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Capital management
9 Months Ended 12 Months Ended
Sep. 30, 2020
Sep. 30, 2022
Disclosure Of Capital Management [Abstract]    
Capital management [Text Block]

23.  Capital management

KWESST's objective in managing its capital is to safeguard its ability to continue as a going concern and to sustain future development of the business. The Company's senior management is responsible for managing the capital through regular review of financial information to ensure sufficient resources are available to meet operating requirements and investments to support its growth strategy. The Board of Directors is responsible for overseeing this process. From time to time, KWESST could issue new common shares or debt to maintain or adjust its capital structure. KWESST is not subject to any externally imposed capital requirements.

KWESST's capital is composed of the following:

    September 30,
2020
    December 31,
2019
 
    (Adjusted - See
Note 8)
       
Debt:            
  Related party loans $ 218,276   $ 289,828  
  Borrowings   32,273     -  
  Lease obligations   352,037     202,686  
  Convertible notes   -     210,819  
             
Equity:            
  Share capital   9,374,563     2,284,353  
  Contributed surplus   583,878     21,050  
  Accumulated deficit   (6,073,577 )   (2,536,799 )
  $ 4,487,450   $ 471,937  

25.  Capital management

Our objective in managing our capital is to safeguard our ability to continue as a going concern and to sustain future development of the business. Our senior management is responsible for managing the capital through regular review of financial information to ensure sufficient resources are available to meet operating requirements and investments to support our growth strategy. Our Board of Directors is responsible for overseeing this process. From time to time, we could issue new common shares or debt to maintain or adjust our capital structure (see Note 27). KWESST is not subject to any externally imposed capital requirements.

KWESST's capital is composed of the following:

    September 30,     September 30,  
    2022     2021  
Debt:            
  Borrowings $ 2,278,774   $ 53,251  
  Lease obligations   275,621     307,909  
             
Equity:            
  Share capital   19,496,640     17,215,068  
  Warrants   1,959,796     1,848,389  
  Contributed surplus   3,551,330     2,458,211  
  Accumulated other comprehensive loss   (101,418 )   (8,991 )
  Accumulated deficit   (25,909,239 )   (15,388,949 )
Total capital $ 1,551,504   $ 6,484,888