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Interim Condensed Consolidated Statements of Cash Flows (IN PROGRESS) - USD ($)
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2023
Mar. 31, 2023
Jun. 30, 2022
Mar. 31, 2022
Jun. 30, 2023
Jun. 30, 2022
Dec. 31, 2022
Cash flows from operating activities              
Net loss $ (2,946,778) $ (1,035,172) $ (2,228,669) $ (2,863,226) $ (3,981,950) $ (5,091,895)  
Adjustments for:              
Depreciation         214,553 231,789  
Amortization of financing fees         45,395 67,164  
Stock-based compensation         645,625 417,013  
Loss on conversion of convertible promissory notes         74,359 0  
Loss on revaluation of convertible promissory notes         2,180,135 5,784,471  
Gain on extinguishment of convertible promissory notes 0   (4,274,820)   0 (4,274,820)  
Changes in non-cash working capital:              
Trade receivables         (360) 11,059  
Government remittances receivable         265 (172,597)  
Inventory         (4,453) 702  
Prepaid expenses and deposits         (107,408) (174,067)  
Accounts payable         294,353 2,528,529  
Government remittances payable         52,802 40,070  
Accrued liabilities         131,935 16,266  
Net cash used in operating activities         (454,749) (616,316)  
Cash flows from investing activities              
Purchase of long-lived assets         0 (1,892,767)  
Net cash (used in) investing activities         0 (1,892,767)  
Cash flows from financing activities              
Advances of long-term debt         1,113,150 0  
Repayment of long-term debt         (18.447) (52,842)  
Financing fee on long-term debt         (44,526) 0  
Repayments of obligations under capital lease         (23,738) (61,093)  
Advances on convertible promissory notes         0 2,080,000  
Repayment of convertible promissory notes         0 (85,880)  
Advances of loans payable to related parties         388,787 69,257  
Repayment of loans payable to related parties         (70,775) (28,711)  
Proceeds on private placement         101,039 444,560  
Subscription payable proceeds         128,248 0  
Net cash provided by financing activities         1,573,738 2,365,291  
Effect of exchange rate on cash         (197,079) 108,037  
Increase (decrease) in cash         921,910 (35,755)  
Cash and cash equivalents-beginning of period   $ 42,900   $ 36,033 42,900 36,033 $ 36,033
Cash and cash equivalents and restricted cash-end of period $ 964,810   $ 278   964,810 278 $ 42,900
Supplemental Cash Flow Disclosure:              
Interest paid         244,917 319,316  
Supplemental Non-Cash Disclosure:              
Common stock issued at fair value for conversion of debt         374,000 0  
Common stock issued at fair value for conversion of related party debt         278,845 $ 0  
Shares issued for prepaid services         $ 27,300