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v3.23.1

Condensed Interim Consolidated Statements of Loss and Comprehensive Loss (Unaudited) - USD ($) | 3 Months Ended
--- | ---
Mar. 31, 2023 | Mar. 31, 2022
REVENUES |  |
Revenues | $ 157,950 | $ 323,756
EXPENSES |  |
Amortization (Note 7) | 73,601 | 74,494
Amortization of intangible assets (Note 10) | 686,353 | 637,690
Consulting fees (Note 3) | 173,396 | 148,407
Foreign exchange (gain) loss | 14,352 | 108,833
Office and miscellaneous expenses | 120,267 | 189,630
Interest expense | 24,625 | 36,568
Professional fees (Note 14) | 227,805 | 435,004
Salaries and wages (Note 14) | 1,217,453 | 1,457,912
Sales and marketing | 36,490 | 48,849
Software delivery costs | 157,610 | 237,023
Share-based compensation (Note 13) | (1,247,113) | 508,403
Total operating loss | (1,326,889) | (3,559,057)
Finance expense (Note 12) |  | (24,358)
Change in fair value of warrant liability (Note 3) |  | 227,997
Net loss | (1,326,889) | (3,355,418)
Other comprehensive loss: |  |
Foreign currency translation (gain) loss | (9,348) |
Loss and comprehensive loss | (1,317,541) | (3,355,418)
Total other comprehensive loss attributable to: |  |
Shareholders | (9,348) |
Non-controlling interest |  |
Comprehensive income | (9,348) |
Total comprehensive loss attributable to: |  |
Shareholders | (1,184,847) | (2,581,900)
Non-controlling interest | (132,694) | (773,517)
Comprehensive income net | $ (1,317,541) | $ (3,355,418)
Basic and diluted loss per common share attributable to Versus Systems Inc. (in Dollars per share) | $ (0.14) | $ (2.1)
Weighted average common shares outstanding (in Shares) | 8,244,860 | 1,272,094

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