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Earnings (loss) per share | 9 Months Ended | 12 Months Ended
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Sep. 30, 2020 | Sep. 30, 2022
Earnings per share [abstract] |  |
Earnings (loss) per share [Text Block] | 17. Earnings (loss) per share As disclosed in Note 1, the 1-for-70 Reverse Split effected on October 28, 2022 has been applied retrospectively herein. The following table summarizes the calculation of the weighted average basic number of basic and diluted common shares:
|  | Nine months ended September 30, 2020 |  |  | Twelve months ended December 31, 2019 |
Issued common shares, beginning of period |  | 383,996 |  |  | 3 |
Effect of shares issued from: |  |  |  |  |  |
Conversion of directors converted loans |  | - |  |  | 101,174 |
Conversion of parent company converted loans |  | - |  |  | 126,055 |
Exercise of options |  | 447 |  |  | - |
Conversion of convertible notes, including interest |  | 7,126 |  |  | 21,769 |
Issuance for services |  | 1,373 |  |  | - |
Issuance for technology acquisition (Note 4 (b)) |  | 1,272 |  |  | - |
Issuance of for equity private placements |  | 45,665 |  |  | - |
Qualifying transaction (Note 4(a)) |  | 752 |  |  | - |
Weighted average number of basic common shares |  | 440,631 |  |  | 249,001 |
Dilutive securities: |  |  |  |  |  |
Stock options |  | - |  |  | - |
Warrants |  | - |  |  | - |
Weighted average number of dilutive common shares |  | 440,631 |  |  | 249,001 |
At September 30, 2020 and December 31, 2019, all the stock options and warrants were anti-dilutive because of KWESST's net loss for both periods. | 16. Earnings (loss) per share The following table summarizes the calculation of the weighted average basic number of basic and diluted common shares:
|  | Year ended |  |  | Year ended |  |  | Nine months ended |
|  | September 30, |  |  | September 30, |  |  | September 30, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Issued common shares, beginning of year |  | 699,511 |  |  | 589,518 |  |  | 383,996 |
Effect of shares issued from: |  |  |  |  |  |  |  |  |
Exercise of warrants |  | 10,593 |  |  | 4,383 |  |  | - |
Issuance of bonus shares (Note 10) |  | 8,262 |  |  | - |  |  | - |
Private placements |  | 4,571 |  |  | 21,810 |  |  | 45,665 |
Conversion of stock units |  | 3,703 |  |  | 31 |  |  | - |
Acquisition of Police Ordnance (Note 4(a)) |  | 3,144 |  |  | - |  |  | - |
Conversion of contingent shares (Note 4(a)) |  | 386 |  |  | - |  |  | - |
Debt settlements |  | 132 |  |  | 1,038 |  |  | - |
Exercise of options |  | - |  |  | 9,118 |  |  | 447 |
Asset acquisitions (Note 4(b)) |  | - |  |  | 6,027 |  |  | 1,272 |
Amended license agreement (Note 26) |  | - |  |  | 626 |  |  | - |
Exercise of broker options |  | - |  |  | 170 |  |  | - |
Conversion of convertible notes, including interest |  | - |  |  | - |  |  | 7,126 |
Services rendered |  | - |  |  | - |  |  | 1,373 |
Foremost's QT |  | - |  |  | - |  |  | 752 |
Weighted average number of basic common shares |  | 730,302 |  |  | 632,721 |  |  | 440,631 |
Dilutive securities: |  |  |  |  |  |  |  |  |
Stock options |  | - |  |  | - |  |  | - |
Warrants |  | - |  |  | - |  |  | - |
Weighted average number of dilutive common shares |  | 730,302 |  |  | 632,721 |  |  | 440,631 |
At September 30, 2022 and 2021, all the stock options and warrants were anti-dilutive because of we incurred net loss for both fiscal years.

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