$ABTI
ALTEROLA BIOTECH INC. Stock $abti

$abti Overview Financials Valuation SEC Filings Company Website

2024 Q2 Form 10-K Financial Statement

#000166357724000211 Filed on July 18, 2024

Income Statement

Concept	2024 Q2	2024 Q1	2024
Revenue		$0.00
YoY Change
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin	$428.2K	$256.8K	$2.080M
YoY Change	-27.42%	-157.06%	56.36%
% of Gross Profit
Research & Development	$19.14K	$25.89K	$28.77K
YoY Change		-91.91%	-38.03%
% of Gross Profit
Depreciation & Amortization
YoY Change
% of Gross Profit
Operating Expenses	$447.4K	$282.7K	$2.108M
YoY Change	-22.96%	303.79%	11.14%
Operating Profit	-$447.4K		-$2.108M
YoY Change	-22.96%		11.14%
Interest Expense	$28.08K	$27.65K	$27.65K
YoY Change
% of Operating Profit
Other Income/Expense, Net	$28.08K	$194.8K	-$266.1K
YoY Change	-120.32%
Pretax Income	-$419.3K	$490.8K	-$2.374M
YoY Change	-42.56%	-801.19%	24.97%
Income Tax	$0.00	$0.00	$0.00
% Of Pretax Income		0.0%
Net Earnings	-$419.3K	$490.8K	-$2.374M
YoY Change	-41.67%	-2554.15%	36.27%
Net Earnings / Revenue
Basic Earnings Per Share
Diluted Earnings Per Share	$0.00	$0.00	$0.00
COMMON SHARES
Basic Shares Outstanding	1.467B shares
Diluted Shares Outstanding

Balance Sheet

Concept	2024 Q2	2024 Q1	2024
SHORT-TERM ASSETS
Cash & Short-Term Investments	$10.96K	$2.650K	$2.650K
YoY Change	-72.6%	-73.5%	-73.5%
Cash & Equivalents	$10.96K	$2.654K
Short-Term Investments
Other Short-Term Assets		$0.00	$0.00
YoY Change		-100.0%	-100.0%
Inventory	$1.011K	$1.009K	$1.010K
Prepaid Expenses
Receivables
Other Receivables
Total Short-Term Assets	$11.97K	$3.663K	$3.660K
YoY Change	-94.82%	-98.46%	-98.48%
LONG-TERM ASSETS
Property, Plant & Equipment
YoY Change
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets
YoY Change
Total Long-Term Assets	$0.00	$0.00	$0.00
YoY Change	-100.0%	-100.0%	-100.0%
TOTAL ASSETS
Total Short-Term Assets	$11.97K	$3.663K	$3.660K
Total Long-Term Assets	$0.00	$0.00	$0.00
Total Assets	$11.97K	$3.663K	$3.660K
YoY Change	-99.91%	-99.97%	-99.97%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$865.7K	$825.2K	$825.2K
YoY Change	27.69%	34.88%	35.28%
Accrued Expenses	$490.2K	$362.5K	$362.5K
YoY Change	73.12%	42.21%	44.98%
Deferred Revenue
YoY Change
Short-Term Debt	$151.8K	$145.6K	$145.6K
YoY Change	-88.92%	-88.44%	-88.44%
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$1.508M	$1.333M	$1.333M
YoY Change	-35.41%	-37.32%	-37.41%
LONG-TERM LIABILITIES
Long-Term Debt	$0.00	$0.00	$0.00
YoY Change		-100.0%	-100.0%
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities	$0.00	$0.00	$0.00
YoY Change		-100.0%	-100.0%
TOTAL LIABILITIES
Total Short-Term Liabilities	$1.508M	$1.333M	$1.333M
Total Long-Term Liabilities	$0.00	$0.00	$0.00
Total Liabilities	$1.508M	$1.333M	$1.333M
YoY Change	-35.41%	-41.56%	-41.52%
SHAREHOLDERS EQUITY
Retained Earnings	-$12.84M	-$12.42M
YoY Change	24.67%	29.65%
Common Stock	$1.467M	$1.383M
YoY Change	81.83%	71.32%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	-$1.496M	-$1.330M	-$1.330M
YoY Change
Total Liabilities & Shareholders Equity	$11.97K	$3.663K	$3.660K
YoY Change	-99.91%	-99.97%	-99.97%

Cashflow Statement

Concept	2024 Q2	2024 Q1	2024
OPERATING ACTIVITIES
Net Income	-$419.3K	$490.8K	-$2.374M
YoY Change	-41.67%	-2554.15%	36.27%
Depreciation, Depletion And Amortization
YoY Change
Cash From Operating Activities	$55.56K	-$73.59K	-$1.447M
YoY Change	-173.62%	-149.06%	39.17%
INVESTING ACTIVITIES
Capital Expenditures	$0.00
YoY Change	-100.0%
Acquisitions
YoY Change
Other Investing Activities
YoY Change
Cash From Investing Activities
YoY Change
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net			$538.3K
YoY Change			-32.92%
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	$6.144K	179.3K	$1.469M
YoY Change	-91.02%	49.42%	21.18%
NET CHANGE
Cash From Operating Activities	$55.56K	-73.59K	-$1.447M
Cash From Investing Activities
Cash From Financing Activities	$6.144K	179.3K	$1.469M
Net Change In Cash	$61.71K	105.7K	$21.77K
YoY Change	-338.08%	-3.9%	-33.41%
FREE CASH FLOW
Cash From Operating Activities	$55.56K	-$73.59K	-$1.447M
Capital Expenditures	$0.00
Free Cash Flow	$55.56K
YoY Change	-158.2%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2024Q1	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2023Q1	us-gaap	Preferred Stock Value PreferredStockValue		usd
CY2023	us-gaap	Current Income Tax Expense Benefit CurrentIncomeTaxExpenseBenefit		usd
CY2024Q1	us-gaap	Deferred Income Tax Assets Net DeferredIncomeTaxAssetsNet		usd
CY2024Q1	us-gaap	Value Added Tax Receivable ValueAddedTaxReceivable		usd
CY2023Q1	us-gaap	Deferred Income Tax Assets Net DeferredIncomeTaxAssetsNet		usd
CY2024Q1	us-gaap	Intangible Assets Current IntangibleAssetsCurrent		usd
CY2024Q1	us-gaap	Convertible Notes Payable Current ConvertibleNotesPayableCurrent		usd
CY2024	us-gaap	Revenues Revenues		usd
CY2023	us-gaap	Revenues Revenues		usd
CY2023	us-gaap	Impairment Of Investments ImpairmentOfInvestments		usd
CY2023	us-gaap	Extinguishment Of Debt Gain Loss Net Of Tax ExtinguishmentOfDebtGainLossNetOfTax		usd
CY2024	us-gaap	Current Income Tax Expense Benefit CurrentIncomeTaxExpenseBenefit		usd
CY2024	us-gaap	Stock Issued During Period Value Treasury Stock Reissued StockIssuedDuringPeriodValueTreasuryStockReissued		usd
CY2024	us-gaap	Stock Issued During Period Value Conversion Of Convertible Securities StockIssuedDuringPeriodValueConversionOfConvertibleSecurities		usd
CY2024	ABTI	Stock Reclaimed Additional During Period Value Acquisition Cancellation StockReclaimedAdditionalDuringPeriodValueAcquisitionCancellation		usd
CY2024	ABTI	Increase In Funds In Attorney Trust Account IncreaseInFundsInAttorneyTrustAccount		usd
CY2024	us-gaap	Proceeds From Issuance Or Sale Of Equity ProceedsFromIssuanceOrSaleOfEquity		usd
CY2023	ABTI	Write Off Intanglible Assets WriteOffIntanglibleAssets		usd
CY2023	ABTI	Shares Issued For Alliinova Acquisition Value SharesIssuedForAlliinovaAcquisitionValue		usd
CY2023	ABTI	Gain On Debt Conversion GainOnDebtConversion		usd
CY2023	ABTI	Non Cash Issuance Conversion Of Notes NonCashIssuanceConversionOfNotes		usd
CY2023	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities		usd
CY2024	dei	Document Type DocumentType	10-K
CY2024	dei	Document Annual Report DocumentAnnualReport	true
CY2024	dei	Document Period End Date DocumentPeriodEndDate	2024-03-31
CY2024	dei	Document Transition Report DocumentTransitionReport	false
CY2024	dei	Entity File Number EntityFileNumber	333-156091
CY2024	dei	Entity Registrant Name EntityRegistrantName	Alterola Biotech, Inc.
CY2024	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	NV
CY2024	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	82-1317032
CY2024	dei	Entity Address Address Line1 EntityAddressAddressLine1	47 Hamilton Square
CY2024	dei	Entity Address City Or Town EntityAddressCityOrTown	Birkenhead Merseyside
CY2024	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	CH415AR
CY2024	dei	City Area Code CityAreaCode	151
CY2024	dei	Local Phone Number LocalPhoneNumber	601 9477
CY2024	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2024	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2024	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2024	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2024	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2024	dei	Entity Small Business EntitySmallBusiness	true
CY2024	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	false
CY2024	dei	Document Fin Stmt Error Correction Flag DocumentFinStmtErrorCorrectionFlag	false
CY2024	dei	Entity Shell Company EntityShellCompany	false
CY2024	dei	Entity Shell Company EntityShellCompany	false
CY2023Q3	dei	Entity Public Float EntityPublicFloat	252884	usd
CY2024Q2	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	1467475452	shares
CY2024	dei	Auditor Name AuditorName	Green Growth CPAs
CY2024	dei	Auditor Location AuditorLocation	Los Angeles, Ca
CY2024	dei	Auditor Firm AuditorFirmId	6580
CY2024Q1	us-gaap	Cash Cash	2654	usd
CY2023Q1	us-gaap	Cash Cash	8899	usd
CY2023Q1	us-gaap	Value Added Tax Receivable ValueAddedTaxReceivable	36426	usd
CY2024Q1	us-gaap	Inventory Net InventoryNet	1009	usd
CY2023Q1	us-gaap	Inventory Net InventoryNet	990	usd
CY2024Q1	us-gaap	Assets Current AssetsCurrent	3663	usd
CY2023Q1	us-gaap	Assets Current AssetsCurrent	46315	usd
CY2023Q1	us-gaap	Intangible Assets Current IntangibleAssetsCurrent	12000000	usd
CY2024Q1	us-gaap	Assets Assets	3663	usd
CY2023Q1	us-gaap	Assets Assets	12046315	usd
CY2024Q1	us-gaap	Accounts Payable Current AccountsPayableCurrent	825210	usd
CY2023Q1	us-gaap	Accounts Payable Current AccountsPayableCurrent	613729	usd
CY2024Q1	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	362451	usd
CY2023Q1	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	259960	usd
CY2024Q1	us-gaap	Loans Payable Current LoansPayableCurrent	145603	usd
CY2023Q1	us-gaap	Loans Payable Current LoansPayableCurrent	1256641	usd
CY2024Q1	us-gaap	Liabilities Current LiabilitiesCurrent	1333264	usd
CY2023Q1	us-gaap	Liabilities Current LiabilitiesCurrent	2130330	usd
CY2023Q1	us-gaap	Convertible Notes Payable Current ConvertibleNotesPayableCurrent	154841	usd
CY2024Q1	us-gaap	Liabilities Liabilities	1333264	usd
CY2023Q1	us-gaap	Liabilities Liabilities	2285171	usd
CY2023Q1	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2023Q1	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	10000000	shares
CY2024Q1	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
CY2023Q1	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.001
CY2023Q1	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	2000000000	shares
CY2024Q1	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	1382662952	shares
CY2023Q1	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	807047948	shares
CY2024Q1	us-gaap	Common Stock Value CommonStockValue	1382644	usd
CY2023Q1	us-gaap	Common Stock Value CommonStockValue	807048	usd
CY2024Q1	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	9663970	usd
CY2023Q1	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	18927919	usd
CY2024Q1	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-12416075	usd
CY2023Q1	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-10041696	usd
CY2024Q1	us-gaap	Accumulated Other Comprehensive Income Loss Foreign Currency Translation Adjustment Net Of Tax AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax	39860	usd
CY2023Q1	us-gaap	Accumulated Other Comprehensive Income Loss Foreign Currency Translation Adjustment Net Of Tax AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax	67873	usd
CY2024Q1	us-gaap	Stockholders Equity StockholdersEquity	-1329601	usd
CY2023Q1	us-gaap	Stockholders Equity StockholdersEquity	9761144	usd
CY2024Q1	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	3663	usd
CY2023Q1	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	12046315	usd
CY2024	ABTI	Accounting And Audit Fees AccountingAndAuditFees	118257	usd
CY2023	ABTI	Accounting And Audit Fees AccountingAndAuditFees	118611	usd
CY2024	us-gaap	Professional Fees ProfessionalFees	288904	usd
CY2023	us-gaap	Professional Fees ProfessionalFees	363944	usd
CY2024	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	28770	usd
CY2023	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	181805	usd
CY2024	us-gaap	Legal Fees LegalFees	73838	usd
CY2023	us-gaap	Legal Fees LegalFees	179846	usd
CY2024	us-gaap	Noninterest Expense Directors Fees NoninterestExpenseDirectorsFees	227575	usd
CY2023	us-gaap	Noninterest Expense Directors Fees NoninterestExpenseDirectorsFees	546903	usd
CY2024	ABTI	Consulting Fees ConsultingFees	994051	usd
CY2023	ABTI	Consulting Fees ConsultingFees	442354	usd
CY2024	us-gaap	Salaries And Wages SalariesAndWages	124924	usd
CY2023	us-gaap	Salaries And Wages SalariesAndWages	131664	usd
CY2024	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	251999	usd
CY2023	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	67719	usd
CY2024	us-gaap	Operating Expenses OperatingExpenses	2108318	usd
CY2023	us-gaap	Operating Expenses OperatingExpenses	2032846	usd
CY2024	us-gaap	Operating Income Loss OperatingIncomeLoss	-2108318	usd
CY2023	us-gaap	Operating Income Loss OperatingIncomeLoss	-2032846	usd
CY2024	us-gaap	Impairment Of Investments ImpairmentOfInvestments	392278	usd
CY2024	us-gaap	Deferred Sales Inducement Cost Impairment Loss DeferredSalesInducementCostImpairmentLoss	39567	usd
CY2023	us-gaap	Deferred Sales Inducement Cost Impairment Loss DeferredSalesInducementCostImpairmentLoss	20484	usd
CY2024	us-gaap	Extinguishment Of Debt Gain Loss Net Of Tax ExtinguishmentOfDebtGainLossNetOfTax	138137	usd
CY2024	ABTI	Foreign Exchange Influences ForeignExchangeInfluences	27647	usd
CY2023	ABTI	Foreign Exchange Influences ForeignExchangeInfluences	-17856	usd
CY2024	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	-266061	usd
CY2023	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	-38340	usd
CY2024	us-gaap	Net Income Loss NetIncomeLoss	-2374379	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-2071186	usd
CY2024	ABTI	Income Loss From Continuing Operations Per Basic IncomeLossFromContinuingOperationsPerBasic	-0.00
CY2023	ABTI	Income Loss From Continuing Operations Per Basic IncomeLossFromContinuingOperationsPerBasic	-0.00
CY2024	ABTI	Weighted Average Number Of Share Outstanding Basic WeightedAverageNumberOfShareOutstandingBasic	1051629613	shares
CY2023	ABTI	Weighted Average Number Of Share Outstanding Basic WeightedAverageNumberOfShareOutstandingBasic	807047948	shares
CY2024	us-gaap	Net Income Loss NetIncomeLoss	-2374379	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-2071186	usd
CY2024	ABTI	Foreign Translation Adjustment ForeignTranslationAdjustment	-28013	usd
CY2023	ABTI	Foreign Translation Adjustment ForeignTranslationAdjustment	53274	usd
CY2024	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-2402392	usd
CY2023	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-2017912	usd
CY2022Q1	us-gaap	Stockholders Equity StockholdersEquity	10926276	usd
CY2023	us-gaap	Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	53274	usd
CY2023	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	50000	usd
CY2023	us-gaap	Stock Issued During Period Value Other StockIssuedDuringPeriodValueOther	280	usd
CY2023	us-gaap	Stock Issued During Period Value Issued For Services StockIssuedDuringPeriodValueIssuedForServices	321000	usd
CY2023	us-gaap	Stock Issued During Period Value Employee Benefit Plan StockIssuedDuringPeriodValueEmployeeBenefitPlan	481500	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-2071186	usd
CY2023Q1	us-gaap	Stockholders Equity StockholdersEquity	9761144	usd
CY2024	us-gaap	Stock Issued During Period Value Other StockIssuedDuringPeriodValueOther	157339	usd
CY2024	us-gaap	Stock Issued During Period Value Acquisitions StockIssuedDuringPeriodValueAcquisitions	295000	usd
CY2024	us-gaap	Stock Issued During Period Value Issued For Services StockIssuedDuringPeriodValueIssuedForServices	305652	usd
CY2024	us-gaap	Stock Issued During Period Value Employee Benefit Plan StockIssuedDuringPeriodValueEmployeeBenefitPlan	171000	usd
CY2024	ABTI	Stock Reclaimed During Period Value Acquisition Cancellation StockReclaimedDuringPeriodValueAcquisitionCancellation	-12000000	usd
CY2024	ABTI	Stock Issued During Period Value Conversion Of Debt StockIssuedDuringPeriodValueConversionOfDebt	2320984	usd
CY2024	ABTI	Stock Issued During Period Value Outside Services StockIssuedDuringPeriodValueOutsideServices	30097	usd
CY2024	ABTI	Stock Issued During Period Value Internal Services StockIssuedDuringPeriodValueInternalServices	31575	usd
CY2024	us-gaap	Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	-28013	usd
CY2024	us-gaap	Net Income Loss NetIncomeLoss	-2374379	usd
CY2024Q1	us-gaap	Stockholders Equity StockholdersEquity	-1329601	usd
CY2024	us-gaap	Net Income Loss NetIncomeLoss	-2374379	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-2071186	usd
CY2024	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	538324	usd
CY2023	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	802500	usd
CY2023	ABTI	Increase In Funds In Attorney Trust Account IncreaseInFundsInAttorneyTrustAccount	12414	usd
CY2024	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	-19	usd
CY2023	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	60	usd
CY2024	ABTI	Increase Decrease In Vat Taxes Receivable IncreaseDecreaseInVATTaxesReceivable	65110	usd
CY2023	ABTI	Increase Decrease In Vat Taxes Receivable IncreaseDecreaseInVATTaxesReceivable	14260	usd
CY2024	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	221385	usd
CY2023	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	71219	usd
CY2024	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	102491	usd
CY2023	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	-136531	usd
CY2024	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-1447088	usd
CY2023	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-1307264	usd
CY2023	us-gaap	Proceeds From Issuance Or Sale Of Equity ProceedsFromIssuanceOrSaleOfEquity	50281	usd
CY2024	us-gaap	Increase Decrease In Notes Payable Related Parties IncreaseDecreaseInNotesPayableRelatedParties	1468856	usd
CY2023	us-gaap	Increase Decrease In Notes Payable Related Parties IncreaseDecreaseInNotesPayableRelatedParties	1148792	usd
CY2024	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	1468856	usd
CY2023	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	1199073	usd
CY2024	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	21768	usd
CY2023	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-108191	usd
CY2024	us-gaap	Foreign Currency Transaction Gain Loss Excluding Investment Price Change After Tax ForeignCurrencyTransactionGainLossExcludingInvestmentPriceChangeAfterTax	-28013	usd
CY2023	us-gaap	Foreign Currency Transaction Gain Loss Excluding Investment Price Change After Tax ForeignCurrencyTransactionGainLossExcludingInvestmentPriceChangeAfterTax	53274	usd
CY2023Q1	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	8899	usd
CY2022Q1	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	63816	usd
CY2024Q1	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	2654	usd
CY2023Q1	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	8899	usd
CY2024	ABTI	Write Off Intanglible Assets WriteOffIntanglibleAssets	12000000	usd
CY2024	ABTI	Impairment Deferred Tax Asset ImpairmentDeferredTaxAsset	39567	usd
CY2023	ABTI	Impairment Deferred Tax Asset ImpairmentDeferredTaxAsset	20484	usd
CY2024	ABTI	Shares Issued For Alliinova Acquisition Value SharesIssuedForAlliinovaAcquisitionValue	392278	usd
CY2024	ABTI	Gain On Debt Conversion GainOnDebtConversion	138163	usd
CY2024	ABTI	Non Cash Issuance Conversion Of Notes NonCashIssuanceConversionOfNotes	2320984	usd
CY2024	us-gaap	Nature Of Operations NatureOfOperations	<p id="xdx_808_eus-gaap--NatureOfOperations_z5dpkxpMBXs7" style="font: 20pt/107% Calibri Light; margin: 0pt 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 1– NATURE OF BUSINESS</b> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">After formation, the Company was in the business of mineral exploration. On May 3, 2010, the Company sold its mineral exploration business and entered into an Intellectual Property Assignment Agreement (“IP Agreement”) with Soren Nielsen pursuant to which Mr. Nielsen transferred his right, title and interest in all intellectual property relating to certain chewing gum compositions having appetite suppressant activity (the “IP”) to the Company for the issuance of <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20100503__20100503__us-gaap--StatementEquityComponentsAxis__custom--IssuanceOneMember_ziU77HeBedzc">55,000,000</span> shares of the Company’s common stock.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following the acquisition of the IP the Company changed its business direction to pursue the development of chewing gums for the delivery of Nutraceutical/functional ingredients for applications such as appetite suppressant, cholesterol suppressant, vitamin delivery, antioxidant delivery and motion sickness suppressant.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 19, 2021, the Company entered into an Stock Purchase Agreement (the “Agreement”) with ABTI Pharma Limited, a company registered in England and Wales (“ABTI Pharma”), pursuant to which the Company agreed to acquire all of the outstanding shares of capital stock of ABTI Pharma from its shareholders in exchange for <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20210119__20210119__us-gaap--StatementEquityComponentsAxis__custom--IssuanceTwoMember_zH43KtCARq12">600,000,000</span> shares of the Company pro rata to the ABTI Pharma shareholders. The shares were issued on January 29, 2021 in anticipation of the closing and the parties to the transaction agreed in a March 24, 2021 amendment to close upon the ABTI Pharma Limited Shares being transferred to the Company, which was to occur upon the filing by the Company of its outstanding December 31, 2020 quarterly report on Form 10-Q, which was filed on May 28, 2021 with the Securities and Exchange Commission. The transaction closed on May 28, 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The transaction is being accounted for as a reverse acquisition and recapitalization. ABTI Pharma is the acquirer for accounting purposes and the Company is the issuer. The historical financial statements presented are the financial statements of ABTI. The Agreement was treated as a recapitalization and not as a business combination; at the date of the acquisition, the net liabilities of the legal acquirer, Alterola, were <span id="xdx_901_eus-gaap--Liabilities_iI_pp0p0_c20210528_z1vWjDrySNZb">$389,721</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The business plan of the company is no longer focused on a chewing gum delivery system but was re-focused on the development of cannabinoid, cannabinoid-like, and non-cannabinoid pharmaceutical active pharmaceutical ingredients (APIs), pharmaceutical medicines made from cannabinoid, cannabinoid-like, and non-cannabinoid APIs and European novel food approval of cannabinoid-based, cannabinoid-like and non-cannabinoid ingredients and products .In addition, the company plans to develop such bulk ingredients for supply into the cosmetic sector.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 2, 2021, the Company closed an Asset Purchase Agreement (the “Purchase Agreement”) with C2 Wellness Corp., a Wyoming corporation, and Dr. G. Sridhar Prasad (together, the “Seller”) and acquired certain IP assets (the “Assets”) from Seller, which include:</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 100%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="width: 3%"> </td> <td style="text-align: left; vertical-align: top; width: 2%"> </td> <td style="width: 95%"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="text-align: left; vertical-align: top">• </td> <td>Novel cannabinoid molecules and their associated intellectual property;</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="text-align: left; vertical-align: top">• </td> <td>Novel cannabinoid pro-drugs, and their associated intellectual property;</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="text-align: left; vertical-align: top">• </td> <td>Novel proprietary cannabinoid formulations, designed to target lymphatic delivery, and their associated intellectual property;</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="text-align: left; vertical-align: top">• </td> <td>Novel proprietary nano-encapsulated cannabinoid formulations, in self-dissolving polymers, and their associated intellectual property; and</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="text-align: left; vertical-align: top">• </td> <td>Cannabinoids and cannabinoid pro-drug formulations for topical ocular delivery, and their associated intellectual property.</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In exchange for the Assets, the Company issued to Seller shares of common stock. On September 8, 2023, the Company and Seller entered into an Agreement to sell the assets, such that the Company sold the assets back to the Seller and the Seller paid <span id="xdx_90E_eus-gaap--StockRepurchasedDuringPeriodShares_c20230908__20230908__us-gaap--StatementEquityComponentsAxis__custom--C2WellnessAgreementReturnAssetsMember_zfRHApGlr9rg">29,015,993</span> shares of ABTI common stock to the Company. The assets were sold to the Seller in September 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of April 18, 2023, we acquired intellectual property from Alinova Biosciences Ltd. We acquired Alinova’s joint interest in the patent family of PTX 0001. We paid <span id="xdx_90D_eus-gaap--AcquisitionCosts_c20230418__20230418__us-gaap--AssetAcquisitionAxis__custom--PatentPTXMember_zT8XzuwXlWX8">35,000</span> Sterling in cash and <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20230418__20230418__us-gaap--AssetAcquisitionAxis__custom--PatentPTXMember_zaniqn60Ob0d">5,000,000</span> shares of ABTI Stock. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>LIQUIDITY & GOING CONCERN</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alterola has negative working capital of <span id="xdx_900_eus-gaap--Capital_iNI_di_c20240331_znhCTxa8D8eb">$1,329,601</span>, and has incurred losses since inception of <span id="xdx_908_eus-gaap--ProfitLoss_iN_pp0p0_di_c20091016__20240331_zOPUGI8Z7kP7">$12,416,075</span>, and has not received revenues from sales of products or services. These factors create substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustment that might be necessary if the Company is unable to continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The ability of Alterola to continue as a going concern is dependent on the Company generating cash from the sale of its common stock and/or obtaining debt financing and attaining future profitable operations. Management’s plans include selling its equity securities and obtaining debt financing to fund its capital requirement and ongoing operations; however, there can be no assurance the Company will be successful in these efforts.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2021Q2	us-gaap	Liabilities Liabilities	389721	usd
CY2024Q1	us-gaap	Capital Capital	-1329601	usd
	us-gaap	Profit Loss ProfitLoss	-12416075	usd
CY2023Q1	us-gaap	Assets Assets	12046315	usd
CY2023Q1	us-gaap	Liabilities Liabilities	2285171	usd
CY2023Q1	us-gaap	Stockholders Equity StockholdersEquity	9761144	usd
CY2023Q1	us-gaap	Accumulated Other Comprehensive Income Loss Foreign Currency Translation Adjustment Net Of Tax AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax	67873	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-2071186	usd
CY2023	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-1307264	usd
CY2023	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	1199073	usd
CY2023	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-108191	usd
CY2024	us-gaap	Use Of Estimates UseOfEstimates	<p id="xdx_84C_eus-gaap--UseOfEstimates_zapLUjtMGEA6" style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Use of Estimates</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ALTEROLA BIOTECH, INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE UNAUDITED CONSOLIDATEDEDFINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>MARCH 31, 2024</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt"></p>
CY2024Q1	us-gaap	Deferred Tax Liabilities Deferred Expense Capitalized Research And Development Costs DeferredTaxLiabilitiesDeferredExpenseCapitalizedResearchAndDevelopmentCosts	0	usd
CY2023Q1	us-gaap	Deferred Tax Liabilities Deferred Expense Capitalized Research And Development Costs DeferredTaxLiabilitiesDeferredExpenseCapitalizedResearchAndDevelopmentCosts	0	usd
CY2024	us-gaap	Impairment Of Intangible Assets Finitelived ImpairmentOfIntangibleAssetsFinitelived	392278	usd
CY2024	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<p id="xdx_84F_eus-gaap--ConcentrationRiskCreditRisk_zdqQ46r177if" style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Risks and Uncertainties</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 30, 2020, the World Health Organization declared the coronavirus outbreak a “Public Health Emergency of International Concern” and on March 10, 2020, declared it to be a pandemic. Actions taken around the world to help mitigate the spread of the coronavirus include restrictions on travel, and quarantines in certain areas, and forced closures for certain types of public places and business. The Coronavirus and actions taken to mitigate it have had an adverse impact on the economies and financial markets of many countries, including the geographical area in which the Company plans to operate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We may be impacted by business interruptions resulting from pandemics and public health emergencies, including those related to geopolitical actions, including war and terrorism or natural disasters including earthquakes, typhoons, floods, and fires. An outbreak of infectious disease, a pandemic or a similar public health threat or a fear of any of the foregoing, could adversely impact us by causing operating, manufacturing supply chain, clinical trial and project development delays and disruptions, labour shortages, travel and shipping disruption and shutdowns (including as a result of government regulation and prevention measures). It is unknown whether and how we may be affected if such an epidemic persists for an extended period of time. We may incur expenses or delays relating to such events outside of our control, which could have a material adverse impact on our business, operating results, and financial condition. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2021Q4	us-gaap	Intangible Assets Current IntangibleAssetsCurrent	12000000	usd
CY2023Q4	ABTI	Intangible Assets Current Adjusted IntangibleAssetsCurrentAdjusted	12139779	usd
CY2023Q1	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet	189355	usd
CY2024Q1	us-gaap	Accounts Payable Current AccountsPayableCurrent	825210	usd
CY2023Q1	us-gaap	Accounts Payable Current AccountsPayableCurrent	613729	usd
CY2024Q1	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	362451	usd
CY2023Q1	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	259960	usd
CY2024Q1	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	2000000000	shares
CY2024Q1	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.001
CY2024Q1	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	10000000	shares
CY2024Q1	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2021Q4	us-gaap	Intangible Assets Current IntangibleAssetsCurrent	12000000	usd
CY2023Q2	us-gaap	Stock Issued During Period Shares Treasury Stock Reissued StockIssuedDuringPeriodSharesTreasuryStockReissued	44064000	shares
CY2024	us-gaap	Contract With Customer Asset Allowance For Credit Loss Writeoff ContractWithCustomerAssetAllowanceForCreditLossWriteoff	12000000	usd
CY2023Q4	ABTI	Stock Issued During Period Shares Conversion Of Debt StockIssuedDuringPeriodSharesConversionOfDebt	587499996	shares
CY2023Q4	ABTI	Loss On Exchange Of Shares For Debt LossOnExchangeOfSharesForDebt	406575	usd
CY2023	ABTI	Translation Amended Amount TranslationAmendedAmount	67873	usd
CY2024Q1	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	1382662952	shares
CY2024Q1	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	1382662952	shares
CY2023Q1	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	807047948	shares
CY2023Q1	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	807047948	shares
CY2024	ABTI	Shareholder Advances ShareholderAdvances	694847	usd

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$ABTI
ALTEROLA BIOTECH INC. Stock $abti

2024 Q2 Form 10-K Financial Statement

#000166357724000211 Filed on July 18, 2024

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$ABTI ALTEROLA BIOTECH INC. Stock $abti

2024 Q2 Form 10-K Financial Statement

#000166357724000211 Filed on July 18, 2024

Income Statement

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$ABTI
ALTEROLA BIOTECH INC. Stock $abti