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CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)
3 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Operating activities    
Consolidated net loss $ (175,717) $ (164,985)
Adjustment to reconcile consolidated net loss to net cash provided by (used in) operating activities:    
Depreciation and amortization expense 138,479 132,000
Amortization of debt discount 76,921 252,832
Derivative liability movements (197,476)
Amortization of right of use asset 70,219 63,064
Deferred taxation movement (15,532) (18,794)
Changes in operating assets and liabilities    
Accounts receivable (151,744) (115,000)
Prepaid expenses 10,576 10,456
Other current assets (64,476) (1,171)
Accounts payable and accrued liabilities 251,384 (22,013)
Operating lease liabilities (68,413) (57,156)
Taxes payable 34,177 49,169
Net cash provided by (used in) operating activities 105,874 (69,074)
Investing activities    
Deposits paid (50,000)
Purchase of property and equipment (52,418) (72,858)
Net cash used in investing activities (102,418) (72,858)
Financing activities    
Repayment of mortgage (29,300) (29,850)
Proceeds from receivables funding 190,000
Repayment of receivables funding (204,133)
Repayment of convertible notes (10,000) (201,733)
Proceeds from promissory notes 100,000
Repayment of government assistance loans (3,449)
Repayment of third party loans (78,977)
Repayment of finance leases (1,944) (1,822)
Proceeds from related party notes 259,228
Repayment of related party notes (58,917)
Net cash (used in) provided by financing activities (117,743) 46,846
Effect of exchange rate on cash 1,110 73,288
Net change in cash (113,177) (21,798)
Beginning cash balance 140,757 48,822
Ending cash balance 27,580 27,024
Supplemental cash flow information    
Cash paid for interest 53,310 43,304
Cash paid for income taxes
Non-cash investing and financing activities    
Conversion of convertible notes $ 150,000