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UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)
9 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Operating activities    
Net (loss) income $ (1,840,192) $ 1,699,665
Adjustment to reconcile net (loss) income to net cash used in operating activities:    
Depreciation and amortization 346,013 388,259
Amortization of debt discount 279,607 238,304
Non-cash management fee 480,000
 Amortization of right of use asset 79,196 169,682
Gain on disposal of property (2,484,172)
Loss on debt extinguishment 277,175
Penalty on convertible promissory notes 34,688
Deferred tax movement (46,597)
Changes in operating assets and liabilities    
Accounts receivable 62,671 (289,697)
Prepaid expenses and other current assets (9,066) (48,457)
Accounts payable and accrued liabilities 128,838 (110,110)
Operating lease liabilities 94,979 (167,319)
Taxes payable (237,211)
Net cash used in operating activities (377,954) (575,790)
Investing activities    
Purchase of property and equipment (85,522) (5,244,011)
Proceeds on disposal of property 8,093,448
Acquisition of business (240,000)
Acquisition of minority shareholders interest (625,000)
Deposits paid (83,393) (374,000)
Net cash used in (provided by) investing activities (1,033,915) 2,475,437
Financing activities    
Repayment of mortgage loans (58,320)
Proceeds from convertible notes 150,000
Repayment of convertible notes (1,124,442)
Proceeds from short-term notes 1,912,000 223,500
Repayment of short-term notes (801,323) (568,325)
Repayment of promissory note (40,000)
Repayment of government assistance loans (11,519) (10,855)
Repayment of third-party loans (361,260)
Repayment of finance leases (6,304) (5,907)
Proceeds from receivables funding 542,000 580,646
Repayment of receivables funding (378,688) (848,417)
Proceeds from  related party advance 250,000
Repayment of related party advance (11,538)
Repayment of related party notes (39,363) (76,296)
Net cash provided by (used in) financing activities 1,415,265 (2,099,676)
Effect of exchange rate changes on cash (11,107) 71,000
Net change in cash (7,711) (129,029)
Beginning cash balance 68,573 140,757
Ending cash balance 60,862 11,728
Supplemental cash flow information    
Cash paid for interest 248,079 334,735
Cash paid for income taxes
Non-cash investing and financing activities    
Promissory note issue on acquisition of minority shareholders interest 475,000
Conversion of related party payable to common stock 2,000,000
Conversion of related party payable to Series A preferred stock 6,000
Disposal of subsidiary to related party 1,334,885
Deemed extinguishment of debt by related party $ 461,184