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RISK MANAGEMENT (Tables) | 9 Months Ended
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Sep. 30, 2023
Risk Management |
SCHEDULE OF FOREIGN CURRENCY FINANCIAL ASSETS AND LIABILITIES | Foreign currency denominated financial assets and liabilities which expose the Company to currency risk are disclosed below. The amount shown are those reported and translated into CAD at the closing rate. SCHEDULE OF FOREIGN CURRENCY FINANCIAL ASSETS AND LIABILITIES
|  | Short -term exposure |  |  | Long-term exposure |
|  | USD |  |  | BWP |  |  | BWP |
September 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  | 2,295,217 |  |  |  | 2,070,323 |  |  |  | 46,041,682 |
Financial liabilities |  |  | (358,713 | ) |  |  | (2,285,426 | ) |  |  | (4,681,513 | )
Total exposure |  |  | 1,936,504 |  |  |  | (215,103 | ) |  |  | 41,360,170 |
|  | Short -term exposure |  |  | Long-term exposure |
|  | USD |  |  | BWP |  |  | BWP |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  | 2,834,303 |  |  |  | 473,980 |  |  |  | 32,058,793 |
Financial liabilities |  |  | (1,246,825 | ) |  |  | (2,176,110 | ) |  |  | (1,530,341 | )
Total exposure |  |  | 1,587,478 |  |  |  | (1,702,130 | ) |  |  | 30,528,452 |
SCHEDULE OF CHANGES IN EXCHANGE RATES | If the CAD strengthened against the USD and BWP by 5%, respectively (December 31, 2022 – 5 %), it would have had the following impact: SCHEDULE OF CHANGES IN EXCHANGE RATES
|  | Profit for the year |  |  |  |  |  | Long-term exposure profit for the year |
|  | USD |  |  | BWP |  |  | Total |  |  | BWP |
September 30, 2023 |  |  | 96,825 |  |  |  | (10,755 | ) |  |  | 86,070 |  |  |  | 2,068,008 |
December 31, 2022 |  |  | 79,374 |  |  |  | (85,106 | ) |  |  | (5,732 | ) |  |  | 1,526,423 |
If the CAD weakened against the USD and BWP by 5%, respectively (December 31, 2022 – 5 %), it would have had the following impact:
|  | Profit for the year |  |  |  |  |  | Long-term exposure profit for the year |
|  | USD |  |  | BWP |  |  | Total |  |  | BWP |
September 30, 2023 |  |  | (96,825 | ) |  |  | 10,755 |  |  |  | (86,070 | ) |  |  | (2,068,008 | )
December 31, 2022 |  |  | (79,374 | ) |  |  | 85,106 |  |  |  | 5,732 |  |  |  | (1,526,423 | )
SCHEDULE OF CONTRACTUAL OBLIGATIONS | The following table shows the Company’s contractual obligations as at September 30, 2023: SCHEDULE OF CONTRACTUAL OBLIGATIONS
|  | Less than 1 year |  |  | 1 - 2 years |  |  | 2 - 5 years |  |  | Total |
Trade payables and accrued liabilities |  |  | 3,148,177 |  |  |  | - |  |  |  | - |  |  |  | 3,148,177 |
Vehicle financing |  |  | 16,147 |  |  |  | 64,590 |  |  |  | 84,282 |  |  |  | 165,019 |
Term loan |  |  | - |  |  |  | - |  |  |  | 12,856,979 |  |  |  | 12,856,979 |
Lease liability |  |  | 1,892,504 |  |  |  |  |  |  |  | - |  |  |  | 1,892,504 |
Total |  |  | 5,056,828 |  |  |  | 64,590 |  |  |  | 12,941,261 |  |  |  | 18,062,679 |
SCHEDULE OF COMPONENTS OF EQUITY DEFICIENCY, LOANS AND BORROWING, OTHER CURRENT LIABILITIES, NET OF CASH | In the management of capital, the Company includes the components of equity, loans and borrowings, and other current liabilities, net of cash. SCHEDULE OF COMPONENTS OF EQUITY DEFICIENCY, LOANS AND BORROWING, OTHER CURRENT LIABILITIES, NET OF CASH
|  | September 30, 2023 |  |  | December 31, 2022 |
Shareholder’s equity |  |  | 39,555,251 |  |  |  | 27,188,344 |
Current liabilities |  |  | 5,040,681 |  |  |  | 12,462,372 |
Total liabilities and equity |  |  | 44,595,932 |  |  |  | 39,650,716 |
Cash |  |  | (8,853,296 | ) |  |  | (5,162,991 | )
Total |  |  | 35,742,636 |  |  |  | 34,487,725 |

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