0001493152-20-000508.txt : 20200113 0001493152-20-000508.hdr.sgml : 20200113 20200113134500 ACCESSION NUMBER: 0001493152-20-000508 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 67 CONFORMED PERIOD OF REPORT: 20191130 FILED AS OF DATE: 20200113 DATE AS OF CHANGE: 20200113 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Novo Integrated Sciences, Inc. CENTRAL INDEX KEY: 0001138978 STANDARD INDUSTRIAL CLASSIFICATION: ENGINES & TURBINES [3510] IRS NUMBER: 593691650 FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-109118 FILM NUMBER: 20523502 BUSINESS ADDRESS: STREET 1: 11120 NE 2ND STREET STREET 2: SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: (206) 617-9797 MAIL ADDRESS: STREET 1: 11120 NE 2ND STREET STREET 2: SUITE 200 CITY: BELLEVUE STATE: WA ZIP: 98004 FORMER COMPANY: FORMER CONFORMED NAME: TURBINE TRUCK ENGINES INC DATE OF NAME CHANGE: 20010420 10-Q 1 form10-q.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington D.C. 20549

FORM 10-Q

[X]	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended November 30, 2019

[ ]	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ______, 20___, to _____, 20___.

Commission File Number 333-109118

Novo Integrated Sciences, Inc.

(Exact Name of Registrant as Specified in its Charter)

Nevada		59-3691650
(State or Other Jurisdiction of Incorporation or Organization)		(I.R.S. Employer Identification Number)

11120 NE 2nd Street, Suite 200

Bellevue, Washington

98004

(Address of Principal Executive Offices)

(Zip Code)

(206) 617-9797

(Registrant’s Telephone Number, Including Area Code)

N/A

(Former name or former address, if changed since last report)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each Exchange on which Registered
N/A		N/A		N/A

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [ ]

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes [X] No [ ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “accelerated filer,” “large accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	[ ]	Accelerated filer	[ ]
Non-accelerated filer	[X]	Smaller reporting company	[X]
Emerging growth company	[ ]

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ ]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [ ] No [X]

There were 232,045,876 shares of the Registrant’s $0.001 par value common stock outstanding as of January 9, 2020.

Novo Integrated Sciences, Inc.

Contents

PART I – FINANCIAL INFORMATION		3

Item 1.	Financial Statements	3

Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operation	19

Item 3.	Quantitative and Qualitative Disclosures About Market Risk	26

Item 4.	Controls and Procedures	26

PART II – OTHER INFORMATION		26

Item 1.	Legal Proceedings	26

Item 1A.	Risk Factors	26

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	26

Item 3.	Defaults Upon Senior Securities	27

Item 4.	Mine Safety Disclosures	27

Item 5.	Other Information	27

Item 6.	Exhibits	28

Signatures		29

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements.

NOVO INTEGRATED SCIENCES, INC.

CONDENSED CONSOLIDATED BALANCE SHEETS

As of November 30, 2019 (unaudited) and August 31, 2019

	November 30, 2019			August 31, 2019
		(unaudited)
ASSETS
Current Assets:
Cash and cash equivalents	$	1,931,702		$	2,083,666
Accounts receivable, net		1,632,937			1,463,529
Other receivables, current portion		301,234			300,994
Prepaid expenses and other current assets		302,251			250,398
Total current assets		4,168,124			4,098,587

Property and equipment, net		391,668			410,188
Intangible assets		22,358,567			22,358,567
Right-of-use assets		2,888,608			3,004,017
Other receivables, net of current portion		1,065,637			1,062,241
Acquisition deposits		606,614			716,688
Goodwill		625,073			623,081
TOTAL ASSETS	$	32,104,291		$	32,273,369

LIABILITIES AND STOCKHOLDERS’ EQUITY

Current Liabilities:
Accounts payable	$	1,077,867		$	1,144,812
Accrued expenses		184,239			205,784
Accrued interest (principally to related parties)		326,940			248,582
Due to related parties		840,136			920,083
Note payable, current portion		-			-
Operating lease liability, current portion		519,229			508,305
Total current liabilities		2,948,411			3,027,566

Debentures, related parties		1,205,433			1,201,591
Operating lease liability, net of current portion		2,376,722			2,500,004
TOTAL LIABILITIES		6,530,566			6,729,161

Commitments and contingencies		-			-

STOCKHOLDERS’ EQUITY
Novo Integrated Sciences, Inc.
Convertible preferred stock; $0.001 par value; 1,000,000 shares authorized; 0 and 0 shares issued and outstanding at November 30, 2019 and August 31, 2019
Common stock; $0.001 par value; 499,000,000 shares authorized; 224,045,876 and 223,691,507 shares issued and outstanding at November 30, 2019 and August 31, 2019		224,046			223,691
Additional paid-in capital		35,926,247			35,813,203
Other comprehensive income		1,144,119			1,138,919
Accumulated deficit		(11,680,093	)		(11,591,973	)
Total Novo Integrated Sciences, Inc. stockholders’ equity		25,614,319			25,583,840
Noncontrolling interest		(40,594	)		(39,632	)
Total stockholders’ equity		25,573,725			25,544,208
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	32,104,291		$	32,273,369

The accompanying footnotes are an integral part of these unaudited condensed consolidated financial statements.

NOVO INTEGRATED SCIENCES, INC.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

For the Three Months Ended November 30, 2019 and 2018 (unaudited)


	Three Months Ended
	November 30, 2019			November 30, 2018
	(unaudited)			(unaudited)

Revenues	$	2,548,610		$	2,311,622

Cost of revenues		1,632,941			1,428,083

Gross profit		915,669			883,539

Operating expenses:
Selling expenses		1,222			25,223
General and administrative expenses		991,272			1,073,668
Total operating expenses		992,494			1,098,891

Loss from operations		(76,825	)		(215,352	)

Non operating income (expense)
Interest income		28,195			5,089
Interest expense		(40,329	)		(46,321	)
Total other income (expense)		(12,134	)		(41,232	)

Loss before income taxes		(88,959	)		(256,584	)

Income tax expense		-			-

Net loss	$	(88,959	)	$	(256,584	)

Net loss attributed to noncontrolling interest		(839	)		(5,168	)

Net loss attributed to Novo Integrated Sciences, Inc.	$	(88,120	)	$	(251,416	)

Comprehensive loss:
Net loss		(88,959	)		(256,584	)
Foreign currency translation gain (loss)		5,200			(1,785	)
Comprehensive loss:	$	(83,759	)	$	(258,369	)

Weighted average common shares outstanding - basic and diluted		223,873,170			207,943,636

Net loss per common share - basic and diluted	$	(0.00	)	$	(0.00	)

The accompanying footnotes are an integral part of these unaudited condensed consolidated financial statements.

NOVO INTEGRATED SCIENCES, INC.

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY

For the Three Months Ended November 30, 2019 and 2018 (unaudited)

					Additional		Other						Total Novo
	Common Stock				Paid-in		Comprehensive			Accumulated			Stockholders’			Noncontrolling			Total
	Shares		Amount		Capital		Income			Deficit			Equity			Interest			Equity
Balance, August 31, 2019		223,691,507	$	223,691	$	35,813,203	$	1,138,919		$	(11,591,973	)	$	25,583,840		$	(39,632	)	$	25,544,208

Common stock issued for cash		354,369		355		113,044		-			-			113,399			-			113,399
Foreign currency translation loss		-		-		-		5,200						5,200			(123	)		5,077
Net loss		-		-		-		-			(88,120	)		(88,120	)		(839	)		(88,959	)

Balance, November 30, 2019		224,045,876	$	224,046	$	35,926,247	$	1,144,119		$	(11,680,093	)	$	25,614,319		$	(40,594	)	$	25,573,725

Balance, August 31, 2018		207,881,743	$	207,882	$	10,053,683	$	1,139,815		$	(11,199,989	)	$	201,391		$	(28,621	)	$	172,770

Common stock issued for cash		563,222		563		531,366		-			-			531,929			-			531,929
Fair value of vested stock options		-		-		70,846		-			-			70,846			-			70,846
Foreign currency translation loss		-		-		-		(1,785	)					(1,785	)		530			(1,255	)
Net loss		-		-		-		-			(251,416	)		(251,416	)		(5,168	)		(256,584	)

Balance, November 30, 2018		208,444,965	$	208,445	$	10,655,895	$	1,138,030		$	(11,451,405	)	$	550,965		$	(33,259	)	$	517,706

The accompanying footnotes are an integral part of these unaudited condensed consolidated financial statements.

NOVO INTEGRATED SCIENCES, INC.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

For the Three Months Ended November 30, 2019 and 2018 (unaudited)

	Three Months Ended
	November 30, 2019			November 30, 2018
	(unaudited)			(unaudited)

CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(88,959	)	$	(256,584	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		19,918			22,601
Fair value of vested stock options		-			70,846
Operating lease expense		125,561			-
Changes in operating assets and liabilities:
Accounts receivable		(165,451	)		(90,148	)
Prepaid expenses and other current assets		(51,300	)		10,350
Accounts payable		(71,066	)		81,218
Accrued expenses		(21,959	)		(15,453	)
Accrued interest		77,903			14,213
Operating lease liability		(122,510	)		-
Net cash used in operating activities		(297,863	)		(162,957	)

CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of furniture and equipment		-			(74,408	)
Payment for acquisition deposit		(264,185	)		-
Return of acquisition deposit		378,200			-
Net cash provided by (used in) investing activities		114,015			(74,408	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments to related parties		(83,252	)		(34,554	)
Proceeds from the sale of common stock		113,399			531,929
Net cash provided by financing activities		30,147			497,375

Effect of exchange rate changes on cash and cash equivalents		1,737			(6,577	)

NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS		(151,964	)		253,433

CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD		2,083,666			675,705

CASH AND CASH EQUIVALENTS, END OF PERIOD	$	1,931,702		$	929,138

CASH PAID FOR:
Interest	$	25,608		$	34,780
Income taxes	$	-		$	-

The accompanying footnotes are an integral part of these unaudited condensed consolidated financial statements.

NOVO INTEGRATED SCIENCES, INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the Three Months Ended November 30, 2019 and 2018 (unaudited)

Note 1 - Organization and Basis of Presentation

Organization and Line of Business

Novo Integrated Sciences, Inc. (“Novo Integrated”) was incorporated in Delaware on November 27, 2000, under the name Turbine Truck Engines, Inc. On February 20, 2008, the Company was re-domiciled to the State of Nevada. Effective July 12, 2017, the Company’s name was changed to Novo Integrated Sciences, Inc. When used herein, the terms the “Company,” “we,” “us” and “our” refer to Novo Integrated and its consolidated subsidiaries.

The Company delivers multi-disciplinary primary healthcare to over 400,000 patients annually through our 16 corporate-owned clinics and a contracted network of 99 affiliate clinics and 222 eldercare centric homes located across Canada. Our team of practitioners and staff are trained for assessment, diagnosis, treatment, pain management, rehabilitation and primary prevention. Our specialized services and products include physiotherapy, chiropractic care, occupational therapy, eldercare, laser therapeutics, massage therapy, acupuncture, chiropody, neurological functions, kinesiology, concussion management and baseline testing, women’s pelvic health, sports medicine therapy, assistive devices and private personal training. We do not provide primary care medical services, none of our employees practice primary care medicine, and our services do not require a medical or nursing license.

Since inception and through May 9, 2017, our activities and business operations were limited to raising capital, organizational matters and the implementation of our business plan related to research, development, testing and commercialization of various alternative energy technologies.

On April 25, 2017 (the “Effective Date”), we entered into a Share Exchange Agreement (the “Share Exchange Agreement”) by and between (i) Novo Integrated; (ii) Novo Healthnet Limited, Inc. (“NHL”), (iii) ALMC-ASAP Holdings Inc. (“ALMC”); (iv) Michael Gaynor Family Trust (the “MGFT”); (v) 1218814 Ontario Inc. (“1218814”) and (vi) Michael Gaynor Physiotherapy Professional Corp. (“MGPP,” and together with ALMC, MGFT and 1218814, the “NHL Shareholders”). Pursuant to the terms of the Share Exchange Agreement, Novo Integrated agreed to acquire from the NHL Shareholders all of the shares of both common and preferred stock of NHL, held by the NHL Shareholders, in exchange for the issuance, by Novo Integrated, to the NHL Shareholders of shares of Novo Integrated common stock, such that following the closing of the Share Exchange Agreement, the NHL Shareholders would own 167,797,406 restricted shares Novo Integrated common stock, representing 85% of the issued and outstanding Novo Integrated common stock, calculated including all granted and issued options or warrants to acquire Novo Integrated common stock as of the Effective Date, but to exclude shares of Novo Integrated common stock that are subject to a then-current Regulation S offering that was undertaken by Novo Integrated (the “Exchange”).

On May 9, 2017, the Exchange closed and, as a result, NHL became a wholly owned subsidiary of Novo Integrated.

The Exchange was accounted for as a reverse acquisition under the purchase method of accounting since NHL obtained control of Novo Integrated Sciences, Inc. Accordingly, the Exchange was recorded as a recapitalization of NHL, with NHL being treated as the continuing entity. The historical financial statements presented are the financial statements of NHL. The Share Exchange Agreement was treated as a recapitalization and not as a business combination; therefore, no pro forma information is disclosed. At the closing date of the Exchange, the net assets of the legal acquirer, Novo Integrated Sciences, Inc., were $6,904.

The unaudited consolidated financial statements are prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The information furnished herein reflects all adjustments, consisting only of normal recurring adjustments, which in the opinion of management, are necessary to fairly state the Company’s financial position, the results of its operations, and cash flows for the periods presented. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) were omitted pursuant to such rules and regulations. The results of operations for the three months ended November 30, 2019 are not necessarily indicative of the results for the year ending August 31, 2020.

Basis of Presentation

The accompanying consolidated financial statements were prepared in conformity with U.S. GAAP. The Company’s Canadian subsidiaries’ functional currency is the Canadian Dollar (“CAD”); however, the accompanying consolidated financial statements were translated and presented in United States Dollars (“$” or “USD”).

Foreign Currency Translation

The accounts of the Company’s Canadian subsidiaries are maintained in CAD. The accounts of these subsidiaries are translated into USD in accordance with Accounting Standards Codification (“ASC”) Topic 830 Foreign Currency Transaction, with the CAD as the functional currency. According to Topic 830, all assets and liabilities are translated at the exchange rate on the balance sheet date, stockholders’ equity is translated at historical rates and statement of operations items are translated at the weighted average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with ASC Topic 220, Comprehensive Income. Gains and losses resulting from the translations of foreign currency transactions and balances are reflected in the statement of operations and comprehensive income. The following table details the exchange rates used for the respective periods:

	November 30, 2019		November 30, 2018		August 31, 2019

Period end: CAD to USD exchange rate	$	0.7531	$	0.7761	$	0.7647
Average period: CAD to USD exchange rate	$	0.7564	$	0.7973

Note 2 – Summary of Significant Accounting Policies

Use of Estimates

The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, NHL, Novo Healthnet Rehab Limited, Novo Assessments Inc., and an 80% interest in Novo Healthnet Kemptville Centre, Inc., a Back on Track Physiotherapy and Health Centre clinic operated by NHL. All of the Company’s subsidiaries are incorporated under the laws of the Province of Ontario, Canada. All intercompany transactions have been eliminated.

Noncontrolling Interest

The Company follows Financial Accounting Standards Board (“FASB”) ASC Topic 810, Consolidation, which governs the accounting for and reporting of non-controlling interests (“NCIs”) in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCIs be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or losses, and that losses of a partially owned consolidated subsidiary be allocated to the NCI even when such allocation might result in a deficit balance.

The net income (loss) attributed to the NCI is separately designated in the accompanying consolidated statements of operations and other comprehensive income (loss).

Cash Equivalents

For the purpose of the statement of cash flows, cash equivalents include time deposits, certificate of deposits, and all highly liquid debt instruments with original maturities of three months or less.

Accounts Receivable

Accounts receivable are recorded, net of allowance for doubtful accounts and sales returns. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentration, customer credit worthiness, current economic trends and changes in customer payment patterns to determine if the allowance for doubtful accounts is adequate. An estimate for doubtful accounts is made when collection of the full amount is no longer probable. Delinquent account balances are written-off after management has determined that the likelihood of collection is not probable and known bad debts are written off against the allowance for doubtful accounts when identified. As of November 30, 2019 and August 31, 2019, the allowance for uncollectible accounts receivable was $482,405 and $471,566, respectively.

Property and Equipment

Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation of property and equipment is provided using the declining balance method for substantially all assets with estimated lives as follows:

	Leasehold improvements	5 years
	Clinical equipment	5 years
	Computer equipment	3 years
	Office equipment	5 years
	Furniture and fixtures	5 years

Long-Lived Assets

The Company applies the provisions of ASC Topic 360, Property, Plant, and Equipment, which addresses financial accounting and reporting for the impairment or disposal of long-lived assets. ASC 360 requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair values are reduced for the cost of disposal. Based on its review at November 30, 2019 and August 31, 2019, the Company believes there was no impairment of its long-lived assets.

Intangible Assets

The Company’s intangible assets consist of land use rights and a software license which will be amortized over 50 and 7 years, respectively. Amortization will begin when the assets are fully placed in service. The Company performs a test for impairment annually. The land use rights and the software license intangible assets were acquired in January and February 2019, respectively. Based on its reviews at August 31, 2019, the Company believes there was no impairment of its intangible assets.

Goodwill

Goodwill represents the excess of purchase price over the underlying net assets of businesses acquired. Under U.S. GAAP, goodwill is not amortized but is subject to annual impairment tests. At November 30, 2019, the Company recorded goodwill of $188,275, $218,399 and $188,275, respectively, related to its acquisition of APKA Health, Inc. during the fiscal year ended August 31, 2017, Executive Fitness Leaders during the fiscal year ended August 31, 2018 and Action Plus Physiotherapy Rockland during the fiscal year ended August 31, 2019.

Summary of changes in goodwill by acquired businesses is as follows:

	APKA		EFL		Rockland		Total
Balance, August 31, 2019	$	187,675	$	217,703	$	217,703	$	623,081
Foreign currency translation adjustment		600		696		696		1,992
Balance, November 30, 2019	$	188,275	$	218,399	$	218,399	$	625,073

Acquisition Deposits

The Company has signed letters of understanding with two potential acquisition candidates which includes refundable acquisition deposits totaling $606,614 and $716,688 at November 30, 2019 and August 31, 2019, respectively.

Fair Value of Financial Instruments

For certain of the Company’s financial instruments, including cash and equivalents, restricted cash, accounts receivable, advances to suppliers, accounts payable, accrued liabilities and short-term debt, the carrying amounts approximate their fair values due to their short maturities.

FASB ASC Topic 820, Fair Value Measurements and Disclosures, requires disclosure of the fair value of financial instruments held by the Company. FASB ASC Topic 825, Financial Instruments, defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the consolidated balance sheets for receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows:

	●	Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.

	●	Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

	●	Level 3 inputs to the valuation methodology use one or more unobservable inputs which are significant to the fair value measurement.

The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic 480, Distinguishing Liabilities from Equity, and FASB ASC Topic 815, Derivatives and Hedging.

As of November 30, 2019 and August 31, 2019, respectively, the Company did not identify any assets and liabilities required to be presented on the balance sheet at fair value.

Fair Value Measurement on a Non-Recurring Basis

The Company measures the fair value of certain assets on a non-recurring basis, generally quarterly, annually or when events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. These assets include goodwill and intangible assets.

Revenue Recognition

Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (“Topic 606”), became effective for the Company on March 1, 2018. The Company’s revenue recognition disclosure reflects its updated accounting policies that are affected by this new standard. The Company applied the “modified retrospective” transition method for open contracts for the implementation of Topic 606. As sales are and have been primarily from providing healthcare services, and the Company has no significant post-delivery obligations, this new standard did not result in a material recognition of revenue on the Company’s accompanying consolidated financial statements for the cumulative impact of applying this new standard. The Company made no adjustments to its previously reported total revenues, as those periods continue to be presented in accordance with its historical accounting practices under Topic 605, Revenue Recognition.

Revenue from providing healthcare and healthcare related services are recognized under Topic 606 in a manner that reasonably reflects the delivery of its services to customers in return for expected consideration and includes the following elements:

	●	executed contracts with the Company’s customers that it believes are legally enforceable;
	●	identification of performance obligations in the respective contract;
	●	determination of the transaction price for each performance obligation in the respective contract;
	●	Allocation of the transaction price to each performance obligation; and
	●	recognition of revenue only when the Company satisfies each performance obligation.

These five elements, as applied to the Company’s revenue category, are summarized below:

●

Healthcare and healthcare related services - gross service revenue is recorded in the accounting records at the time the services are provided on an accrual basis at the provider’s established rates. The Company reserves a provision for contractual adjustment and discounts that are deducted from gross service revenue. The Company reports revenues net of any sales, use and value added taxes.

Income Taxes

The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes. ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion, or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented.

Stock-Based Compensation

The Company records stock-based compensation in accordance with FASB ASC Topic 718, Compensation – Stock Compensation. FASB ASC Topic 718 requires companies to measure compensation cost for stock-based employee compensation at fair value at the grant date and recognize the expense over the requisite service period. The Company recognizes in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees.

Basic and Diluted Earnings Per Share

Earnings per share is calculated in accordance with ASC Topic 260, Earnings Per Share. Basic earnings per share (“EPS”) is based on the weighted average number of common shares outstanding. Diluted EPS assumes that all dilutive securities are converted. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. There were 10,095,000 options/warrants outstanding as of November 30, 2019. Due to the net loss incurred, potentially dilutive instruments would be anti-dilutive. Accordingly, diluted loss per share is the same as basic loss for all periods presented.

Foreign Currency Transactions and Comprehensive Income

U.S. GAAP generally requires recognized revenue, expenses, gains and losses be included in net income. Certain statements, however, require entities to report specific changes in assets and liabilities, such as gain or loss on foreign currency translation, as a separate component of the equity section of the balance sheet. Such items, along with net income, are components of comprehensive income. The functional currency of the Company’s Canadian subsidiaries is the CAD. Translation gains of $1,144,119 and $1,138,919 at November 30, 2019 and August 31, 2019, respectively, are classified as an item of other comprehensive income in the stockholders’ equity section of the balance sheet.

Statement of Cash Flows

Cash flows from the Company’s operations are calculated based upon the local currencies using the average translation rates. As a result, amounts related to assets and liabilities reported on the statements of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheets.

Recent Accounting Pronouncements

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 requires lessees to recognize lease assets and lease liabilities on the balance sheet and requires expanded disclosures about leasing arrangements. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018 and interim periods in fiscal years beginning after December 15, 2018, with early adoption permitted. ASU 2016-02 and additional ASUs are now codified as ASC 842 - Leases (“ASC 842”). ASC 842 supersedes the lease accounting guidance in ASC 840 Leases and requires lessees to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. It also requires additional disclosures about leasing arrangements. The Company adopted ASC 842 on March 1, 2019 and used the modified retrospective transition approach and did not restate its comparative periods. As of the date of implementation on March 1, 2019, the impact of the adoption of ASC 842 resulted in the recognition of a right of use asset and lease payable obligation on the Company’s consolidated balance sheets of $2,360,787. As the right of use asset and the lease payable obligation were the same upon adoption of ASC 842, there was no cumulative effect impact on the Company’s accumulated deficit.

Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

Note 3 – Related Party Transactions

Due to related parties

Amounts loaned to the Company by stockholders and officers of the Company are payable upon demand. At November 30, 2019 and August 31, 2019, the amount due to related parties was $840,136 and $920,083, respectively.

The Company leases office space from a related party on a month-to-month basis with monthly lease payments of $1,509.

On January 31, 2018, a related party converted $813,125 of outstanding principal and accrued interest into 1,976,483 shares of the Company’s common stock. The per share price used for the conversion of this loan was $0.4114 which was determined based on the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price.

Note 4 – Accounts Receivables, net

Accounts receivables, net at November 30, 2019 and August 31, 2019 consisted of the following:

	November 30,			August 31,
	2019			2019
Trade receivables	$	1,787,472		$	1,631,036
Amounts earned but not billed		327,870			304,059
		2,115,342			1,935,095
Allowance for doubtful accounts		(482,405	)		(471,566	)
Accounts receivable, net	$	1,632,937		$	1,463,529

Note 5 – Other Receivables

Other receivables at November 30, 2019 and August 31, 2019 consisted of the following:

	November 30,			August 31,
	2019			2019
Notes receivable dated April 1, 2015 and amended on May 23, 2017; accrued interest at 8% per annum; secured by certain assets; due March 1, 2019. (currently in default)	$	282,413		$	281,513
Advance to corporation; non-interest bearing; unsecured; due not later than November 18, 2020		30,124			30,028
Advance to corporation; accrues interest at 12% per annum; unsecured; due December 31, 2020		75,310			75,070
Advance to corporation; accrues interest at 10% per annum after the first 60 days; unsecured; due February 7, 2020		225,924			225,924
Advance to corporation; accrues interest at 10% per annum; unsecured; due December 31, 2020		753,100			750,700
Total other receivables		1,366,871			1,363,235
Current portion		(301,234	)		(300,994	)
Long-term portion	$	1,065,637		$	1,062,241

Note 6 – Property and Equipment

Property and equipment at November 30, 2019 and August 31, 2019 consisted of the following:

	November 30,			August 31,
	2019			2019
Leasehold Improvements	$	454,681		$	453,233
Clinical equipment		286,220			285,307
Computer equipment		23,207			23,133
Office equipment		28,684			28,593
Furniture and fixtures		39,019			38,895
		831,811			829,161
Accumulated depreciation		(440,143	)		(418,973	)
Total	$	391,668		$	410,188

Depreciation expense for the three months ended November 30, 2019 and 2018 was $19,918 and $22,601, respectively.

Note 7 – Intangible Assets

Intangible assets at November 30, 2019 and August 31, 2019 consisted of the following:

	November 30,		August 31,
	2019		2019
Land use rights	$	21,600,000	$	21,600,000
Software license		758,567		758,567
		22,358,567		22,358,567
Accumulated amortization		-		-
Total	$	22,358,567	$	22,358,567

There was no amortization expense during the three months ended November 30, 2019 and 2018 as the listed intangible assets have not been placed in service.

Note 8 – Accrued Expenses

Accrued expenses at November 30, 2019 and August 31, 2019 consisted of the following:

	November 30,		August 31,
	2019		2019
Accrued liabilities	$	26,103	$	59,661
Accrued payroll		116,517		115,912
Other		41,619		30,211
	$	184,239	$	205,784

Note 9 – Debentures, related parties

On September 30, 2013, the Company issued five debentures totaling CAD$6,402,512 ($4,968,990 at November 30, 2017) in connection with the acquisition of certain business assets. The holders of the debentures are current stockholders, officers and/or affiliates of the Company. The debentures are secured by all the assets of the Company, accrue interest at 8% per annum and were originally due on September 30, 2016. On December 2, 2017, the debenture holders agreed to extend the due date to September 30, 2019. On September 27, 2019, the debenture holders agreed to extend the due date to September 30, 2021.

On January 31, 2018, the debenture holders converted 75% of the debenture value of $3,894,809 plus accrued interest of $414,965 into 10,475,872 shares of the Company’s common stock. The per share price used for the conversion of each debenture was $0.4114 which was determined based on the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price. At November 30, 2019, the amount of debentures outstanding was $1,205,433.

Note 10 – Leases

The Company determines whether a contract is or contains a lease at inception of the contract and whether that lease meets the classification criteria of a finance or operating lease. When available, the Company uses the rate implicit in the lease to discount lease payments to present value; however, most of the Company’s leases do not provide a readily determinable implicit rate. Therefore, the Company must discount lease payments based on an estimate of its incremental borrowing rate.

The Company leases its corporate office space and certain facilities under long-term operating leases expiring through fiscal year 2028. Effective March 1, 2019, the Company adopted the provision of ASC 842 Leases.

The table below presents the lease related assets and liabilities recorded on the Company’s consolidated balance sheets as of November 30, 2019:

	Classification on Balance Sheet	November 30, 2019
Assets
Operating lease assets	Operating lease right of use assets	$	2,888,608
Total lease assets		$	2,888,608

Liabilities
Current liabilities
Operating lease liability	Current operating lease liability	$	519,229
Noncurrent liabilities
Operating lease liability	Long-term operating lease liability		2,376,722
Total lease liability		$	2,895,951

Lease obligations at November 30, 2019 consisted of the following:

Years ending November 30,
2020	$	727,376
2021		697,267
2022		542,181
2023		448,755
2024		302,152
2025		291,941
Thereafter		720,260
Total payments		3,729,932
Amount representing interest		(833,981	)
Lease obligation, net		2,895,951
Less lease obligation, current portion		(519,229	)
Lease obligation, long-term portion	$	2,376,722

The lease expense for the three months ended November 30, 2019 was $185,371, which consisted of amortization expense of $125,561 and interest expense of $59,810. The cash paid under operating leases during the three months ended November 30, 2019 was $182,321. At November 30, 2019, the weighted average remaining lease terms were 6.6 years and the weighted average discount rate was 8%.

Note 11 – Stockholders’ Deficit

Convertible preferred stock

The Company has authorized 1,000,000 shares of $0.001 par value convertible preferred stock. At November 30, 2019 and August 31, 2019 there were 0 and 0 convertible preferred shares issued and outstanding, respectively.

Common stock

The Company has authorized 499,000,000 shares of $0.001 par value common stock. At November 30, 2019 and August 31, 2019 there were 224,045,876 and 223,691,507 common shares issued and outstanding, respectively.

During the period ended November 30, 2019, the Company issued 354,369 shares of common stock for cash proceeds of $113,399.

Stock options/warrants

On September 8, 2015, the Company adopted the 2015 Incentive Compensation Plan (the “2015 Plan”), which authorizes the issuance of up to 5,000,000 shares of common stock to employees, officers, directors or independent consultants of the Company, provided that no person can be granted shares under the 2015 Plan for services related to raising capital or promotional activities. As of November 30, 2019, 4,987,500 shares were available under the 2015 Plan for future grants, awards, options or share issuances. However, because the shares issuable under the 2015 Plan or issuable upon conversion of awards granted under the 2015 Plan are no longer registered under the Securities Exchange Act of 1934, as amended, the Company does not intend to issue any additional grants under the 2015 Plan.

On January 16, 2018, the Company adopted the Novo Integrated Sciences, Inc. 2018 Incentive Plan (the “2018 Plan”). Under the 2018 Plan, 10,000,000 shares of common stock are authorized for issuance to employees, non-employees, directors and key consultants to the Company or its subsidiaries. The 2018 Plan authorizes equity-based and cash-based incentives for participants. There were 9,875,000 shares available for award at November 30, 2019 under the 2018 Plan.

The following is a summary of stock option/warrant activity:

					Weighted
			Weighted		Average
	Options/		Average		Remaining		Aggregate
	Warrants		Exercise		Contractual		Intrinsic
	Outstanding		Price		Life		Value
Outstanding, August 31, 2019		10,095,000		0.30		3.58	$	1,141,500
Granted		-
Forfeited		-
Exercised		-
Outstanding, November 30, 2019		10,095,000		0.30		3.33	$	2,756,700
Exercisable, November 30, 2019		10,095,000	$	0.30		3.33	$	2,756,700

The exercise price for options/warrants outstanding at November 30, 2019:

Outstanding and Exercisable
Number of
Options/		Exercise
Warrants		Price
	5,500,000	$	0.16
	1,000,000		0.32
	50,000		0.33
	120,000		0.40
	2,000,000		0.42
	100,000		0.50
	1,000,000		0.62
	250,000		0.80
	75,000		0.95
	10,095,000

For options granted during the fiscal year ended August 31, 2019 where the exercise price equaled the stock price at the date of the grant, the weighted-average fair value of such options was $0.94 and the weighted-average exercise price of such options/warrants was $0.95. No options were granted during the fiscal year ending August 31, 2019 where the exercise price was less than the stock price at the date of grant or the exercise price was greater than the stock price at the date of grant.

The fair value of the stock options is being amortized to stock option expense over the vesting period. The Company recorded stock option expense of $0 and $70,846 during the three months ended November 30, 2019 and 2018, respectively. At November 30, 2019, the unamortized stock option expense was $0.

The assumptions used in calculating the fair value of options granted during the current fiscal year ending August 31, 2019 using the Black-Scholes option-pricing model for options granted, through November 30, 2019, are as follows:

Risk-free interest rate	2.78	%
Expected life of the options	3.5 years
Expected volatility	294	%
Expected dividend yield	0	%

Note 12 – Commitments and Contingencies

Litigation

The Company is party to certain legal proceedings from time to time incidental to the conduct of its business. These proceedings could result in fines, penalties, compensatory or treble damages or non-monetary relief. The nature of legal proceedings is such that the Company cannot assure the outcome of any particular matter, and an unfavorable ruling or development could have a materially adverse effect on our consolidated financial position, results of operations and cash flows in the period in which a ruling or settlement occurs. However, based on information available to the Company’s management to date, the Company’s management does not expect that the outcome of any matter pending against the Company is likely to have a materially adverse effect on the Company’s consolidated financial position as of November 30, 2019, results of operations, cash flows or liquidity of the Company.

Note 13 – Subsequent Events

Intellectual Property Asset Purchase Agreement

On December 17, 2019, the Company entered into that certain Intellectual Property Asset Purchase Agreement (the “APA”) by and between the Company and 2731861 Ontario Corp. (the “Seller”), pursuant to which the Company agreed to purchase, and Seller agreed to sell (the “Acquisition”), proprietary designs for an innovative cannabis dosing device, in addition to designs, plans, procedures, and all other material pertaining to the application, construction, operation, and marketing of a cannabis business under the regulations of Health Canada (the “Intellectual Property”). Pursuant to the terms of the APA, the purchase price of the Intellectual Property is 8,000,000 shares of restricted common stock of the Company. The Acquisition closed on December 17, 2019.

Joint Venture Agreement

On December 19, 2019, the Company entered into that certain Joint Venture Agreement (the “JV Agreement”) between the Company and Harvest Gold Farms Inc. (“HGF”) relating to the development, management and arrangement of medicinal farming projects involving hemp and cannabis cash crops (the “Project”). Pursuant to the terms of the JV Agreement, the parties agreed to work in a joint venture relationship, with the Company providing the development and operation of the Project, including sales, and HGF providing the land, farming expertise, biomass and necessary approvals for the development of the Project.

The initial term of the JV Agreement will, unless sooner terminated by consent of all parties, expire in five years from the effective date of the JV Agreement. The Company and HGF may renew the JV Agreement within two years of the expiration of the initial term upon mutual understanding.

Each of the parties agreed to contribute to the start-up of the joint venture (the “JV”) as follows:

●

The Company:

	○	Complete and finalize a business plan and layout plans, a detailed procurement project binder and an implementation and roll-out plan.
	○	Make arrangements for construction and financing options of any facilities required for the profitable farming of medicinal crops or related facilities.
	○	Direct project finance model and selection of engineering, procurement, construction contracts and management service providers.
	○	Arrange for product purchase contracts.

●

HGF:

	○	Provide the land and approvals for greenhouse (if necessary), open field farming and other facilities as required.
	○	Arrange for all required titled land for greenhouses and outdoor agriculture platforms.
	○	Arrange for all building permits, environmental approvals and HGF internal approvals including confirmation of tax-free JV status for the duration of the proposal (if possible).
	○	Provide elite farming expertise for the purposes of maximizing potential profits, inclusive of harvesting techniques and process flow and engineering.

Pursuant to the terms of the JV Agreement, the Company agreed to maintain all financial records (in U.S. GAAP) of the JV, to provide quarterly and annual reporting to all JV stakeholders, and to assign and direct operational staff from onset to agreement termination. The Company agreed to pay HGF 30% of net JV income on an annual basis commencing 12 months after the first full 12-month revenue period, and to purchase product from the JV at a price of cost plus 5%.

In addition, the Company agreed to issue 2,000,000 shares of Company common stock upon achievement of $25,000,000 of net profit by the JV each fiscal year. Such common stock will be delivered to HGF via Novo Healthnet Limited exchangeable preferred shares. Any Company common stock issued to HGF will be subject to pro-rata adjustment in the event that the Company approves, prior to the issuance date, any forward stock split, reverse stock split or other capitalization restructure.

HGF agreed, among other things, to grow medicinal agriculture crop at the highest standard, subject to independent third party biomass testing, in the most profitable manner while maintaining the standards of excellence required to maintain elite status, and to provide a minimum of 7,000 acres for the Primary Project. All staffing, including but not limited to, management, specialized or general labor requirements for farming will be the sole responsibility of HGF.

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The Private Securities Litigation Reform Act of 1995 and Section 27A of the Securities Act of 1933, as amended (the “Securities Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), provide a safe harbor for forward-looking statements made by or on behalf of the Company. The Company and its representatives may from time to time make written or oral statements that are “forward-looking,” including statements contained in this report and other filings with the Securities and Exchange Commission (“SEC”) and in our reports and presentations to stockholders or potential stockholders. In some cases, forward-looking statements can be identified by words such as “believe,” “expect,” “anticipate,” “plan,” “potential,” “continue” or similar expressions. Such forward-looking statements include risks and uncertainties and there are important factors that could cause actual results to differ materially from those expressed or implied by such forward-looking statements. These factors, risks and uncertainties can be found in the Part I, Item 1A, “Risk Factors” section of the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 2019.

Although we believe the expectations reflected in our forward-looking statements are based upon reasonable assumptions, it is not possible to foresee or identify all factors that could have a material effect on the future financial performance of the Company. The forward-looking statements in this report are made on the basis of management’s assumptions and analyses, as of the time the statements are made, in light of their experience and perception of historical conditions, expected future developments and other factors believed to be appropriate under the circumstances.

Except as otherwise required by the federal securities laws, we disclaim any obligation or undertaking to publicly release any updates or revisions to any forward-looking statement contained in this Quarterly Report on Form 10-Q and the information incorporated by reference in this report to reflect any change in our expectations with regard thereto or any change in events, conditions or circumstances on which any statement is based.

Overview of the Company

Through Novo Healthnet Limited (“NHL”), our wholly owned Canadian subsidiary, we deliver multidisciplinary primary health care services and products to over 400,000 patients annually through our 16 corporate-owned clinics and a contracted network of 99 affiliate clinics and 222 eldercare centric homes located across Canada. Our team of multidisciplinary primary health care clinicians and practitioners provide assessment, diagnosis, treatment, pain management, rehabilitation, education and primary prevention for a wide array of orthopedic, musculoskeletal, sports injury, and neurological conditions across various demographics including pediatric, adult, and geriatric populations.

Our clinicians and practitioners provide certain multidisciplinary primary health care services, and related products, beyond the medical doctor first level contact identified as primary care. Our clinicians and practitioners are not licensed medical doctors, physicians, specialist, nurses or nurse practitioners. Our clinicians and practitioners are not authorized to practice primary care medicine and they are not medically licensed to prescribe pharmaceutical based product solutions.

Our specialized multidisciplinary primary health care services include physiotherapy, chiropractic care, manual/manipulative therapy, occupational therapy, eldercare, massage therapy (including pre- and post-partum), acupuncture and functional dry needling, chiropody, stroke and traumatic brain injury/neurological rehabilitation, kinesiology, vestibular therapy, concussion management and baseline testing, trauma sensitive yoga and meditation for concussion-acquired brain injury and occupational stress-PTSD, women’s pelvic health programs, sports medicine therapy, assistive devices, fall prevention education, sports team conditioning programs including event and game coverage, and private personal training.

Certain of the specialty treatment and recovery programs we offer derive from motor vehicle accident injuries, long-term disability cases, corporate wellness, and job-site injuries approved for treatment by the Workplace Safety and Insurance Board. In addition, we offer specialized treatments and products that include cold laser therapeutics, shockwave therapy, custom bracing and orthotics, custom compression therapy/stockings and lymphatic drainage treatment.

Certain of our assessments and treatment technologies include Brain FX, a research based digital cognitive assessment tool measuring cognitive functional skills; and, MyndMove Therapy, a non-invasive functional electrical stimulation (FES) therapy for individuals with arm and hand paralysis due to a stroke, spinal cord or other neurological injury.

As we continue to build our health science platform of services and products through the integration of technology and rehabilitative science, one component of our lateral business growth strategy includes developing business units centered on the direct control of the grow, extraction, manufacturing and distribution processes regarding our hemp and medical cannabidiol products. Additionally, we continue to expand on our patient care philosophy of maintaining an on-going continuous connection with our patient community, beyond the traditional confines of a clinic, by extending oversight of patient diagnosis, care and monitoring, directly into the patient’s home, through remote patient monitoring and mobile telemedicine and diagnostic tools.

Our strict adherence to public regulatory standards, as well as self-imposed standards of excellence and regulation, have allowed us to navigate with ease through the industry’s licensing and regulatory framework. Compliant treatment, data and administrative protocols are managed through a team of highly trained, certified health care and administrative professionals. We and our affiliates provide service to the Canadian property and casualty insurance industry, resulting in a regulated framework governed by the Financial Services Commission of Ontario.

The occupational therapists, physiotherapists and kinesiologists contracted by NHL to provide occupational therapy, physical therapy and fall prevention assessment services are registered with the College of Occupational Therapists of Ontario, the College of Physiotherapists of Ontario and the College of Kinesiologists of Ontario regulatory authorities. In 2013, NHL received its accreditation from the Commission on Accreditation of Rehabilitation Facilities (“CARF”). Currently, NHL is renewing its CARF accreditation.

Recent Developments

U.S. LA Fitness License Agreement & Guaranty

On September 24, 2019, Novomerica Health Group Inc. (“Novomerica”), a wholly owned subsidiary of the Company, entered into a Master Facility License Agreement (the “U.S. License Agreement”) with Fitness International, LLC and Fitness & Sports Clubs, LLC (together with Fitness International, LLC, “LA Fitness U.S.”). Pursuant to the terms of the U.S. License Agreement, the parties agreed that from time to time as set forth in the U.S. License Agreement or as the parties otherwise agree, Novomerica may wish to identify sublicensees to provide certain services in facilities operated by LA Fitness U.S., and LA Fitness U.S. may desire to grant to such sublicenses the right to do the same. Upon execution of applicable documentation as may be required by the U.S. License Agreement, the sublicensee (which may be Novomerica, if Novomerica desires to provide Services (as hereinafter defined) itself) shall have the right, subject to the terms of the U.S. License Agreement, to (i) occupy and use, on an exclusive basis, for the purposes of providing outpatient physical and/or occupational therapy as provided in the U.S. License Agreement (the “Services”), with the applicable LA Fitness U.S. facility, and (ii) access and use, on a non-exclusive basis, for the purpose of providing the Services, the applicable facility’s equipment and a pool lane, and (iii) use, on a non-exclusive basis, the applicable facility’s common areas solely as necessary to access the facility’s service area, equipment and a pool lane.

Pursuant to the terms of the U.S. License Agreement, six separate initial licenses in Ohio were granted. Novomerica agreed to develop and open for business (a) at least four of such facilities by December 31, 2019, and (b) beginning in January 2020, at least two of such additional facilities per calendar month until all such facilities are opened for business (the “U.S. Development Schedule”). As of January 13, 2020, Novomerica and LA Fitness U.S. are negotiating an amendment to the U.S. License Agreement that would have the effect, among other things, of adjusting the U.S. Development Schedule.

With respect to each license granted under the U.S. License Agreement, for the period beginning as of the commencement date of each such license and continuing until the expiration or earlier termination of such license, Novomerica shall pay to LA Fitness U.S. a monthly payment in an agreed upon amount.

Unless sooner terminated as provided in the U.S. License Agreement, the term of the U.S. License Agreement shall expire simultaneously with the expiration of earlier termination of the License Term (as such term is defined in the U.S. License Agreement) of the last remaining license granted under the U.S. License Agreement.

Pursuant to the terms of the U.S. License Agreement, the Company agreed to execute that certain Guaranty Agreement (the “U.S. Guaranty”) dated September 24, 2019 by and between the Company and LA Fitness U.S. Pursuant to the terms of the U.S. Guaranty, the Company irrevocably guaranteed the full, unconditional and prompt payment and performance of all of Novomerica’s obligations and liabilities under the U.S. License Agreement.

Canada LA Fitness License Agreement & Guaranty

On September 24, 2019, NHL entered into a Master Facility License Agreement (“Canada License Agreement”) with LAF Canada Company (“LA Fitness Canada”). Pursuant to the terms of the Canada License Agreement, the parties agreed that from time to time as set forth in the Canada License Agreement or as the parties otherwise agree, NHL may wish to identify sublicensees to provide certain services in facilities operated by LA Fitness Canada, and LA Fitness Canada may desire to grant to such sublicensees the right to do the same. Upon execution of applicable documentation as may be required by the Canada License Agreement, the sublicensee (which may be NHL, if NHL desires to provide Services (as hereinafter defined) itself) shall have the right, subject to the terms of the Canada License Agreement, to (i) occupy and use, on an exclusive basis, for the purposes of providing the Services, with the applicable LA Fitness Canada facility, and (ii) access and use, on a non-exclusive basis, for the purpose of providing the Services, the applicable facility’s equipment and a pool lane, and (iii) use, on a non-exclusive basis, the applicable facility’s common areas solely as necessary to access the facility’s service area, equipment and a pool lane.

Pursuant to the terms of the Canada License Agreement, 18 separate initial licenses in Ontario, Canada and Alberta, Canada were granted. NHL agreed to develop and open for business (a) at least four of such facilities by December 31, 2019, and (b) beginning in January 2020, at least two of such additional facilities per calendar month until all such facilities are opened for business. (the “Canada Development Schedule”). As of January 13, 2020, NHL and LA Fitness Canada are negotiating an amendment to the Canada License Agreement that would have the effect, among other things, of adjusting the Canada Development Schedule.

With respect to each license granted under the Canada License Agreement, for the period beginning as of the commencement date of each such license and continuing until the expiration or earlier termination of such license, NHL shall pay to LA Fitness Canada a monthly payment in an agreed upon amount.

Unless sooner terminated as provided in the Canada License Agreement, the term of the Canada License Agreement shall expire simultaneously with the expiration of earlier termination of the License Term (as such term is defined in the Canada License Agreement) of the last remaining license granted under the Canada License Agreement.

Pursuant to the terms of the Canada License Agreement, the Company agreed to execute that certain Guaranty Agreement (the “Canada Guaranty”) dated September 24, 2019 by and between the Company and LA Fitness Canada. Pursuant to the terms of the Canada Guaranty, the Company irrevocably guaranteed the full, unconditional and prompt payment and performance of all of NHL’s obligations and liabilities under the Canada License Agreement.

Intellectual Property Asset Purchase Agreement

Joint Venture Agreement

Each of the parties agreed to contribute to the start-up of the joint venture (the “JV”) as follows:

●

The Company:

	○	Complete and finalize a business plan and layout plans, a detailed procurement project binder and an implementation and roll-out plan.
	○	Make arrangements for construction and financing options of any facilities required for the profitable farming of medicinal crops or related facilities.
	○	Direct project finance model and selection of engineering, procurement, construction contracts and management service providers.
	○	Arrange for product purchase contracts.

●

HGF:

	○	Provide the land and approvals for greenhouse (if necessary), open field farming and other facilities as required.
	○	Arrange for all required titled land for greenhouses and outdoor agriculture platforms.
	○	Arrange for all building permits, environmental approvals and HGF internal approvals including confirmation of tax-free JV status for the duration of the proposal (if possible).
	○	Provide elite farming expertise for the purposes of maximizing potential profits, inclusive of harvesting techniques and process flow and engineering.

In addition, the Company agreed to issue 2,000,000 shares of Company common stock upon achievement of $25,000,000 of net profit by the JV each fiscal year. Such common stock will be delivered to HGF via NHL exchangeable preferred shares. Any Company common stock issued to HGF will be subject to pro-rata adjustment in the event that the Company approves, prior to the issuance date, any forward stock split, reverse stock split or other capitalization restructure.

For the three months ended November 30, 2019 compared to the three months ended November 30, 2018

Revenues for the three months ended November 30, 2019 were $2,548,610, representing an increase of $236,988, or 10.3%, from $2,311,622 for the same period in 2018. The increase in revenue is principally due to providing additional eldercare services and to the acquisition of Action Plus Physiotherapy Rockland in July 2019.

Cost of revenues for the three months ended November 30, 2019 were $1,632,941, representing an increase of $204,858 or 14.3%, from $1,428,083 for the same period in 2018. The increase in cost of revenues is principally due the increase in revenue. Cost of revenues as a percentage of revenue was 64.1% for the three months ended November 30, 2019 and 61.8% for same period in 2018. The increase in cost of revenues as a percentage of revenue is principally due to higher costs.

Operating costs for the three months ended November 30, 2019 were $992,494, representing a decrease of $106,397, or 9.7%, from $1,098,891 for the same period in 2018. The decrease in operating costs is primarily attributed to a reduction in stock-based compensation and selling expenses.

Interest expense for the three months ended November 30, 2019 was $40,329, representing a decrease of $5,992, or 12.9%, from $46,321 for the same period in 2018. The decrease is due to less debt outstanding.

Net loss for the three months ended November 30, 2019 was $88,959, representing a decrease of $167,625, or 65.3%, from $256,584 for the same period in 2018. The decrease in net loss is due to the reasons described above.

Liquidity and Capital Resources

As shown in the accompanying financial statements, for the three months ended November 30, 2019, the Company had a net loss of $88,959.

During the three months ended November 30, 2019, the Company used cash in operating activities of $297,863 compared to $162,957 for the same period in 2018. The principal reason for the increase is an increase in accounts receivable and prepaid expenses and other current assets and a decrease in accounts payable.

During the three months ended November 30, 2019, the Company generated cash from investing activities of $114,015 compared to cash used in investing activities of $74,408 for the same period in 2018. The principal reason for the change is the return of an acquisition deposit and a decrease in the purchase of furniture and equipment offset by the payment of an acquisition deposit.

During the three months ended November 30, 2019, the Company generated cash of $30,147 from financing activities compared to $497,375 for the same period in 2018. The principal reason for the change is the sale of shares of common stock for $113,399 during the three months ended November 30, 2019, compared to $531,929 for the same period in 2018 and an increase in repayments to related parties for the three months ended November 30, 2019.

On October 12, 2019, the Company sold 235,400 restricted shares of common stock to an accredited investor residing outside the United States for a purchase price of $75,328, resulting in an effective price per share of $0.32. The shares were issued on October 15, 2019.

On October 19, 2019, the Company sold 118,969 restricted shares of common stock to an accredited investor residing outside the United States for a purchase price of $38,071, resulting in an effective price per share of $0.32. The shares were issued on October 22, 2019.

Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.

Critical Accounting Policies and Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

We believe that the following critical policies affect our more significant judgments and estimates used in preparation of our financial statements.

Use of Estimates

Noncontrolling Interest

The Company follows Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 810, Consolidation, which governs the accounting for and reporting of non-controlling interests (“NCIs”) in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCIs be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or losses, and that losses of a partially owned consolidated subsidiary be allocated to the NCI even when such allocation might result in a deficit balance.

The net income (loss) attributed to the NCI is separately designated in the accompanying consolidated statements of operations and other comprehensive income (loss).

Revenue Recognition

	●	executed contracts with the Company’s customers that it believes are legally enforceable;

	●	identification of performance obligations in the respective contract;

	●	determination of the transaction price for each performance obligation in the respective contract;

	●	allocation of the transaction price to each performance obligation; and

	●	recognition of revenue only when the Company satisfies each performance obligation.

These five elements, as applied to the Company’s revenue category, are summarized below:

●

Stock-Based Compensation

Basic and Diluted Earnings Per Share

Foreign Currency Transactions and Comprehensive Income

U.S. GAAP generally requires recognized revenue, expenses, gains and losses be included in net income. Certain statements, however, require entities to report specific changes in assets and liabilities, such as gain or loss on foreign currency translation, as a separate component of the equity section of the balance sheet. Such items, along with net income, are components of comprehensive income. The functional currency of the Company’s Canadian subsidiaries is the Canadian dollar. Translation gains (losses) are classified as an item of other comprehensive income in the stockholders’ equity section of the balance sheet.

New Accounting Pronouncements

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 requires lessees to recognize lease assets and lease liabilities on the balance sheet and requires expanded disclosures about leasing arrangements. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018 and interim periods in fiscal years beginning after December 15, 2018, with early adoption permitted. ASU 2016-02 and additional ASUs are now codified as Accounting Standards Codification Standard (“ASC”) 842 - Leases (“ASC 842”). ASC 842 supersedes the lease accounting guidance in ASC 840 Lease and requires lessees to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. It also requires additional disclosures about leasing arrangements. The Company adopted ASC 842 on March 1, 2019 and used the modified retrospective transition approach and did not restate its comparative periods. As of the date of implementation on March 1, 2019, the impact of the adoption of ASC 842 resulted in the recognition of a right of use asset and lease payable obligation on the Company’s consolidated balance sheets of $2,360,787. As the right of use asset and the lease payable obligation were the same upon adoption of ASC 842, there was no cumulative effect impact on the Company’s accumulated deficit.

Recent accounting pronouncements issued by the FASB, the American Institute of Certified Public Accountants and the SEC did not or are not believed by management to have a material effect on the Company’s financial statements.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable.

ITEM 4. CONTROLS AND PROCEDURES

The Company’s Chief Executive Officer and Principal Financial Officer have evaluated the effectiveness of the Company’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of November 30, 2019. Based upon such evaluation, the Chief Executive Officer and Principal Financial Officer have concluded that, as of November 30, 2019, the Company’s disclosure controls and procedures were not effective as required under Rules 13a-15(e) and 15d-15(e) under the Exchange Act.

Changes in Internal Control Over Financial Reporting

There were no changes in the Company’s internal control over financial reporting identified in connection with the evaluation required by paragraph (d) of Rule 13a-15 or 15d-15 of the Exchange Act that occurred during the fiscal quarter ended November 30, 2019 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

Except as set forth herein, as of the date of this Quarterly Report on Form 10-Q, there are no material pending legal proceedings, other than ordinary routine litigation incidental to our business, to which we are a party or which our property is the subject. In addition, none of our officers, directors, affiliates or 5% stockholders (or any associates thereof) is a party adverse to us, or has a material interest adverse to us, in any material proceeding.

ITEM 1A. RISK FACTORS

None.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

On October 12, 2019, the Company sold 235,400 restricted shares of common stock to an accredited investor for a purchase price of $75,328. The shares were issued on October 15, 2019.

On October 19, 2019, the Company sold 118,969 restricted shares of common stock to an accredited investor for a purchase price of $38,071. The shares were issued on October 22, 2019.

The above sales were made pursuant to an exemption from registration as set forth in Regulation S under the Securities Act. The issuances involved an offer and sale of securities outside the United States. The offers and sales were made in offshore transactions and no directed selling efforts were made by the issuer, a distributor, their affiliates or any persons acting on their behalf.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

There have been no defaults in any material payments during the covered period.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

ITEM 5. OTHER INFORMATION

(a) None.

(b) There have been no material changes to the procedures by which security holders may recommend nominees to the Company’s Board of Directors since the Company last provided disclosure in response to the requirements of Item 407(c)(3) of Regulation S-K.

ITEM 6. EXHIBITS

Exhibit Number		Description of Document

31.1		Rule 13a-14(a) Certification of Principal Executive Officer.

31.2		Rule 13a-14(a) Certification of Principal Financial Officer.

32.1		Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, of Principal Executive Officer and Principal Financial Officer.

101.INS		XBRL Instance Document

101.SCH		XBRL Taxonomy Extension Schema Document

101.CAL		XBRL Taxonomy Extension Calculation Linkbase

101.DEF		XBRL Taxonomy Extension Definition Linkbase

101.LAB		XBRL Taxonomy Extension Labels Linkbase

101.PRE		XBRL Taxonomy Extension Presentation Linkbase

SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has caused this report to be signed on its behalf by the undersigned, thereto duly authorized.

	NOVO INTEGRATED SCIENCES, INC.

Dated: January 13, 2020	By:	/s/ Robert Mattacchione
		Robert Mattacchione
		Chief Executive Officer (principal executive officer)

	By:	/s/ Klara Radulyne
		Klara Radulyne
		Principal Financial Officer

EX-31.1 2 ex31-1.htm

EXHIBIT 31.1

CERTIFICATIONS

I, Robert Mattacchione, certify that:

1.	I have reviewed this quarterly report on Form 10-Q for the quarter ended November 30, 2019 of Novo Integrated Sciences, Inc.; and

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; and

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; and

4.	The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

	a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

	b)	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

	c)	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;

	d)	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of the annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

	a)	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

	b)	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: January 13, 2020	By:	/s/ Robert Mattacchione
		Robert Mattacchione
		Chief Executive Officer (principal executive officer)

EX-31.2 3 ex31-2.htm

EXHIBIT 31.2

CERTIFICATIONS

I, Klara Radulyne, certify that:

1.	I have reviewed this quarterly report on Form 10-Q for the quarter ended November 30, 2019 of Novo Integrated Sciences, Inc.; and

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; and

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; and

4.	The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

	a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

	b)	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

	c)	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;

	d)	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of the annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

	a)	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

	b)	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: January 13, 2020	By:	/s/ Klara Radulyne
		Klara Radulyne
		Principal Financial Officer

EX-32.1 4 ex32-1.htm

EXHIBIT 32.1

CERTIFICATION

PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Novo Integrated Sciences, Inc. (the “Company”) on Form 10-Q for the quarter ended November 30, 2019 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Robert Mattacchione, Chief Executive Officer of the Company, and I, Klara Radulyne, Principal Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to my knowledge:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Date: January 13, 2020	/s/ Robert Mattacchione
	Robert Mattacchione, Chief Executive Officer (principal executive officer)

	/s/ Klara Radulyne
	Klara Radulyne, Principal Financial Officer (principal financial officer)

This certification accompanies this Quarterly Report on Form 10-Q pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by such Act, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Such certification will not be deemed to be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act, except to the extent that the Company specifically incorporates it by reference.

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188275

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217703

625073

188275

218399

188275

25608

34780

716688

606614

5200

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531929

51300

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497375

Note 1 - Organization and Basis of Presentation   Organization and Line of Business   Novo Integrated Sciences, Inc. (“Novo Integrated”) was incorporated in Delaware on November 27, 2000, under the name Turbine Truck Engines, Inc. On February 20, 2008, the Company was re-domiciled to the State of Nevada. Effective July 12, 2017, the Company’s name was changed to Novo Integrated Sciences, Inc. When used herein, the terms the “Company,” “we,” “us” and “our” refer to Novo Integrated and its consolidated subsidiaries.   The Company delivers multi-disciplinary primary healthcare to over 400,000 patients annually through our 16 corporate-owned clinics and a contracted network of 99 affiliate clinics and 222 eldercare centric homes located across Canada. Our team of practitioners and staff are trained for assessment, diagnosis, treatment, pain management, rehabilitation and primary prevention. Our specialized services and products include physiotherapy, chiropractic care, occupational therapy, eldercare, laser therapeutics, massage therapy, acupuncture, chiropody, neurological functions, kinesiology, concussion management and baseline testing, women’s pelvic health, sports medicine therapy, assistive devices and private personal training. We do not provide primary care medical services, none of our employees practice primary care medicine, and our services do not require a medical or nursing license.   Since inception and through May 9, 2017, our activities and business operations were limited to raising capital, organizational matters and the implementation of our business plan related to research, development, testing and commercialization of various alternative energy technologies.   On April 25, 2017 (the “Effective Date”), we entered into a Share Exchange Agreement (the “Share Exchange Agreement”) by and between (i) Novo Integrated; (ii) Novo Healthnet Limited, Inc. (“NHL”), (iii) ALMC-ASAP Holdings Inc. (“ALMC”); (iv) Michael Gaynor Family Trust (the “MGFT”); (v) 1218814 Ontario Inc. (“1218814”) and (vi) Michael Gaynor Physiotherapy Professional Corp. (“MGPP,” and together with ALMC, MGFT and 1218814, the “NHL Shareholders”). Pursuant to the terms of the Share Exchange Agreement, Novo Integrated agreed to acquire from the NHL Shareholders all of the shares of both common and preferred stock of NHL, held by the NHL Shareholders, in exchange for the issuance, by Novo Integrated, to the NHL Shareholders of shares of Novo Integrated common stock, such that following the closing of the Share Exchange Agreement, the NHL Shareholders would own 167,797,406 restricted shares Novo Integrated common stock, representing 85% of the issued and outstanding Novo Integrated common stock, calculated including all granted and issued options or warrants to acquire Novo Integrated common stock as of the Effective Date, but to exclude shares of Novo Integrated common stock that are subject to a then-current Regulation S offering that was undertaken by Novo Integrated (the “Exchange”).   On May 9, 2017, the Exchange closed and, as a result, NHL became a wholly owned subsidiary of Novo Integrated.   The Exchange was accounted for as a reverse acquisition under the purchase method of accounting since NHL obtained control of Novo Integrated Sciences, Inc. Accordingly, the Exchange was recorded as a recapitalization of NHL, with NHL being treated as the continuing entity. The historical financial statements presented are the financial statements of NHL. The Share Exchange Agreement was treated as a recapitalization and not as a business combination; therefore, no pro forma information is disclosed. At the closing date of the Exchange, the net assets of the legal acquirer, Novo Integrated Sciences, Inc., were $6,904.   The unaudited consolidated financial statements are prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The information furnished herein reflects all adjustments, consisting only of normal recurring adjustments, which in the opinion of management, are necessary to fairly state the Company’s financial position, the results of its operations, and cash flows for the periods presented. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) were omitted pursuant to such rules and regulations. The results of operations for the three months ended November 30, 2019 are not necessarily indicative of the results for the year ending August 31, 2020.    Basis of Presentation   The accompanying consolidated financial statements were prepared in conformity with U.S. GAAP. The Company’s Canadian subsidiaries’ functional currency is the Canadian Dollar (“CAD”); however, the accompanying consolidated financial statements were translated and presented in United States Dollars (“$” or “USD”).   Foreign Currency Translation   The accounts of the Company’s Canadian subsidiaries are maintained in CAD. The accounts of these subsidiaries are translated into USD in accordance with Accounting Standards Codification (“ASC”) Topic 830 Foreign Currency Transaction, with the CAD as the functional currency. According to Topic 830, all assets and liabilities are translated at the exchange rate on the balance sheet date, stockholders’ equity is translated at historical rates and statement of operations items are translated at the weighted average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with ASC Topic 220, Comprehensive Income. Gains and losses resulting from the translations of foreign currency transactions and balances are reflected in the statement of operations and comprehensive income. The following table details the exchange rates used for the respective periods:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">November 30, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">November 30, 2018</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">August 31, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 44%">Period end: CAD to USD exchange rate</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">0.7531</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">0.7761</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">0.7647</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Average period: CAD to USD exchange rate</td> <td> </td> <td>$</td> <td style="text-align: right">0.7564</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">0.7973</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> </table>

Note 2 – Summary of Significant Accounting Policies   Use of Estimates   The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.   Principles of Consolidation   The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, NHL, Novo Healthnet Rehab Limited, Novo Assessments Inc., and an 80% interest in Novo Healthnet Kemptville Centre, Inc., a Back on Track Physiotherapy and Health Centre clinic operated by NHL. All of the Company’s subsidiaries are incorporated under the laws of the Province of Ontario, Canada. All intercompany transactions have been eliminated.   Noncontrolling Interest   The Company follows Financial Accounting Standards Board (“FASB”) ASC Topic 810, Consolidation, which governs the accounting for and reporting of non-controlling interests (“NCIs”) in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCIs be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or losses, and that losses of a partially owned consolidated subsidiary be allocated to the NCI even when such allocation might result in a deficit balance.   The net income (loss) attributed to the NCI is separately designated in the accompanying consolidated statements of operations and other comprehensive income (loss).   Cash Equivalents   For the purpose of the statement of cash flows, cash equivalents include time deposits, certificate of deposits, and all highly liquid debt instruments with original maturities of three months or less.   Accounts Receivable   Accounts receivable are recorded, net of allowance for doubtful accounts and sales returns. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentration, customer credit worthiness, current economic trends and changes in customer payment patterns to determine if the allowance for doubtful accounts is adequate. An estimate for doubtful accounts is made when collection of the full amount is no longer probable. Delinquent account balances are written-off after management has determined that the likelihood of collection is not probable and known bad debts are written off against the allowance for doubtful accounts when identified. As of November 30, 2019 and August 31, 2019, the allowance for uncollectible accounts receivable was $482,405 and $471,566, respectively.   Property and Equipment   Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation of property and equipment is provided using the declining balance method for substantially all assets with estimated lives as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 7%"> </td> <td style="width: 48%">Leasehold improvements</td> <td style="width: 45%">5 years</td></tr> <tr style="vertical-align: top; background-color: white"> <td> </td> <td>Clinical equipment</td> <td>5 years</td></tr> <tr style="vertical-align: top"> <td> </td> <td>Computer equipment</td> <td>3 years</td></tr> <tr style="vertical-align: top; background-color: white"> <td> </td> <td>Office equipment</td> <td>5 years</td></tr> <tr style="vertical-align: top"> <td> </td> <td>Furniture and fixtures</td> <td>5 years</td></tr> </table>   Long-Lived Assets   The Company applies the provisions of ASC Topic 360, Property, Plant, and Equipment, which addresses financial accounting and reporting for the impairment or disposal of long-lived assets. ASC 360 requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair values are reduced for the cost of disposal. Based on its review at November 30, 2019 and August 31, 2019, the Company believes there was no impairment of its long-lived assets.   Intangible Assets   The Company’s intangible assets consist of land use rights and a software license which will be amortized over 50 and 7 years, respectively. Amortization will begin when the assets are fully placed in service. The Company performs a test for impairment annually. The land use rights and the software license intangible assets were acquired in January and February 2019, respectively. Based on its reviews at August 31, 2019, the Company believes there was no impairment of its intangible assets.   Goodwill   Goodwill represents the excess of purchase price over the underlying net assets of businesses acquired. Under U.S. GAAP, goodwill is not amortized but is subject to annual impairment tests. At November 30, 2019, the Company recorded goodwill of $188,275, $218,399 and $188,275, respectively, related to its acquisition of APKA Health, Inc. during the fiscal year ended August 31, 2017, Executive Fitness Leaders during the fiscal year ended August 31, 2018 and Action Plus Physiotherapy Rockland during the fiscal year ended August 31, 2019.   Summary of changes in goodwill by acquired businesses is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">APKA</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">EFL</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Rockland</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Total</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 44%">Balance, August 31, 2019</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">187,675</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">217,703</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">217,703</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">623,081</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Foreign currency translation adjustment</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">600</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">696</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">696</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,992</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Balance, November 30, 2019</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">188,275</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">218,399</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">218,399</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">625,073</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   Acquisition Deposits   The Company has signed letters of understanding with two potential acquisition candidates which includes refundable acquisition deposits totaling $606,614 and $716,688 at November 30, 2019 and August 31, 2019, respectively.   Fair Value of Financial Instruments   For certain of the Company’s financial instruments, including cash and equivalents, restricted cash, accounts receivable, advances to suppliers, accounts payable, accrued liabilities and short-term debt, the carrying amounts approximate their fair values due to their short maturities.   FASB ASC Topic 820, Fair Value Measurements and Disclosures, requires disclosure of the fair value of financial instruments held by the Company. FASB ASC Topic 825, Financial Instruments, defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the consolidated balance sheets for receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify"> </td> <td style="width: 24px; text-align: justify">●</td> <td style="text-align: justify">Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Level 3 inputs to the valuation methodology use one or more unobservable inputs which are significant to the fair value measurement. </td></tr> </table>   The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic 480, Distinguishing Liabilities from Equity, and FASB ASC Topic 815, Derivatives and Hedging.   As of November 30, 2019 and August 31, 2019, respectively, the Company did not identify any assets and liabilities required to be presented on the balance sheet at fair value.   Fair Value Measurement on a Non-Recurring Basis   The Company measures the fair value of certain assets on a non-recurring basis, generally quarterly, annually or when events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. These assets include goodwill and intangible assets.   Revenue Recognition   Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (“Topic 606”), became effective for the Company on March 1, 2018. The Company’s revenue recognition disclosure reflects its updated accounting policies that are affected by this new standard. The Company applied the “modified retrospective” transition method for open contracts for the implementation of Topic 606. As sales are and have been primarily from providing healthcare services, and the Company has no significant post-delivery obligations, this new standard did not result in a material recognition of revenue on the Company’s accompanying consolidated financial statements for the cumulative impact of applying this new standard. The Company made no adjustments to its previously reported total revenues, as those periods continue to be presented in accordance with its historical accounting practices under Topic 605, Revenue Recognition.   Revenue from providing healthcare and healthcare related services are recognized under Topic 606 in a manner that reasonably reflects the delivery of its services to customers in return for expected consideration and includes the following elements:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify"> </td> <td style="width: 24px; text-align: justify">●</td> <td style="text-align: justify">executed contracts with the Company’s customers that it believes are legally enforceable;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">identification of performance obligations in the respective contract;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">determination of the transaction price for each performance obligation in the respective contract;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Allocation of the transaction price to each performance obligation; and</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">recognition of revenue only when the Company satisfies each performance obligation.</td></tr> </table>   These five elements, as applied to the Company’s revenue category, are summarized below:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify"> </td> <td style="width: 24px; text-align: justify">●</td> <td style="text-align: justify">Healthcare and healthcare related services - gross service revenue is recorded in the accounting records at the time the services are provided on an accrual basis at the provider’s established rates. The Company reserves a provision for contractual adjustment and discounts that are deducted from gross service revenue. The Company reports revenues net of any sales, use and value added taxes.</td></tr> </table>   Income Taxes   The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes. ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion, or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.   Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented.   Stock-Based Compensation   The Company records stock-based compensation in accordance with FASB ASC Topic 718, Compensation – Stock Compensation. FASB ASC Topic 718 requires companies to measure compensation cost for stock-based employee compensation at fair value at the grant date and recognize the expense over the requisite service period. The Company recognizes in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees.   Basic and Diluted Earnings Per Share   Earnings per share is calculated in accordance with ASC Topic 260, Earnings Per Share. Basic earnings per share (“EPS”) is based on the weighted average number of common shares outstanding. Diluted EPS assumes that all dilutive securities are converted. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. There were 10,095,000 options/warrants outstanding as of November 30, 2019. Due to the net loss incurred, potentially dilutive instruments would be anti-dilutive. Accordingly, diluted loss per share is the same as basic loss for all periods presented.   Foreign Currency Transactions and Comprehensive Income   U.S. GAAP generally requires recognized revenue, expenses, gains and losses be included in net income. Certain statements, however, require entities to report specific changes in assets and liabilities, such as gain or loss on foreign currency translation, as a separate component of the equity section of the balance sheet. Such items, along with net income, are components of comprehensive income. The functional currency of the Company’s Canadian subsidiaries is the CAD. Translation gains of $1,144,119 and $1,138,919 at November 30, 2019 and August 31, 2019, respectively, are classified as an item of other comprehensive income in the stockholders’ equity section of the balance sheet.   Statement of Cash Flows   Cash flows from the Company’s operations are calculated based upon the local currencies using the average translation rates. As a result, amounts related to assets and liabilities reported on the statements of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheets.   Recent Accounting Pronouncements   In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 requires lessees to recognize lease assets and lease liabilities on the balance sheet and requires expanded disclosures about leasing arrangements. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018 and interim periods in fiscal years beginning after December 15, 2018, with early adoption permitted. ASU 2016-02 and additional ASUs are now codified as ASC 842 - Leases (“ASC 842”). ASC 842 supersedes the lease accounting guidance in ASC 840 Leases and requires lessees to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. It also requires additional disclosures about leasing arrangements. The Company adopted ASC 842 on March 1, 2019 and used the modified retrospective transition approach and did not restate its comparative periods. As of the date of implementation on March 1, 2019, the impact of the adoption of ASC 842 resulted in the recognition of a right of use asset and lease payable obligation on the Company’s consolidated balance sheets of $2,360,787. As the right of use asset and the lease payable obligation were the same upon adoption of ASC 842, there was no cumulative effect impact on the Company’s accumulated deficit.   Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

Note 3 – Related Party Transactions   Due to related parties   Amounts loaned to the Company by stockholders and officers of the Company are payable upon demand. At November 30, 2019 and August 31, 2019, the amount due to related parties was $840,136 and $920,083, respectively.    The Company leases office space from a related party on a month-to-month basis with monthly lease payments of $1,509.   On January 31, 2018, a related party converted $813,125 of outstanding principal and accrued interest into 1,976,483 shares of the Company’s common stock. The per share price used for the conversion of this loan was $0.4114 which was determined based on the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price.

Note 5 – Other Receivables   Other receivables at November 30, 2019 and August 31, 2019 consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center">November 30,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">August 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Notes receivable dated April 1, 2015 and amended on May 23, 2017; accrued interest at 8% per annum; secured by certain assets; due March 1, 2019. (currently in default)</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">282,413</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">281,513</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Advance to corporation; non-interest bearing; unsecured; due not later than November 18, 2020</td> <td> </td> <td> </td> <td style="text-align: right">30,124</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">30,028</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Advance to corporation; accrues interest at 12% per annum; unsecured; due December 31, 2020</td> <td> </td> <td> </td> <td style="text-align: right">75,310</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">75,070</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Advance to corporation; accrues interest at 10% per annum after the first 60 days; unsecured; due February 7, 2020</td> <td> </td> <td> </td> <td style="text-align: right">225,924</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">225,924</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Advance to corporation; accrues interest at 10% per annum; unsecured; due December 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">753,100</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">750,700</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total other receivables</td> <td> </td> <td> </td> <td style="text-align: right">1,366,871</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,363,235</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Current portion</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(301,234</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(300,994</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt">Long-term portion</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,065,637</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,062,241</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

Note 6 – Property and Equipment   Property and equipment at November 30, 2019 and August 31, 2019 consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center">November 30,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">August 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Leasehold Improvements</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">454,681</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">453,233</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Clinical equipment</td> <td> </td> <td> </td> <td style="text-align: right">286,220</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">285,307</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Computer equipment</td> <td> </td> <td> </td> <td style="text-align: right">23,207</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">23,133</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Office equipment</td> <td> </td> <td> </td> <td style="text-align: right">28,684</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">28,593</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Furniture and fixtures</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">39,019</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">38,895</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right">831,811</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">829,161</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Accumulated depreciation</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(440,143</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(418,973</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">391,668</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">410,188</td> <td> </td></tr> </table>   Depreciation expense for the three months ended November 30, 2019 and 2018 was $19,918 and $22,601, respectively.

Note 9 – Debentures, related parties   On September 30, 2013, the Company issued five debentures totaling CAD$6,402,512 ($4,968,990 at November 30, 2017) in connection with the acquisition of certain business assets. The holders of the debentures are current stockholders, officers and/or affiliates of the Company. The debentures are secured by all the assets of the Company, accrue interest at 8% per annum and were originally due on September 30, 2016. On December 2, 2017, the debenture holders agreed to extend the due date to September 30, 2019. On September 27, 2019, the debenture holders agreed to extend the due date to September 30, 2021.   On January 31, 2018, the debenture holders converted 75% of the debenture value of $3,894,809 plus accrued interest of $414,965 into 10,475,872 shares of the Company’s common stock. The per share price used for the conversion of each debenture was $0.4114 which was determined based on the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price. At November 30, 2019, the amount of debentures outstanding was $1,205,433.

Note 11 – Stockholders’ Deficit   Convertible preferred stock   The Company has authorized 1,000,000 shares of $0.001 par value convertible preferred stock. At November 30, 2019 and August 31, 2019 there were 0 and 0 convertible preferred shares issued and outstanding, respectively.   Common stock   The Company has authorized 499,000,000 shares of $0.001 par value common stock. At November 30, 2019 and August 31, 2019 there were 224,045,876 and 223,691,507 common shares issued and outstanding, respectively.   During the period ended November 30, 2019, the Company issued 354,369 shares of common stock for cash proceeds of $113,399.   Stock options/warrants   On September 8, 2015, the Company adopted the 2015 Incentive Compensation Plan (the “2015 Plan”), which authorizes the issuance of up to 5,000,000 shares of common stock to employees, officers, directors or independent consultants of the Company, provided that no person can be granted shares under the 2015 Plan for services related to raising capital or promotional activities. As of November 30, 2019, 4,987,500 shares were available under the 2015 Plan for future grants, awards, options or share issuances. However, because the shares issuable under the 2015 Plan or issuable upon conversion of awards granted under the 2015 Plan are no longer registered under the Securities Exchange Act of 1934, as amended, the Company does not intend to issue any additional grants under the 2015 Plan.   On January 16, 2018, the Company adopted the Novo Integrated Sciences, Inc. 2018 Incentive Plan (the “2018 Plan”). Under the 2018 Plan, 10,000,000 shares of common stock are authorized for issuance to employees, non-employees, directors and key consultants to the Company or its subsidiaries. The 2018 Plan authorizes equity-based and cash-based incentives for participants. There were 9,875,000 shares available for award at November 30, 2019 under the 2018 Plan.   The following is a summary of stock option/warrant activity:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Weighted</td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Weighted</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Average</td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Options/</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Average</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Remaining</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Aggregate</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Warrants</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Exercise</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Contractual</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Intrinsic</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Outstanding</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Price</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Life</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Value</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 44%">Outstanding, August 31, 2019</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">10,095,000</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">0.30</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 10%; text-align: right">3.58</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 10%; text-align: right">1,141,500</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Granted</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Forfeited</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Exercised</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Outstanding, November 30, 2019</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">10,095,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.30</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3.33</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">2,756,700</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Exercisable, November 30, 2019</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">10,095,000</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">0.30</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3.33</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">2,756,700</td> <td> </td></tr> </table>    The exercise price for options/warrants outstanding at November 30, 2019:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Outstanding and Exercisable</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: center">Number of</td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: center">Options/</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Exercise</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Warrants</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Price</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%"> </td> <td style="width: 48%; text-align: right">5,500,000</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 46%; text-align: right">0.16</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: right">1,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.32</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td style="text-align: right">50,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.33</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: right">120,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.40</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td style="text-align: right">2,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.42</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: right">100,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.50</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td style="text-align: right">1,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.62</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: right">250,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.80</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">75,000</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">0.95</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">10,095,000</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"> </td> <td> </td></tr> </table>   For options granted during the fiscal year ended August 31, 2019 where the exercise price equaled the stock price at the date of the grant, the weighted-average fair value of such options was $0.94 and the weighted-average exercise price of such options/warrants was $0.95. No options were granted during the fiscal year ending August 31, 2019 where the exercise price was less than the stock price at the date of grant or the exercise price was greater than the stock price at the date of grant.   The fair value of the stock options is being amortized to stock option expense over the vesting period. The Company recorded stock option expense of $0 and $70,846 during the three months ended November 30, 2019 and 2018, respectively. At November 30, 2019, the unamortized stock option expense was $0.   The assumptions used in calculating the fair value of options granted during the current fiscal year ending August 31, 2019 using the Black-Scholes option-pricing model for options granted, through November 30, 2019, are as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 74%">Risk-free interest rate</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 23%; text-align: right">2.78</td> <td style="width: 1%">%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Expected life of the options</td> <td> </td> <td> </td> <td style="text-align: right">3.5 years</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Expected volatility</td> <td> </td> <td> </td> <td style="text-align: right">294</td> <td>%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Expected dividend yield</td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td>%</td></tr> </table>

Note 12 – Commitments and Contingencies   Litigation   The Company is party to certain legal proceedings from time to time incidental to the conduct of its business. These proceedings could result in fines, penalties, compensatory or treble damages or non-monetary relief. The nature of legal proceedings is such that the Company cannot assure the outcome of any particular matter, and an unfavorable ruling or development could have a materially adverse effect on our consolidated financial position, results of operations and cash flows in the period in which a ruling or settlement occurs. However, based on information available to the Company’s management to date, the Company’s management does not expect that the outcome of any matter pending against the Company is likely to have a materially adverse effect on the Company’s consolidated financial position as of November 30, 2019, results of operations, cash flows or liquidity of the Company.

Depreciation of property and equipment is provided using the declining balance method for substantially all assets with estimated lives as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 8%"> </td> <td style="width: 48%">Leasehold improvements</td> <td style="width: 44%">5 years</td></tr> <tr style="vertical-align: top; background-color: white"> <td> </td> <td>Clinical equipment</td> <td>5 years</td></tr> <tr style="vertical-align: top"> <td> </td> <td>Computer equipment</td> <td>3 years</td></tr> <tr style="vertical-align: top; background-color: white"> <td> </td> <td>Office equipment</td> <td>5 years</td></tr> <tr style="vertical-align: top"> <td> </td> <td>Furniture and fixtures</td> <td>5 years</td></tr> </table> Other receivables at November 30, 2019 and August 31, 2019 consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center">November 30,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">August 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Notes receivable dated April 1, 2015 and amended on May 23, 2017; accrued interest at 8% per annum; secured by certain assets; due March 1, 2019. (currently in default)</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">282,413</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">281,513</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Advance to corporation; non-interest bearing; unsecured; due not later than November 18, 2020</td> <td> </td> <td> </td> <td style="text-align: right">30,124</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">30,028</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Advance to corporation; accrues interest at 12% per annum; unsecured; due December 31, 2020</td> <td> </td> <td> </td> <td style="text-align: right">75,310</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">75,070</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Advance to corporation; accrues interest at 10% per annum after the first 60 days; unsecured; due February 7, 2020</td> <td> </td> <td> </td> <td style="text-align: right">225,924</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">225,924</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Advance to corporation; accrues interest at 10% per annum; unsecured; due December 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">753,100</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">750,700</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total other receivables</td> <td> </td> <td> </td> <td style="text-align: right">1,366,871</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,363,235</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Current portion</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(301,234</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(300,994</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt">Long-term portion</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,065,637</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,062,241</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

Property and equipment at November 30, 2019 and August 31, 2019 consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center">November 30,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">August 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Leasehold Improvements</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">454,681</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">453,233</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Clinical equipment</td> <td> </td> <td> </td> <td style="text-align: right">286,220</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">285,307</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Computer equipment</td> <td> </td> <td> </td> <td style="text-align: right">23,207</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">23,133</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Office equipment</td> <td> </td> <td> </td> <td style="text-align: right">28,684</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">28,593</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Furniture and fixtures</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">39,019</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">38,895</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right">831,811</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">829,161</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Accumulated depreciation</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(440,143</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(418,973</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">391,668</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">410,188</td> <td> </td></tr> </table>

The following is a summary of stock option/warrant activity:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Weighted</td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Weighted</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Average</td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Options/</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Average</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Remaining</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Aggregate</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Warrants</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Exercise</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Contractual</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Intrinsic</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Outstanding</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Price</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Life</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Value</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 44%">Outstanding, August 31, 2019</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">10,095,000</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right">0.30</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 10%; text-align: right">3.58</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 10%; text-align: right">1,141,500</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Granted</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Forfeited</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Exercised</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Outstanding, November 30, 2019</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">10,095,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.30</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3.33</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">2,756,700</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Exercisable, November 30, 2019</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">10,095,000</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">0.30</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3.33</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">2,756,700</td> <td> </td></tr> </table>

The exercise price for options/warrants outstanding at November 30, 2019:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Outstanding and Exercisable</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: center">Number of</td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: center">Options/</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Exercise</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Warrants</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Price</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%"> </td> <td style="width: 48%; text-align: right">5,500,000</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 46%; text-align: right">0.16</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: right">1,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.32</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td style="text-align: right">50,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.33</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: right">120,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.40</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td style="text-align: right">2,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.42</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: right">100,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.50</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td style="text-align: right">1,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.62</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: right">250,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.80</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">75,000</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">0.95</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">10,095,000</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"> </td> <td> </td></tr> </table>

The assumptions used in calculating the fair value of options granted during the current fiscal year ending August 31, 2019 using the Black-Scholes option-pricing model for options granted, through November 30, 2019, are as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 74%">Risk-free interest rate</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 23%; text-align: right">2.78</td> <td style="width: 1%">%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Expected life of the options</td> <td> </td> <td> </td> <td style="text-align: right">3.5 years</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Expected volatility</td> <td> </td> <td> </td> <td style="text-align: right">294</td> <td>%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Expected dividend yield</td> <td> </td> <td> </td> <td style="text-align: right">0</td> <td>%</td></tr> </table>

Use of Estimates   The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Principles of Consolidation   The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, NHL, Novo Healthnet Rehab Limited, Novo Assessments Inc., and an 80% interest in Novo Healthnet Kemptville Centre, Inc., a Back on Track Physiotherapy and Health Centre clinic operated by NHL. All of the Company’s subsidiaries are incorporated under the laws of the Province of Ontario, Canada. All intercompany transactions have been eliminated.

Noncontrolling Interest   The Company follows Financial Accounting Standards Board (“FASB”) ASC Topic 810, Consolidation, which governs the accounting for and reporting of non-controlling interests (“NCIs”) in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCIs be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or losses, and that losses of a partially owned consolidated subsidiary be allocated to the NCI even when such allocation might result in a deficit balance.    The net income (loss) attributed to the NCI is separately designated in the accompanying consolidated statements of operations and other comprehensive income (loss).

Cash Equivalents   For the purpose of the statement of cash flows, cash equivalents include time deposits, certificate of deposits, and all highly liquid debt instruments with original maturities of three months or less.

Accounts Receivable   Accounts receivable are recorded, net of allowance for doubtful accounts and sales returns. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentration, customer credit worthiness, current economic trends and changes in customer payment patterns to determine if the allowance for doubtful accounts is adequate. An estimate for doubtful accounts is made when collection of the full amount is no longer probable. Delinquent account balances are written-off after management has determined that the likelihood of collection is not probable and known bad debts are written off against the allowance for doubtful accounts when identified. As of November 30, 2019 and August 31, 2019, the allowance for uncollectible accounts receivable was $482,405 and $471,566, respectively.

Property and Equipment   Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation of property and equipment is provided using the declining balance method for substantially all assets with estimated lives as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 8%"> </td> <td style="width: 48%">Leasehold improvements</td> <td style="width: 44%">5 years</td></tr> <tr style="vertical-align: top; background-color: white"> <td> </td> <td>Clinical equipment</td> <td>5 years</td></tr> <tr style="vertical-align: top"> <td> </td> <td>Computer equipment</td> <td>3 years</td></tr> <tr style="vertical-align: top; background-color: white"> <td> </td> <td>Office equipment</td> <td>5 years</td></tr> <tr style="vertical-align: top"> <td> </td> <td>Furniture and fixtures</td> <td>5 years</td></tr> </table>

Long-Lived Assets   The Company applies the provisions of ASC Topic 360, Property, Plant, and Equipment, which addresses financial accounting and reporting for the impairment or disposal of long-lived assets. ASC 360 requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair values are reduced for the cost of disposal. Based on its review at November 30, 2019 and August 31, 2019, the Company believes there was no impairment of its long-lived assets.

Goodwill   Goodwill represents the excess of purchase price over the underlying net assets of businesses acquired. Under U.S. GAAP, goodwill is not amortized but is subject to annual impairment tests. At November 30, 2019, the Company recorded goodwill of $188,275, $218,399 and $188,275, respectively, related to its acquisition of APKA Health, Inc. during the fiscal year ended August 31, 2017, Executive Fitness Leaders during the fiscal year ended August 31, 2018 and Action Plus Physiotherapy Rockland during the fiscal year ended August 31, 2019.   Summary of changes in goodwill by acquired businesses is as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">APKA</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">EFL</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Rockland</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Total</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 44%">Balance, August 31, 2019</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">187,675</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">217,703</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 10%; text-align: right">217,703</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 10%; text-align: right">623,081</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Foreign currency translation adjustment</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">600</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">696</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">696</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,992</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Balance, November 30, 2019</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">188,275</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">218,399</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">218,399</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">625,073</td> <td> </td></tr> </table>

Acquisition Deposits   The Company has signed letters of understanding with two potential acquisition candidates which includes refundable acquisition deposits totaling $606,614 and $716,688 at November 30, 2019 and August 31, 2019, respectively.

Fair Value of Financial Instruments   For certain of the Company’s financial instruments, including cash and equivalents, restricted cash, accounts receivable, advances to suppliers, accounts payable, accrued liabilities and short-term debt, the carrying amounts approximate their fair values due to their short maturities.   FASB ASC Topic 820, Fair Value Measurements and Disclosures, requires disclosure of the fair value of financial instruments held by the Company. FASB ASC Topic 825, Financial Instruments, defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the consolidated balance sheets for receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify"> </td> <td style="width: 24px; text-align: justify">●</td> <td style="text-align: justify">Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Level 3 inputs to the valuation methodology use one or more unobservable inputs which are significant to the fair value measurement.</td></tr> </table>   The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic 480, Distinguishing Liabilities from Equity, and FASB ASC Topic 815, Derivatives and Hedging.   As of November 30, 2019 and August 31, 2019, respectively, the Company did not identify any assets and liabilities required to be presented on the balance sheet at fair value.

Income Taxes   The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes. ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion, or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.   Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented.

Basic and Diluted Earnings Per Share   Earnings per share is calculated in accordance with ASC Topic 260, Earnings Per Share. Basic earnings per share (“EPS”) is based on the weighted average number of common shares outstanding. Diluted EPS assumes that all dilutive securities are converted. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. There were 10,095,000 options/warrants outstanding as of November 30, 2019. Due to the net loss incurred, potentially dilutive instruments would be anti-dilutive. Accordingly, diluted loss per share is the same as basic loss for all periods presented.

Foreign Currency Transactions and Comprehensive Income   U.S. GAAP generally requires recognized revenue, expenses, gains and losses be included in net income. Certain statements, however, require entities to report specific changes in assets and liabilities, such as gain or loss on foreign currency translation, as a separate component of the equity section of the balance sheet. Such items, along with net income, are components of comprehensive income. The functional currency of the Company’s Canadian subsidiaries is the CAD. Translation gains of $1,144,119 and $1,138,919 at November 30, 2019 and August 31, 2019, respectively, are classified as an item of other comprehensive income in the stockholders’ equity section of the balance sheet.

Statement of Cash Flows   Cash flows from the Company’s operations are calculated based upon the local currencies using the average translation rates. As a result, amounts related to assets and liabilities reported on the statements of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheets.

Recent Accounting Pronouncements   In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 requires lessees to recognize lease assets and lease liabilities on the balance sheet and requires expanded disclosures about leasing arrangements. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018 and interim periods in fiscal years beginning after December 15, 2018, with early adoption permitted. ASU 2016-02 and additional ASUs are now codified as ASC 842 - Leases (“ASC 842”). ASC 842 supersedes the lease accounting guidance in ASC 840 Leases and requires lessees to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. It also requires additional disclosures about leasing arrangements. The Company adopted ASC 842 on March 1, 2019 and used the modified retrospective transition approach and did not restate its comparative periods. As of the date of implementation on March 1, 2019, the impact of the adoption of ASC 842 resulted in the recognition of a right of use asset and lease payable obligation on the Company’s consolidated balance sheets of $2,360,787. As the right of use asset and the lease payable obligation were the same upon adoption of ASC 842, there was no cumulative effect impact on the Company’s accumulated deficit.   Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

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Note 8 – Accrued Expenses   Accrued expenses at November 30, 2019 and August 31, 2019 consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center">November 30,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">August 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Accrued liabilities</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">26,103</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">59,661</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Accrued payroll</td> <td> </td> <td> </td> <td style="text-align: right">116,517</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">115,912</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Other</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">41,619</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">30,211</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">184,239</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">205,784</td> <td> </td></tr> </table>

Note 13 – Subsequent Events   Intellectual Property Asset Purchase Agreement   On December 17, 2019, the Company entered into that certain Intellectual Property Asset Purchase Agreement (the “APA”) by and between the Company and 2731861 Ontario Corp. (the “Seller”), pursuant to which the Company agreed to purchase, and Seller agreed to sell (the “Acquisition”), proprietary designs for an innovative cannabis dosing device, in addition to designs, plans, procedures, and all other material pertaining to the application, construction, operation, and marketing of a cannabis business under the regulations of Health Canada (the “Intellectual Property”). Pursuant to the terms of the APA, the purchase price of the Intellectual Property is 8,000,000 shares of restricted common stock of the Company. The Acquisition closed on December 17, 2019.   Joint Venture Agreement   On December 19, 2019, the Company entered into that certain Joint Venture Agreement (the “JV Agreement”) between the Company and Harvest Gold Farms Inc. (“HGF”) relating to the development, management and arrangement of medicinal farming projects involving hemp and cannabis cash crops (the “Project”). Pursuant to the terms of the JV Agreement, the parties agreed to work in a joint venture relationship, with the Company providing the development and operation of the Project, including sales, and HGF providing the land, farming expertise, biomass and necessary approvals for the development of the Project.   The initial term of the JV Agreement will, unless sooner terminated by consent of all parties, expire in five years from the effective date of the JV Agreement. The Company and HGF may renew the JV Agreement within two years of the expiration of the initial term upon mutual understanding.   Each of the parties agreed to contribute to the start-up of the joint venture (the “JV”) as follows:   <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px">●</td> <td style="font: 12pt Times New Roman, Times, Serif">The Company:</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 72px; text-align: justify"> </td> <td style="width: 24px; text-align: justify">○</td> <td style="text-align: justify">Complete and finalize a business plan and layout plans, a detailed procurement project binder and an implementation and roll-out plan.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">○</td> <td style="text-align: justify">Make arrangements for construction and financing options of any facilities required for the profitable farming of medicinal crops or related facilities.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">○</td> <td style="text-align: justify">Direct project finance model and selection of engineering, procurement, construction contracts and management service providers.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">○</td> <td style="text-align: justify">Arrange for product purchase contracts.</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">●</td> <td>HGF:</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 72px; text-align: justify"> </td> <td style="width: 24px; text-align: justify">○</td> <td style="text-align: justify">Provide the land and approvals for greenhouse (if necessary), open field farming and other facilities as required.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">○</td> <td style="text-align: justify">Arrange for all required titled land for greenhouses and outdoor agriculture platforms.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">○</td> <td style="text-align: justify">Arrange for all building permits, environmental approvals and HGF internal approvals including confirmation of tax-free JV status for the duration of the proposal (if possible).</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">○</td> <td style="text-align: justify">Provide elite farming expertise for the purposes of maximizing potential profits, inclusive of harvesting techniques and process flow and engineering.</td></tr> </table>   Pursuant to the terms of the JV Agreement, the Company agreed to maintain all financial records (in U.S. GAAP) of the JV, to provide quarterly and annual reporting to all JV stakeholders, and to assign and direct operational staff from onset to agreement termination. The Company agreed to pay HGF 30% of net JV income on an annual basis commencing 12 months after the first full 12-month revenue period, and to purchase product from the JV at a price of cost plus 5%.   In addition, the Company agreed to issue 2,000,000 shares of Company common stock upon achievement of $25,000,000 of net profit by the JV each fiscal year. Such common stock will be delivered to HGF via Novo Healthnet Limited exchangeable preferred shares. Any Company common stock issued to HGF will be subject to pro-rata adjustment in the event that the Company approves, prior to the issuance date, any forward stock split, reverse stock split or other capitalization restructure.   HGF agreed, among other things, to grow medicinal agriculture crop at the highest standard, subject to independent third party biomass testing, in the most profitable manner while maintaining the standards of excellence required to maintain elite status, and to provide a minimum of 7,000 acres for the Primary Project. All staffing, including but not limited to, management, specialized or general labor requirements for farming will be the sole responsibility of HGF.

Accounts receivables, net at November 30, 2019 and August 31, 2019 consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center">November 30,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">August 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Trade receivables</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">1,787,472</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">1,631,036</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Amounts earned but not billed</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">327,870</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">304,059</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right">2,115,342</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,935,095</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Allowance for doubtful accounts</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(482,405</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(471,566</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Accounts receivable, net</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,632,937</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,463,529</td> <td> </td></tr> </table>

Accrued expenses at November 30, 2019 and August 31, 2019 consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center">November 30,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">August 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Accrued liabilities</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">26,103</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">59,661</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Accrued payroll</td> <td> </td> <td> </td> <td style="text-align: right">116,517</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">115,912</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Other</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">41,619</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">30,211</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">184,239</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">205,784</td> <td> </td></tr> </table>

2548610

2311622

The following table details the exchange rates used for the respective periods:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">November 30, 2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">November 30, 2018</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">August 31, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 44%">Period end: CAD to USD exchange rate</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">0.7531</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">0.7761</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">0.7647</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Average period: CAD to USD exchange rate</td> <td> </td> <td>$</td> <td style="text-align: right">0.7564</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">0.7973</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> </table>

Stock-Based Compensation   The Company records stock-based compensation in accordance with FASB ASC Topic 718, Compensation – Stock Compensation. FASB ASC Topic 718 requires companies to measure compensation cost for stock-based employee compensation at fair value at the grant date and recognize the expense over the requisite service period. The Company recognizes in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees.

40329

46321

Note 7 – Intangible Assets   Intangible assets at November 30, 2019 and August 31, 2019 consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center">November 30,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">August 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Land use rights</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">21,600,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">21,600,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Software license</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">758,567</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">758,567</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right">22,358,567</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">22,358,567</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Accumulated amortization</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">22,358,567</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">22,358,567</td> <td> </td></tr> </table>   There was no amortization expense during the three months ended November 30, 2019 and 2018 as the listed intangible assets have not been placed in service.

Intangible assets at November 30, 2019 and August 31, 2019 consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center">November 30,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">August 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Land use rights</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">21,600,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">21,600,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Software license</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">758,567</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">758,567</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right">22,358,567</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">22,358,567</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Accumulated amortization</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">22,358,567</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">22,358,567</td> <td> </td></tr> </table>

Revenue Recognition   Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (“Topic 606”), became effective for the Company on March 1, 2018. The Company’s revenue recognition disclosure reflects its updated accounting policies that are affected by this new standard. The Company applied the “modified retrospective” transition method for open contracts for the implementation of Topic 606. As sales are and have been primarily from providing healthcare services, and the Company has no significant post-delivery obligations, this new standard did not result in a material recognition of revenue on the Company’s accompanying consolidated financial statements for the cumulative impact of applying this new standard. The Company made no adjustments to its previously reported total revenues, as those periods continue to be presented in accordance with its historical accounting practices under Topic 605, Revenue Recognition.   Revenue from providing healthcare and healthcare related services are recognized under Topic 606 in a manner that reasonably reflects the delivery of its services to customers in return for expected consideration and includes the following elements:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify"> </td> <td style="width: 24px; text-align: justify">●</td> <td style="text-align: justify">executed contracts with the Company’s customers that it believes are legally enforceable;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">identification of performance obligations in the respective contract;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">determination of the transaction price for each performance obligation in the respective contract;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Allocation of the transaction price to each performance obligation; and</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">recognition of revenue only when the Company satisfies each performance obligation.</td></tr> </table>   These five elements, as applied to the Company’s revenue category, are summarized below:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify"> </td> <td style="width: 24px; text-align: justify">●</td> <td style="text-align: justify">Healthcare and healthcare related services - gross service revenue is recorded in the accounting records at the time the services are provided on an accrual basis at the provider’s established rates. The Company reserves a provision for contractual adjustment and discounts that are deducted from gross service revenue. The Company reports revenues net of any sales, use and value added taxes.</td></tr> </table>

Intangible Assets   The Company’s intangible assets consist of land use rights and a software license which will be amortized over 50 and 7 years, respectively. Amortization will begin when the assets are fully placed in service. The Company performs a test for impairment annually. The land use rights and the software license intangible assets were acquired in January and February 2019, respectively. Based on its reviews at August 31, 2019, the Company believes there was no impairment of its intangible assets.

Yes Yes false

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113399

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The table below presents the lease related assets and liabilities recorded on the Company’s consolidated balance sheets as of November 30, 2019:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">Classification on Balance Sheet</td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">November 30, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Assets</td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 42%; padding-left: 10pt">Operating lease assets</td> <td style="width: 2%"> </td> <td style="width: 34%">Operating lease right of use assets</td> <td style="width: 2%"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 18%; text-align: right">2,888,608</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total lease assets</td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">2,888,608</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Liabilities</td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Current liabilities</td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Operating lease liability</td> <td> </td> <td>Current operating lease liability</td> <td> </td> <td>$</td> <td style="text-align: right">519,229</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Noncurrent liabilities</td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Operating lease liability</td> <td> </td> <td>Long-term operating lease liability</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">2,376,722</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total lease liability</td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">2,895,951</td> <td> </td></tr> </table> -70846

675705

2083666

1931702

929138

1737

-6577

Note 4 – Accounts Receivables, net   Accounts receivables, net at November 30, 2019 and August 31, 2019 consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center">November 30,</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">August 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Trade receivables</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">1,787,472</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 15%; text-align: right">1,631,036</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Amounts earned but not billed</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">327,870</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">304,059</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right">2,115,342</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,935,095</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Allowance for doubtful accounts</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(482,405</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(471,566</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Accounts receivable, net</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,632,937</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,463,529</td> <td> </td></tr> </table>

264185

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253433

0.08

2016-09-30

Delaware 0.85

0.7647

0.7531

0.7761

0.7564

0.7973

0.80

471566

482405

P50Y

P7Y

10095000

3008309

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P5Y

P3Y

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3729932

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10475872

The per share price used for the conversion of this loan was $0.4114 which was determined based on the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price.

The per share price used for the conversion of each debenture was $0.4114 which was determined based on the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price.

0.4114

1631036 1787472

304059

327870

1935095

2115342

281513

30028

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225924

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1366871

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0.08

0.12

0.10

0.08

0.12

0.10

2019-03-01

2020-12-31

2020-02-07

2020-11-18

2020-12-31

2019-03-01

2020-11-18

2020-12-31

2020-02-07

2020-12-31

829161

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2019-09-30 2021-09-30

0.75

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P3Y6M29D

P3Y3M29D

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1992

696

600

Fair Value Measurement on a Non-Recurring Basis   The Company measures the fair value of certain assets on a non-recurring basis, generally quarterly, annually or when events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. These assets include goodwill and intangible assets.

Summary of changes in goodwill by acquired businesses is as follows:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">APKA</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">EFL</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Rockland</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Total</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 44%">Balance, August 31, 2019</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">187,675</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">217,703</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 10%; text-align: right">217,703</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 10%; text-align: right">623,081</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Foreign currency translation adjustment</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">600</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">696</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">696</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,992</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Balance, November 30, 2019</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">188,275</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">218,399</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">218,399</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">625,073</td> <td> </td></tr> </table>

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The Company agreed to pay HGF 30% of net JV income on an annual basis commencing 12 months after the first full 12-month revenue period, and to purchase product from the JV at a price of cost plus 5%.

7000

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P3Y6M0D

2.94

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Note 10 – Leases   The Company determines whether a contract is or contains a lease at inception of the contract and whether that lease meets the classification criteria of a finance or operating lease. When available, the Company uses the rate implicit in the lease to discount lease payments to present value; however, most of the Company’s leases do not provide a readily determinable implicit rate. Therefore, the Company must discount lease payments based on an estimate of its incremental borrowing rate.   The Company leases its corporate office space and certain facilities under long-term operating leases expiring through fiscal year 2028. Effective March 1, 2019, the Company adopted the provision of ASC 842 Leases.   The table below presents the lease related assets and liabilities recorded on the Company’s consolidated balance sheets as of November 30, 2019:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">Classification on Balance Sheet</td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">November 30, 2019</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Assets</td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 42%; padding-left: 10pt">Operating lease assets</td> <td style="width: 2%"> </td> <td style="width: 34%">Operating lease right of use assets</td> <td style="width: 2%"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 18%; text-align: right">2,888,608</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total lease assets</td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">2,888,608</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Liabilities</td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Current liabilities</td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Operating lease liability</td> <td> </td> <td>Current operating lease liability</td> <td> </td> <td>$</td> <td style="text-align: right">519,229</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Noncurrent liabilities</td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Operating lease liability</td> <td> </td> <td>Long-term operating lease liability</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">2,376,722</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total lease liability</td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">2,895,951</td> <td> </td></tr> </table>   Lease obligations at November 30, 2019 consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Years ending November 30,</td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 72%">2020</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 24%; text-align: right">727,376</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>2021</td> <td> </td> <td> </td> <td style="text-align: right">697,267</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>2022</td> <td> </td> <td> </td> <td style="text-align: right">542,181</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>2023</td> <td> </td> <td> </td> <td style="text-align: right">448,755</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>2024</td> <td> </td> <td> </td> <td style="text-align: right">302,152</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>2025</td> <td> </td> <td> </td> <td style="text-align: right">291,941</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Thereafter</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">720,260</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Total payments</td> <td> </td> <td> </td> <td style="text-align: right">3,729,932</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Amount representing interest</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(833,981</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Lease obligation, net</td> <td> </td> <td> </td> <td style="text-align: right">2,895,951</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Less lease obligation, current portion</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(519,229</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Lease obligation, long-term portion</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">2,376,722</td> <td> </td></tr> </table>    The lease expense for the three months ended November 30, 2019 was $185,371, which consisted of amortization expense of $125,561 and interest expense of $59,810. The cash paid under operating leases during the three months ended November 30, 2019 was $182,321. At November 30, 2019, the weighted average remaining lease terms were 6.6 years and the weighted average discount rate was 8%.

Lease obligations at November 30, 2019 consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Years ending November 30,</td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 72%">2020</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 24%; text-align: right">727,376</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>2021</td> <td> </td> <td> </td> <td style="text-align: right">697,267</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>2022</td> <td> </td> <td> </td> <td style="text-align: right">542,181</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>2023</td> <td> </td> <td> </td> <td style="text-align: right">448,755</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>2024</td> <td> </td> <td> </td> <td style="text-align: right">302,152</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>2025</td> <td> </td> <td> </td> <td style="text-align: right">291,941</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Thereafter</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">720,260</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Total payments</td> <td> </td> <td> </td> <td style="text-align: right">3,729,932</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Amount representing interest</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(833,981</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Lease obligation, net</td> <td> </td> <td> </td> <td style="text-align: right">2,895,951</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Less lease obligation, current portion</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(519,229</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Lease obligation, long-term portion</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">2,376,722</td> <td> </td></tr> </table>

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116517

30211

41619

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Property and Equipment (Details Narrative) - USD ($)	3 Months Ended
Property and Equipment (Details Narrative) - USD ($)	Nov. 30, 2019	Nov. 30, 2018
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 19,918	$ 22,601

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Related Party Transactions (Details Narrative) - USD ($)	Jan. 31, 2018	Nov. 30, 2019	Aug. 31, 2019
Due to related parties		$ 840,136	$ 920,083
Monthly lease payments		3,729,932
Related party debt, converted amount	$ 813,125
Debt converted, shares issued	1,976,483
Debt conversion, description	The per share price used for the conversion of this loan was $0.4114 which was determined based on the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price.
Debt conversion price	$ 0.4114
Related Party [Member]
Monthly lease payments		$ 1,509

XML 13 R31.htm IDEA: XBRL DOCUMENT

Organization and Basis of Presentation - Schedule of Foreign Currency Translation, Exchange Rate Used (Details) - CAD [Member]	Nov. 30, 2019	Aug. 31, 2019	Nov. 30, 2018
Period End [Member]
Foreign currency exchange rate	0.7531	0.7647	0.7761
Average Period [Member]
Foreign currency exchange rate	0.7564		0.7973

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Property and Equipment

3 Months Ended

Nov. 30, 2019

Property, Plant and Equipment [Abstract]

Property and Equipment

Note 6 – Property and Equipment

Property and equipment at November 30, 2019 and August 31, 2019 consisted of the following:

	November 30,			August 31,
	2019			2019
Leasehold Improvements	$	454,681		$	453,233
Clinical equipment		286,220			285,307
Computer equipment		23,207			23,133
Office equipment		28,684			28,593
Furniture and fixtures		39,019			38,895
		831,811			829,161
Accumulated depreciation		(440,143	)		(418,973	)
Total	$	391,668		$	410,188

Depreciation expense for the three months ended November 30, 2019 and 2018 was $19,918 and $22,601, respectively.

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Leases

3 Months Ended

Nov. 30, 2019

Leases [Abstract]

Leases

Note 10 – Leases

The table below presents the lease related assets and liabilities recorded on the Company’s consolidated balance sheets as of November 30, 2019:

	Classification on Balance Sheet	November 30, 2019
Assets
Operating lease assets	Operating lease right of use assets	$	2,888,608
Total lease assets		$	2,888,608

Liabilities
Current liabilities
Operating lease liability	Current operating lease liability	$	519,229
Noncurrent liabilities
Operating lease liability	Long-term operating lease liability		2,376,722
Total lease liability		$	2,895,951

Lease obligations at November 30, 2019 consisted of the following:

Years ending November 30,
2020	$	727,376
2021		697,267
2022		542,181
2023		448,755
2024		302,152
2025		291,941
Thereafter		720,260
Total payments		3,729,932
Amount representing interest		(833,981	)
Lease obligation, net		2,895,951
Less lease obligation, current portion		(519,229	)
Lease obligation, long-term portion	$	2,376,722

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Stockholders' Deficit - Schedule of Options and Warrants Outstanding and Exercisable (Details)	Nov. 30, 2019 $ / shares shares
Number of Options/Warrants, Outstanding	10,095,000
Number of Options/Warrants, Exercisable	10,095,000
Exercise Price Range One [Member]
Number of Options/Warrants, Outstanding	5,500,000
Number of Options/Warrants, Outstanding, Exercise Price \| $ / shares	$ 0.16
Number of Options/Warrants, Exercisable	5,500,000
Number of Options/Warrants, Exercisable, Exercise Price \| $ / shares	$ 0.16
Exercise Price Range Two [Member]
Number of Options/Warrants, Outstanding	1,000,000
Number of Options/Warrants, Outstanding, Exercise Price \| $ / shares	$ 0.32
Number of Options/Warrants, Exercisable	1,000,000
Number of Options/Warrants, Exercisable, Exercise Price \| $ / shares	$ 0.32
Exercise Price Range Three [Member]
Number of Options/Warrants, Outstanding	50,000
Number of Options/Warrants, Outstanding, Exercise Price \| $ / shares	$ 0.33
Number of Options/Warrants, Exercisable	50,000
Number of Options/Warrants, Exercisable, Exercise Price \| $ / shares	$ 0.33
Exercise Price Range Four [Member]
Number of Options/Warrants, Outstanding	120,000
Number of Options/Warrants, Outstanding, Exercise Price \| $ / shares	$ 0.40
Number of Options/Warrants, Exercisable	120,000
Number of Options/Warrants, Exercisable, Exercise Price \| $ / shares	$ 0.40
Exercise Price Range Five [Member]
Number of Options/Warrants, Outstanding	2,000,000
Number of Options/Warrants, Outstanding, Exercise Price \| $ / shares	$ 0.42
Number of Options/Warrants, Exercisable	2,000,000
Number of Options/Warrants, Exercisable, Exercise Price \| $ / shares	$ 0.42
Exercise Price Range Six [Member]
Number of Options/Warrants, Outstanding	100,000
Number of Options/Warrants, Outstanding, Exercise Price \| $ / shares	$ 0.50
Number of Options/Warrants, Exercisable	100,000
Number of Options/Warrants, Exercisable, Exercise Price \| $ / shares	$ 0.50
Exercise Price Range Seven [Member]
Number of Options/Warrants, Outstanding	1,000,000
Number of Options/Warrants, Outstanding, Exercise Price \| $ / shares	$ 0.62
Number of Options/Warrants, Exercisable	1,000,000
Number of Options/Warrants, Exercisable, Exercise Price \| $ / shares	$ 0.62
Exercise Price Range Eight [Member]
Number of Options/Warrants, Outstanding	250,000
Number of Options/Warrants, Outstanding, Exercise Price \| $ / shares	$ 0.80
Number of Options/Warrants, Exercisable	250,000
Number of Options/Warrants, Exercisable, Exercise Price \| $ / shares	$ 0.80
Exercise Price Range Nine [Member]
Number of Options/Warrants, Outstanding	75,000
Number of Options/Warrants, Outstanding, Exercise Price \| $ / shares	$ 0.95
Number of Options/Warrants, Exercisable	75,000
Number of Options/Warrants, Exercisable, Exercise Price \| $ / shares	$ 0.95

XML 17 R49.htm IDEA: XBRL DOCUMENT

Stockholders' Deficit - Schedule of Stock Option and Warrant Activity (Details)	3 Months Ended
	Nov. 30, 2019 USD ($) $ / shares shares
Equity [Abstract]
Options/Warrants Outstanding, Beginning Balance	10,095,000
Options/Warrants Outstanding, Granted
Options/Warrants Outstanding, Forfeited
Options/Warrants Outstanding, Exercised
Options/Warrants Outstanding, Ending Balance	10,095,000
Options/Warrants Outstanding, Exercisable	10,095,000
Weighted Average Exercise Price, Outstanding, Beginning Balance \| $ / shares	$ 0.30
Weighted Average Exercise Price, Outstanding, Ending Balance \| $ / shares	0.30
Weighted Average Exercise Price, Exercisable \| $ / shares	$ 0.30
Weighted Average Remaining Contractual Life, Outstanding, Beginning Balance	3 years 6 months 29 days
Weighted Average Remaining Contractual Life, Outstanding, Ending Balance	3 years 3 months 29 days
Weighted Average Remaining Contractual Life, Exercisable	3 years 3 months 29 days
Aggregate Intrinsic Value, Outstanding, Beginning Balance \| $	$ 1,141,500
Aggregate Intrinsic Value, Outstanding, Ending Balance \| $	2,756,700
Aggregate Intrinsic Value, Exercisable \| $	$ 2,756,700

XML 18 R2.htm IDEA: XBRL DOCUMENT

Condensed Consolidated Balance Sheets - USD ($)	Nov. 30, 2019	Aug. 31, 2019
Current Assets:
Cash and cash equivalents	$ 1,931,702	$ 2,083,666
Accounts receivable, net	1,632,937	1,463,529
Other receivables, current portion	301,234	300,994
Prepaid expenses and other current assets	302,251	250,398
Total current assets	4,168,124	4,098,587
Property and equipment, net	391,668	410,188
Intangible assets	22,358,567	22,358,567
Right-of-use assets	2,888,608	3,004,017
Other receivables, net of current portion	1,065,637	1,062,241
Acquisition deposits	606,614	716,688
Goodwill	625,073	623,081
TOTAL ASSETS	32,104,291	32,273,369
Current Liabilities:
Accounts payable	1,077,867	1,144,812
Accrued expenses	184,239	205,784
Accrued interest (principally to related parties)	326,940	248,582
Due to related parties	840,136	920,083
Note payable, current portion
Operating lease liability, current portion	519,229	508,305
Total current liabilities	2,948,411	3,027,566
Debentures, related parties	1,205,433	1,201,591
Operating lease liability, net of current portion	2,376,722	2,500,004
TOTAL LIABILITIES	6,530,566	6,729,161
Commitments and contingencies
Novo Integrated Sciences, Inc.
Convertible preferred stock; $0.001 par value; 1,000,000 shares authorized; 0 and 0 shares issued and outstanding at November 30, 2019 and August 31, 2019
Common stock; $0.001 par value; 499,000,000 shares authorized; 224,045,876 and 223,691,507 shares issued and outstanding at November 30, 2019 and August 31, 2019	224,046	223,691
Additional paid-in capital	35,926,247	35,813,203
Other comprehensive income	1,144,119	1,138,919
Accumulated deficit	(11,680,093)	(11,591,973)
Total Novo Integrated Sciences, Inc. stockholders' equity	25,614,319	25,583,840
Noncontrolling interest	(40,594)	(39,632)
Total stockholders' equity	25,573,725	25,544,208
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 32,104,291	$ 32,273,369

XML 19 R45.htm IDEA: XBRL DOCUMENT

Leases (Details Narrative) - USD ($)	3 Months Ended
Leases (Details Narrative) - USD ($)	Nov. 30, 2019	Nov. 30, 2018
Leases [Abstract]
Operating leases expiration date	2028
Lease expense	$ 125,561
Amortization expense	125,561
Interest expense	59,810
Cash paid under operating leases	$ 182,321
Weighted average remaining lease terms	6 years 7 months 6 days
Weighted average discount rate	8.00%

XML 20 R6.htm IDEA: XBRL DOCUMENT

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Nov. 30, 2019	Nov. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (88,959)	$ (256,584)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	19,918	22,601
Fair value of vested stock options		70,846
Operating lease expense	125,561
Changes in operating assets and liabilities:
Accounts receivable	(165,451)	(90,148)
Prepaid expenses and other current assets	(51,300)	10,350
Accounts payable	(71,066)	81,218
Accrued expenses	(21,959)	(15,453)
Accrued interest	77,903	14,213
Operating lease liability	(122,510)
Net cash used in operating activities	(297,863)	(162,957)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of furniture and equipment		(74,408)
Payment for acquisition deposit	(264,185)
Return of acquisition deposit	378,200
Net cash provided by (used in) investing activities	114,015	(74,408)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments to related parties	(83,252)	(34,554)
Proceeds from the sale of common stock	113,399	531,929
Net cash provided by financing activities	30,147	497,375
Effect of exchange rate changes on cash and cash equivalents	1,737	(6,577)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(151,964)	253,433
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	2,083,666	675,705
CASH AND CASH EQUIVALENTS, END OF PERIOD	1,931,702	929,138
CASH PAID FOR:
Interest	25,608	34,780
Income taxes

XML 21 R41.htm IDEA: XBRL DOCUMENT

Intangible Assets (Details Narrative) - USD ($)	3 Months Ended
Intangible Assets (Details Narrative) - USD ($)	Nov. 30, 2019	Nov. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense

XML 22 R20.htm IDEA: XBRL DOCUMENT

Summary of Significant Accounting Policies (Policies)

3 Months Ended

Nov. 30, 2019

Accounting Policies [Abstract]

Use of Estimates

Principles of Consolidation

Noncontrolling Interest

The net income (loss) attributed to the NCI is separately designated in the accompanying consolidated statements of operations and other comprehensive income (loss).

Cash Equivalents

Accounts Receivable

Property and Equipment

	Leasehold improvements	5 years
	Clinical equipment	5 years
	Computer equipment	3 years
	Office equipment	5 years
	Furniture and fixtures	5 years

Long-Lived Assets

Intangible Assets

Goodwill

Summary of changes in goodwill by acquired businesses is as follows:

	APKA		EFL		Rockland		Total
Balance, August 31, 2019	$	187,675	$	217,703	$	217,703	$	623,081
Foreign currency translation adjustment		600		696		696		1,992
Balance, November 30, 2019	$	188,275	$	218,399	$	218,399	$	625,073

Acquisition Deposits

Fair Value of Financial Instruments

	●	Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.

	●	Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

	●	Level 3 inputs to the valuation methodology use one or more unobservable inputs which are significant to the fair value measurement.

As of November 30, 2019 and August 31, 2019, respectively, the Company did not identify any assets and liabilities required to be presented on the balance sheet at fair value.

Fair Value Measurement on a Non-Recurring Basis

Revenue Recognition

	●	executed contracts with the Company’s customers that it believes are legally enforceable;
	●	identification of performance obligations in the respective contract;
	●	determination of the transaction price for each performance obligation in the respective contract;
	●	Allocation of the transaction price to each performance obligation; and
	●	recognition of revenue only when the Company satisfies each performance obligation.

These five elements, as applied to the Company’s revenue category, are summarized below:

●

Income Taxes

Stock-Based Compensation

Basic and Diluted Earnings Per Share

Foreign Currency Transactions and Comprehensive Income

Statement of Cash Flows

Recent Accounting Pronouncements

XML 23 R24.htm IDEA: XBRL DOCUMENT

Other Receivables (Tables)

3 Months Ended

Nov. 30, 2019

Receivables [Abstract]

Schedule of Other Receivables

Other receivables at November 30, 2019 and August 31, 2019 consisted of the following:

	November 30,			August 31,
	2019			2019
Notes receivable dated April 1, 2015 and amended on May 23, 2017; accrued interest at 8% per annum; secured by certain assets; due March 1, 2019. (currently in default)	$	282,413		$	281,513
Advance to corporation; non-interest bearing; unsecured; due not later than November 18, 2020		30,124			30,028
Advance to corporation; accrues interest at 12% per annum; unsecured; due December 31, 2020		75,310			75,070
Advance to corporation; accrues interest at 10% per annum after the first 60 days; unsecured; due February 7, 2020		225,924			225,924
Advance to corporation; accrues interest at 10% per annum; unsecured; due December 31, 2020		753,100			750,700
Total other receivables		1,366,871			1,363,235
Current portion		(301,234	)		(300,994	)
Long-term portion	$	1,065,637		$	1,062,241

XML 24 R28.htm IDEA: XBRL DOCUMENT

Leases (Tables)

3 Months Ended

Nov. 30, 2019

Leases [Abstract]

Schedule of Lease Related Assets and Liabilities

The table below presents the lease related assets and liabilities recorded on the Company’s consolidated balance sheets as of November 30, 2019:

	Classification on Balance Sheet	November 30, 2019
Assets
Operating lease assets	Operating lease right of use assets	$	2,888,608
Total lease assets		$	2,888,608

Liabilities
Current liabilities
Operating lease liability	Current operating lease liability	$	519,229
Noncurrent liabilities
Operating lease liability	Long-term operating lease liability		2,376,722
Total lease liability		$	2,895,951

Schedule of Lease Obligations

Lease obligations at November 30, 2019 consisted of the following:

Years ending November 30,
2020	$	727,376
2021		697,267
2022		542,181
2023		448,755
2024		302,152
2025		291,941
Thereafter		720,260
Total payments		3,729,932
Amount representing interest		(833,981	)
Lease obligation, net		2,895,951
Less lease obligation, current portion		(519,229	)
Lease obligation, long-term portion	$	2,376,722

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Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares

Nov. 30, 2019

Aug. 31, 2019

Statement of Financial Position [Abstract]

Convertible preferred stock, par value $ 0.001 $ 0.001

Convertible preferred stock, shares authorized 1,000,000 1,000,000

Convertible preferred stock, shares issued 0 0

Convertible preferred stock, shares outstanding 0 0

Common stock, par value $ 0.001 $ 0.001

Common stock, shares authorized 499,000,000 499,000,000

Common stock, shares issued 224,045,876 223,691,507

Common stock, shares outstanding 224,045,876 223,691,507

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Debentures, Related Parties (Details Narrative) - USD ($)

Sep. 27, 2019

Jan. 31, 2018

Dec. 02, 2017

Sep. 30, 2013

Nov. 30, 2019

Aug. 31, 2019

Nov. 30, 2017

Debentures, outstanding $ 1,205,433 $ 1,201,591

Accrued interest $ 326,940 $ 248,582

Debt converted, shares issued 1,976,483

Debt conversion price $ 0.4114

Debt conversion, description The per share price used for the conversion of this loan was $0.4114 which was determined based on the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price.

Five Debentures [Member]

Debentures, outstanding $ 4,968,990

Debt interest rate 8.00%

Debt due date Sep. 30, 2016

Debt extended due date Sep. 30, 2021 Sep. 30, 2019

Five Debentures [Member] | CAD [Member]

Debentures, outstanding $ 6,402,512

Debentures [Member]

Debentures, outstanding $ 3,894,809

Percentage of debt converted 75.00%

Accrued interest $ 414,965

Debt converted, shares issued 10,475,872

Debt conversion price $ 0.4114

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Organization and Basis of Presentation
3 Months Ended

Nov. 30, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Basis of Presentation

Note 1 - Organization and Basis of Presentation

Organization and Line of Business

Novo Integrated Sciences, Inc. (“Novo Integrated”) was incorporated in Delaware on November 27, 2000, under the name Turbine Truck Engines, Inc. On February 20, 2008, the Company was re-domiciled to the State of Nevada. Effective July 12, 2017, the Company’s name was changed to Novo Integrated Sciences, Inc. When used herein, the terms the “Company,” “we,” “us” and “our” refer to Novo Integrated and its consolidated subsidiaries.

The Company delivers multi-disciplinary primary healthcare to over 400,000 patients annually through our 16 corporate-owned clinics and a contracted network of 99 affiliate clinics and 222 eldercare centric homes located across Canada. Our team of practitioners and staff are trained for assessment, diagnosis, treatment, pain management, rehabilitation and primary prevention. Our specialized services and products include physiotherapy, chiropractic care, occupational therapy, eldercare, laser therapeutics, massage therapy, acupuncture, chiropody, neurological functions, kinesiology, concussion management and baseline testing, women’s pelvic health, sports medicine therapy, assistive devices and private personal training. We do not provide primary care medical services, none of our employees practice primary care medicine, and our services do not require a medical or nursing license.

Since inception and through May 9, 2017, our activities and business operations were limited to raising capital, organizational matters and the implementation of our business plan related to research, development, testing and commercialization of various alternative energy technologies.

On April 25, 2017 (the “Effective Date”), we entered into a Share Exchange Agreement (the “Share Exchange Agreement”) by and between (i) Novo Integrated; (ii) Novo Healthnet Limited, Inc. (“NHL”), (iii) ALMC-ASAP Holdings Inc. (“ALMC”); (iv) Michael Gaynor Family Trust (the “MGFT”); (v) 1218814 Ontario Inc. (“1218814”) and (vi) Michael Gaynor Physiotherapy Professional Corp. (“MGPP,” and together with ALMC, MGFT and 1218814, the “NHL Shareholders”). Pursuant to the terms of the Share Exchange Agreement, Novo Integrated agreed to acquire from the NHL Shareholders all of the shares of both common and preferred stock of NHL, held by the NHL Shareholders, in exchange for the issuance, by Novo Integrated, to the NHL Shareholders of shares of Novo Integrated common stock, such that following the closing of the Share Exchange Agreement, the NHL Shareholders would own 167,797,406 restricted shares Novo Integrated common stock, representing 85% of the issued and outstanding Novo Integrated common stock, calculated including all granted and issued options or warrants to acquire Novo Integrated common stock as of the Effective Date, but to exclude shares of Novo Integrated common stock that are subject to a then-current Regulation S offering that was undertaken by Novo Integrated (the “Exchange”).

On May 9, 2017, the Exchange closed and, as a result, NHL became a wholly owned subsidiary of Novo Integrated.

The Exchange was accounted for as a reverse acquisition under the purchase method of accounting since NHL obtained control of Novo Integrated Sciences, Inc. Accordingly, the Exchange was recorded as a recapitalization of NHL, with NHL being treated as the continuing entity. The historical financial statements presented are the financial statements of NHL. The Share Exchange Agreement was treated as a recapitalization and not as a business combination; therefore, no pro forma information is disclosed. At the closing date of the Exchange, the net assets of the legal acquirer, Novo Integrated Sciences, Inc., were $6,904.

The unaudited consolidated financial statements are prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The information furnished herein reflects all adjustments, consisting only of normal recurring adjustments, which in the opinion of management, are necessary to fairly state the Company’s financial position, the results of its operations, and cash flows for the periods presented. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) were omitted pursuant to such rules and regulations. The results of operations for the three months ended November 30, 2019 are not necessarily indicative of the results for the year ending August 31, 2020.



Basis of Presentation

The accompanying consolidated financial statements were prepared in conformity with U.S. GAAP. The Company’s Canadian subsidiaries’ functional currency is the Canadian Dollar (“CAD”); however, the accompanying consolidated financial statements were translated and presented in United States Dollars (“$” or “USD”).

Foreign Currency Translation

The accounts of the Company’s Canadian subsidiaries are maintained in CAD. The accounts of these subsidiaries are translated into USD in accordance with Accounting Standards Codification (“ASC”) Topic 830 Foreign Currency Transaction, with the CAD as the functional currency. According to Topic 830, all assets and liabilities are translated at the exchange rate on the balance sheet date, stockholders’ equity is translated at historical rates and statement of operations items are translated at the weighted average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with ASC Topic 220, Comprehensive Income. Gains and losses resulting from the translations of foreign currency transactions and balances are reflected in the statement of operations and comprehensive income. The following table details the exchange rates used for the respective periods:

November 30, 2019 November 30, 2018 August 31, 2019

Period end: CAD to USD exchange rate $ 0.7531 $ 0.7761 $ 0.7647

Average period: CAD to USD exchange rate $ 0.7564 $ 0.7973

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Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)

Nov. 30, 2019

Aug. 31, 2019

Property and equipment, gross $ 831,811 $ 829,161

Accumulated depreciation (440,143) (418,973)

Total 391,668 410,188

Leasehold Improvements [Member]

Property and equipment, gross 454,681 453,233

Clinical Equipment [Member]

Property and equipment, gross 286,220 285,307

Computer Equipment [Member]

Property and equipment, gross 23,207 23,133

Office Equipment [Member]

Property and equipment, gross 28,684 28,593

Furniture and Fixtures [Member]

Property and equipment, gross $ 39,019 $ 38,895

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Stockholders' Deficit (Details Narrative) - USD ($)
3 Months Ended 12 Months Ended

Jan. 16, 2018

Sep. 08, 2015

Nov. 30, 2019

Nov. 30, 2018

Aug. 31, 2019

Convertible preferred stock, shares authorized 1,000,000 1,000,000

Convertible preferred stock, par value $ 0.001 $ 0.001

Convertible preferred stock, shares issued 0 0

Convertible preferred stock, shares outstanding 0 0

Common stock, shares authorized 499,000,000 499,000,000

Common stock, par value $ 0.001 $ 0.001

Common stock, shares issued 224,045,876 223,691,507

Common stock, shares outstanding 224,045,876 223,691,507

Number of common shares issued 354,369

Proceeds from issuance of cash $ 113,399 $ 531,929

Stock options granted weighted-average grant date fair value $ 0.94

Stock options/warrants weighted-average exercise price $ 0.95

Stock option expense 0 $ 70,846

Unamortized stock option expense $ 0

2015 Incentive Compensation Plan [Member]

Number of shares available for future grant 4,987,500

2015 Incentive Compensation Plan [Member] | Maximum [Member]

Number of common stock shares authorizes 5,000,000

2018 Incentive Plan [Member]

Number of common stock shares authorizes 10,000,000

Number of shares available for future grant 9,875,000

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3 Months Ended

Nov. 30, 2019

Equity [Abstract]

Schedule of Stock Option and Warrant Activity

The following is a summary of stock option/warrant activity:

Weighted

Weighted Average

Options/ Average Remaining Aggregate

Warrants Exercise Contractual Intrinsic

Outstanding Price Life Value

Outstanding, August 31, 2019 10,095,000 0.30 3.58 $ 1,141,500

Granted -

Forfeited -

Exercised -

Outstanding, November 30, 2019 10,095,000 0.30 3.33 $ 2,756,700

Exercisable, November 30, 2019 10,095,000 $ 0.30 3.33 $ 2,756,700

Schedule of Options and Warrants Outstanding and Exercisable

The exercise price for options/warrants outstanding at November 30, 2019:

Outstanding and Exercisable

Number of

Options/ Exercise

Warrants Price

5,500,000 $ 0.16

1,000,000 0.32

50,000 0.33

120,000 0.40

2,000,000 0.42

100,000 0.50

1,000,000 0.62

250,000 0.80

75,000 0.95

10,095,000

Schedule of Fair Value of Options Granted by Using Valuation Assumptions

The assumptions used in calculating the fair value of options granted during the current fiscal year ending August 31, 2019 using the Black-Scholes option-pricing model for options granted, through November 30, 2019, are as follows:

Risk-free interest rate 2.78 %

Expected life of the options 3.5 years

Expected volatility 294 %

Expected dividend yield 0 %

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Organization and Basis of Presentation (Tables)
3 Months Ended

Nov. 30, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Foreign Currency Translation, Exchange Rate Used

The following table details the exchange rates used for the respective periods:

November 30, 2019 November 30, 2018 August 31, 2019

Period end: CAD to USD exchange rate $ 0.7531 $ 0.7761 $ 0.7647

Average period: CAD to USD exchange rate $ 0.7564 $ 0.7973

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Property and Equipment (Tables)
3 Months Ended

Nov. 30, 2019

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

Property and equipment at November 30, 2019 and August 31, 2019 consisted of the following:

November 30, August 31,

2019 2019

Leasehold Improvements $ 454,681 $ 453,233

Clinical equipment 286,220 285,307

Computer equipment 23,207 23,133

Office equipment 28,684 28,593

Furniture and fixtures 39,019 38,895

831,811 829,161

Accumulated depreciation (440,143 ) (418,973 )

Total $ 391,668 $ 410,188

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Summary of Significant Accounting Policies - Schedule of Changes in Goodwill (Details)
3 Months Ended

Nov. 30, 2019

USD ($)

Balance $ 623,081

Foreign currency translation adjustment 1,992

Balance 625,073

Rockland [Member]

Balance 217,703

Foreign currency translation adjustment 696

Balance 218,399

APKA [Member]

Balance 187,675

Foreign currency translation adjustment 600

Balance 188,275

EFL [Member]

Balance 217,703

Foreign currency translation adjustment 696

Balance $ 218,399

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Organization and Basis of Presentation (Details Narrative) - USD ($)
3 Months Ended 12 Months Ended

Apr. 25, 2017

Nov. 30, 2019

Aug. 31, 2019

Parent Company [Member]

Common stock issued in connection with reverse merger transaction $ 6,904

Turbine Truck Engines, Inc [Member]

State country name Delaware

Date of incorporation Nov. 27, 2000

Novo Healthnet Limited, Inc [Member] | Share Exchange Agreement [Member]

Number of restricted shares of common stock 167,797,406

Percentage of common stock issued and outstanding 85.00%

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Other Receivables - Schedule of Other Receivables (Details) (Parenthetical)
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Nov. 30, 2019

Aug. 31, 2019

Notes Receivable Dated April 1, 2015 and May 23, 2017 [Member]

Percentage of interest accrued per annum 8.00% 8.00%

Notes receivable due date Mar. 01, 2019 Mar. 01, 2019

Advance to Corporation One [Member]

Notes receivable due date Nov. 18, 2020 Nov. 18, 2020

Advance to Corporation Two [Member]

Percentage of interest accrued per annum 12.00% 12.00%

Notes receivable due date Dec. 31, 2020 Dec. 31, 2020

Advance to Corporation Three [Member]

Percentage of interest accrued per annum 10.00% 10.00%

Notes receivable due date Feb. 07, 2020 Feb. 07, 2020

Advance to Corporation Four [Member]

Percentage of interest accrued per annum 10.00% 10.00%

Notes receivable due date Dec. 31, 2020 Dec. 31, 2020

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Intangible Assets
3 Months Ended

Nov. 30, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets

Note 7 – Intangible Assets

Intangible assets at November 30, 2019 and August 31, 2019 consisted of the following:

November 30, August 31,

2019 2019

Land use rights $ 21,600,000 $ 21,600,000

Software license 758,567 758,567

22,358,567 22,358,567

Accumulated amortization - -

Total $ 22,358,567 $ 22,358,567

There was no amortization expense during the three months ended November 30, 2019 and 2018 as the listed intangible assets have not been placed in service.

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Stockholders' Deficit
3 Months Ended

Nov. 30, 2019

Equity [Abstract]

Stockholders' Deficit

Note 11 – Stockholders’ Deficit

Convertible preferred stock

The Company has authorized 1,000,000 shares of $0.001 par value convertible preferred stock. At November 30, 2019 and August 31, 2019 there were 0 and 0 convertible preferred shares issued and outstanding, respectively.

Common stock

The Company has authorized 499,000,000 shares of $0.001 par value common stock. At November 30, 2019 and August 31, 2019 there were 224,045,876 and 223,691,507 common shares issued and outstanding, respectively.

During the period ended November 30, 2019, the Company issued 354,369 shares of common stock for cash proceeds of $113,399.

Stock options/warrants

On September 8, 2015, the Company adopted the 2015 Incentive Compensation Plan (the “2015 Plan”), which authorizes the issuance of up to 5,000,000 shares of common stock to employees, officers, directors or independent consultants of the Company, provided that no person can be granted shares under the 2015 Plan for services related to raising capital or promotional activities. As of November 30, 2019, 4,987,500 shares were available under the 2015 Plan for future grants, awards, options or share issuances. However, because the shares issuable under the 2015 Plan or issuable upon conversion of awards granted under the 2015 Plan are no longer registered under the Securities Exchange Act of 1934, as amended, the Company does not intend to issue any additional grants under the 2015 Plan.

On January 16, 2018, the Company adopted the Novo Integrated Sciences, Inc. 2018 Incentive Plan (the “2018 Plan”). Under the 2018 Plan, 10,000,000 shares of common stock are authorized for issuance to employees, non-employees, directors and key consultants to the Company or its subsidiaries. The 2018 Plan authorizes equity-based and cash-based incentives for participants. There were 9,875,000 shares available for award at November 30, 2019 under the 2018 Plan.

The following is a summary of stock option/warrant activity:

Weighted

Weighted Average

Options/ Average Remaining Aggregate

Warrants Exercise Contractual Intrinsic

Outstanding Price Life Value

Outstanding, August 31, 2019 10,095,000 0.30 3.58 $ 1,141,500

Granted -

Forfeited -

Exercised -

Outstanding, November 30, 2019 10,095,000 0.30 3.33 $ 2,756,700

Exercisable, November 30, 2019 10,095,000 $ 0.30 3.33 $ 2,756,700



The exercise price for options/warrants outstanding at November 30, 2019:

Outstanding and Exercisable

Number of

Options/ Exercise

Warrants Price

5,500,000 $ 0.16

1,000,000 0.32

50,000 0.33

120,000 0.40

2,000,000 0.42

100,000 0.50

1,000,000 0.62

250,000 0.80

75,000 0.95

10,095,000

For options granted during the fiscal year ended August 31, 2019 where the exercise price equaled the stock price at the date of the grant, the weighted-average fair value of such options was $0.94 and the weighted-average exercise price of such options/warrants was $0.95. No options were granted during the fiscal year ending August 31, 2019 where the exercise price was less than the stock price at the date of grant or the exercise price was greater than the stock price at the date of grant.

The fair value of the stock options is being amortized to stock option expense over the vesting period. The Company recorded stock option expense of $0 and $70,846 during the three months ended November 30, 2019 and 2018, respectively. At November 30, 2019, the unamortized stock option expense was $0.

The assumptions used in calculating the fair value of options granted during the current fiscal year ending August 31, 2019 using the Black-Scholes option-pricing model for options granted, through November 30, 2019, are as follows:

Risk-free interest rate 2.78 %

Expected life of the options 3.5 years

Expected volatility 294 %

Expected dividend yield 0 %

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Nov. 30, 2019

Aug. 31, 2019

Leases [Abstract]

Operating lease assets $ 2,888,608 $ 3,004,017

Total lease assets 2,888,608

Current liabilities- Operating lease liability 519,229 508,305

Noncurrent liabilities - Operating lease liability 2,376,722 2,500,004

Total lease liability $ 2,895,951 $ 3,008,309

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Additional Paid-in Capital [Member]

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Balance at Aug. 31, 2018 $ 207,882 $ 10,053,683 $ 1,139,815 $ (11,199,989) $ 201,391 $ (28,621) $ 172,770

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Common stock issued for cash $ 563 531,366 531,929 531,929

Common stock issued for cash, shares 563,222

Fair value of vested stock options 70,846 70,846 70,846

Foreign currency translation loss (1,785) (1,785) 530 (1,255)

Net loss (251,416) (251,416) (5,168) (256,584)

Balance at Nov. 30, 2018 $ 208,445 10,655,895 1,138,030 (11,451,405) 550,965 (33,259) 517,706

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Balance at Aug. 31, 2019 $ 223,691 35,813,203 1,138,919 (11,591,973) 25,583,840 (39,632) 25,544,208

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Common stock issued for cash $ 355 113,044 113,399 113,399

Common stock issued for cash, shares 354,369

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Related Party Transactions
3 Months Ended

Nov. 30, 2019

Related Party Transactions [Abstract]

Related Party Transactions

Note 3 – Related Party Transactions

Due to related parties

Amounts loaned to the Company by stockholders and officers of the Company are payable upon demand. At November 30, 2019 and August 31, 2019, the amount due to related parties was $840,136 and $920,083, respectively.



The Company leases office space from a related party on a month-to-month basis with monthly lease payments of $1,509.

On January 31, 2018, a related party converted $813,125 of outstanding principal and accrued interest into 1,976,483 shares of the Company’s common stock. The per share price used for the conversion of this loan was $0.4114 which was determined based on the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price.

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Accounts Receivables, Net (Tables)
3 Months Ended

Nov. 30, 2019

Receivables [Abstract]

Schedule of Accounts Receivables, Net

Accounts receivables, net at November 30, 2019 and August 31, 2019 consisted of the following:

November 30, August 31,

2019 2019

Trade receivables $ 1,787,472 $ 1,631,036

Amounts earned but not billed 327,870 304,059

2,115,342 1,935,095

Allowance for doubtful accounts (482,405 ) (471,566 )

Accounts receivable, net $ 1,632,937 $ 1,463,529

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Accrued Expenses (Tables)
3 Months Ended

Nov. 30, 2019

Payables and Accruals [Abstract]

Schedule of Accrued Expenses

Accrued expenses at November 30, 2019 and August 31, 2019 consisted of the following:

November 30, August 31,

2019 2019

Accrued liabilities $ 26,103 $ 59,661

Accrued payroll 116,517 115,912

Other 41,619 30,211

$ 184,239 $ 205,784

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Other Receivables
3 Months Ended

Nov. 30, 2019

Receivables [Abstract]

Other Receivables

Note 5 – Other Receivables

Other receivables at November 30, 2019 and August 31, 2019 consisted of the following:

November 30, August 31,

2019 2019

Notes receivable dated April 1, 2015 and amended on May 23, 2017; accrued interest at 8% per annum; secured by certain assets; due March 1, 2019. (currently in default) $ 282,413 $ 281,513

Advance to corporation; non-interest bearing; unsecured; due not later than November 18, 2020 30,124 30,028

Advance to corporation; accrues interest at 12% per annum; unsecured; due December 31, 2020 75,310 75,070

Advance to corporation; accrues interest at 10% per annum after the first 60 days; unsecured; due February 7, 2020 225,924 225,924

Advance to corporation; accrues interest at 10% per annum; unsecured; due December 31, 2020 753,100 750,700

Total other receivables 1,366,871 1,363,235

Current portion (301,234 ) (300,994 )

Long-term portion $ 1,065,637 $ 1,062,241

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Debentures, Related Parties
3 Months Ended

Nov. 30, 2019

Debt Disclosure [Abstract]

Debentures, Related Parties

Note 9 – Debentures, related parties

On September 30, 2013, the Company issued five debentures totaling CAD$6,402,512 ($4,968,990 at November 30, 2017) in connection with the acquisition of certain business assets. The holders of the debentures are current stockholders, officers and/or affiliates of the Company. The debentures are secured by all the assets of the Company, accrue interest at 8% per annum and were originally due on September 30, 2016. On December 2, 2017, the debenture holders agreed to extend the due date to September 30, 2019. On September 27, 2019, the debenture holders agreed to extend the due date to September 30, 2021.

On January 31, 2018, the debenture holders converted 75% of the debenture value of $3,894,809 plus accrued interest of $414,965 into 10,475,872 shares of the Company’s common stock. The per share price used for the conversion of each debenture was $0.4114 which was determined based on the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price. At November 30, 2019, the amount of debentures outstanding was $1,205,433.

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Subsequent Events
3 Months Ended

Nov. 30, 2019

Subsequent Events [Abstract]

Subsequent Events

Note 13 – Subsequent Events

Intellectual Property Asset Purchase Agreement

On December 17, 2019, the Company entered into that certain Intellectual Property Asset Purchase Agreement (the “APA”) by and between the Company and 2731861 Ontario Corp. (the “Seller”), pursuant to which the Company agreed to purchase, and Seller agreed to sell (the “Acquisition”), proprietary designs for an innovative cannabis dosing device, in addition to designs, plans, procedures, and all other material pertaining to the application, construction, operation, and marketing of a cannabis business under the regulations of Health Canada (the “Intellectual Property”). Pursuant to the terms of the APA, the purchase price of the Intellectual Property is 8,000,000 shares of restricted common stock of the Company. The Acquisition closed on December 17, 2019.

Joint Venture Agreement

On December 19, 2019, the Company entered into that certain Joint Venture Agreement (the “JV Agreement”) between the Company and Harvest Gold Farms Inc. (“HGF”) relating to the development, management and arrangement of medicinal farming projects involving hemp and cannabis cash crops (the “Project”). Pursuant to the terms of the JV Agreement, the parties agreed to work in a joint venture relationship, with the Company providing the development and operation of the Project, including sales, and HGF providing the land, farming expertise, biomass and necessary approvals for the development of the Project.

The initial term of the JV Agreement will, unless sooner terminated by consent of all parties, expire in five years from the effective date of the JV Agreement. The Company and HGF may renew the JV Agreement within two years of the expiration of the initial term upon mutual understanding.

Each of the parties agreed to contribute to the start-up of the joint venture (the “JV”) as follows:

● The Company:

○ Complete and finalize a business plan and layout plans, a detailed procurement project binder and an implementation and roll-out plan.

○ Make arrangements for construction and financing options of any facilities required for the profitable farming of medicinal crops or related facilities.

○ Direct project finance model and selection of engineering, procurement, construction contracts and management service providers.

○ Arrange for product purchase contracts.

● HGF:

○ Provide the land and approvals for greenhouse (if necessary), open field farming and other facilities as required.

○ Arrange for all required titled land for greenhouses and outdoor agriculture platforms.

○ Arrange for all building permits, environmental approvals and HGF internal approvals including confirmation of tax-free JV status for the duration of the proposal (if possible).

○ Provide elite farming expertise for the purposes of maximizing potential profits, inclusive of harvesting techniques and process flow and engineering.

Pursuant to the terms of the JV Agreement, the Company agreed to maintain all financial records (in U.S. GAAP) of the JV, to provide quarterly and annual reporting to all JV stakeholders, and to assign and direct operational staff from onset to agreement termination. The Company agreed to pay HGF 30% of net JV income on an annual basis commencing 12 months after the first full 12-month revenue period, and to purchase product from the JV at a price of cost plus 5%.

In addition, the Company agreed to issue 2,000,000 shares of Company common stock upon achievement of $25,000,000 of net profit by the JV each fiscal year. Such common stock will be delivered to HGF via Novo Healthnet Limited exchangeable preferred shares. Any Company common stock issued to HGF will be subject to pro-rata adjustment in the event that the Company approves, prior to the issuance date, any forward stock split, reverse stock split or other capitalization restructure.

HGF agreed, among other things, to grow medicinal agriculture crop at the highest standard, subject to independent third party biomass testing, in the most profitable manner while maintaining the standards of excellence required to maintain elite status, and to provide a minimum of 7,000 acres for the Primary Project. All staffing, including but not limited to, management, specialized or general labor requirements for farming will be the sole responsibility of HGF.

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Nov. 30, 2019

Aug. 31, 2019

Receivables [Abstract]

Trade receivables $ 1,787,472 $ 1,631,036

Amounts earned but not billed 327,870 304,059

Accounts receivable, gross 2,115,342 1,935,095

Allowance for doubtful accounts (482,405) (471,566)

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Aug. 31, 2018

Aug. 31, 2019

Aug. 31, 2017

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Impairment of its long-lived assets

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Refundable acquisition deposits $ 606,614 716,688

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ASC 842 [Member]

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Executive Fitness Leaders [Member]

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Action Plus Physiotherapy Rockland [Member]

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Commitments and Contingencies
3 Months Ended

Nov. 30, 2019

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 12 – Commitments and Contingencies

Litigation

The Company is party to certain legal proceedings from time to time incidental to the conduct of its business. These proceedings could result in fines, penalties, compensatory or treble damages or non-monetary relief. The nature of legal proceedings is such that the Company cannot assure the outcome of any particular matter, and an unfavorable ruling or development could have a materially adverse effect on our consolidated financial position, results of operations and cash flows in the period in which a ruling or settlement occurs. However, based on information available to the Company’s management to date, the Company’s management does not expect that the outcome of any matter pending against the Company is likely to have a materially adverse effect on the Company’s consolidated financial position as of November 30, 2019, results of operations, cash flows or liquidity of the Company.

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Accounts Receivables, Net
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Nov. 30, 2019

Receivables [Abstract]

Accounts Receivables, Net

Note 4 – Accounts Receivables, net

Accounts receivables, net at November 30, 2019 and August 31, 2019 consisted of the following:

November 30, August 31,

2019 2019

Trade receivables $ 1,787,472 $ 1,631,036

Amounts earned but not billed 327,870 304,059

2,115,342 1,935,095

Allowance for doubtful accounts (482,405 ) (471,566 )

Accounts receivable, net $ 1,632,937 $ 1,463,529

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Accrued Expenses
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Nov. 30, 2019

Payables and Accruals [Abstract]

Accrued Expenses

Note 8 – Accrued Expenses

Accrued expenses at November 30, 2019 and August 31, 2019 consisted of the following:

November 30, August 31,

2019 2019

Accrued liabilities $ 26,103 $ 59,661

Accrued payroll 116,517 115,912

Other 41,619 30,211

$ 184,239 $ 205,784

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Nov. 30, 2019

Aug. 31, 2019

Total other receivables $ 1,366,871 $ 1,363,235

Current portion (301,234) (300,994)

Long-term portion 1,065,637 1,062,241

Notes Receivable Dated April 1, 2015 and May 23, 2017 [Member]

Total other receivables 282,413 281,513

Advance to Corporation One [Member]

Total other receivables 30,124 30,028

Advance to Corporation Two [Member]

Total other receivables 75,310 75,070

Advance to Corporation Three [Member]

Total other receivables 225,924 225,924

Advance to Corporation Four [Member]

Total other receivables $ 753,100 $ 750,700

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Nov. 30, 2019

Leasehold Improvements [Member]

Property and equipment, estimated lives 5 years

Clinical Equipment [Member]

Property and equipment, estimated lives 5 years

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Property and equipment, estimated lives 3 years

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Property and equipment, estimated lives 5 years

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3 Months Ended

Dec. 19, 2019

USD ($)

a

shares

Dec. 17, 2019

shares

Nov. 30, 2019

USD ($)

Nov. 30, 2018

USD ($)

Net profit | $ $ (88,120) $ (251,416)

Subsequent Event [Member] | JV Agreement [Member]

Agreement description The Company agreed to pay HGF 30% of net JV income on an annual basis commencing 12 months after the first full 12-month revenue period, and to purchase product from the JV at a price of cost plus 5%.

Common stock issued | shares 2,000,000

Net profit | $ $ 25,000,000

Subsequent Event [Member] | JV Agreement [Member] | Harvest Gold Farms, Inc [Member]

Area of land | a 7,000

Subsequent Event [Member] | Intellectual Property [Member] | Asset Purchase Agreement [Member]

Number of restricted shares of common stock | shares 8,000,000

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Summary of Significant Accounting Policies
3 Months Ended

Nov. 30, 2019

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Note 2 – Summary of Significant Accounting Policies

Use of Estimates

The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, NHL, Novo Healthnet Rehab Limited, Novo Assessments Inc., and an 80% interest in Novo Healthnet Kemptville Centre, Inc., a Back on Track Physiotherapy and Health Centre clinic operated by NHL. All of the Company’s subsidiaries are incorporated under the laws of the Province of Ontario, Canada. All intercompany transactions have been eliminated.

Noncontrolling Interest

The Company follows Financial Accounting Standards Board (“FASB”) ASC Topic 810, Consolidation, which governs the accounting for and reporting of non-controlling interests (“NCIs”) in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCIs be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or losses, and that losses of a partially owned consolidated subsidiary be allocated to the NCI even when such allocation might result in a deficit balance.

The net income (loss) attributed to the NCI is separately designated in the accompanying consolidated statements of operations and other comprehensive income (loss).

Cash Equivalents

For the purpose of the statement of cash flows, cash equivalents include time deposits, certificate of deposits, and all highly liquid debt instruments with original maturities of three months or less.

Accounts Receivable

Accounts receivable are recorded, net of allowance for doubtful accounts and sales returns. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentration, customer credit worthiness, current economic trends and changes in customer payment patterns to determine if the allowance for doubtful accounts is adequate. An estimate for doubtful accounts is made when collection of the full amount is no longer probable. Delinquent account balances are written-off after management has determined that the likelihood of collection is not probable and known bad debts are written off against the allowance for doubtful accounts when identified. As of November 30, 2019 and August 31, 2019, the allowance for uncollectible accounts receivable was $482,405 and $471,566, respectively.

Property and Equipment

Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation of property and equipment is provided using the declining balance method for substantially all assets with estimated lives as follows:

Leasehold improvements 5 years

Clinical equipment 5 years

Computer equipment 3 years

Office equipment 5 years

Furniture and fixtures 5 years

Long-Lived Assets

The Company applies the provisions of ASC Topic 360, Property, Plant, and Equipment, which addresses financial accounting and reporting for the impairment or disposal of long-lived assets. ASC 360 requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair values are reduced for the cost of disposal. Based on its review at November 30, 2019 and August 31, 2019, the Company believes there was no impairment of its long-lived assets.

Intangible Assets

The Company’s intangible assets consist of land use rights and a software license which will be amortized over 50 and 7 years, respectively. Amortization will begin when the assets are fully placed in service. The Company performs a test for impairment annually. The land use rights and the software license intangible assets were acquired in January and February 2019, respectively. Based on its reviews at August 31, 2019, the Company believes there was no impairment of its intangible assets.

Goodwill

Goodwill represents the excess of purchase price over the underlying net assets of businesses acquired. Under U.S. GAAP, goodwill is not amortized but is subject to annual impairment tests. At November 30, 2019, the Company recorded goodwill of $188,275, $218,399 and $188,275, respectively, related to its acquisition of APKA Health, Inc. during the fiscal year ended August 31, 2017, Executive Fitness Leaders during the fiscal year ended August 31, 2018 and Action Plus Physiotherapy Rockland during the fiscal year ended August 31, 2019.

Summary of changes in goodwill by acquired businesses is as follows:

APKA EFL Rockland Total

Balance, August 31, 2019 $ 187,675 $ 217,703 $ 217,703 $ 623,081

Foreign currency translation adjustment 600 696 696 1,992

Balance, November 30, 2019 $ 188,275 $ 218,399 $ 218,399 $ 625,073

Acquisition Deposits

The Company has signed letters of understanding with two potential acquisition candidates which includes refundable acquisition deposits totaling $606,614 and $716,688 at November 30, 2019 and August 31, 2019, respectively.

Fair Value of Financial Instruments

For certain of the Company’s financial instruments, including cash and equivalents, restricted cash, accounts receivable, advances to suppliers, accounts payable, accrued liabilities and short-term debt, the carrying amounts approximate their fair values due to their short maturities.

FASB ASC Topic 820, Fair Value Measurements and Disclosures, requires disclosure of the fair value of financial instruments held by the Company. FASB ASC Topic 825, Financial Instruments, defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the consolidated balance sheets for receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows:

● Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.

● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

● Level 3 inputs to the valuation methodology use one or more unobservable inputs which are significant to the fair value measurement.

The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic 480, Distinguishing Liabilities from Equity, and FASB ASC Topic 815, Derivatives and Hedging.

As of November 30, 2019 and August 31, 2019, respectively, the Company did not identify any assets and liabilities required to be presented on the balance sheet at fair value.

Fair Value Measurement on a Non-Recurring Basis

The Company measures the fair value of certain assets on a non-recurring basis, generally quarterly, annually or when events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. These assets include goodwill and intangible assets.

Revenue Recognition

Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (“Topic 606”), became effective for the Company on March 1, 2018. The Company’s revenue recognition disclosure reflects its updated accounting policies that are affected by this new standard. The Company applied the “modified retrospective” transition method for open contracts for the implementation of Topic 606. As sales are and have been primarily from providing healthcare services, and the Company has no significant post-delivery obligations, this new standard did not result in a material recognition of revenue on the Company’s accompanying consolidated financial statements for the cumulative impact of applying this new standard. The Company made no adjustments to its previously reported total revenues, as those periods continue to be presented in accordance with its historical accounting practices under Topic 605, Revenue Recognition.

Revenue from providing healthcare and healthcare related services are recognized under Topic 606 in a manner that reasonably reflects the delivery of its services to customers in return for expected consideration and includes the following elements:

● executed contracts with the Company’s customers that it believes are legally enforceable;

● identification of performance obligations in the respective contract;

● determination of the transaction price for each performance obligation in the respective contract;

● Allocation of the transaction price to each performance obligation; and

● recognition of revenue only when the Company satisfies each performance obligation.

These five elements, as applied to the Company’s revenue category, are summarized below:

● Healthcare and healthcare related services - gross service revenue is recorded in the accounting records at the time the services are provided on an accrual basis at the provider’s established rates. The Company reserves a provision for contractual adjustment and discounts that are deducted from gross service revenue. The Company reports revenues net of any sales, use and value added taxes.

Income Taxes

The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes. ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion, or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented.

Stock-Based Compensation

The Company records stock-based compensation in accordance with FASB ASC Topic 718, Compensation – Stock Compensation. FASB ASC Topic 718 requires companies to measure compensation cost for stock-based employee compensation at fair value at the grant date and recognize the expense over the requisite service period. The Company recognizes in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees.

Basic and Diluted Earnings Per Share

Earnings per share is calculated in accordance with ASC Topic 260, Earnings Per Share. Basic earnings per share (“EPS”) is based on the weighted average number of common shares outstanding. Diluted EPS assumes that all dilutive securities are converted. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. There were 10,095,000 options/warrants outstanding as of November 30, 2019. Due to the net loss incurred, potentially dilutive instruments would be anti-dilutive. Accordingly, diluted loss per share is the same as basic loss for all periods presented.

Foreign Currency Transactions and Comprehensive Income

U.S. GAAP generally requires recognized revenue, expenses, gains and losses be included in net income. Certain statements, however, require entities to report specific changes in assets and liabilities, such as gain or loss on foreign currency translation, as a separate component of the equity section of the balance sheet. Such items, along with net income, are components of comprehensive income. The functional currency of the Company’s Canadian subsidiaries is the CAD. Translation gains of $1,144,119 and $1,138,919 at November 30, 2019 and August 31, 2019, respectively, are classified as an item of other comprehensive income in the stockholders’ equity section of the balance sheet.

Statement of Cash Flows

Cash flows from the Company’s operations are calculated based upon the local currencies using the average translation rates. As a result, amounts related to assets and liabilities reported on the statements of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheets.

Recent Accounting Pronouncements

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 requires lessees to recognize lease assets and lease liabilities on the balance sheet and requires expanded disclosures about leasing arrangements. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018 and interim periods in fiscal years beginning after December 15, 2018, with early adoption permitted. ASU 2016-02 and additional ASUs are now codified as ASC 842 - Leases (“ASC 842”). ASC 842 supersedes the lease accounting guidance in ASC 840 Leases and requires lessees to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. It also requires additional disclosures about leasing arrangements. The Company adopted ASC 842 on March 1, 2019 and used the modified retrospective transition approach and did not restate its comparative periods. As of the date of implementation on March 1, 2019, the impact of the adoption of ASC 842 resulted in the recognition of a right of use asset and lease payable obligation on the Company’s consolidated balance sheets of $2,360,787. As the right of use asset and the lease payable obligation were the same upon adoption of ASC 842, there was no cumulative effect impact on the Company’s accumulated deficit.

Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

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Leases - Schedule of Lease Obligations (Details) - USD ($)

Nov. 30, 2019

Aug. 31, 2019

Leases [Abstract]

2020 $ 727,376

2021 697,267

2022 542,181

2023 448,755

2024 302,152

2025 291,941

Thereafter 720,260

Total payments 3,729,932

Amount representing interest (833,981)

Lease obligation, net 2,895,951 $ 3,008,309

Less lease obligation, current portion (519,229) (508,305)

Lease obligation, long-term portion $ 2,376,722 $ 2,500,004

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Aug. 31, 2019

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Accrued liabilities $ 26,103 $ 59,661

Accrued payroll 116,517 115,912

Other 41,619 30,211

Accrued expenses $ 184,239 $ 205,784

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Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)
3 Months Ended

Nov. 30, 2019

Nov. 30, 2018

Income Statement [Abstract]

Revenues $ 2,548,610 $ 2,311,622

Cost of revenues 1,632,941 1,428,083

Gross profit 915,669 883,539

Operating expenses:

Selling expenses 1,222 25,223

General and administrative expenses 991,272 1,073,668

Total operating expenses 992,494 1,098,891

Loss from operations (76,825) (215,352)

Non operating income (expense)

Interest income 28,195 5,089

Interest expense (40,329) (46,321)

Total other income (expense) (12,134) (41,232)

Loss before income taxes (88,959) (256,584)

Income tax expense

Net loss (88,959) (256,584)

Net loss attributed to noncontrolling interest (839) (5,168)

Net loss attributed to Novo Integrated Sciences, Inc. (88,120) (251,416)

Comprehensive loss:

Net loss (88,959) (256,584)

Foreign currency translation gain (loss) 5,200 (1,785)

Comprehensive loss: $ (83,759) $ (258,369)

Weighted average common shares outstanding - basic and diluted 223,873,170 207,943,636

Net loss per common share - basic and diluted $ 0.00 $ 0.00

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Accounting Policies [Abstract]

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Depreciation of property and equipment is provided using the declining balance method for substantially all assets with estimated lives as follows:

Leasehold improvements 5 years

Clinical equipment 5 years

Computer equipment 3 years

Office equipment 5 years

Furniture and fixtures 5 years

Schedule of Changes in Goodwill

Summary of changes in goodwill by acquired businesses is as follows:

APKA EFL Rockland Total

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Intangible Assets (Tables)
3 Months Ended

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Intangible assets at November 30, 2019 and August 31, 2019 consisted of the following:

November 30, August 31,

2019 2019

Land use rights $ 21,600,000 $ 21,600,000

Software license 758,567 758,567

22,358,567 22,358,567

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Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Nov. 30, 2019	Aug. 31, 2019
Statement of Financial Position [Abstract]
Convertible preferred stock, par value	$ 0.001	$ 0.001
Convertible preferred stock, shares authorized	1,000,000	1,000,000
Convertible preferred stock, shares issued	0	0
Convertible preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	499,000,000	499,000,000
Common stock, shares issued	224,045,876	223,691,507
Common stock, shares outstanding	224,045,876	223,691,507

Debentures, Related Parties (Details Narrative) - USD ($)	Sep. 27, 2019	Jan. 31, 2018	Dec. 02, 2017	Sep. 30, 2013	Nov. 30, 2019	Aug. 31, 2019	Nov. 30, 2017
Debentures, outstanding					$ 1,205,433	$ 1,201,591
Accrued interest					$ 326,940	$ 248,582
Debt converted, shares issued		1,976,483
Debt conversion price		$ 0.4114
Debt conversion, description		The per share price used for the conversion of this loan was $0.4114 which was determined based on the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price.
Five Debentures [Member]
Debentures, outstanding							$ 4,968,990
Debt interest rate				8.00%
Debt due date				Sep. 30, 2016
Debt extended due date	Sep. 30, 2021		Sep. 30, 2019
Five Debentures [Member] \| CAD [Member]
Debentures, outstanding				$ 6,402,512
Debentures [Member]
Debentures, outstanding		$ 3,894,809
Percentage of debt converted		75.00%
Accrued interest		$ 414,965
Debt converted, shares issued		10,475,872
Debt conversion price		$ 0.4114
Debt conversion, description		The per share price used for the conversion of each debenture was $0.4114 which was determined based on the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price.

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Nov. 30, 2019	Aug. 31, 2019
Property and equipment, gross	$ 831,811	$ 829,161
Accumulated depreciation	(440,143)	(418,973)
Total	391,668	410,188
Leasehold Improvements [Member]
Property and equipment, gross	454,681	453,233
Clinical Equipment [Member]
Property and equipment, gross	286,220	285,307
Computer Equipment [Member]
Property and equipment, gross	23,207	23,133
Office Equipment [Member]
Property and equipment, gross	28,684	28,593
Furniture and Fixtures [Member]
Property and equipment, gross	$ 39,019	$ 38,895

Stockholders' Deficit (Details Narrative) - USD ($)			3 Months Ended		12 Months Ended
Stockholders' Deficit (Details Narrative) - USD ($)	Jan. 16, 2018	Sep. 08, 2015	Nov. 30, 2019	Nov. 30, 2018	Aug. 31, 2019
Convertible preferred stock, shares authorized			1,000,000		1,000,000
Convertible preferred stock, par value			$ 0.001		$ 0.001
Convertible preferred stock, shares issued			0		0
Convertible preferred stock, shares outstanding			0		0
Common stock, shares authorized			499,000,000		499,000,000
Common stock, par value			$ 0.001		$ 0.001
Common stock, shares issued			224,045,876		223,691,507
Common stock, shares outstanding			224,045,876		223,691,507
Number of common shares issued			354,369
Proceeds from issuance of cash			$ 113,399	$ 531,929
Stock options granted weighted-average grant date fair value					$ 0.94
Stock options/warrants weighted-average exercise price					$ 0.95
Stock option expense			0	$ 70,846
Unamortized stock option expense			$ 0
2015 Incentive Compensation Plan [Member]
Number of shares available for future grant			4,987,500
2015 Incentive Compensation Plan [Member] \| Maximum [Member]
Number of common stock shares authorizes		5,000,000
2018 Incentive Plan [Member]
Number of common stock shares authorizes	10,000,000
Number of shares available for future grant			9,875,000

Summary of Significant Accounting Policies - Schedule of Changes in Goodwill (Details)	3 Months Ended
	Nov. 30, 2019 USD ($)
Balance	$ 623,081
Foreign currency translation adjustment	1,992
Balance	625,073
Rockland [Member]
Balance	217,703
Foreign currency translation adjustment	696
Balance	218,399
APKA [Member]
Balance	187,675
Foreign currency translation adjustment	600
Balance	188,275
EFL [Member]
Balance	217,703
Foreign currency translation adjustment	696
Balance	$ 218,399

Organization and Basis of Presentation (Details Narrative) - USD ($)		3 Months Ended	12 Months Ended
	Apr. 25, 2017	Nov. 30, 2019	Aug. 31, 2019
Parent Company [Member]
Common stock issued in connection with reverse merger transaction		$ 6,904
Turbine Truck Engines, Inc [Member]
State country name			Delaware
Date of incorporation			Nov. 27, 2000
Novo Healthnet Limited, Inc [Member] \| Share Exchange Agreement [Member]
Number of restricted shares of common stock	167,797,406
Percentage of common stock issued and outstanding	85.00%

Leases - Schedule of Lease Related Assets and Liabilities (Details) - USD ($)	Nov. 30, 2019	Aug. 31, 2019
Leases [Abstract]
Operating lease assets	$ 2,888,608	$ 3,004,017
Total lease assets	2,888,608
Current liabilities- Operating lease liability	519,229	508,305
Noncurrent liabilities - Operating lease liability	2,376,722	2,500,004
Total lease liability	$ 2,895,951	$ 3,008,309

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Nov. 30, 2019	Jan. 09, 2020
Document And Entity Information
Entity Registrant Name	Novo Integrated Sciences, Inc.
Entity Central Index Key	0001138978
Document Type	10-Q
Document Period End Date	Nov. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--08-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		232,045,876
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($)	Nov. 30, 2019	Aug. 31, 2019
Intangible assets, gross	$ 22,358,567	$ 22,358,567
Accumulated amortization
Total	22,358,567	22,358,567
Land Use Rights [Member]
Intangible assets, gross	21,600,000	21,600,000
Software License [Member]
Intangible assets, gross	$ 758,567	$ 758,567

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Other Comprehensive Income [Member]	Accumulated Deficit [Member]	Total Novo Stockholders' Equity [Member]	Noncontrolling Interest [Member]	Total
Balance at Aug. 31, 2018	$ 207,882	$ 10,053,683	$ 1,139,815	$ (11,199,989)	$ 201,391	$ (28,621)	$ 172,770
Balance, shares at Aug. 31, 2018	207,881,743
Common stock issued for cash	$ 563	531,366			531,929		531,929
Common stock issued for cash, shares	563,222
Fair value of vested stock options		70,846			70,846		70,846
Foreign currency translation loss			(1,785)		(1,785)	530	(1,255)
Net loss				(251,416)	(251,416)	(5,168)	(256,584)
Balance at Nov. 30, 2018	$ 208,445	10,655,895	1,138,030	(11,451,405)	550,965	(33,259)	517,706
Balance, shares at Nov. 30, 2018	208,444,965
Balance at Aug. 31, 2019	$ 223,691	35,813,203	1,138,919	(11,591,973)	25,583,840	(39,632)	25,544,208
Balance, shares at Aug. 31, 2019	223,691,507
Common stock issued for cash	$ 355	113,044			113,399		113,399
Common stock issued for cash, shares	354,369
Foreign currency translation loss			5,200		5,200	(123)	5,077
Net loss				(88,120)	(88,120)	(839)	(88,959)
Balance at Nov. 30, 2019	$ 224,046	$ 35,926,247	$ 1,144,119	$ (11,680,093)	$ 25,614,319	$ (40,594)	$ 25,573,725
Balance, shares at Nov. 30, 2019	224,045,876

Accounts Receivables, Net - Schedule of Accounts Receivables, Net (Details) - USD ($)	Nov. 30, 2019	Aug. 31, 2019
Receivables [Abstract]
Trade receivables	$ 1,787,472	$ 1,631,036
Amounts earned but not billed	327,870	304,059
Accounts receivable, gross	2,115,342	1,935,095
Allowance for doubtful accounts	(482,405)	(471,566)
Accounts receivable, net	$ 1,632,937	$ 1,463,529

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Nov. 30, 2019	Aug. 31, 2018	Aug. 31, 2019	Aug. 31, 2017
Allowance for uncollectible accounts receivable	$ 482,405		$ 471,566
Impairment of its long-lived assets
Goodwill	625,073		623,081
Refundable acquisition deposits	$ 606,614		716,688
Potentially dilutive common stock options and warrants outstanding, shares	10,095,000
Translation gains	$ 1,144,119		1,138,919
Right of use asset	2,888,608		3,004,017
Lease payable obligation	2,895,951		3,008,309
ASC 842 [Member]
Right of use asset	2,360,787
Lease payable obligation	2,360,787
Cumulative effect on retained earnings
APKA Health, Inc. [Member]
Goodwill				$ 188,275
Executive Fitness Leaders [Member]
Goodwill		$ 218,399
Action Plus Physiotherapy Rockland [Member]
Goodwill			$ 188,275
Land Use Rights [Member]
Intangible asset, useful life amortized over term	50 years
Software License [Member]
Intangible asset, useful life amortized over term	7 years
Novo Healthnet Kemptville Centre, Inc. [Member]
Equity method investment, ownership percentage	80.00%

Other Receivables - Schedule of Other Receivables (Details) - USD ($)	Nov. 30, 2019	Aug. 31, 2019
Total other receivables	$ 1,366,871	$ 1,363,235
Current portion	(301,234)	(300,994)
Long-term portion	1,065,637	1,062,241
Notes Receivable Dated April 1, 2015 and May 23, 2017 [Member]
Total other receivables	282,413	281,513
Advance to Corporation One [Member]
Total other receivables	30,124	30,028
Advance to Corporation Two [Member]
Total other receivables	75,310	75,070
Advance to Corporation Three [Member]
Total other receivables	225,924	225,924
Advance to Corporation Four [Member]
Total other receivables	$ 753,100	$ 750,700

Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives of Assets (Details)	3 Months Ended
	Nov. 30, 2019
Leasehold Improvements [Member]
Property and equipment, estimated lives	5 years
Clinical Equipment [Member]
Property and equipment, estimated lives	5 years
Computer Equipment [Member]
Property and equipment, estimated lives	3 years
Office Equipment [Member]
Property and equipment, estimated lives	5 years
Furniture and Fixtures [Member]
Property and equipment, estimated lives	5 years

Subsequent Events (Details Narrative)			3 Months Ended
Subsequent Events (Details Narrative)	Dec. 19, 2019 USD ($) a shares	Dec. 17, 2019 shares	Nov. 30, 2019 USD ($)	Nov. 30, 2018 USD ($)
Net profit \| $			$ (88,120)	$ (251,416)
Subsequent Event [Member] \| JV Agreement [Member]
Agreement description	The Company agreed to pay HGF 30% of net JV income on an annual basis commencing 12 months after the first full 12-month revenue period, and to purchase product from the JV at a price of cost plus 5%.
Common stock issued \| shares	2,000,000
Net profit \| $	$ 25,000,000
Subsequent Event [Member] \| JV Agreement [Member] \| Harvest Gold Farms, Inc [Member]
Area of land \| a	7,000
Subsequent Event [Member] \| Intellectual Property [Member] \| Asset Purchase Agreement [Member]
Number of restricted shares of common stock \| shares		8,000,000

Leases - Schedule of Lease Obligations (Details) - USD ($)	Nov. 30, 2019	Aug. 31, 2019
Leases [Abstract]
2020	$ 727,376
2021	697,267
2022	542,181
2023	448,755
2024	302,152
2025	291,941
Thereafter	720,260
Total payments	3,729,932
Amount representing interest	(833,981)
Lease obligation, net	2,895,951	$ 3,008,309
Less lease obligation, current portion	(519,229)	(508,305)
Lease obligation, long-term portion	$ 2,376,722	$ 2,500,004

Accrued Expenses - Schedule of Accrued Expenses (Details) - USD ($)	Nov. 30, 2019	Aug. 31, 2019
Payables and Accruals [Abstract]
Accrued liabilities	$ 26,103	$ 59,661
Accrued payroll	116,517	115,912
Other	41,619	30,211
Accrued expenses	$ 184,239	$ 205,784

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Nov. 30, 2019	Nov. 30, 2018
Income Statement [Abstract]
Revenues	$ 2,548,610	$ 2,311,622
Cost of revenues	1,632,941	1,428,083
Gross profit	915,669	883,539
Operating expenses:
Selling expenses	1,222	25,223
General and administrative expenses	991,272	1,073,668
Total operating expenses	992,494	1,098,891
Loss from operations	(76,825)	(215,352)
Non operating income (expense)
Interest income	28,195	5,089
Interest expense	(40,329)	(46,321)
Total other income (expense)	(12,134)	(41,232)
Loss before income taxes	(88,959)	(256,584)
Income tax expense
Net loss	(88,959)	(256,584)
Net loss attributed to noncontrolling interest	(839)	(5,168)
Net loss attributed to Novo Integrated Sciences, Inc.	(88,120)	(251,416)
Comprehensive loss:
Net loss	(88,959)	(256,584)
Foreign currency translation gain (loss)	5,200	(1,785)
Comprehensive loss:	$ (83,759)	$ (258,369)
Weighted average common shares outstanding - basic and diluted	223,873,170	207,943,636
Net loss per common share - basic and diluted	$ 0.00	$ 0.00