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UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Operating activities    
Net income (loss) $ 167,482 $ (3,466,019)
Adjustment to reconcile net income (loss) to net cash provided by operating activities:    
Depreciation and amortization 402,851 191,192
Forgiveness of government assistance loan (104,368)
Non-cash interest accrual on escrow deposit 758
Non-cash interest converted to equity 146,174
Fair value of warrants granted 976,788
Amortization of debt discount 564,006 1,683,779
Derivative liability movements (175,593) 213,573
Non-cash deferred tax movements (56,382) (18,794)
Amortization of right of use asset 194,086 59,028
Changes in operating assets and liabilities (net of assets acquired and liabilities assumed)    
Accounts receivable (145,833) (11,821)
Prepaid expenses and other current assets (14,891) 130,311
Accounts payable and accrued liabilities 211,771 184,746
Operating lease liability (179,009) (50,475)
Taxes payable 154,234 37,430
Net cash provided by operating activities 1,019,112 75,912
Investing activities    
Acquisition of subsidiary, net of cash of $60,324 10,324
Other investments (450,537)
Acquisition of property, plant and equipment (285,103) (31,214)
Deposit paid (50,000)
Net cash used in investing activities (335,103) (471,427)
Financing activities    
Repayment of mortgage loans (88,586) (87,225)
Proceeds from convertible loans 1,017,700
Repayment of convertible loans (478,389)
Proceeds from federal assistance loans 173,240
Proceeds from short term loans 160,000 420,449
Repayment of short term loans (289,044) (404,338)
Repayment of third party loans (77,953)
Repayment of finance leases (5,531)
Proceeds from receivables funding 440,000
Repayment of receivables funding (80,000)
Proceeds  from related party notes 334,299
Repayment of related party notes (269,238)
Net cash provided by financing activities 393,185 372,199
Effect of exchange rate on cash (564,936) (5,003)
Net change in cash 512,261 (28,319)
Beginning cash balance 48,822 90,500
Ending cash balance 561,083 62,181
Supplemental cash flow information    
Cash paid for interest 158,511 363,251
Cash paid for income taxes
Non-cash investing and financing activities    
Fair value of warrants issued 1,884,914
Shares issued in consideration of acquisition 410,000
Conversion of convertible notes 150,000 3,359,274
Fair value of non-controlling interest $ 153,333