Segment reporting

9 Months Ended

12 Months Ended

Jul. 31, 2021

Oct. 31, 2020

Disclosure of operating segments [abstract]

Segment reporting

14. Segment reporting

The consolidated financial data presented in these financial statements is reviewed regularly by the Company’s chief operating decision maker (“CODM”) for making strategic decisions, allocations resources and assessing performance, in consultation with the Board of Directors. The Corporation’s CODM is its Chief Executive Officer.

During the three and nine months ended July 31, 2021, the Company operated in Canada and began operations in the United States. Management has concluded that the customers, and the nature and method of distribution of goods and services delivered, if any, to these geographic regions are similar in nature. The risks and returns across the geographic regions are not dissimilar; therefore, the Company operates as a single operating segment.

The following is a summary of the Company’s geographical information:

	Canada $		United States $		Total $
For the nine months ended July 31, 2021
Revenue		2,042,730		941,017		2,983,747
Non-current assets		7,872,842		26,518,522		34,391,364
For the nine months ended July 31, 2020
Revenue		323,033		—		323,033
Non-current assets		2,945,214		3,204,621		6,149,835
For the year ended October 31, 2020
Revenue		792,254		—		792,254
Non-current assets		3,395,049		6,066,619		9,461,668

The following is a summary of the Company’s main customers:

	Three months ended July 31,					Nine months ended July 31,
		2021		2020			2021		2020
		%		%			%		%
Revenue
Customer A		44	%	59	%		61	%	57	%
Customer B		49	%	0	%		28	%	0	%
Accounts Receivable
Customer A							47	%	58	%
Customer B							24	%	0	%

17. Segment reporting

The consolidated financial data presented in these financial statements is reviewed regularly by the Company’s chief operating decision maker (“CODM”) for making strategic decisions, allocations resources and assessing performance, in consultation with the Board of Directors.

During the year ended October 31, 2020, the Company operated in Canada with a plan to begin operations in the U.S. Management has concluded that the customers, and the nature and method of distribution of goods and services delivered, if any, to these geographic regions are similar in nature. The risks and returns across the geographic regions are not dissimilar; therefore, the Company operates as a single operating segment.

The following is a summary of the Company’s geographical information:

	Canada		United States		Total
	$		$		$
For the year ended October 31, 2020
Revenue		792,254		—		792,254
Non-current assets		3,395,049		6,066,619		9,461,668
For the year ended October 31, 2019
Revenue		48,160		—		48,160
Non-current assets		1,060,792		—		1,060,792
For the year ended October 31, 2018
Revenue		5,746		—		5,746
Non-current assets		239,248		—		239,248

For the year ended October 31, 2020, one customer accounted for 66% of total revenue (2019: 0%; 2018: 0%). This same customer accounted for 58% of accounts receivable at October 31, 2020 (2019: 0%; 2018: 0%).