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NOTE 1. NATURE OF OPERATION On June 19, 2018, Harmony Energy Technologies Corporation (“Harmony” or “Company”) was registered under the General Corporation Law of the State of Delaware, USA. Harmony’s registered office is located at 2711 Centerville Road, Suite 400, Wilmington, Delaware, USA 19808. The Company’s common shares have not listed or quoted on any market at this moment. On January 14, 2019, the Company completed the acquisition of the energy business which was spun out from Golden Share Resources Corporation (“Golden Share”). In exchange, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20190113__20190114__us-gaap--TypeOfArrangementAxis__custom--GoldenShareResourcesCorporationMember_zgRKYSdmnsLh" title="Issuance of common stock">3,862,079 common shares (“Harmony Shares”) to Golden Share, which was distributed to Golden Share’s shareholders on the basis of one Harmony Share for each 10 Golden Share common shares held as of the close of business on January 3, 2019. On September 1, 2020, the Company completed the acquisition of Shenzhen Smarten Technology Co., Ltd. (“Smarten”).

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NOTE 2. GOING CONCERN ASSUMPTION These financial statements have been prepared on the basis of the going concern assumption which contemplates that the Company will be able to realize its assets and discharge its liabilities in the normal course of operations. The Company has not yet determined when its energy business can generate income or cash flows. As of March 31, 2022, the Company has an accumulated deficit of $2,223,601 (deficit of $2,183,207 on December 31, 2021) and working capital deficit of $607,066 (deficit of $566,347 on December 31, 2020) which will not be sufficient to support the Company’s needs for cash during this and the coming year. In addition, the COVID-19 pandemic has had a significant negative impact on the Company’s interim condensed consolidated financial statements as of March 31, 2022, and management expects the pandemic to continue to have a negative impact in the foreseeable future, the extent of which is uncertain and largely subject to whether the severity of the pandemic worsens, or duration lengthens. In the event that the COVID-19 pandemic and the economic disruptions it has caused continue for an extended period of time the Company cannot assure that it will remain in compliance with the financial covenants in its credit facilities. The Company will require additional funding to be able to develop the business and to meet ongoing requirements for general operations. These factors indicate that material uncertainties exist which may cast significant doubt regarding the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon its ability to raise additional fund to further develop the energy business and continued support of suppliers and creditors. Even if the Company has been successful in the past in doing so, there is no assurance that it will manage to obtain additional financing in the future. The carrying amounts of assets, liabilities and expenses presented in the financial statements and the classification used in the statement of financial position have not been adjusted as would be required if the going concern assumption was not appropriate. Those adjustments could be material.

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NOTE 3. SUMMARY OF ACCOUNTING POLICIES Basis of Presentation These interim condensed consolidated financial statements were prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) The financial statements have been approved and authorized for issue by the Board of Directors on May 12, 2022. Basis of consolidation These consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Shenzhen Smarten Technology Co., Ltd. (“Smarten”). Smarten is a company registered in China. All significant intercompany accounts and transactions have been eliminated in consolidation. Business combinations We account for the acquisition of Smarten as a business combination under the acquisition method of accounting, which that the acquired assets and the liabilities assumed be recorded at their acquisition date at their respective fair values. Any excess of the purchase price over the estimated fair values of the net assets acquired is recorded as goodwill. Acquisition-related costs are expensed as incurred in the consolidated financial statements. Significant judgments are used in determining the estimated fair values assigned to the assets acquired and liabilities assumed and in determining estimates of useful lives of long-lived assets acquired. Estimates of the fair values of assets acquired and liabilities assumed are based upon assumptions believed to be reasonable, and when appropriate, include assistance from independent third-party appraisal firms. While we use our best estimates and assumptions to value assets acquired and liabilities assumed at the acquisition date as well as contingent consideration, where applicable, our estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, we record adjustments to the assets acquired and liabilities assumed with the corresponding offset to goodwill. Overpayments are best addressed through subsequent impairment testing of goodwill. However, when there is evidence to suggest that the business combination transaction is not an exchange of equal values, such overpayments should be expensed at acquisition date. Functional and presentation currency The financial statements are presented in United States dollars, which is also the functional currency of the Company. The functional currency of Smarten is Chinese Renminbi Yuan (“CNY”). Foreign currency transactions and balances In respect of transactions denominated in currencies other than the Company and its subsidiaries’ functional currencies, the monetary assets and liabilities are remeasured at the period end rates. Revenue and expenses are re-measured at rates of exchange prevailing on the transaction dates. All of the exchange gains or losses resulting from these transactions are recognized in the consolidated statements of operations. When the Company translates the financial statements of subsidiaries from their functional currency to presentation currency, assets and liabilities are translated into United States dollars at the exchange rate in effect at the balance sheet date. Share capital, contributed surplus, other comprehensive (loss) income, and accumulated deficits are translated into United States dollars at historical exchange rates. Revenues and expenses are translated into United States dollars at the average exchange rate for the year. Foreign exchange gains and losses on translation are included in other comprehensive (loss) income. Right-of-use assets & lease liabilities The Company recognizes a right-of-use asset and a lease liability at the lease commencement date according to ASC 842 Leases. Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the initial amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Unless the Company is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the right-of-use assets are depreciated on a straight-line basis over the shorter of the estimated useful life and the lease term. Right-of-use assets are subject to impairment. At the commencement date of the lease, the Company recognizes a lease liability measured at the present value of lease payments to be made over the lease term, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s incremental borrowing rate. Currently, the Company only have the leases with terms of 12 months or less, the Company elects to not recognize lease assets and liabilities, instead recognize lease expense on a straight-line basis, generally, over the term of the lease. Cash Cash consists of cash on hand and deposits in banks with no restrictions. Inventories Inventories are stated at the lower of the cost or net realizable value and include raw materials, work in progress and finished goods. Cost is determined as follows: Raw Materials and Work in Progress (“WIP”) – Cost is determined on a standard cost basis utilizing the weighted average cost of historical purchases, which approximates actual cost. The cost of WIP and finished goods includes the cost of raw materials and the applicable share of the cost of labor and fixed and variable production overheads. The Company regularly evaluates the value of inventory based on a combination of factors including the following: historical usage rates, product end of life dates, technological obsolescence and product introductions. The Company includes demonstration units within inventories. Proceeds from the sale of demonstration units are recorded as revenue. Equipment Equipment is measured at cost less accumulated depreciation and impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. Depreciation commences when the asset is available for use and is charged to the consolidated statements of net loss on a straight-line basis over the useful life of the asset as outlined below: SCHEDULE OF USEFUL LIFE OF ASSET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; width: 40%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: justify">Equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dt_c20220101__20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zr5gWrwQ6Lza" title="Property plant and equipment useful life">3 years</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Furniture and fixtures</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dt_c20220101__20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zxZhw27PLRYe" title="Property plant and equipment useful life">5 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table> When assets are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the consolidated balance sheets, and any resulting gain or loss is reflected in the consolidated statements of operations. Revenue recognition The Company adopted Accounting Standards Codification (“ASC”) 606 “Revenue from contract with customers” (“ASC 606”) on June 19,2018 (the incorporation date) using the modified retrospective method for all contracts not completed as of the date of adoption. The Company generates revenue from the sales of its products. According to ASC 606, revenue is recognized based on the following five steps: (1) identification of the contract(s) with the customer; (2) identification of the performance obligations in the contract; (3) determination of the transaction price; and (4) allocation of the transaction price to the separate performance obligations in the contract; and (5) recognition of revenue when (or as) the entity satisfies a performance obligation. Cost of goods sold For product sales, the costs of goods sold are recognized upon shipment to the customer or distributor. Impairment of long-lived assets The Company accounts for the impairment of long-lived assets in accordance with FASB, Accounting Standards Codification (“ASC”) 360-10, “Accounting for the Impairment of Long-Lived Assets”. This standard requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the assets’ carrying amounts may not be recoverable. For assets that are to be held and used, impairment is assessed when the estimated undiscounted cash flows associated with the asset or group of assets is less than their carrying values. If impairment exists, an adjustment is made to write the asset down to its fair value, and a loss is recorded as the difference between the carrying value and fair value. Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable. Assets to be disposed of are carried at the lower of the carrying value and estimated net realizable value. During the three months period ended March 31, 2022 and 2021, there was no impairment of long-lived assets. Fair value measurement Financial assets and financial liabilities are initially recognized at fair value when the Company becomes a party to the contractual provision of the financial instrument. Subsequently, all financial instruments are measured at amortized cost using the effective interest method. The financial instruments of the Company consist of cash, accounts receivable, loan receivable, accounts payable and accrued liabilities, loan payable, and lease liability. The fair value of the financial instruments approximates their carrying values due to their short-term nature. The Company measures the fair value of its financial assets and liabilities using the fair value hierarchy. A financial instrument’s classification within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The accounting guidance establishes a three-tiered hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value: Level 1 - Quoted prices in active markets for identical assets or liabilities. Level 2 - Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). ASU 2016-13 replaces the incurred loss impairment methodology with a methodology that reflects expected credit losses. The update is intended to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. The new standard is effective for fiscal years beginning after December 15, 2019 (i.e., a January 1, 2020 effective date), with early adoption permitted for fiscal years beginning after December 15, 2018. The Company adopted the standard on January 1, 2019. Income taxes Income tax expense is the total of the current year’s income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are the expected future tax amounts for the temporary differences between carrying amounts and tax bases of assets and liabilities, computed using enacted tax rates. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. 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. Equity Share capital represents the par value of shares issued and the residual amount received upon the share issuance less the share issue expenses net of any tax benefits on the earnings underlying these share issue expenses are recorded as additional paid in capital. Stock-based compensation The Company accounts for stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation” (“ASC 718”). ASC 718 requires companies to estimate the fair value of equity-based payment awards on the date of grant. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service period in the Company’s consolidated statements of operations. The fair value of stock options (“options”) on the grant date is estimated using the Black-Scholes option-pricing model using the single-option approach. The Black-Scholes option pricing model requires the use of highly subjective and complex assumptions, including the option’s expected term and the price volatility of the underlying stock, to determine the fair value of the award. The Company recognizes compensation expenses for the value of its awards granted based on the straight-line method over the requisite service period of each of the awards. The Company has made a policy choice to account for forfeitures when they occur. Stock options granted to non-employees are based on the fair value on the grant date and re-measured at the end of each reporting period based on the fair value until the earlier of the options being fully vested and completion of the performance obligations. These are subject to a service vesting condition and are recognized on a straight-line method over the requisite service period. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Estimated forfeitures are based on historical pre-vesting forfeitures. Loss per share The Company computes loss per share in accordance with ASC Topic 260, “Earnings Per Share” (“ASC 260”) and related guidance, which requires two calculations of loss attributable to the Company’s shareholders per share to be disclosed: basic and diluted. Diluted loss per share is the same as basic loss per share for the years in which the Company had a net loss because the inclusion of outstanding common stock equivalents would be anti-dilutive. Recently issued accounting standards not yet adopted In April 2020, Financial Accounting Standards Board (the “FASB”) issued a Staff Question-and-Answer Document (Q&A): ASC Topic 842 and ASC Topic 840: Accounting for Lease Concessions Related to the Effects of the COVID-19 Pandemic, that focuses on the application of the lease guidance for lease concessions related solely to the effects of COVID-19. The FASB issued the guidelines to reduce the burden and complexity for companies to account for such lease concessions (e.g., rent abatements or other economic incentives) under current lease accounting rules due to COVID-19 by providing certain practical expedients that can be used. This guidance can be applied immediately. The Company anticipates that the adoption of the guidance will not have a material impact on the Company’s consolidated financial statements. In March 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-04 - Facilitation of the Effects of Reference Rate Reform on Financial Reporting (ASC Topic 848). This authoritative guidance provides optional relief for companies preparing for the discontinuation of interest rates such as LIBOR, which is expected to be phased out at the end of calendar 2021, and applies to lease contracts, hedging instruments, held-to-maturity debt securities and debt arrangements that have LIBOR as the benchmark rate. This guidance can be applied for a limited time, as of the beginning of the interim period that includes March 12, 2020 or any date thereafter, through December 31, 2022. The guidance may no longer be applied after December 31, 2022. In January 2021, the FASB issued authoritative guidance that makes amendments to the new rules on accounting for reference rate reform. The amendments clarify that all derivative instruments affected by the changes to interest rates used for discounting, margining or contract price alignment, regardless of whether they reference LIBOR, or another rate expected to be discontinued as a result of reference rate reform, an entity may apply certain practical expedients in ASC Topic 848. The Company is currently assessing the impact of applying this guidance as well as when to adopt this guidance. In February 2020, the FASB issued authoritative guidance (ASU 2020-02 – Financial Instruments – Credit Losses (Topic 326) and Leases (Topic 842)) that amends and clarifies Topic 326 and Topic 842. For Topic 326, the codification was updated to include the SEC staff interpretations associated with registrants engaged in lending activities. ASC Topic 326 is effective for annual periods beginning after January 1, 2023, including interim periods within those fiscal years. The Company is currently evaluating the impact of applying this guidance on its financial instruments, such as accounts receivable.

Basis of Presentation These interim condensed consolidated financial statements were prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) The financial statements have been approved and authorized for issue by the Board of Directors on May 12, 2022.

Basis of consolidation These consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Shenzhen Smarten Technology Co., Ltd. (“Smarten”). Smarten is a company registered in China. All significant intercompany accounts and transactions have been eliminated in consolidation.

Business combinations We account for the acquisition of Smarten as a business combination under the acquisition method of accounting, which that the acquired assets and the liabilities assumed be recorded at their acquisition date at their respective fair values. Any excess of the purchase price over the estimated fair values of the net assets acquired is recorded as goodwill. Acquisition-related costs are expensed as incurred in the consolidated financial statements. Significant judgments are used in determining the estimated fair values assigned to the assets acquired and liabilities assumed and in determining estimates of useful lives of long-lived assets acquired. Estimates of the fair values of assets acquired and liabilities assumed are based upon assumptions believed to be reasonable, and when appropriate, include assistance from independent third-party appraisal firms. While we use our best estimates and assumptions to value assets acquired and liabilities assumed at the acquisition date as well as contingent consideration, where applicable, our estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, we record adjustments to the assets acquired and liabilities assumed with the corresponding offset to goodwill. Overpayments are best addressed through subsequent impairment testing of goodwill. However, when there is evidence to suggest that the business combination transaction is not an exchange of equal values, such overpayments should be expensed at acquisition date.

Functional and presentation currency The financial statements are presented in United States dollars, which is also the functional currency of the Company. The functional currency of Smarten is Chinese Renminbi Yuan (“CNY”).

Foreign currency transactions and balances In respect of transactions denominated in currencies other than the Company and its subsidiaries’ functional currencies, the monetary assets and liabilities are remeasured at the period end rates. Revenue and expenses are re-measured at rates of exchange prevailing on the transaction dates. All of the exchange gains or losses resulting from these transactions are recognized in the consolidated statements of operations. When the Company translates the financial statements of subsidiaries from their functional currency to presentation currency, assets and liabilities are translated into United States dollars at the exchange rate in effect at the balance sheet date. Share capital, contributed surplus, other comprehensive (loss) income, and accumulated deficits are translated into United States dollars at historical exchange rates. Revenues and expenses are translated into United States dollars at the average exchange rate for the year. Foreign exchange gains and losses on translation are included in other comprehensive (loss) income.

Right-of-use assets & lease liabilities The Company recognizes a right-of-use asset and a lease liability at the lease commencement date according to ASC 842 Leases. Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the initial amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Unless the Company is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the right-of-use assets are depreciated on a straight-line basis over the shorter of the estimated useful life and the lease term. Right-of-use assets are subject to impairment. At the commencement date of the lease, the Company recognizes a lease liability measured at the present value of lease payments to be made over the lease term, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s incremental borrowing rate. Currently, the Company only have the leases with terms of 12 months or less, the Company elects to not recognize lease assets and liabilities, instead recognize lease expense on a straight-line basis, generally, over the term of the lease.

Cash Cash consists of cash on hand and deposits in banks with no restrictions.

Inventories Inventories are stated at the lower of the cost or net realizable value and include raw materials, work in progress and finished goods. Cost is determined as follows: Raw Materials and Work in Progress (“WIP”) – Cost is determined on a standard cost basis utilizing the weighted average cost of historical purchases, which approximates actual cost. The cost of WIP and finished goods includes the cost of raw materials and the applicable share of the cost of labor and fixed and variable production overheads. The Company regularly evaluates the value of inventory based on a combination of factors including the following: historical usage rates, product end of life dates, technological obsolescence and product introductions. The Company includes demonstration units within inventories. Proceeds from the sale of demonstration units are recorded as revenue.

Equipment Equipment is measured at cost less accumulated depreciation and impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. Depreciation commences when the asset is available for use and is charged to the consolidated statements of net loss on a straight-line basis over the useful life of the asset as outlined below: SCHEDULE OF USEFUL LIFE OF ASSET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; width: 40%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: justify">Equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dt_c20220101__20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zr5gWrwQ6Lza" title="Property plant and equipment useful life">3 years</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Furniture and fixtures</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dt_c20220101__20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zxZhw27PLRYe" title="Property plant and equipment useful life">5 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table> When assets are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the consolidated balance sheets, and any resulting gain or loss is reflected in the consolidated statements of operations.

SCHEDULE OF USEFUL LIFE OF ASSET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; width: 40%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: justify">Equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dt_c20220101__20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zr5gWrwQ6Lza" title="Property plant and equipment useful life">3 years</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Furniture and fixtures</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dt_c20220101__20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zxZhw27PLRYe" title="Property plant and equipment useful life">5 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table>

P3Y

P5Y

Revenue recognition The Company adopted Accounting Standards Codification (“ASC”) 606 “Revenue from contract with customers” (“ASC 606”) on June 19,2018 (the incorporation date) using the modified retrospective method for all contracts not completed as of the date of adoption. The Company generates revenue from the sales of its products. According to ASC 606, revenue is recognized based on the following five steps: (1) identification of the contract(s) with the customer; (2) identification of the performance obligations in the contract; (3) determination of the transaction price; and (4) allocation of the transaction price to the separate performance obligations in the contract; and (5) recognition of revenue when (or as) the entity satisfies a performance obligation.

Cost of goods sold For product sales, the costs of goods sold are recognized upon shipment to the customer or distributor.

Impairment of long-lived assets The Company accounts for the impairment of long-lived assets in accordance with FASB, Accounting Standards Codification (“ASC”) 360-10, “Accounting for the Impairment of Long-Lived Assets”. This standard requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the assets’ carrying amounts may not be recoverable. For assets that are to be held and used, impairment is assessed when the estimated undiscounted cash flows associated with the asset or group of assets is less than their carrying values. If impairment exists, an adjustment is made to write the asset down to its fair value, and a loss is recorded as the difference between the carrying value and fair value. Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable. Assets to be disposed of are carried at the lower of the carrying value and estimated net realizable value. During the three months period ended March 31, 2022 and 2021, there was no impairment of long-lived assets.

Fair value measurement Financial assets and financial liabilities are initially recognized at fair value when the Company becomes a party to the contractual provision of the financial instrument. Subsequently, all financial instruments are measured at amortized cost using the effective interest method. The financial instruments of the Company consist of cash, accounts receivable, loan receivable, accounts payable and accrued liabilities, loan payable, and lease liability. The fair value of the financial instruments approximates their carrying values due to their short-term nature. The Company measures the fair value of its financial assets and liabilities using the fair value hierarchy. A financial instrument’s classification within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The accounting guidance establishes a three-tiered hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value: Level 1 - Quoted prices in active markets for identical assets or liabilities. Level 2 - Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). ASU 2016-13 replaces the incurred loss impairment methodology with a methodology that reflects expected credit losses. The update is intended to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. The new standard is effective for fiscal years beginning after December 15, 2019 (i.e., a January 1, 2020 effective date), with early adoption permitted for fiscal years beginning after December 15, 2018. The Company adopted the standard on January 1, 2019.

Income taxes Income tax expense is the total of the current year’s income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are the expected future tax amounts for the temporary differences between carrying amounts and tax bases of assets and liabilities, computed using enacted tax rates. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. 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.

greater than 50% likely

Equity Share capital represents the par value of shares issued and the residual amount received upon the share issuance less the share issue expenses net of any tax benefits on the earnings underlying these share issue expenses are recorded as additional paid in capital.

Stock-based compensation The Company accounts for stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation” (“ASC 718”). ASC 718 requires companies to estimate the fair value of equity-based payment awards on the date of grant. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service period in the Company’s consolidated statements of operations. The fair value of stock options (“options”) on the grant date is estimated using the Black-Scholes option-pricing model using the single-option approach. The Black-Scholes option pricing model requires the use of highly subjective and complex assumptions, including the option’s expected term and the price volatility of the underlying stock, to determine the fair value of the award. The Company recognizes compensation expenses for the value of its awards granted based on the straight-line method over the requisite service period of each of the awards. The Company has made a policy choice to account for forfeitures when they occur. Stock options granted to non-employees are based on the fair value on the grant date and re-measured at the end of each reporting period based on the fair value until the earlier of the options being fully vested and completion of the performance obligations. These are subject to a service vesting condition and are recognized on a straight-line method over the requisite service period. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Estimated forfeitures are based on historical pre-vesting forfeitures.

Loss per share The Company computes loss per share in accordance with ASC Topic 260, “Earnings Per Share” (“ASC 260”) and related guidance, which requires two calculations of loss attributable to the Company’s shareholders per share to be disclosed: basic and diluted. Diluted loss per share is the same as basic loss per share for the years in which the Company had a net loss because the inclusion of outstanding common stock equivalents would be anti-dilutive.

Recently issued accounting standards not yet adopted In April 2020, Financial Accounting Standards Board (the “FASB”) issued a Staff Question-and-Answer Document (Q&A): ASC Topic 842 and ASC Topic 840: Accounting for Lease Concessions Related to the Effects of the COVID-19 Pandemic, that focuses on the application of the lease guidance for lease concessions related solely to the effects of COVID-19. The FASB issued the guidelines to reduce the burden and complexity for companies to account for such lease concessions (e.g., rent abatements or other economic incentives) under current lease accounting rules due to COVID-19 by providing certain practical expedients that can be used. This guidance can be applied immediately. The Company anticipates that the adoption of the guidance will not have a material impact on the Company’s consolidated financial statements. In March 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-04 - Facilitation of the Effects of Reference Rate Reform on Financial Reporting (ASC Topic 848). This authoritative guidance provides optional relief for companies preparing for the discontinuation of interest rates such as LIBOR, which is expected to be phased out at the end of calendar 2021, and applies to lease contracts, hedging instruments, held-to-maturity debt securities and debt arrangements that have LIBOR as the benchmark rate. This guidance can be applied for a limited time, as of the beginning of the interim period that includes March 12, 2020 or any date thereafter, through December 31, 2022. The guidance may no longer be applied after December 31, 2022. In January 2021, the FASB issued authoritative guidance that makes amendments to the new rules on accounting for reference rate reform. The amendments clarify that all derivative instruments affected by the changes to interest rates used for discounting, margining or contract price alignment, regardless of whether they reference LIBOR, or another rate expected to be discontinued as a result of reference rate reform, an entity may apply certain practical expedients in ASC Topic 848. The Company is currently assessing the impact of applying this guidance as well as when to adopt this guidance. In February 2020, the FASB issued authoritative guidance (ASU 2020-02 – Financial Instruments – Credit Losses (Topic 326) and Leases (Topic 842)) that amends and clarifies Topic 326 and Topic 842. For Topic 326, the codification was updated to include the SEC staff interpretations associated with registrants engaged in lending activities. ASC Topic 326 is effective for annual periods beginning after January 1, 2023, including interim periods within those fiscal years. The Company is currently evaluating the impact of applying this guidance on its financial instruments, such as accounts receivable.

NOTE 4. ESTIMATES, JUDGMENTS AND ASSUMPTIONS The preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Significant estimates and assumptions made in the accompanying consolidated financial statements include, but are not limited to, the implicit interest rate used to record lease liabilities, allowance for doubtful accounts, inventory valuation, the valuation and measurement of deferred tax assets and liabilities, useful lives of property and equipment, valuation of acquired assets and assumed liabilities, recognition of intangible assets and goodwill for the business combination. The Company evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors and adjusts those estimates and assumptions when facts and circumstances dictate. Actual results could materially differ from those estimates. Judgments The following are significant judgments in applying the accounting policies of the Company that have the most significant effect on the financial statements. Acquisition of Smarten The Corporation accounted as business combinations by using acquisition method when the control was transferred to the Corporation. The Company measured the identifiable assets and liabilities assumed at their fair value at the acquisition date. Acquisition related costs are recognized in profit or loss as incurred. The management assessed that the acquisition of Smarten is a business acquisition. The Company obtained the control of Smarten on January 1, 2020 and deemed Smarten as the wholly owned subsidiary of the Company since then. Going concern The evaluation of the Company’s ability to continue as a going concern, to raise additional financing in order to cover its operating expenses and its obligations for the incoming year requires significant judgment based on past experience and other assumptions including the probability that future events are considered reasonable according to circumstances. Please refer to Note 2 for further information. Estimates Information about estimates and assumptions that have the most significant effect on recognition and measurement of assets, liabilities, income and expenses is provided below: Expected Credit Loss on the accounts receivable and the loan receivable Accounts receivable and loan receivable was assessed for the expected credit loss at each reporting date. Expected credit loss represents management’s best estimate and assumptions based on actual credit loss experience and informed credit assessment, and also takes into consideration forward-looking information. Fair value of the shares issued for acquisition of Smarten The Company’s shares are not quoted in an active market, therefore the fair value of the Company’s issued shares to Smarten is based on valuation methods and techniques generally recognized as standard within the industry in which observable data have been used to the extent practicable. Changes in assumptions about these factors could affect the reported fair value of the shares issued for acquisition of Smarten. Business acquisition of Smarten In a business combination, the Corporation may acquire assets and assume certain liabilities of an acquired entity. Estimates are made as to the fair value of property and equipment, intangible assets, and goodwill, among other items. In certain circumstances, such as the valuation of property and equipment, intangible assets and goodwill acquired, the Corporation may rely on independent third-party valuators. The determination of these fair values involves a variety of assumptions, include revenue growth rates, expected operating income, discount rates, and earnings multiples. Income taxes The estimation of income taxes includes evaluating the recoverability of deferred tax assets based on an assessment of the Company’s ability to utilize the underlying future tax deductions against future taxable income prior to expiry of those deductions. Management assesses whether it is probable that some or all of the deferred income tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income. If changes were made to management’s assessment regarding the Company’s ability to use future tax deductions, the Company would adjust future income tax provisions or recoveries.

NOTE 5. SHARE CAPITAL Share capital The share capital of the Company consists only of fully paid common shares. The Company has been authorized to issue up to fifty million (50,000,000) of common shares with a par value of $0.0001 per share. Transactions on share capital SCHEDULE OF TRANSACTIONS ON SHARE CAPITAL <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Unit Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-weight: bold; padding-bottom: 1.5pt">Outstanding as of January 1, 2021</td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20210101__20211231_zpvVeHcLuCHk" style="border-bottom: Black 1.5pt solid; width: 14%; font-weight: bold; text-align: right" title="Number of shares, Outstanding Beginning balance">10,842,079</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 14%; text-align: right"> </td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_c20210101__20211231_zgDc2diQpZxf" style="border-bottom: Black 1.5pt solid; width: 14%; font-weight: bold; text-align: right" title="Fair value, Outstanding Beginning balance">762,000</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F49_z7cgCkB6m7P3" style="text-align: left">Shares issued for private placement (i)(ii)(iii)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_fKGkpKGlpKShpaWkp_zEnTTyW2gYx2" style="text-align: right" title="Number of shares, Issued">3,581,880</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_fKGkpKGlpKShpaWkp_zOhjBn0ouIRd" style="text-align: right" title="Unit price, issued per share">0.10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValueGross_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_fKGkpKGlpKShpaWkp_zB4gC52Z98ud" style="text-align: right" title="Fair value gross amount">358,188</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F48_zbYlS7BIDJld" style="text-align: left">Shares issued for debt settlement (iv)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember_fKGl2KQ_____zRqiFehq0jzd" style="text-align: right" title="Number of shares, Issued">2,306,120</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember_fKGl2KQ_____zsO2Ff1MZFBl" style="text-align: right" title="Unit price, issued per share">0.10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValueGross_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember_fKGl2KQ_____zoDOVAo8G3Gl" style="text-align: right" title="Fair value gross amount">230,612</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F45_zxBkj7mgT9O7" style="text-align: left; padding-bottom: 1.5pt">Shares issued to Officers and Consultants as compensation (v)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--OfficersAndConsultantsCompensationMember_fKHYp_zddL9pe3M523" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, Issued">3,050,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--OfficersAndConsultantsCompensationMember_fKHYp_zGKUMNOqPdYg" style="padding-bottom: 1.5pt; text-align: right" title="Unit price, issued per share">0.10</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValueGross_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--OfficersAndConsultantsCompensationMember_fKHYp_ztg5kNc9WSU3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value gross amount">305,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1.5pt">Outstanding as of December 31, 2021</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20220101__20220331_zGvODlNQB8S2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">19,780,079</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_c20220101__20220331_zMIP4B3IoeNa" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Fair value, Outstanding Begining balance">1,655,800</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1.5pt">Outstanding as of March 31, 2022</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20220101__20220331_z6XamGstA4b1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of shares, Outstanding Ending balance">19,780,079</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_c20220101__20220331_zd1HlhDr44y4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Fair value, Outstanding Ending balance">1,655,800</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On February 8, 2021, the Company completed a private placement with total proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_c20210206__20210208__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zK6J5C5a1uN4" title="Proceeds from issuance of private placement">20,000 and issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210206__20210208__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zGlEteSc3Pjk" title="Issuance of common stock for private placement, shares">200,000 units at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20210208__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zIZEoYrkWya4" title="Common stock par value">0.10 per unit. Each Unit consists of one common share and one common share purchase warrant (“Warrant”). Each Warrant entitles the holder thereof to acquire one common share at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20210208__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zGrysUv94Dm9" title="Common stock par value">0.25 for a period of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_ecustom--CommonStockWarrantsIssuancePeriod_c20210206__20210208__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z6Jkj6hnSpq3" title="Common stock warrants issuance period">36 months from the issuance date.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On July 8, 2021, the Company completed a private placement with total proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_c20210706__20210708__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zEUPXQP7MY63" title="Proceeds from issuance of private placement">100,000 and issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210706__20210708__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_ztEzsfTcAnG3" title="Common stock shares issued">1,000,000 units at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--SharesIssuedPricePerShare_iI_c20210708__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zshAPGOg2Gbe" title="Shares issued price per shares">0.10 per unit. Each Unit consists of one common share and one common share purchase warrant (“Warrant”). Each Warrant entitles the holder thereof to acquire one common share at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20210708__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zAobOTmNGNw6" title="Common stock par value">0.25 for a period of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_ecustom--CommonStockWarrantsIssuancePeriod_c20210706__20210708__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zMmJB5ss8iej" title="Common stock warrants issuance period">36 months from the issuance date.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On September 28, 2021, the Company completed a private placement for total proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_c20210926__20210928__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z4gf5gt3NPgl" title="Proceeds from issuance of private placement">238,188 and issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210926__20210928__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zTBQJSa3Jvqb" title="Issuance of common stock for private placement, shares">2,381,880 units at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--SharesIssuedPricePerShare_iI_c20210928__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zqnClhTJGcA9" title="Shares issued price per shares">0.10 per unit. Each Unit consists of one common share and one common share purchase warrant (“Warrant”). Each Warrant entitles the holder thereof to acquire one common share at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20210928__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zTHCAieosLqh" title="Common stock par value">0.25 for a period of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_ecustom--CommonStockWarrantsIssuancePeriod_c20210926__20210928__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zcXnyfTPvyij" title="Common stock warrants issuance period">24 months from the issuance date.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(iv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">During the year ended December 31, 2021, the Company settled accounts payable with key management personnel for an aggregate amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_c20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember_zaz4fmeNMnr5" title="Accounts payable">76,000 by issuing <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember_zIskhXZJbsJa" title="Issuance of common stock for private placement, shares">760,000 common shares at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_c20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember_z7kPIUIDV22i" title="Shares issued per price">0.10 per share. And the Company settled loan payable of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--LoansPayable_iI_c20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember__dei--LegalEntityAxis__custom--ShenzhenSmartenTechnologyCoLtdMember_zlW9TYnlP8Ff" title="Loans payable">154,612 (CNY <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--LoansPayable_iI_uCNY_c20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember__dei--LegalEntityAxis__custom--ShenzhenSmartenTechnologyCoLtdMember_zd9nVRWGckgi" title="Loans payable">1,000,000) by issuing <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember__dei--LegalEntityAxis__custom--ShenzhenSmartenTechnologyCoLtdMember_zPqnDurIOx28" title="Common stock shares issued">1,546,120 common shares at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--SharesIssuedPricePerShare_iI_c20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember__dei--LegalEntityAxis__custom--ShenzhenSmartenTechnologyCoLtdMember_zCIYRBuzvmFc" title="Shares issued price per shares">0.10 per share, which the loan was owed by Smarten.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(v)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">During the year ended December 31, 2021, the Company issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--OfficersDirectorAndConsultantsCompensationMember_pdd" title="Issuance of common stock for private placement, shares">1,050,000 common shares to compensate certain directors, officers and consultants at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--SharesIssuedPricePerShare_iI_c20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OfficersDirectorAndConsultantsCompensationMember_zSxzwe4HgXw7" title="Shares issued price per shares">0.10 per share. At the same time, the Company issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__us-gaap--DeferredBonusMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OfficersDirectorAndConsultantsCompensationMember_z0OKAKZW4zcc" title="Issuance of common stock for private placement, shares">2,000,000 common shares at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--SharesIssuedPricePerShare_iI_c20211231__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__us-gaap--DeferredBonusMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OfficersDirectorAndConsultantsCompensationMember_zJZhvqx30EW9" title="Shares issued price per shares">0.10 to 2 key team members as a retainer bonus.</td></tr> </table> Warrants The following table shows the change in warrants and outstanding warrants. SCHEDULE OF CHANGE IN WARRANTS AND OUTSTANDING WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Warrants</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Life (Years)</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Expiry Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 33%; font-weight: bold">Outstanding as of December 31, 2019</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iS_c20200101__20201231_zp2XuRk8Taac" style="width: 9%; font-weight: bold; text-align: right" title="Number of Warrants, Outstanding at Beginning balance">100,000</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98E_ecustom--ExercisePriceOfWarrantsOutstandingPerShare_iS_c20200101__20201231_zwisVMLT2Tf" style="width: 9%; font-weight: bold; text-align: right" title="Exercise price of warrants outstanding per share, Beginning balance">1.00</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98E_ecustom--FairValueOfOutstandingWarrants_iS_c20200101__20201231_zvwuujdZggrf" style="width: 9%; font-weight: bold; text-align: right" title="Fair value of outstanding warrants, Beginning balance">35,457</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 9%; font-weight: bold; text-align: right"><span id="xdx_90F_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm_dtY_c20200101__20201231_z91I6O92DxGf" title="Weighted Average Remaining Life (Years), Outstanding">-</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 13%; text-align: center">January 13, 2022</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Issued for private placement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRightGross_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zhJ3UUvYWgH9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Warrants, Issued for private placement">1,000,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--ExercisePriceOfWarrantsOutstandingPerShareGross_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zX9GVEngXn8k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Exercise price of warrants outstanding issued for private placement">0.25</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--FairValueOfOutstandingWarrantsGross_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zPL0mvagNTK1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value of outstanding warrants, Issued for private placement">29,415</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_znbT055yKgpk" title="Weighted Average Remaining Life (Years), Outstanding">1.75</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt">December 28, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1.5pt">Outstanding as of December 31, 2020</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iS_c20210101__20211231_zMQrut0bF8Zk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of Warrants, Outstanding at Beginning balance">1,100,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98A_ecustom--FairValueOfOutstandingWarrants_iE_c20200101__20201231_zu8MZCFgL2U5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Fair value of outstanding warrants, Beginning balance">64,872</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issued for private placement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRightGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantTwoMember_zXIl9qA3YCic" style="text-align: right" title="Number of Warrants, Issued for private placement">200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ExercisePriceOfWarrantsOutstandingPerShareGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantTwoMember_zUSWUpjQak7j" style="text-align: right" title="Exercise price of warrants outstanding issued for private placement">0.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfOutstandingWarrantsGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantTwoMember_z7qAsiUoOGkg" style="text-align: right" title="Fair value of outstanding warrants, Issued for private placement">6,052</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantTwoMember_zpTJLss6XZ2c" title="Weighted Average Remaining Life (Years), Outstanding">1.85</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: center">February 5, 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Issued for private placement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRightGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantThreeMember_zlQcZ90Y0fa5" style="text-align: right" title="Number of Warrants, Issued for private placement">1,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--ExercisePriceOfWarrantsOutstandingPerShareGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantThreeMember_zrWhFMANgPSe" title="Exercise price of warrants outstanding issued for private placement">0.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_ecustom--FairValueOfOutstandingWarrantsGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantThreeMember_zYVekaRXQsph" title="Fair value of outstanding warrants, Issued for private placement">30,810</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantThreeMember_zvJQFWUehLvg" title="Weighted Average Remaining Life (Years), Outstanding">2.27</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: center">July 7, 2024</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left; padding-bottom: 1.5pt">Issued for private placement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRightGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantFourMember_zw0viE4pHTFd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Warrants, Issued for private placement">2,381,880</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--ExercisePriceOfWarrantsOutstandingPerShareGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantFourMember_zKaBVjRmuHJj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Exercise price of warrants outstanding issued for private placement">0.25</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfOutstandingWarrantsGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantFourMember_zj3wL9SuHYgb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value of outstanding warrants, Issued for private placement">66,529</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantFourMember_zgLKiXGAiI8h" title="Weighted Average Remaining Life (Years), Outstanding">1.49</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt">September 26, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1.5pt">Outstanding as of December 31, 2021</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iS_c20220101__20220331_zbUv28qL21yf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of Warrants, Outstanding at Beginning balance">4,681,880</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_980_ecustom--FairValueOfOutstandingWarrants_iS_c20220101__20220331_zifYTXRU2atg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Fair value of outstanding warrants, Beginning balance">168,263</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Warrants expired</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--NumberOfWarrantsExpired_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__custom--WarrantFiveMember_zyWuH9ETtcqk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of warrants, Warrants expired">(100,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--ExercisePriceOfWarrantsExpired_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__custom--WarrantFiveMember_zWdTIMK4zwch" style="border-bottom: Black 1.5pt solid; text-align: right" title="Exercise price, warrants expired">1.00</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--FairValueOfWarrantsExpired_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__custom--WarrantFiveMember_zliwB3fFtLZ9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value, warrants expired">(35,457</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__custom--WarrantFiveMember_zT1MpF9uNU43" title="Weighted Average Remaining Life (Years), Outstanding">-</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1.5pt">Outstanding as of December 31, 2020</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iE_c20220101__20220331_zwkm10UT8Kif" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of Warrants, Outstanding at Ending balance">4,581,880</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98E_ecustom--FairValueOfOutstandingWarrants_iE_c20220101__20220331_zd2eUeyK0Htg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Fair value of outstanding warrants, ending balance">132,806</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20220331_ze2JUwJiRVI3" title="Weighted Average Remaining Life (Years), Outstanding">1.73</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> </table> The value of the warrants was calculated using the Black-Scholes model and the assumptions at grant date and period end date were as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif">Risk-free interest rate: <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_uPure_c20220101__20220331_zjBJLBSZ0hi7" title="Risk-free interest rate, minimum">0.17% - <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_uPure_c20220101__20220331_zffWUvN3UIP1" title="Risk-free interest rate, maximum">2.51%, which is based on the Bank of Canada benchmark bonds yield 3 years rate in effect at the time of grant for bonds with maturity dates at the estimated term of the warrants</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif">Expected volatility: <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_uPure_c20220101__20220331_zdS62Xgjgy93" title="Expected volatility, minimum">83.80% - <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_uPure_c20220101__20220331_zUKdz9kHa489" title="Expected volatility, maximum">122.79%, which is based on the Company’s historical stock prices</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif">Expected life: 3 year</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(iv)</td> <td style="font: 10pt Times New Roman, Times, Serif">Expected dividends: $Nil</td></tr> </table>

50000000

0.0001

SCHEDULE OF TRANSACTIONS ON SHARE CAPITAL <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Unit Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-weight: bold; padding-bottom: 1.5pt">Outstanding as of January 1, 2021</td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20210101__20211231_zpvVeHcLuCHk" style="border-bottom: Black 1.5pt solid; width: 14%; font-weight: bold; text-align: right" title="Number of shares, Outstanding Beginning balance">10,842,079</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 14%; text-align: right"> </td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_c20210101__20211231_zgDc2diQpZxf" style="border-bottom: Black 1.5pt solid; width: 14%; font-weight: bold; text-align: right" title="Fair value, Outstanding Beginning balance">762,000</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F49_z7cgCkB6m7P3" style="text-align: left">Shares issued for private placement (i)(ii)(iii)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_fKGkpKGlpKShpaWkp_zEnTTyW2gYx2" style="text-align: right" title="Number of shares, Issued">3,581,880</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_fKGkpKGlpKShpaWkp_zOhjBn0ouIRd" style="text-align: right" title="Unit price, issued per share">0.10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValueGross_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_fKGkpKGlpKShpaWkp_zB4gC52Z98ud" style="text-align: right" title="Fair value gross amount">358,188</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F48_zbYlS7BIDJld" style="text-align: left">Shares issued for debt settlement (iv)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember_fKGl2KQ_____zRqiFehq0jzd" style="text-align: right" title="Number of shares, Issued">2,306,120</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember_fKGl2KQ_____zsO2Ff1MZFBl" style="text-align: right" title="Unit price, issued per share">0.10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValueGross_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember_fKGl2KQ_____zoDOVAo8G3Gl" style="text-align: right" title="Fair value gross amount">230,612</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F45_zxBkj7mgT9O7" style="text-align: left; padding-bottom: 1.5pt">Shares issued to Officers and Consultants as compensation (v)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--OfficersAndConsultantsCompensationMember_fKHYp_zddL9pe3M523" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, Issued">3,050,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--OfficersAndConsultantsCompensationMember_fKHYp_zGKUMNOqPdYg" style="padding-bottom: 1.5pt; text-align: right" title="Unit price, issued per share">0.10</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValueGross_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--OfficersAndConsultantsCompensationMember_fKHYp_ztg5kNc9WSU3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value gross amount">305,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1.5pt">Outstanding as of December 31, 2021</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20220101__20220331_zGvODlNQB8S2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">19,780,079</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_c20220101__20220331_zMIP4B3IoeNa" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Fair value, Outstanding Begining balance">1,655,800</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1.5pt">Outstanding as of March 31, 2022</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20220101__20220331_z6XamGstA4b1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of shares, Outstanding Ending balance">19,780,079</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_c20220101__20220331_zd1HlhDr44y4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Fair value, Outstanding Ending balance">1,655,800</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On February 8, 2021, the Company completed a private placement with total proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_c20210206__20210208__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zK6J5C5a1uN4" title="Proceeds from issuance of private placement">20,000 and issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210206__20210208__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zGlEteSc3Pjk" title="Issuance of common stock for private placement, shares">200,000 units at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20210208__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zIZEoYrkWya4" title="Common stock par value">0.10 per unit. Each Unit consists of one common share and one common share purchase warrant (“Warrant”). Each Warrant entitles the holder thereof to acquire one common share at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20210208__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zGrysUv94Dm9" title="Common stock par value">0.25 for a period of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_ecustom--CommonStockWarrantsIssuancePeriod_c20210206__20210208__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z6Jkj6hnSpq3" title="Common stock warrants issuance period">36 months from the issuance date.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On July 8, 2021, the Company completed a private placement with total proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_c20210706__20210708__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zEUPXQP7MY63" title="Proceeds from issuance of private placement">100,000 and issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210706__20210708__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_ztEzsfTcAnG3" title="Common stock shares issued">1,000,000 units at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--SharesIssuedPricePerShare_iI_c20210708__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zshAPGOg2Gbe" title="Shares issued price per shares">0.10 per unit. Each Unit consists of one common share and one common share purchase warrant (“Warrant”). Each Warrant entitles the holder thereof to acquire one common share at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20210708__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zAobOTmNGNw6" title="Common stock par value">0.25 for a period of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_ecustom--CommonStockWarrantsIssuancePeriod_c20210706__20210708__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zMmJB5ss8iej" title="Common stock warrants issuance period">36 months from the issuance date.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On September 28, 2021, the Company completed a private placement for total proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_c20210926__20210928__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z4gf5gt3NPgl" title="Proceeds from issuance of private placement">238,188 and issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210926__20210928__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zTBQJSa3Jvqb" title="Issuance of common stock for private placement, shares">2,381,880 units at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--SharesIssuedPricePerShare_iI_c20210928__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zqnClhTJGcA9" title="Shares issued price per shares">0.10 per unit. Each Unit consists of one common share and one common share purchase warrant (“Warrant”). Each Warrant entitles the holder thereof to acquire one common share at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20210928__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zTHCAieosLqh" title="Common stock par value">0.25 for a period of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_ecustom--CommonStockWarrantsIssuancePeriod_c20210926__20210928__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zcXnyfTPvyij" title="Common stock warrants issuance period">24 months from the issuance date.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(iv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">During the year ended December 31, 2021, the Company settled accounts payable with key management personnel for an aggregate amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_c20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember_zaz4fmeNMnr5" title="Accounts payable">76,000 by issuing <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember_zIskhXZJbsJa" title="Issuance of common stock for private placement, shares">760,000 common shares at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_c20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember_z7kPIUIDV22i" title="Shares issued per price">0.10 per share. And the Company settled loan payable of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--LoansPayable_iI_c20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember__dei--LegalEntityAxis__custom--ShenzhenSmartenTechnologyCoLtdMember_zlW9TYnlP8Ff" title="Loans payable">154,612 (CNY <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--LoansPayable_iI_uCNY_c20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember__dei--LegalEntityAxis__custom--ShenzhenSmartenTechnologyCoLtdMember_zd9nVRWGckgi" title="Loans payable">1,000,000) by issuing <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember__dei--LegalEntityAxis__custom--ShenzhenSmartenTechnologyCoLtdMember_zPqnDurIOx28" title="Common stock shares issued">1,546,120 common shares at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--SharesIssuedPricePerShare_iI_c20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--DebtSettlementMember__dei--LegalEntityAxis__custom--ShenzhenSmartenTechnologyCoLtdMember_zCIYRBuzvmFc" title="Shares issued price per shares">0.10 per share, which the loan was owed by Smarten.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(v)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">During the year ended December 31, 2021, the Company issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--SubsidiarySaleOfStockAxis__custom--OfficersDirectorAndConsultantsCompensationMember_pdd" title="Issuance of common stock for private placement, shares">1,050,000 common shares to compensate certain directors, officers and consultants at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--SharesIssuedPricePerShare_iI_c20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OfficersDirectorAndConsultantsCompensationMember_zSxzwe4HgXw7" title="Shares issued price per shares">0.10 per share. At the same time, the Company issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__us-gaap--DeferredBonusMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OfficersDirectorAndConsultantsCompensationMember_z0OKAKZW4zcc" title="Issuance of common stock for private placement, shares">2,000,000 common shares at a price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBPTiBTSEFSRSBDQVBJVEFMIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--SharesIssuedPricePerShare_iI_c20211231__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__us-gaap--DeferredBonusMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OfficersDirectorAndConsultantsCompensationMember_zJZhvqx30EW9" title="Shares issued price per shares">0.10 to 2 key team members as a retainer bonus.</td></tr> </table>

10842079

762000

3581880

0.10

358188

2306120

0.10

230612

3050000

0.10

305000

19780079

1655800

19780079

1655800

20000

200000

0.10

0.25

P36M

100000

1000000

0.10

0.25

P36M

238188

2381880

0.10

0.25

P24M

76000

760000

0.10

154612

1000000

1546120

0.10

1050000

0.10

2000000

0.10

The following table shows the change in warrants and outstanding warrants. SCHEDULE OF CHANGE IN WARRANTS AND OUTSTANDING WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Warrants</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Life (Years)</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Expiry Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 33%; font-weight: bold">Outstanding as of December 31, 2019</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iS_c20200101__20201231_zp2XuRk8Taac" style="width: 9%; font-weight: bold; text-align: right" title="Number of Warrants, Outstanding at Beginning balance">100,000</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98E_ecustom--ExercisePriceOfWarrantsOutstandingPerShare_iS_c20200101__20201231_zwisVMLT2Tf" style="width: 9%; font-weight: bold; text-align: right" title="Exercise price of warrants outstanding per share, Beginning balance">1.00</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98E_ecustom--FairValueOfOutstandingWarrants_iS_c20200101__20201231_zvwuujdZggrf" style="width: 9%; font-weight: bold; text-align: right" title="Fair value of outstanding warrants, Beginning balance">35,457</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 9%; font-weight: bold; text-align: right"><span id="xdx_90F_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm_dtY_c20200101__20201231_z91I6O92DxGf" title="Weighted Average Remaining Life (Years), Outstanding">-</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 13%; text-align: center">January 13, 2022</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Issued for private placement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRightGross_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zhJ3UUvYWgH9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Warrants, Issued for private placement">1,000,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--ExercisePriceOfWarrantsOutstandingPerShareGross_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zX9GVEngXn8k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Exercise price of warrants outstanding issued for private placement">0.25</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--FairValueOfOutstandingWarrantsGross_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zPL0mvagNTK1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value of outstanding warrants, Issued for private placement">29,415</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_znbT055yKgpk" title="Weighted Average Remaining Life (Years), Outstanding">1.75</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt">December 28, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1.5pt">Outstanding as of December 31, 2020</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iS_c20210101__20211231_zMQrut0bF8Zk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of Warrants, Outstanding at Beginning balance">1,100,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98A_ecustom--FairValueOfOutstandingWarrants_iE_c20200101__20201231_zu8MZCFgL2U5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Fair value of outstanding warrants, Beginning balance">64,872</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issued for private placement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRightGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantTwoMember_zXIl9qA3YCic" style="text-align: right" title="Number of Warrants, Issued for private placement">200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ExercisePriceOfWarrantsOutstandingPerShareGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantTwoMember_zUSWUpjQak7j" style="text-align: right" title="Exercise price of warrants outstanding issued for private placement">0.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfOutstandingWarrantsGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantTwoMember_z7qAsiUoOGkg" style="text-align: right" title="Fair value of outstanding warrants, Issued for private placement">6,052</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantTwoMember_zpTJLss6XZ2c" title="Weighted Average Remaining Life (Years), Outstanding">1.85</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: center">February 5, 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Issued for private placement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRightGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantThreeMember_zlQcZ90Y0fa5" style="text-align: right" title="Number of Warrants, Issued for private placement">1,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--ExercisePriceOfWarrantsOutstandingPerShareGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantThreeMember_zrWhFMANgPSe" title="Exercise price of warrants outstanding issued for private placement">0.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_ecustom--FairValueOfOutstandingWarrantsGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantThreeMember_zYVekaRXQsph" title="Fair value of outstanding warrants, Issued for private placement">30,810</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantThreeMember_zvJQFWUehLvg" title="Weighted Average Remaining Life (Years), Outstanding">2.27</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: center">July 7, 2024</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left; padding-bottom: 1.5pt">Issued for private placement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRightGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantFourMember_zw0viE4pHTFd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of Warrants, Issued for private placement">2,381,880</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--ExercisePriceOfWarrantsOutstandingPerShareGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantFourMember_zKaBVjRmuHJj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Exercise price of warrants outstanding issued for private placement">0.25</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfOutstandingWarrantsGross_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantFourMember_zj3wL9SuHYgb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value of outstanding warrants, Issued for private placement">66,529</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--WarrantFourMember_zgLKiXGAiI8h" title="Weighted Average Remaining Life (Years), Outstanding">1.49</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt">September 26, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1.5pt">Outstanding as of December 31, 2021</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iS_c20220101__20220331_zbUv28qL21yf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of Warrants, Outstanding at Beginning balance">4,681,880</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_980_ecustom--FairValueOfOutstandingWarrants_iS_c20220101__20220331_zifYTXRU2atg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Fair value of outstanding warrants, Beginning balance">168,263</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Warrants expired</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--NumberOfWarrantsExpired_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__custom--WarrantFiveMember_zyWuH9ETtcqk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of warrants, Warrants expired">(100,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--ExercisePriceOfWarrantsExpired_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__custom--WarrantFiveMember_zWdTIMK4zwch" style="border-bottom: Black 1.5pt solid; text-align: right" title="Exercise price, warrants expired">1.00</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--FairValueOfWarrantsExpired_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__custom--WarrantFiveMember_zliwB3fFtLZ9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value, warrants expired">(35,457</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__custom--WarrantFiveMember_zT1MpF9uNU43" title="Weighted Average Remaining Life (Years), Outstanding">-</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1.5pt">Outstanding as of December 31, 2020</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iE_c20220101__20220331_zwkm10UT8Kif" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number of Warrants, Outstanding at Ending balance">4,581,880</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98E_ecustom--FairValueOfOutstandingWarrants_iE_c20220101__20220331_zd2eUeyK0Htg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Fair value of outstanding warrants, ending balance">132,806</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220101__20220331_ze2JUwJiRVI3" title="Weighted Average Remaining Life (Years), Outstanding">1.73</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>

100000

1.00 35457

2022-01-13

1000000 0.25 29415

P1Y9M

2023-12-28

1100000

64872 200000 0.25 6052

P1Y10M6D

2024-02-05

1000000 0.25 30810

P2Y3M7D

2024-07-07

2381880 0.25 66529

P1Y5M26D

2023-09-26

4681880

168263 -100000 1.00 -35457

4581880

132806

P1Y8M23D

0.0017

0.0251

0.8380

1.2279

P3Y

NOTE 6. EQUIPMENT SCHEDULE OF EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">COST</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20220101__20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zfveBCJ1Qxik" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Computer and Office Equipment</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20220101__20220331_z3dRD2cxKeog" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentGross_iS_zN751nsTc0Q3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold">Balance - December 31, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,280</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,280</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ForeignCurrencyTranslationDifferences_zBXmy4zmKIIh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Foreign currency translation differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iE_zEnQazQVWyjk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1.5pt">Balance - March 31, 2022</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">2,285</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">2,285</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Accumulated Depreciation</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Computer and Office Equipment</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_zlUz8ssqbBt6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold">Balance - December 31, 2021</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">149</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">149</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationSaleOfPropertyPlantAndEquipment1_zD2jZjzmP67d" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">149</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">149</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iE_znNaJOYqqa7b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1.5pt">Balance - March 31, 2022</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">298</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">298</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Net Book Value</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Computer and Office Equipment</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Balance - December 31, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20211231_zxoEbp6Ttct6" style="width: 16%; text-align: right" title="Computer and Office Equipment Net Book Value">2,131</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20211231_zxnkUryaRTe" style="width: 16%; text-align: right" title="Net Book Value">2,131</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance - March 31, 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20220331_z8lfncZrpUW6" style="text-align: right" title="Computer and Office Equipment Net Book Value">1,987</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20220331_zSBkotJLT2dc" style="text-align: right" title="Net Book Value">1,987</td><td style="text-align: left"> </td></tr> </table>

SCHEDULE OF EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">COST</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20220101__20220331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zfveBCJ1Qxik" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Computer and Office Equipment</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20220101__20220331_z3dRD2cxKeog" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentGross_iS_zN751nsTc0Q3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold">Balance - December 31, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,280</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,280</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ForeignCurrencyTranslationDifferences_zBXmy4zmKIIh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Foreign currency translation differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iE_zEnQazQVWyjk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1.5pt">Balance - March 31, 2022</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">2,285</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">2,285</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Accumulated Depreciation</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Computer and Office Equipment</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_zlUz8ssqbBt6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold">Balance - December 31, 2021</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">149</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">149</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationSaleOfPropertyPlantAndEquipment1_zD2jZjzmP67d" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">149</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">149</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iE_znNaJOYqqa7b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1.5pt">Balance - March 31, 2022</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">298</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">298</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Net Book Value</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Computer and Office Equipment</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Balance - December 31, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20211231_zxoEbp6Ttct6" style="width: 16%; text-align: right" title="Computer and Office Equipment Net Book Value">2,131</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20211231_zxnkUryaRTe" style="width: 16%; text-align: right" title="Net Book Value">2,131</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance - March 31, 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20220331_z8lfncZrpUW6" style="text-align: right" title="Computer and Office Equipment Net Book Value">1,987</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20220331_zSBkotJLT2dc" style="text-align: right" title="Net Book Value">1,987</td><td style="text-align: left"> </td></tr> </table>

2280

5 5

2285

149

298

2131

1987

NOTE 7. LOAN PAYABLES The Company has entered into the following loan agreements since January 1, 2020. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">a.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In January 2020, Smarten entered into an agreement of six-month unsecured loans for $<span id="xdx_904_eus-gaap--UnsecuredDebt_iI_c20200131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetOneMember_zr0P3MczbwW5" title="Unsecured loans">45,951 (CNY<span id="xdx_90A_eus-gaap--UnsecuredDebt_iI_uCNY_c20200131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetOneMember_zSiGmnSDqel7" title="Unsecured loans">300,000) and renewed the loan in July 2020, January 2021, and July 2021. the loan bears interest at <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_uPure_c20200131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetOneMember_zaZoik1xG2Qi" title="Interest rate">18% annually. On December 30, 2021, the Company renewed the loan for six months with the lender, and received extra loan of $<span id="xdx_907_eus-gaap--UnsecuredDebt_iI_c20211230__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetOneMember_zjxhEeYAPhz7" title="Unsecured loans">23,603 (CNY<span id="xdx_90C_eus-gaap--UnsecuredDebt_iI_uCNY_c20211230__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetOneMember_zQ90atQ0hSW3" title="Unsecured loans">150,000), all the loan bears interest at <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_uPure_c20211230__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetOneMember_z7jPdriGdDvj" title="Interest rate">18% annually. The Company paid interest expense of $<span id="xdx_902_eus-gaap--InterestExpense_c20220101__20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetOneMember_zQN210gWsxo8" title="Interest expense">2,950 (CNY<span id="xdx_908_eus-gaap--InterestExpense_uCNY_c20220101__20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetOneMember_zrQKjPzpnd8" title="Interest expense">18,750) for this loan during the three months period ended March 31, 2022 (2021 - $<span id="xdx_903_eus-gaap--InterestExpense_c20210101__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetOneMember_zAwkMiCXoHW6" title="Interest expense">1,719).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">b.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In January 2020, Smarten entered into another agreement of six-month unsecured loans for $<span id="xdx_90F_eus-gaap--UnsecuredDebt_iI_c20200131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetTwoMember_zqakLNbKz2i1" title="Unsecured loans">45,951 (CNY<span id="xdx_902_eus-gaap--UnsecuredDebt_iI_uCNY_c20200131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetTwoMember_zwukWSD7XHub" title="Unsecured loans">300,000) and renewed the loan in July 2020, the loan bears interest at <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20200131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetTwoMember_zQvZ9oayIwRd" title="Interest rate">20% annually.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">c.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In May 2020, Smarten entered into another agreement of six-month unsecured loans for $<span id="xdx_90D_eus-gaap--UnsecuredDebt_iI_c20200531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetThreeMember_zTGDcARaqxM7" title="Unsecured loans">30,634 (CNY<span id="xdx_906_eus-gaap--UnsecuredDebt_iI_uCNY_c20200531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetThreeMember_zSkclDCuJhS5" title="Unsecured loans">200,000) and the loan bears interest at <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_uPure_c20200531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetThreeMember_zcyoE9s7pq94" title="Interest rate">20% annually.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">d.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In August 2020, Smarten entered into another six-month unsecured loan agreement for $<span id="xdx_905_eus-gaap--UnsecuredDebt_iI_c20200831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetFourMember_zTnXuG3Hm415" title="Unsecured loans">15,317 (CNY<span id="xdx_903_eus-gaap--UnsecuredDebt_iI_uCNY_c20200831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetFourMember_zQBaEVFGPGBa" title="Unsecured loans">100,000) and the loan bears interest at <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_uPure_c20200831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetFourMember_zKhYYcVLY3w3" title="Interest rate">20% annually.</td></tr> </table> During the year ended December 31, 2020, the Company has accrued interest of $<span id="xdx_90E_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20201231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--ThreeLoanAgreementMember_zEbvTAmQp4fb" title="Accrued interest expenses">12,674 for the above 3 loan agreements (b, c, and d). On December 31, 2020, the Company entered into a new loan agreement to replace the 3 loan agreements, and total principal amount is $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20201231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--ThreeLoanAgreementMember_zDE9NIWq7fma" title="Principal amount">105,302 (CNY <span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_uCNY_c20201231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--ThreeLoanAgreementMember_zvR696emTj1l" title="Principal amount">687,486, includes the unpaid interest) and the loan bears interest at <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_uPure_c20201231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--ThreeLoanAgreementMember_z84kd6mIfKk1" title="Interest rate">20% annually. The loan agreement was renewed on June 30, 2021 and December 31, 2021. During the three months period ended March 31, 2022, the Company accrued interest expense of $6,455 (2021- $4,822). <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">e.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In July 2020, Smarten entered into a loan agreement with the President & CEO of Harmony for a loan of $<span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_c20200731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetSixMember__srt--TitleOfIndividualAxis__custom--PresidentAndChiefExecutiveOfficerMember_zRacBGw9AWe" title="Principal amount">55,830 (CNY<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_uCNY_c20200731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetSixMember__srt--TitleOfIndividualAxis__custom--PresidentAndChiefExecutiveOfficerMember_z1nkrOR8mH8d" title="Principal amount">364,500) and renewed on December 31, 2020 and June 30, 2021. The loan bears <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_uPure_c20200731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetSixMember__srt--TitleOfIndividualAxis__custom--PresidentAndChiefExecutiveOfficerMember_zRoggPtP1zY4" title="Interest rate">18% interest annually. On December 31, 2021, the principal of loan was increased to $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetSixMember__srt--TitleOfIndividualAxis__custom--PresidentAndChiefExecutiveOfficerMember_zFp2TD09Z9R1" title="Principle amount renewed">58,929 (CNY<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_uCNY_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetSixMember__srt--TitleOfIndividualAxis__custom--PresidentAndChiefExecutiveOfficerMember_zHlcusV5JTTd" title="Principle amount renewed">374,500) and extended to <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetSixMember__srt--TitleOfIndividualAxis__custom--PresidentAndChiefExecutiveOfficerMember_zxCg0zdBzrch" title="Debt maturity date">December 31, 2022, at the same time, the loan was assigned to Keystone Associates Inc., a Company 100% owner by the President & CEO of Harmony. The Company accrued interest expenses of $<span id="xdx_90B_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20220331__srt--TitleOfIndividualAxis__custom--PresidentAndChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetSixMember_z1PKinqjkrL2" title="Accrued interest expenses">2,651 (2021- $<span id="xdx_900_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pp0p0_c20210331__srt--TitleOfIndividualAxis__custom--PresidentAndChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetSixMember_znEcOpxYQ13i" title="Accrued interest expenses">2,757) for this loan during the three months period ended March 31, 2022.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">f.</td> <td style="font: 10pt Times New Roman, Times, Serif">In September 2020, the Company entered into an agreement with one of former directors, Ms. Nan Du, who is the original shareholder of Smarten, to settle the unpaid cash consideration of $<span id="xdx_906_eus-gaap--PaymentsToAcquireBusinessesGross_c20200901__20200930__srt--TitleOfIndividualAxis__custom--FormerDirectorMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetSevenMember_zRZzPQROSkZc" title="Cash consideration">287,280 (CNY<span id="xdx_903_eus-gaap--PaymentsToAcquireBusinessesGross_uCNY_c20200901__20200930__srt--TitleOfIndividualAxis__custom--FormerDirectorMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SmartenCoMember__us-gaap--TypeOfArrangementAxis__custom--LoanAgreemnetSevenMember_zo3TLH07Bvy7" title="Cash consideration">2,000,000, note 6) as loan payable. The loan bears annual interest rate of 18%. The Company accrued interest expenses of $55,830 (2020 - $18,380) for the cash consideration during the year ended December 31, 2021. In February 2022, Ms. Du waived all the interest and agreed to receive payment when Harmony cash position is sufficient upon Harmony’s decision.</td></tr> </table>

45951

300000

0.18

23603

150000

0.18

2950

18750

1719

45951

300000

0.20

30634

200000

0.20

15317

100000

0.20

12674

105302

687486

0.20

6455

4822

55830

364500

0.18

58929

374500

2022-12-31

2651

2757

287280

2000000

0.18

55830

18380

NOTE 8. OFFICE AND GENERAL BY NATURE SCHEDULE OF OFFICE AND GENERAL EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_491_20220101__20220331_zmtdYTPGtKn4" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_493_20210101__20210331_zfshco9GCr95" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three months periods ended</td><td style="padding-bottom: 1.5pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2022</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt; text-align: center"> </td></tr> <tr id="xdx_402_eus-gaap--GeneralAndAdministrativeExpense_hus-gaap--IncomeStatementLocationAxis__custom--SalariesAndBenefitsExpensesMember_zPUBFOPIUexc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Salaries and benefits expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">12,537</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">8,806</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GeneralAndAdministrativeExpense_hus-gaap--IncomeStatementLocationAxis__custom--OfficeRentAndRelatedExpensesMember_zNVljFyxKHEk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Office rent and related expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,298</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,289</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--GeneralAndAdministrativeExpense_hus-gaap--IncomeStatementLocationAxis__custom--TransferAgentFeeMember_zAzszkQYE1yj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Transfer agent fee</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,686</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,533</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--GeneralAndAdministrativeExpense_hus-gaap--IncomeStatementLocationAxis__custom--RegulatoryFeeMember_zCUZAmCpJEg9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Regulatory fee</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">450</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">225</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_hus-gaap--IncomeStatementLocationAxis__custom--OtherExpensesMember_zw6yQHMVTA89" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Others</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">426</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--GeneralAndAdministrativeExpense_zk70FyyN2bSe" style="vertical-align: bottom; background-color: White"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,971</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,279</td><td style="text-align: left"> </td></tr> </table> SCHEDULE OF OFFICE AND GENERAL EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_491_20220101__20220331_zmtdYTPGtKn4" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" id="xdx_493_20210101__20210331_zfshco9GCr95" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three months periods ended</td><td style="padding-bottom: 1.5pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2022</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2021</td><td style="padding-bottom: 1.5pt; text-align: center"> </td></tr> <tr id="xdx_402_eus-gaap--GeneralAndAdministrativeExpense_hus-gaap--IncomeStatementLocationAxis__custom--SalariesAndBenefitsExpensesMember_zPUBFOPIUexc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Salaries and benefits expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">12,537</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">8,806</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GeneralAndAdministrativeExpense_hus-gaap--IncomeStatementLocationAxis__custom--OfficeRentAndRelatedExpensesMember_zNVljFyxKHEk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Office rent and related expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,298</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,289</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--GeneralAndAdministrativeExpense_hus-gaap--IncomeStatementLocationAxis__custom--TransferAgentFeeMember_zAzszkQYE1yj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Transfer agent fee</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,686</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,533</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--GeneralAndAdministrativeExpense_hus-gaap--IncomeStatementLocationAxis__custom--RegulatoryFeeMember_zCUZAmCpJEg9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Regulatory fee</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">450</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">225</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_hus-gaap--IncomeStatementLocationAxis__custom--OtherExpensesMember_zw6yQHMVTA89" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Others</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">426</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--GeneralAndAdministrativeExpense_zk70FyyN2bSe" style="vertical-align: bottom; background-color: White"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,971</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,279</td><td style="text-align: left"> </td></tr> </table>

12537

8806

4298

11289

2686

2533

450

225

426

19971

23279

NOTE 9. RELATED PARTIES The Company considers its related parties to consist of key members or former members of its management personnel (including all officers and directors), their close family members, and companies controlled or significantly influenced by such individuals; and reporting shareholders and their affiliates which may exert significant influence over the Company’s activities. During the three months period ended March 31, 2022, the Company has the following related party transactions: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: center">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">A company owned by the President and CEO provides consulting and administrative services to the Company. The Company recorded $18,000 management fee for the CEO’s service (2021- $18,000). </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company recorded $12,000 (2021 - $12,000) professional fee to CFO for the services provided.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company made a cash payment of $6,137 (CNY 39,000) to a director, who is acting as the General Manager of Smarten for his service at Smarten since August 2021. </td></tr> </table> During the three-month period ended March 31, 2021, the Company settled accounts payable with CEO and CFO for an aggregate amount of $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20210101__20210331__srt--TitleOfIndividualAxis__custom--CEOAndCFOMember__us-gaap--AwardTypeAxis__us-gaap--AccountsPayableMember_znr8UlEuHMS7" title="Settle of unpaid cash">10,000 by issuing <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20210331__srt--TitleOfIndividualAxis__custom--CEOAndCFOMember__us-gaap--AwardTypeAxis__us-gaap--AccountsPayableMember_zCQE5nlgU3ub" title="Issuance of common stock for private placement, shares">100,000 common shares. In July 2020, Smarten entered into a loan agreement with the President & CEO of Harmony for a loan of $55,830 (CNY 364,500) and renewed on December 31, 2020 and June 30, 2021. The loan bears 18% interest annually. On December 31, 2021, the principal of loan was increased to $58,929 (CNY374,500) and extended to December 31, 2022, at the same time, the loan was assigned to Keystone Associates Inc., a Company 100% owner by the President & CEO of Harmony. The Company accrued interest expenses of $2,651 (2021- $2,757) for this loan during the three months period ended March 31, 2022.

18000 18000

12000

6137

39000

10000

100000

55830

364500

0.18

58929

374500

2022-12-31

2651

2757

NOTE 10. CAPITAL MANAGEMENT The Company’s capital management objectives are: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in; text-align: justify">–</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">to ensure the Company’s ability to continue as a going concern;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">–</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">to increase the value of the Company’s assets; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">–</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">to provide an adequate return to shareholders of the Company.</td></tr> </table> These objectives will be achieved by selling its tested vanadium electrolyte with licensed technology, revenue generated from Smarten. The Company monitors capital on the basis of the carrying amount of equity. Capital for the reporting periods under review is summarized in the statement of changes in equity (deficit). The Company sets the amount of capital in proportion to its overall financing structure, i.e. equity and financial liabilities. The Company manages the capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Company may return capital to shareholders, issue new shares, or sell assets. When financing conditions are not optimal, the Company may enter into option agreements or other solutions to continue its activities or may slow its activities until conditions improve. No changes were made in the objectives, policies and processes for managing capital during the reporting periods.

NOTE 11. FINANCIAL INSTRUMENT RISKS The Company is exposed to various risks in relation to financial instruments. The Company’s financial assets and liabilities by category are summarized in Note 3. The main types of risks the Company is exposed are credit risk and liquidity risk. The Company does not use financial assets for speculative purposes. No changes were made in the objectives, policies and processes related to financial instrument risk management during the reported periods. Credit risk Credit risk is the risk that another party to a financial instrument will cause a financial loss for the Company by failing to discharge an obligation. The Company’s maximum exposure to credit risk is limited to the carrying amount of financial assets at the reporting date, as summarized below: SCHEDULE OF COMPANY MAXIMUM EXPOSURE TO CREDIT RISK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: left">As of</td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20220331_zXdiiVklC5fk" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2022</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20210331_zEvSDryK55ni" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2021</td><td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_409_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_maCVOCRzk8X_zLkvWt6zvB49" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">53,799</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">46,648</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ValueAddedTaxReceivable_iI_maCVOCRzk8X_z4F9m65w2Tad" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">VAT recoverable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,334</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">45,668</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--LoanToRelatedParty_iI_maCVOCRzk8X_zW8AMLrD6ZS5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Loan to related parties</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">29,240</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">79,316</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--CarryingValueOfCreditRisk_iTI_mtCVOCRzk8X_zY341Qazxht7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">138,373</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">171,632</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> The credit risk regarding cash is considered to be negligible because the counterparty is a reputable bank with an investment grade external credit rating. Liquidity risk Liquidity risk is the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. Liquidity risk management serves to maintain a sufficient amount of cash and to ensure that the Company has financing sources such as private and public investments for a sufficient amount. Over the past period, the Company has financed its business development commitments, its working capital requirements and acquisitions through private placement. As of March 31, 2022, the Company did not have sufficient cash to pay its accounts payable and accrued liabilities which have contractual maturities within twelve months. Foreign currency risk Foreign currency risk is the risk that the fair value of, or future cash flows from, the Company’s financial instruments will fluctuate because of changes in foreign exchange rates. The Company functional currency is the United States dollars and major purchases are transacted in United States dollars. The Company’s foreign currency risk arises primarily with respect to its loan is denominated in CNY.

SCHEDULE OF COMPANY MAXIMUM EXPOSURE TO CREDIT RISK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: left">As of</td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20220331_zXdiiVklC5fk" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2022</td><td style="text-align: center; padding-bottom: 1.5pt"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20210331_zEvSDryK55ni" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2021</td><td style="text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_409_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_maCVOCRzk8X_zLkvWt6zvB49" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">53,799</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">46,648</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ValueAddedTaxReceivable_iI_maCVOCRzk8X_z4F9m65w2Tad" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">VAT recoverable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,334</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">45,668</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--LoanToRelatedParty_iI_maCVOCRzk8X_zW8AMLrD6ZS5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Loan to related parties</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">29,240</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">79,316</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--CarryingValueOfCreditRisk_iTI_mtCVOCRzk8X_zY341Qazxht7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">138,373</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">171,632</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

53799

46648

55334

45668

29240 79316 138373 171632 On February 8, 2021, the Company completed a private placement with total proceeds of $20,000 and issued 200,000 units at a price of $0.10 per unit. Each Unit consists of one common share and one common share purchase warrant (“Warrant”). Each Warrant entitles the holder thereof to acquire one common share at a price of $0.25 for a period of 36 months from the issuance date. On July 8, 2021, the Company completed a private placement with total proceeds of $100,000 and issued 1,000,000 units at a price of $0.10 per unit. Each Unit consists of one common share and one common share purchase warrant (“Warrant”). Each Warrant entitles the holder thereof to acquire one common share at a price of $0.25 for a period of 36 months from the issuance date. On September 28, 2021, the Company completed a private placement for total proceeds of $238,188 and issued 2,381,880 units at a price of $0.10 per unit. Each Unit consists of one common share and one common share purchase warrant (“Warrant”). Each Warrant entitles the holder thereof to acquire one common share at a price of $0.25 for a period of 24 months from the issuance date. During the year ended December 31, 2021, the Company settled accounts payable with key management personnel for an aggregate amount of $76,000 by issuing 760,000 common shares at a price of $0.10 per share. And the Company settled loan payable of $154,612 (CNY 1,000,000) by issuing 1,546,120 common shares at a price of $0.10 per share, which the loan was owed by Smarten. During the year ended December 31, 2021, the Company issued 1,050,000 common shares to compensate certain directors, officers and consultants at a price of $0.10 per share. At the same time, the Company issued 2,000,000 common shares at a price of $0.10 to 2 key team members as a retainer bonus.