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v3.23.1

EQUITY METHOD INVESTMENTS (Details Narrative) | 3 Months Ended |  |
--- | --- | --- | ---
Mar. 31, 2023 USD ($) | Mar. 31, 2023 CAD ($) | Mar. 31, 2023 EUR (€) | Mar. 31, 2022 USD ($) | Dec. 31, 2022 USD ($) | Sep. 30, 2019
Gain on extinguishment of debt | $ 1,908,513 |  |  | $ 1,004,124 |  |
Cosmo Farmacy LP [Member] |  |  |  |  |  |
Initial share capital | € |  |  | € 150,000 |  |  |
Initial share capital increased | € |  |  | 500,000 |  |  |
Pharmacy license value | € |  |  | € 350,000 |  |  |
Maturity period of license | 30 years | 30 years | 30 years |  |  |
Ownership equity |  |  |  |  |  | 70.00%
Cash contributed to limited partner | € |  |  | € 150,000 |  |  |
Equity ownership remaining |  |  |  |  |  | 30.00%
Marathon Global Inc [Member] | Distribution and Equity Acquisition Agreement [Member] |  |  |  |  |  |
Upfront cash received |  | $ 2,000,000 |  |  |  |
Fair value of settlement account | $ 1,554,590 |  |  |  |  |
Gain on extinguishment of debt | $ 1,554,590 |  |  |  |  |
Agreement term | 5 years | 5 years | 5 years |  |  |
Cash received upon gross sales |  | $ 2,750,000 |  |  |  |
Marathon Global Inc [Member] | Distribution and Equity Acquisition Agreement [Member] | Gross Sales One [Member] |  |  |  |  |  |
Cash received upon gross sales |  | 2,750,000 |  |  |  |
Gross sales |  | 13,000,000 |  |  |  |
Marathon Global Inc [Member] | Distribution and Equity Acquisition Agreement [Member] | Gross Sales [Member] |  |  |  |  |  |
Gross sales |  | $ 6,500,000 |  |  |  |
Share Exchange Agreement [Member] | ICC [Member] |  |  |  |  |  |
Investement | $ 163,080 |  |  |  | $ 160,470 |

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