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v3.22.4

Consolidated Statements of Cash Flows - CAD ($) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2020 | Sep. 30, 2022 | Sep. 30, 2021 | Dec. 31, 2019
OPERATING ACTIVITIES |  |  |  |
Net loss | $ (3,536,778) | $ (10,520,290) | $ (9,315,372) | $ (1,147,280)
Items not affecting cash: |  |  |  |
Share-based compensation | 283,084 | 1,960,072 | 2,462,207 | 0
Net finance costs | 61,217 | 506,002 | 107,751 | 230,858
Depreciation and amortization | 103,397 | 326,491 | 140,990 | 102,142
Deferred tax recovery | 0 | (49,442) | 0 |
Loss on disposals | 0 | 1,165 | 1,331 |
Impairment of intangible assets | 0 | 0 | 55,376 |
Shares for amended license | 0 | 0 | 137,000 |
Shares issued for M&A advisory and consulting services | 763,893 | 0 | 0 | 0
Fair value adjustments on derivative liabilities | (29,463) | 0 | 0 | (113,178)
Non-cash listing expense | 814,703 | 0 | 0 | 0
Changes in non-cash working capital items | (245,095) | 3,639,822 | 198,484 | (141,575)
Interest paid | (6,612) | (120,416) | (42,980) | (24,523)
Cash used in operating activities | (1,791,654) | (4,256,596) | (6,255,213) | (1,093,556)
INVESTING ACTIVITIES |  |  |  |
Investments in intangible assets | (163,230) | (1,176,664) | (83,228) |
Acquisition of property and equipment | (133,927) | (187,478) | (809,964) | (20,190)
Acquisition of technology asset | (134,192) | 0 | 0 | 0
Cash acquired on acquisition | 0 | 162,547 | 0 |
Recognition of open orders from acquisition | 0 | 87,802 | 0 |
Deposit for advanced royalties | 0 | 0 | (150,000) |
Deposit for long-term office lease | (38,212) | 0 | 0 | 0
Purchase of restricted short-term investment | 0 | 0 | (30,000) |
Investments in development projects | (163,230) |  |  | 0
Cash acquired on closing of Foremost | 78,589 | 0 | 0 | 0
Cash flows used in investing activities | (390,972) | (1,113,793) | (1,073,192) | (20,190)
FINANCING ACTIVITIES |  |  |  |
Proceeds from borrowings | 40,000 | 2,543,230 | 326,000 | 0
Payments of deferred financing fees | 0 | (150,409) | 0 |
Proceeds from the issuance of common shares and warrants | 4,355,171 | 344,000 | 6,002,472 | 1,014,948
Payments of share offering costs | (164,716) | (33,880) | (606,622) | 0
Proceeds from related party advances | 0 | 60,000 | 0 | 310,684
Repayments to related party loans | (80,000) | (60,000) | (218,276) | (70,513)
Proceeds from exercise of warrants | 0 | 215,925 | 680,872 |
Proceeds from convertible notes and converted to equity | 1,081,504 | 0 | 0 | 0
Repayments of convertible notes | 0 |  |  | (31,644)
Repayments of lease obligations | (58,188) | (42,504) | (44,128) | (77,367)
Repurchase of vested RSUs and PSUs for withholding taxes | 0 | (23,533) | 0 |
Repayment of borrowings | 0 | 0 | (306,000) | (10,747)
Proceeds from exercise of stock options | 61,000 | 0 | 1,108,432 | 0
Cash flows provided by financing activities | 5,234,771 | 2,852,829 | 6,942,750 | 1,135,361
Net change in cash during the period | 3,052,145 | (2,517,560) | (385,655) | 21,615
Cash, beginning of period | 21,615 | 2,688,105 | 3,073,760 | 0
Cash, end of period | $ 3,073,760 | $ 170,545 | $ 2,688,105 | $ 21,615

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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_d&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for repayments of non-current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition Represent the amount of Shares for M&A advisory and consulting services. + References No definition available. + Details
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