation expense			$ 891	$ 1,095

RELATED PARTY TRANSACTIONS BA_3

RELATED PARTY TRANSACTIONS BALANCES (Details Narrative) - CAD ($)	Sep. 30, 2024	Dec. 31, 2023
Notes and other explanatory information [abstract]
Amounts receivable, related party transactions	$ 840	$ 843
Amounts payable, related party transactions	$ 247,625	$ 450,048

SCHEDULE OF LONG TERM LOAN (Det

SCHEDULE OF LONG TERM LOAN (Details) - CAD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Notes and other explanatory information [abstract]
Balance, opening	$ 85,107	$ 135,971
Repayments	(35,245)	(43,350)
Interest expense, accrued	3,950	3,333
Translation difference	(3,926)	(8,847)
Balance, ending	49,886	85,107
Long term loan – current portion	49,886	46,680
Long term loan		$ 38,427

SCHEDULE OF UNDISCOUNTED REPAYM

SCHEDULE OF UNDISCOUNTED REPAYMENTS (Details) - CAD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
December 31, 2024	$ 12,097
December 31, 2025	37,789
Total	$ 49,886	$ 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		9 Months Ended
	Aug. 27, 2024	Aug. 16, 2024	Mar. 27, 2024	Mar. 15, 2024	Mar. 14, 2024	Dec. 21, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disclosure of maturity analysis for derivative financial liabilities [line items]
Warrants issued						2,884,616
Stockholders equity reverse stock split description	1:17 reverse stock split	one (1) for seventeen (17) reverse stock split	1:190 reverse stock split	one (1) for one hundred ninety (190) reverse stock split
Change in fair value of derivative warrants liabilities							$ (2,113,160)		$ 21,887,227
December 2023 warrants [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Exercise price of warrants	$ 8.1782		$ 1.3643
Conversion of warrants into common stock price per share	31.7		$ 72.42
Stockholders equity reverse stock split description			1:17 reverse stock split
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
March 2024 A warrants and B warrants [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Exercise price of warrants	8.1782		$ 1.3643
Conversion of warrants into common stock price per share	$ 31.7		$ 14.21
Post reverse split [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Warrants issued						183,414
Exercise price of warrants						$ 8.1782
Post reverse split [member] | Series A warrants [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Warrants issued					41,538
Post reverse split [member] | Series B warrants [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Warrants issued					83,075

SCHEDULE OF DERIVATIVE WARRANT

SCHEDULE OF DERIVATIVE WARRANT LIABILITY (Details) - $ / shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 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	$ 8.0143
Exercise Price	$ 8.1782
Risk free interest rate	3.57%
Expected dividend	0%
Expected volatility	80%
Early exercise threshold	$ 12.2673
Derivative warrant liability [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Expected life	1 year 11 months 15 days
Derivative warrant liability [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Expected life	4 years 5 months 12 days

SCHEDULE OF CHANGES IN THE WARR

SCHEDULE OF CHANGES IN THE WARRANT LIABILITY (Details)	9 Months Ended
	Sep. 30, 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	(6,583,542)
Balance as of September 30, 2024	$ 30,295,919

SCHEDULE OF PLAN ASSET (LIABILI

SCHEDULE OF PLAN ASSET (LIABILITY) (Details) - CAD ($)	Sep. 30, 2024	Dec. 31, 2023
Notes and other explanatory information [abstract]
Defined benefit plan liabilities	$ (98,868)	$ (91,533)
Less: fair value of plan assets or asset ceiling
Total	$ (98,868)	$ (91,533)

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, 2024	Dec. 31, 2023
Notes and other explanatory information [abstract]
Balance, opening	$ (91,533)	$ (86,016)
Interest costs	(3,494)	(4,638)
Current service cost	(4,414)	(5,860)
Actuary loss for change of assumptions	365	485
Translation differences	208	4,496
Balance, ending	$ (98,868)	$ (91,533)

SCHEDULE OF MAJOR ASSUMPTIONS I

SCHEDULE OF MAJOR ASSUMPTIONS IN DETERMINING THE DEFINED BENEFITS PLAN LIABILITY (Details)	Sep. 30, 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)	9 Months Ended	12 Months Ended
	Sep. 30, 2024 shares $ / shares	Dec. 31, 2023 shares $ / shares
IfrsStatementLineItems [Line Items]
Number of options, outstanding, ending | shares	46
Weighted average exercise price, outstanding, ending | $ / shares	$ 2,648.6
Number of options, exercisable, ending | shares	46
Weighted average exercise price, exercisable, ending | $ / shares	$ 2,648.6
Share options [member]
IfrsStatementLineItems [Line Items]
Number of options, outstanding, beginning | shares	221	190
Weighted average exercise price, outstanding, beginning | $ / shares	$ 4,877.3	$ 4,554.3
Granted during the period | shares	201	31
Weighted average exercise price, granted | $ / shares	$ 1,711.9	$ 6,847.6
Exercised during the period | shares
Weighted average exercise price, exercised | $ / shares
Cancelled during the period | shares	(376)
Weighted average exercise price, cancelled | $ / shares	$ 3,451
Number of options, outstanding, ending | shares	46	221
Weighted average exercise price, outstanding, ending | $ / shares	$ 2,648.6	$ 4,877.3
Number of options, exercisable, ending | shares	46
Weighted average exercise price, exercisable, ending | $ / shares	$ 2,648.6

SCHEDULE OF ADDITIONAL STOCK OP

SCHEDULE OF ADDITIONAL STOCK OPTIONS OUTSTANDING (Details)	9 Months Ended
	Sep. 30, 2024 shares $ / shares
IfrsStatementLineItems [Line Items]
Number of stock options outstanding | shares	46
Weighted average remaining contractual life (years)	1 year 6 months
Weighted average exercise price | $ / shares	$ 2,648.6
Number of stock options exercisable | shares	46
Weighted average exercise price exercisable | $ / shares	$ 2,648.6
Stock options one [member]
IfrsStatementLineItems [Line Items]
Number of stock options outstanding | shares	46
Weighted average remaining contractual life (years)	1 year 6 months
Weighted average exercise price | $ / shares	$ 2,648.6
Number of stock options exercisable | shares	46
Weighted average exercise price exercisable | $ / shares	$ 2,648.6

SCHEDULE OF WEIGHTED AVERAGE AS

SCHEDULE OF WEIGHTED AVERAGE ASSUMPTIONS (Details) - $ / shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 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)

9 Months Ended

Jun. 30, 2024 shares

Jun. 19, 2024 CAD ($) $ / shares shares

Jun. 14, 2024 CAD ($) $ / shares shares

Apr. 09, 2024 CAD ($) shares $ / shares

Apr. 08, 2024 CAD ($) $ / shares shares

Apr. 05, 2024 CAD ($) shares $ / shares

Mar. 14, 2024 USD ($) $ / shares shares

Mar. 05, 2024 shares

Feb. 05, 2024 shares

Jan. 16, 2024 shares

Jan. 10, 2024 shares

Jan. 04, 2024 CAD ($) $ / shares shares

Aug. 08, 2023 shares

Jul. 19, 2023 USD ($) $ / shares shares

Apr. 27, 2023 shares

Sep. 30, 2024 CAD ($) Integer $ / shares shares

Sep. 30, 2023 CAD ($)

Sep. 20, 2024 shares

Jul. 16, 2024 shares

May 27, 2024 USD ($) $ / shares shares

Dec. 31, 2023 CAD ($)

Jul. 04, 2023 shares

Apr. 04, 2023 shares

Jan. 03, 2023 shares

IfrsStatementLineItems [Line Items]

Number of shares issued

116,666,667

Par value | $ / shares

$ 0.06

$ 1.50

$ 15.13

Compensation amount | $

$ 7,831,226

$ 3,018,565

Gross proceeds | $

$ 7,000,000

$ 2,600,000

Number of value issued

$ 63,478,612

$ 400,500

$ 59,367,042

Description of maximum term of options granted for share-based payment arrangement

may not exceed a term of five years.

Two directors [member]

IfrsStatementLineItems [Line Items]

Par value | $ / shares

$ 2.99

$ 2.99

Compensation amount | $

$ 53,568

$ 53,568

Vesting description

the RSUs will vest over one year.

the RSUs will vest over one year.

Number of stock options, granted

27,819

43,847

Five directors [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

410,000

Vesting description

the RSUs will vest over 4 months and a day.

Consultant [member]

IfrsStatementLineItems [Line Items]

Par value | $ / shares

$ 1.44

Compensation amount | $

$ 143,927

Vesting description

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

100,000

60,083

39,753

650,000

Number of stock options, cancelled

650,000

Consultant [member] | Restricted stock units [member]

IfrsStatementLineItems [Line Items]

Vesting description

the RSUs will vest over 4 months and a day.

Number of stock options, granted

60,000

Consultant [member] | On the date [member]

IfrsStatementLineItems [Line Items]

Number of stock options, vested

150,000

Consultant [member] | Every month [member]

IfrsStatementLineItems [Line Items]

Number of stock options, vested

100,000

Directors and consultants [member]

IfrsStatementLineItems [Line Items]

Par value | $ / shares

$ 0.96

$ 1.39

Compensation amount | $

$ 22,657

$ 1,645,287

Number of stock options, granted

1,180,000

Three directors [member]

IfrsStatementLineItems [Line Items]

Par value | $ / shares

$ 0.97

Compensation amount | $

$ 1,205,315

Four Directors [Member]

IfrsStatementLineItems [Line Items]

Number of stock options, cancelled

565,000

Subordinate voting shares [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

1,733,334

655,369

450,000

Subordinate voting shares [member] | Underwritten public offering [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

614,109

Subordinate voting shares [member] | Two directors [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

95

17,915

10,961

6,727

6,727

Subordinate voting shares [member] | Consultant [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

100,000

Subordinate voting shares [member] | Directors and consultants [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

23,543

1,180,000

28,000

Subordinate voting shares [member] | Three directors [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

1,238,525

Post reverse split [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

36,120

Post reverse split [member] | Two directors [member]

IfrsStatementLineItems [Line Items]

Number of stock options, granted

9

14

Post reverse split [member] | Five directors [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

127

Post reverse split [member] | Consultant [member]

IfrsStatementLineItems [Line Items]

Number of stock options, granted

5,882

19

12

201

Number of stock options, cancelled

201

Post reverse split [member] | Consultant [member] | Restricted stock units [member]

IfrsStatementLineItems [Line Items]

Number of stock options, granted

19

Post reverse split [member] | Consultant [member] | On the date [member]

IfrsStatementLineItems [Line Items]

Number of stock options, vested

46

Post reverse split [member] | Consultant [member] | Every month [member]

IfrsStatementLineItems [Line Items]

Number of stock options, vested

31

Post reverse split [member] | Directors and consultants [member]

IfrsStatementLineItems [Line Items]

Number of stock options, granted

69,412

Post reverse split [member] | Four Directors [Member]

IfrsStatementLineItems [Line Items]

Number of stock options, cancelled

175

Post reverse split [member] | Subordinate voting shares [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

537

26,471

Post reverse split [member] | Subordinate voting shares [member] | Underwritten public offering [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

36,124

Post reverse split [member] | Subordinate voting shares [member] | Two directors [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

6

6

3

2

2

Post reverse split [member] | Subordinate voting shares [member] | Consultant [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

5,882

Post reverse split [member] | Subordinate voting shares [member] | Directors and consultants [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

1,385

69,412

1,647

Post reverse split [member] | Subordinate voting shares [member] | Three directors [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

72,854

Preference shares [member]

IfrsStatementLineItems [Line Items]

Number of shares authorised

75,000

Number of voting rights | Integer

50

Number of shares issued

4,412

Number of shares outstanding

4,412

Preference shares [member] | Chief Executive Officer [Member]

IfrsStatementLineItems [Line Items]

Number of shares issued

75,000

Preference shares [member] | Post reverse split [member]

IfrsStatementLineItems [Line Items]

Number of shares authorised

4,412

Preference shares [member] | Post reverse split [member] | Chief Executive Officer [Member]

IfrsStatementLineItems [Line Items]

Number of shares issued

4,412

Series A warrants [member] | Subordinate voting shares [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

7,020,384

Series A warrants [member] | Post reverse split [member] | Subordinate voting shares [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

412,964

Series B warrants [member] | Subordinate voting shares [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

172,766

Exercise price | $ / shares

$ 1.3643

Series B warrants [member] | Subordinate voting shares one [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

5,299

Exercise price | $ / shares

$ 8.1782

Series B warrants [member] | Post reverse split [member] | Subordinate voting shares [member]

IfrsStatementLineItems [Line Items]

Number of shares issued

10,163

SCHEDULE OF REVENUE FROM SOURCE

SCHEDULE OF REVENUE FROM SOURCES (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
IfrsStatementLineItems [Line Items]
Revenue	$ 101,619	$ 202,058	$ 816,533	$ 873,740
Others			8,344	8,440
Software development revenue [member]
IfrsStatementLineItems [Line Items]
Revenue			592,016	584,037
Software licensing revenue [member]
IfrsStatementLineItems [Line Items]
Revenue			148,193	201,562
Software support revenue [member]
IfrsStatementLineItems [Line Items]
Revenue			30,321	38,464
Cloud hosting revenue [member]
IfrsStatementLineItems [Line Items]
Revenue			$ 37,659	$ 41,237

SCHEDULE OF REVENUE UNDER TIMIN

SCHEDULE OF REVENUE UNDER TIMING (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
IfrsStatementLineItems [Line Items]
Revenue	$ 101,619	$ 202,058	$ 816,533	$ 873,740
Revenue transferred over time [member]
IfrsStatementLineItems [Line Items]
Revenue			668,340	672,178
Revenue transferred at point in time [member]
IfrsStatementLineItems [Line Items]
Revenue			$ 148,193	$ 201,562

SCHEDULE OF DEFERRED REVENUE (D

SCHEDULE OF DEFERRED REVENUE (Details) - CAD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 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	22,715	158,711
Revenue recognized from fulfilling contract liabilities	131,699	245,985
Deferred revenue, ending	$ 22,810	$ 131,794

SCHEDULE OF COST OF REVENUE (De

SCHEDULE OF COST OF REVENUE (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Notes and other explanatory information [abstract]
Salaries and benefits			$ 565,206	$ 385,072
Subcontractors			136,690
Software and other			28,265	32,306
Depreciation			891	1,095
Cost of revenue	$ 193,396	$ 129,973	$ 731,052	$ 418,473

REVENUE AND DEFERRED REVENUE (D

REVENUE AND DEFERRED REVENUE (Details Narrative)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Customer one [member]
IfrsStatementLineItems [Line Items]
Revenue percentage	72%	82%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	Oct. 21, 2024	Aug. 27, 2024	Aug. 16, 2024	Mar. 27, 2024	Mar. 15, 2024
IfrsStatementLineItems [Line Items]
Reverse stock split		1:17 reverse stock split	one (1) for seventeen (17) reverse stock split	1:190 reverse stock split	one (1) for one hundred ninety (190) reverse stock split
Events occurring after reporting date [member]
IfrsStatementLineItems [Line Items]
Reverse stock split	one (1) for seventeen (17) reverse stock split