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v3.23.1

Condensed Interim Consolidated Statements of Changes in Equity (Deficit) (Unaudited) - USD ($) | Number of Common Shares | Number of Class “A” Shares | Common Shares | Commitment to issue shares | Class “A” Shares | Reserves | Currency Translation Adjustment | Deficit | Equity | Non-controlling Interest | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at Dec. 31, 2021 |  |  | $ 110,226,715 | $ 2,703,326 | $ 28,247 | $ 10,661,294 |  | $ (100,995,334) | $ 22,624,249 | $ (8,621,581) | $ 14,002,668
Balance (in Shares) at Dec. 31, 2021 | 1,036,951 | 338 |  |  |  |  |  |  |  |  |
Shares issued in public offering |  |  | 7,876,960 |  |  |  |  |  | 7,876,960 |  | 7,876,960
Shares issued in public offering (in Shares) | 331,042 |  |  |  |  |  |  |  |  |  |
Share issuance costs |  |  | (900,720) |  |  |  |  |  | (900,720) |  | (900,720)
Holdco shares exchanged for common shares |  |  | 186,294 |  |  |  |  | (4,562,631) | (4,376,337) | 4,376,337 |
Holdco shares exchanged for common shares (in Shares) | 11,441 |  |  |  |  |  |  |  |  |  |
Stock-based compensation |  |  |  |  |  | 508,403 |  |  | 508,403 |  | 508,403
Loss and comprehensive loss |  |  |  |  |  |  |  | (2,581,900) | (2,581,900) | (773,517) | (3,355,418)
Balance at Mar. 31, 2022 |  |  | 117,389,249 | 2,703,326 | 28,247 | 11,169,697 |  | (108,139,866) | 23,150,653 | (5,018,761) | 18,131,892
Balance (in Shares) at Mar. 31, 2022 | 1,379,434 | 338 |  |  |  |  |  |  |  |  |
Shares issued in public offering |  |  | 4,255,400 |  |  |  |  |  | 4,255,400 |  | 4,255,400
Shares issued in public offering (in Shares) | 2,376,249 |  |  |  |  |  |  |  |  |  |
Shares issued in private placement |  |  | 1,119,373 |  |  |  |  |  | 1,119,373 |  | 1,119,373
Shares issued in private placement (in Shares) | 412,292 |  |  |  |  |  |  |  |  |  |
Shares issued in acquisition |  |  | 425,445 | (2,703,326) |  | 2,277,881 |  |  |  |  |
Shares issued in acquisition (in Shares) | 4,196 |  |  |  |  |  |  |  |  |  |
Cumulative translation adjustment |  |  |  |  |  |  | 154,970 |  | 154,970 |  | 154,970
Share issuance costs |  |  | (835,942) |  |  |  |  |  | (835,942) |  | (835,942)
Stock-based compensation |  |  |  |  |  | 1,059,180 |  |  | 1,059,180 |  | 1,059,180
Loss and comprehensive loss |  |  |  |  |  |  |  | (17,042,547) | (17,042,547) | (1,364,368) | (18,406,915)
Balance at Dec. 31, 2022 |  |  | 122,353,525 |  | 28,247 | 14,506,758 | 154,970 | (125,182,412) | 11,861,088 | (6,383,129) | 5,477,959
Balance (in Shares) at Dec. 31, 2022 | 4,172,171 | 338 |  |  |  |  |  |  |  |  |
Shares issued in public offering |  |  | 2,250,000 |  |  |  |  |  | 2,250,000 |  | 2,250,000
Shares issued in public offering (in Shares) | 2,500,000 |  |  |  |  |  |  |  |  |  |
Cumulative translation adjustment |  |  |  |  |  |  | 9,348 |  | 9,348 |  | 9,348
Exercise of warrants |  |  | 4,446,200 |  |  |  |  |  | 4,446,200 |  | 4,446,200
Exercise of warrants (in Shares) | 4,042,000 |  |  |  |  |  |  |  |  |  |
Share issuance costs |  |  | (226,544) |  |  |  |  |  | (226,544) |  | (226,544)
Stock-based compensation |  |  |  |  |  | (1,247,113) |  |  | (1,247,113) |  | (1,247,113)
Loss and comprehensive loss |  |  |  |  |  |  |  | (1,194,195) | (1,194,195) | (132,694) | (1,326,889)
Balance at Mar. 31, 2023 |  |  | $ 128,823,181 |  | $ 28,247 | $ 13,259,645 | $ 164,318 | $ (126,376,607) | $ 15,898,784 | $ (6,515,823) | $ 9,382,961
Balance (in Shares) at Mar. 31, 2023 | 10,714,171 | 338 |  |  |  |  |  |  |  |  |

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