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v3.23.3

Summary of Significant Accounting Policies (Tables) | 9 Months Ended
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Sep. 30, 2023
Summary of Significant Accounting Policies |
Summary of Separation-related adjustments |
|  | December 31, |  |  |  | Separation-Related |  |  |  | January 1, |
​ |  | 2021 |  |  |  | Adjustments |  |  |  | 2022 |
ASSETS |  | ​ |  |  |  |  |  |  |  | ​ |
Current assets: |  |  |  |  |  |  |  |  |  |  |
Cash and equivalents | $ | 14,376,523 |  |  | $ | (8 | ) |  | $ | 14,376,515 |
Related party receivables |  | 220,000 |  |  |  | - |  |  |  | 220,000 |
Other current assets |  | 6,274,397 |  |  |  | (8,567 | ) |  |  | 6,265,830 |
Total current assets |  | 20,870,920 |  |  |  | (8,575 | ) |  |  | 20,862,345 |
Capitalized software, net |  | 699,753 |  |  |  | (699,753 | ) |  |  | - |
Total non-current assets |  | 699,753 |  |  |  | (699,753 | ) |  |  | - |
Total assets | $ | 21,570,673 |  |  | $ | (708,328 | ) |  | $ | 20,862,345 |
LIABILITIES AND NET PARENT EQUITY |  |  |  |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  | 877,641 |  |  |  | (718,232 | ) |  |  | 159,409 |
Related party payables |  | 8,642,340 |  |  |  | 1,110,032 |  |  |  | 9,752,372 |
Derivative financial instruments |  | 32,226 |  |  |  | (32,226 | ) |  |  | - |
Other payables |  | 616,156 |  |  |  | (94,361 | ) |  |  | 521,795 |
Total current liabilities |  | 10,168,363 |  |  |  | 265,213 |  |  |  | 10,433,576 |
Other non-current payables |  | 702,921 |  |  |  | (297,921 | ) |  |  | 405,000 |
Total non-current liabilities |  | 702,921 |  |  |  | (297,921 | ) |  |  | 405,000 |
Total liabilities |  | 10,871,284 |  |  |  | (32,708 | ) |  |  | 10,838,576 |
Net parent equity: |  |  |  |  |  |  |  |  |  |  |
Net parent investment |  | 10,731,615 |  |  |  | (707,846 | ) |  |  | 10,023,769 |
Accumulated other comprehensive loss |  | (32,226 | ) |  |  | 32,226 |  |  |  | - |
Total net parent equity |  | 10,699,389 |  |  |  | (675,620 | ) |  |  | 10,023,769 |
Total liabilities and net parent equity | $ | 21,570,673 |  |  | $ | (708,328 | ) |  | $ | 20,862,345 |

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