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Consolidated Statements of Cash Flow - USD ($)
6 Months Ended 9 Months Ended 12 Months Ended
Jan. 31, 2020
Oct. 31, 2021
Jan. 31, 2021
Jul. 31, 2019
Cash flows from operating activities:        
Net income $ 966,774 $ 648,072 $ 398,080 $ 1,769,908
Adjustments to reconcile net income to cash provided by operating activities:        
Amortization platform 0 38,737 0 0
Unrealized loss on derivative liabilities-note conversion feature 0 0 0 5,081
Fair value of stock options issued for services 57,224 359,419 275,780 21,998
Fair value of shares issued for services 0 61,600 51,840 30,100
Stock based compensation - related parties 392,101 546,560 1,630,403 206,842
Loss on extinguishment of debt 0 0 0 106
Imputed interest 8,771 0 9,776 16,440
Compensation expense-Acquisition-related parties 0 0 0 90,873
Penalty on convertible notes payable 2,000 0 0 8,600
Bad debt expenses 10,839 0 0 168,557
Changes in operating assets and liabilities:        
(Increase) decrease in accounts receivable, net (526,782) (722,591) (249,070) (423,110)
(Increase) decrease in accounts receivable - related parties (60,316) (646,091) (512,627) (647,109)
(Increase) decrease in prepaid expense 0 291,780 (349,765) 1,000
(Increase) decrease in short-term deposit 0 (61,888) 0 0
(Increase) decrease in operating lease asset 0 41,236 0 0
(Decrease) increase in accounts payable and accrued liabilities (15,483) 937,913 557,943 26,713
(Decrease) increase in accounts payable - related parties 134,141 (103,459) (42,116) 150,324
(Decrease) increase in customer deposit 0 (80,987) 149,640 0
(Decrease) increase in operating lease liabilities 0 (39,182) 0 0
(Decrease) increase in accrued interest 17,454 0 (41,841) 25,611
Net cash provided by operating activities 986,723 1,271,119 1,878,043 1,451,934
Cash flows from investing activities        
Cash received from Investment in Global Technology Group Pty Ltd- related party 0 0 192 0
Purchase of GTG 0 (115,314) 0 0
Purchase of fixed assets 0 (116,000) 0 0
Net cash provided by (used in) investing activities 0 (231,314) 192 0
Cash flows from financing activities:        
Proceeds from sale of stock 0 4,047,253 8,468,864 0
Proceeds from option exercise 0 4,010 8,000 0
Repayments on shareholder loans - related party 0 (98) (1,000) 0
Repayments on notes payable 0 0 (40,000) 0
Repayments on settlement payable 0 0 0 (17,420)
Repayments on settlement payable - related party 0 0 (290,000) (150,000)
Repayments on promissory note - related party (861,313) 0 (174,254) 0
Net cash provided by (used in) financing activities (861,313) 4,051,165 7,971,610 (167,420)
Effect of exchange rate changes on cash 0 337 (1) 0
Net increase in cash and cash equivalents 125,410 5,091,307 9,849,844 1,284,514
Cash and cash equivalents at beginning of year 1,731,095 11,706,349 1,856,505 446,581
Cash and cash equivalents at end of year 1,856,505 16,797,656 11,706,349 1,731,095
Supplemental cash flows disclosures        
Interest paid 0 0 43,918 0
Tax paid 0 0 0 0
Supplemental disclosure of cash flow information:        
Settlement of derivative liability 15,000 0 0 5,311
Common stock issued for conversion of debt - related party 0 0 0 209,414
Debt discount from derivative liability 0 0 0 3,300
Settlement payable 0 0 0 448,012
Extinguishment of contingent liability - related party 0 0 0 1,031,567
Gain on extinguishment of contingent liability - related party 0 0 0 114,618
Accounts payable settled with accounts receivable - related party 0 0 914,696 0
Cashless exercise of options 0 8 16 0
Cashless exercise of options - related parties 0 29 0 0
Share issued for services from stock payable 0 7,420 0 0
Share issued for services from stock payable - related party 0 7,420 0 0
Initial ROU asset and lease liability $ 0 $ 329,254 $ 0 $ 0