Summary of Significant Accounting Policies (Tables) - Globallink Investment Inc [Member]

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2024

Sep. 30, 2024

Dec. 31, 2023

IfrsStatementLineItems [Line Items]

Schedule of Common Stock Subject to Possible Redemption

As of March 31, 2024 and December 31, 2023, the shares of common stock subject to possible redemption reflected in the unaudited condensed consolidated balance sheets is reconciled in the following table:

		Schedule of Common Stock Subject to Possible Redemption
		Shares				Amount
Common stock subject to possible redemption, December 31, 2022			11,500,000				117,864,419
Less:
Redemptions (paid in April and November 2023)			(8,937,433	)			(93,521,369	)
Plus:
Remeasurement of carrying value to redemption value			-				3,595,663
Common stock subject to possible redemption, December 31, 2023			2,562,567				27,938,713
Plus:
Remeasurement of carrying value to redemption value			-				455,764
Common stock subject to possible redemption, March 31, 2024			2,562,567			$	28,394,477

As of September 30, 2024 and December 31, 2023, the shares of common stock subject to possible redemption reflected in the unaudited condensed consolidated balance sheets is reconciled in the following table:

		Schedule of Common Stock Subject to Possible Redemption
		Shares				Amount
Common stock subject to possible redemption, December 31, 2022			11,500,000				117,864,419
Less:
Redemptions (paid in April and November 2023)			(8,937,433	)			(93,521,369	)
Plus:
Remeasurement of carrying value to redemption value			-				3,595,663
Common stock subject to possible redemption, December 31, 2023			2,562,567				27,938,713
Plus:
Remeasurement of carrying value to redemption value			-				455,764
Common stock subject to possible redemption, March 31, 2024			2,562,567			$	28,394,477
Plus:
Remeasurement of carrying value to redemption value			-				440,824
Common stock subject to possible redemption, June 30, 2024			2,562,567			$	28,835,301
Plus:
Remeasurement of carrying value to redemption value			-				388,406
Common stock subject to possible redemption, September 30, 2024			2,562,567			$	29,223,707

As of December 31, 2023 and 2022, the shares of common stock subject to possible redemption reflected in the consolidated balance sheets is reconciled in the following table:

		Schedule of Subject to Possible Redemption
		Shares				Amount
Gross proceeds from the IPO			11,500,000			$	115,000,000
Less:
Proceeds allocated to Public Warrants			-				(10,465,000	)
Common stock issuance costs			-				(6,236,933	)
Plus:
Remeasurement of carrying amount to redemption value			-				19,566,352
Common stock subject to possible redemption, December 31, 2022			11,500,000				117,864,419
Less:
Redemptions (paid in April and November 2023)			(8,937,433	)			(93,521,369	)
Plus:
Remeasurement of carrying value to redemption value			-				3,595,663
Common stock subject to possible redemption, December 31, 2023			2,562,567			$	27,938,713

Schedule of Basic and Diluted Net Income (Loss) Per Share

The following table reflects the calculation of basic and diluted net (loss) income per common share (in dollars, except per share amounts):


		For the Three Months Ended March 31,
		2024				2023
Net (loss) income		$	(375,307	)		$	682,939
Remeasurement of common stock subject to redemption			(455,764	)			(1,343,926	)
Net loss including remeasurement of common stock subject to redemption value		$	(831,071	)		$	(660,987	)


		For the Three Months Ended March 31,
		2024								2023
		Redeemable				Non-redeemable				Redeemable				Non-redeemable
Basic and diluted net income (loss) per share of common stock
Numerator:
Allocation of net loss including remeasurement of common stock subject to redemption value		$	(354,499	)		$	(476,572	)		$	(486,739	)		$	(174,248	)
Remeasurement of common stock subject to redemption			455,764				—				1,343,926				—
Allocation of net income (loss), as adjusted		$	101,265			$	(476,572	)		$	857,187			$	(174,248	)
Denominator:
Basic and diluted weighted average shares outstanding			2,562,567				3,445,000				9,623,140				3,445,000
Basic and diluted net income (loss) per share of common stock		$	0.04			$	(0.14	)		$	0.09			$	(0.05	)

The following table reflects the calculation of basic and diluted net (loss) income per common share (in dollars, except per share amounts):

		2024				2023
		For the Three Months Ended September 30,
		2024				2023
Net (loss) income		$	(116,747	)		$	254,297
Remeasurement of common stock subject to redemption			(388,406	)			(662,566	)
Net loss including remeasurement of common stock subject to redemption value		$	(505,153	)		$	(408,269	)

		Redeemable				Non-redeemable				Redeemable				Non-redeemable
		For the Three Months Ended September 30,
		2024								2023
		Redeemable				Non-redeemable				Redeemable				Non-redeemable
Basic and diluted net loss per share of common stock
Numerator:
Allocation of net loss including remeasurement of common stock subject to redemption value		$	(215,476	)		$	(289,677	)		$	(236,501	)		$	(171,768	)
Remeasurement of common stock subject to redemption			388,406				—				662,566				—
Allocation of net income (loss), as adjusted		$	172,930			$	(289,677	)		$	426,065			$	(171,768	)
Denominator:
Basic and diluted weighted average shares outstanding			2,562,567				3,445,000				4,743,305				3,445,000
Basic and diluted net income (loss) per share of common stock		$	0.07			$	(0.08	)		$	0.09			$	(0.05	)

		2024				2023
		For the Nine Months Ended September 30,
		2024				2023
Net (loss) income		$	(709,239	)		$	1,224,868
Remeasurement of common stock subject to redemption			(1,284,994	)			(2,888,960	)
Net loss including remeasurement of common stock subject to redemption value		$	(1,994,233	)		$	(1,664,092	)

		Redeemable				Non-redeemable				Redeemable				Non-redeemable
		For the Nine Months Ended September 30,
		2024								2023
		Redeemable				Non-redeemable				Redeemable				Non-redeemable
Basic and diluted net loss per share of common stock
Numerator:
Allocation of net loss including remeasurement of common stock subject to redemption value		$	(850,653	)		$	(1,143,580	)		$	(1,078,936	)		$	(585,156	)
Remeasurement of common stock subject to redemption			1,284,994				—				2,888,960				-
Allocation of net income (loss), as adjusted		$	434,341			$	(1,143,580	)		$	1,810,024			$	(585,156	)
Denominator:
Basic and diluted weighted average shares outstanding			2,562,567				3,445,000				6,352,042				3,445,000
Basic and diluted net income (loss) per share of common stock		$	0.17			$	(0.33	)		$	0.28			$	(0.17	)

The following table reflects the calculation of basic and diluted net (loss) income per common share (in dollars, except per share amounts):

		2023				2022
		For the Year Ended December 31,
		2023				2022
Net income		$	1,320,324			$	224,242
Remeasurement of common stock subject to redemption			(3,595,663	)			(1,139,419	)
Net loss including remeasurement of common stock subject to redemption value		$	(2,275,339	)		$	(915,177	)

		Redeemable				Non- redeemable				Redeemable				Non- redeemable
		For the Year Ended December 31,
		2023								2022
		Redeemable				Non- redeemable				Redeemable				Non- redeemable
Basic and diluted net income (loss) per share of common stock
Numerator:
Allocation of net loss including remeasurement of common stock subject to redemption value		$	(1,423,357	)		$	(851,982	)		$	(704,218	)		$	(210,959	)
Remeasurement of common stock subject to redemption			3,595,663				—				1,139,419				—
Allocation of net income (loss), as adjusted		$	2,172,306			$	(851,982	)		$	435,201			$	(210,959	)
Denominator:
Basic and diluted weighted average shares outstanding			5,755,364				3,445,000				11,500,000				3,445,000
Basic and diluted net income (loss) per share of common stock		$	0.38			$	(0.25	)		$	0.04			$	(0.06	)

Tabular disclosure of the nature and terms of the financial instruments and the rights and obligations embodied in those instruments, information about settlement alternatives, if any, in the contract and identification of the entity that controls the settlement alternatives including: a. The amount that would be paid, or the number of shares that would be issued and their fair value, determined under the conditions specified in the contract if the settlement were to occur at the reporting date b. How changes in the fair value of the issuer's equity shares would affect those settlement amounts (for example, "the issuer is obligated to issue an additional x shares or pay an additional y dollars in cash for each $1 decrease in the fair value of one share") c. The maximum amount that the issuer could be required to pay to redeem the instrument by physical settlement, if applicable d. The maximum number of shares that could be required to be issued, if applicable e. That a contract does not limit the amount that the issuer could be required to pay or the number of shares that the issuer could be required to issue, if applicable f. For a forward contract or an option indexed to the issuer's equity shares, the forward price or option strike price, the number of issuer's shares to which the contract is indexed, and the settlement date or dates of the contract, as applicable. g. The components of the liability that would otherwise be related to shareholders' interest and other comprehensive income (if any) subject to the redemption feature (for example, par value and other paid in amounts of mandatorily redeemable instruments are disclosed separately from the amount of retained earnings or accumulated deficit).

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