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CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Operating activities    
Net income $ 1,699,665 $ 167,483
Adjustment to reconcile net income to net cash (used in) provided by operating activities:    
Depreciation and amortization 388,259 402,851
Forgiveness of government assistance loan (104,368)
Non-cash interest accrual on escrow deposit 758
Gain on disposal of property (2,484,172)
Loss on debt extinguishment 277,175
Penalty on convertible notes 34,688
Amortization of debt discount 238,304 564,006
Derivative liability movements (175,593)
Non-cash deferred tax movements (46,597) (56,382)
Amortization of right of use asset 169,682 194,086
Changes in operating assets and liabilities (net of assets acquired and liabilities assumed)    
Accounts receivable (289,697) (145,833)
Prepaid expenses and other current assets (48,457) (14,891)
Accounts payable and accrued liabilities (110,110) 211,771
Operating lease liability (167,319) (179,009)
Taxes payable (237,211) 154,234
Net cash (used in) provided by operating activities (575,790) 1,019,113
Investing activities    
Acquisition of property, plant and equipment (5,244,011) (285,103)
Proceeds on disposal of property 8,093,448
Deposit paid (374,000) (50,000)
Net cash provided by (used in) investing activities 2,475,437 (335,103)
Financing activities    
Repayment of mortgage loans (58,320) (88,586)
Proceeds from convertible loans 150,000
Repayment of convertible loans (1,124,442)
Repayment of federal assistance loans (10,855)
Proceeds from short term loans 223,500 160,000
Repayment of short term loans (568,325) (289,044)
Repayment of third party loans (361,260) (77,953)
Repayment of finance leases (5,907) (5,531)
Proceeds from receivables funding 580,646 440,000
Repayment of receivables funding (848,417) (80,000)
Proceeds  from related party notes 334,299
Repayment of related party notes (76,296)
Net cash (used in) provided by financing activities (2,099,676) 393,185
Effect of exchange rate on cash 71,000 (564,934)
Net change in cash (129,029) 512,261
Beginning cash balance 140,757 48,822
Ending cash balance 11,728 561,083
Supplemental cash flow information    
Cash paid for interest 334,735 158,511
Cash paid for income taxes
Non-cash investing and financing activities    
Conversion of convertible notes $ 150,000