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CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)
6 Months Ended
Jun. 30, 2023
Jun. 30, 2022
Operating activities    
Net loss $ (407,872) $ (344,599)
Adjustment to reconcile net loss to net cash provided by operating activities:    
Depreciation and amortization 278,074 266,243
Amortization of debt discount 164,447 464,034
Penalty on convertible promissory notes 34,688
Derivative liability movements (130,437)
 Amortization of right of use asset 142,657 128,195
Deferred taxes 31,064 (37,588)
Changes in operating assets and liabilities    
Accounts receivable (79,460) (169,211)
Prepaid expenses and other current assets (28,034) (21,181)
Accounts payable and accrued liabilities 339,697 104,282
Operating lease liabilities (140,434) (117,703)
Taxes payable (237,211) 104,905
Net cash provided by operating activities 35,488 246,940
Investing activities    
Purchase of property and equipment (21,642) (213,726)
Net cash used in investing activities (21,642) (213,726)
Financing activities    
Repayment of mortgage loans (58,320) (59,761)
Repayment of convertible notes (10,000) (278,467)
Proceeds from promissory notes 160,000
Repayment of government assistance loans (7,147)
Repayment of third party loans (25,970) (78,646)
Repayment of finance leases (3,909) (3,661)
Proceeds from receivables funding 265,750 195,500
Repayment of receivables funding (448,905) (15,000)
Proceeds  from related party payables 78,246 207,294
Net cash (used in) provided by financing activities (210,255) 127,259
Effect of exchange rate changes on cash 83,460 (140,150)
Net change in cash (112,949) 20,323
Beginning cash balance 140,757 48,822
Ending cash balance 27,808 69,145
Supplemental cash flow information    
Cash paid for interest 90,888 86,733
Cash paid for income taxes
Non-cash investing and financing activities    
Conversion of convertible notes 150,000
Disposal of subsidiary to related party 1,334,885
Deemed extinguishment of debt by related party $ 461,184