2022 Q4 Form 20-F Financial Statement
#000149315223007267 Filed on March 10, 2023
Income Statement
| Concept | 2022 Q4 | 2022 | 2021 Q1 |
|---|---|---|---|
| Revenue | $789.7K | $2.632M | |
| YoY Change | -59.82% | 192.12% | |
| Cost Of Revenue | $266.6K | $822.4K | |
| YoY Change | -72.75% | 182.41% | |
| Gross Profit | $523.1K | $1.810M | |
| YoY Change | -47.01% | 196.75% | |
| Gross Profit Margin | 66.24% | 68.76% | |
| Selling, General & Admin | $6.102M | $12.04M | |
| YoY Change | 19.87% | 34.5% | |
| % of Gross Profit | 1166.52% | 665.24% | |
| Research & Development | $96.43K | $96.43K | |
| YoY Change | |||
| % of Gross Profit | 18.43% | 5.33% | |
| Depreciation & Amortization | $6.840K | $15.35K | |
| YoY Change | 24.36% | 179.09% | |
| % of Gross Profit | 1.31% | 0.85% | |
| Operating Expenses | $6.206M | $96.43K | |
| YoY Change | 21.77% | -98.92% | |
| Operating Profit | -$5.682M | $1.714M | |
| YoY Change | 38.29% | -120.54% | |
| Interest Expense | $4.761M | $995.9K | |
| YoY Change | -4390.84% | -277.19% | |
| % of Operating Profit | 58.12% | ||
| Other Income/Expense, Net | $295.8K | -$166.2K | |
| YoY Change | |||
| Pretax Income | -$626.0K | -$8.765M | |
| YoY Change | -85.14% | -1.41% | |
| Income Tax | |||
| % Of Pretax Income | |||
| Net Earnings | -$626.0K | -$8.765M | |
| YoY Change | -85.14% | -1.41% | |
| Net Earnings / Revenue | -79.27% | -332.97% | |
| Basic Earnings Per Share | |||
| Diluted Earnings Per Share | -$0.08 | -$1.08 | |
| COMMON SHARES | |||
| Basic Shares Outstanding | 8.151M shares | ||
| Diluted Shares Outstanding |
Balance Sheet
| Concept | 2022 Q4 | 2022 | 2021 Q1 |
|---|---|---|---|
| SHORT-TERM ASSETS | |||
| Cash & Short-Term Investments | $91.43K | $91.43K | |
| YoY Change | 2.68% | -88.63% | |
| Cash & Equivalents | $72.92K | $72.92K | |
| Short-Term Investments | $18.51K | $18.51K | |
| Other Short-Term Assets | $677.5K | $677.5K | |
| YoY Change | 9482.32% | 9482.32% | |
| Inventory | $241.3K | $241.3K | |
| Prepaid Expenses | |||
| Receivables | $103.5K | $103.5K | |
| Other Receivables | $71.79K | $71.79K | |
| Total Short-Term Assets | $1.186M | $1.186M | |
| YoY Change | 14.96% | -42.69% | |
| LONG-TERM ASSETS | |||
| Property, Plant & Equipment | $5.620K | $5.620K | |
| YoY Change | -24.36% | 75.63% | |
| Goodwill | |||
| YoY Change | |||
| Intangibles | |||
| YoY Change | |||
| Long-Term Investments | |||
| YoY Change | |||
| Other Assets | |||
| YoY Change | |||
| Total Long-Term Assets | $5.617K | $5.620K | |
| YoY Change | -70.28% | 75.63% | |
| TOTAL ASSETS | |||
| Total Short-Term Assets | $1.186M | $1.186M | |
| Total Long-Term Assets | $5.617K | $5.620K | |
| Total Assets | $1.191M | $1.191M | $2.072M |
| YoY Change | 13.42% | -42.5% | |
| SHORT-TERM LIABILITIES | |||
| YoY Change | |||
| Accounts Payable | $909.4K | $909.4K | |
| YoY Change | -60.45% | 284.04% | |
| Accrued Expenses | $435.9K | $435.9K | |
| YoY Change | -59.15% | 506.1% | |
| Deferred Revenue | |||
| YoY Change | |||
| Short-Term Debt | $0.00 | $0.00 | |
| YoY Change | -100.0% | -100.0% | |
| Long-Term Debt Due | |||
| YoY Change | |||
| Total Short-Term Liabilities | $2.594M | $2.594M | |
| YoY Change | -48.05% | 35.91% | |
| LONG-TERM LIABILITIES | |||
| Long-Term Debt | $0.00 | $0.00 | |
| YoY Change | |||
| Other Long-Term Liabilities | |||
| YoY Change | |||
| Total Long-Term Liabilities | $0.00 | $0.00 | |
| YoY Change | |||
| TOTAL LIABILITIES | |||
| Total Short-Term Liabilities | $2.594M | $2.594M | |
| Total Long-Term Liabilities | $0.00 | $0.00 | |
| Total Liabilities | $2.594M | $2.594M | $1.908M |
| YoY Change | -48.05% | 35.91% | |
| SHAREHOLDERS EQUITY | |||
| Retained Earnings | |||
| YoY Change | |||
| Common Stock | |||
| YoY Change | |||
| Preferred Stock | |||
| YoY Change | |||
| Treasury Stock (at cost) | |||
| YoY Change | |||
| Treasury Stock Shares | |||
| Shareholders Equity | -$1.403M | -$1.403M | |
| YoY Change | |||
| Total Liabilities & Shareholders Equity | $1.191M | $1.191M | |
| YoY Change | 13.42% | -42.5% |
Cashflow Statement
| Concept | 2022 Q4 | 2022 | 2021 Q1 |
|---|---|---|---|
| OPERATING ACTIVITIES | |||
| Net Income | -$626.0K | -$8.765M | |
| YoY Change | -85.14% | -1.41% | |
| Depreciation, Depletion And Amortization | $6.840K | $15.35K | |
| YoY Change | 24.36% | 179.09% | |
| Cash From Operating Activities | -$8.739M | -$12.59M | |
| YoY Change | 1202.07% | 210.7% | |
| INVESTING ACTIVITIES | |||
| Capital Expenditures | $0.00 | $2.040K | |
| YoY Change | -100.0% | -36.25% | |
| Acquisitions | |||
| YoY Change | |||
| Other Investing Activities | |||
| YoY Change | |||
| Cash From Investing Activities | $0.00 | -$2.040K | |
| YoY Change | -100.0% | -36.25% | |
| FINANCING ACTIVITIES | |||
| Cash Dividend Paid | |||
| YoY Change | |||
| Common Stock Issuance & Retirement, Net | |||
| YoY Change | |||
| Debt Paid & Issued, Net | |||
| YoY Change | |||
| Cash From Financing Activities | 8.790M | 12.65M | |
| YoY Change | 61587.44% | 176.98% | |
| NET CHANGE | |||
| Cash From Operating Activities | -8.739M | -12.59M | |
| Cash From Investing Activities | 0.000 | -2.040K | |
| Cash From Financing Activities | 8.790M | 12.65M | |
| Net Change In Cash | 51.38K | 58.39K | |
| YoY Change | -107.58% | -88.6% | |
| FREE CASH FLOW | |||
| Cash From Operating Activities | -$8.739M | -$12.59M | |
| Capital Expenditures | $0.00 | $2.040K | |
| Free Cash Flow | -$8.739M | -$12.59M | |
| YoY Change | 1162.2% | 210.51% |
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|
163139 | usd |
| CY2022Q4 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
1191117 | usd |
| CY2021Q4 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
1050166 | usd |
| CY2021Q1 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
2071618 | usd |
| CY2022 | ifrs-full |
Revenue
Revenue
|
2632442 | usd |
| ifrs-full |
Revenue
Revenue
|
1965441 | usd | |
| CY2021 | ifrs-full |
Revenue
Revenue
|
901162 | usd |
| CY2022 | ifrs-full |
Cost Of Sales
CostOfSales
|
822383 | usd |
| ifrs-full |
Cost Of Sales
CostOfSales
|
978243 | usd | |
| CY2021 | ifrs-full |
Cost Of Sales
CostOfSales
|
291195 | usd |
| CY2022 | ifrs-full |
Gross Profit
GrossProfit
|
1810059 | usd |
| ifrs-full |
Gross Profit
GrossProfit
|
987198 | usd | |
| CY2021 | ifrs-full |
Gross Profit
GrossProfit
|
609967 | usd |
| CY2022 | ifrs-full |
Advertising Expense
AdvertisingExpense
|
7162046 | usd |
| ifrs-full |
Advertising Expense
AdvertisingExpense
|
2806260 | usd | |
| CY2021 | ifrs-full |
Advertising Expense
AdvertisingExpense
|
2670447 | usd |
| CY2022 | ifrs-full |
Depreciation And Amortisation Expense
DepreciationAndAmortisationExpense
|
15348 | usd |
| ifrs-full |
Depreciation And Amortisation Expense
DepreciationAndAmortisationExpense
|
5498 | usd | |
| CY2022 | ifrs-full |
Fee And Commission Expense
FeeAndCommissionExpense
|
91050 | usd |
| ifrs-full |
Fee And Commission Expense
FeeAndCommissionExpense
|
26339 | usd | |
| CY2021 | ifrs-full |
Fee And Commission Expense
FeeAndCommissionExpense
|
11207 | usd |
| CY2022 | BRSH |
Consulting Expenses
ConsultingExpenses
|
1197831 | usd |
| BRSH |
Consulting Expenses
ConsultingExpenses
|
868442 | usd | |
| CY2021 | BRSH |
Consulting Expenses
ConsultingExpenses
|
556864 | usd |
| CY2022 | ifrs-full |
Bank And Similar Charges
BankAndSimilarCharges
|
1155288 | usd |
| ifrs-full |
Bank And Similar Charges
BankAndSimilarCharges
|
60183 | usd | |
| CY2021 | ifrs-full |
Bank And Similar Charges
BankAndSimilarCharges
|
18130 | usd |
| CY2022 | ifrs-full |
Cost Of Inventories Recognised As Expense During Period
CostOfInventoriesRecognisedAsExpenseDuringPeriod
|
47405 | usd |
| CY2022 | BRSH |
Merchant Fees
MerchantFees
|
99293 | usd |
| BRSH |
Merchant Fees
MerchantFees
|
68073 | usd | |
| CY2021 | BRSH |
Merchant Fees
MerchantFees
|
39180 | usd |
| CY2022 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
328956 | usd |
| ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
93900 | usd | |
| CY2021 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
75194 | usd |
| CY2022 | ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
521064 | usd |
| ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
241854 | usd | |
| CY2021 | ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
222870 | usd |
| CY2022 | ifrs-full |
Research And Development Expense
ResearchAndDevelopmentExpense
|
96431 | usd |
| CY2022 | ifrs-full |
Wages And Salaries
WagesAndSalaries
|
1222171 | usd |
| ifrs-full |
Wages And Salaries
WagesAndSalaries
|
282003 | usd | |
| CY2021 | ifrs-full |
Wages And Salaries
WagesAndSalaries
|
93460 | usd |
| CY2022 | ifrs-full |
Expense From Sharebased Payment Transactions With Employees
ExpenseFromSharebasedPaymentTransactionsWithEmployees
|
279622 | usd |
| ifrs-full |
Expense From Sharebased Payment Transactions With Employees
ExpenseFromSharebasedPaymentTransactionsWithEmployees
|
92276 | usd | |
| CY2021 | ifrs-full |
Expense From Sharebased Payment Transactions With Employees
ExpenseFromSharebasedPaymentTransactionsWithEmployees
|
4949441 | usd |
| CY2022 | ifrs-full |
Transportation Expense
TransportationExpense
|
832395 | usd |
| ifrs-full |
Transportation Expense
TransportationExpense
|
511566 | usd | |
| CY2021 | ifrs-full |
Transportation Expense
TransportationExpense
|
304591 | usd |
| CY2022 | ifrs-full |
Travel Expense
TravelExpense
|
259372 | usd |
| ifrs-full |
Travel Expense
TravelExpense
|
100068 | usd | |
| CY2021 | ifrs-full |
Travel Expense
TravelExpense
|
29225 | usd |
| CY2022 | ifrs-full |
Expense By Nature
ExpenseByNature
|
13308272 | usd |
| ifrs-full |
Expense By Nature
ExpenseByNature
|
5156462 | usd | |
| CY2021 | ifrs-full |
Expense By Nature
ExpenseByNature
|
8970609 | usd |
| ifrs-full |
Revenue From Government Grants
RevenueFromGovernmentGrants
|
8763 | usd | |
| CY2021 | ifrs-full |
Revenue From Government Grants
RevenueFromGovernmentGrants
|
14139 | usd |
| CY2022 | ifrs-full |
Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss
GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
|
-153076 | usd |
| ifrs-full |
Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss
GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
|
42148 | usd | |
| CY2021 | ifrs-full |
Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss
GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
|
-7719 | usd |
| CY2022 | ifrs-full |
Gains Losses On Financial Liabilities At Fair Value Through Profit Or Loss
GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss
|
5740202 | usd |
| ifrs-full |
Gains Losses On Financial Liabilities At Fair Value Through Profit Or Loss
GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss
|
-92918 | usd | |
| CY2021 | ifrs-full |
Gains Losses On Financial Liabilities At Fair Value Through Profit Or Loss
GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss
|
-536209 | usd |
| CY2022 | ifrs-full |
Other Finance Cost
OtherFinanceCost
|
2688034 | usd |
| CY2022 | BRSH |
Other Loss
OtherLoss
|
166150 | usd |
| CY2022 | ifrs-full |
Other Gains Losses
OtherGainsLosses
|
2732942 | usd |
| ifrs-full |
Other Gains Losses
OtherGainsLosses
|
-42007 | usd | |
| CY2021 | ifrs-full |
Other Gains Losses
OtherGainsLosses
|
-529789 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-8765271 | usd |
| ifrs-full |
Profit Loss
ProfitLoss
|
-4211271 | usd | |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-8890431 | usd |
| CY2022 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-1.83 | |
| ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-1.07 | ||
| CY2021 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-8.43 | |
| CY2022 | ifrs-full |
Weighted Average Shares
WeightedAverageShares
|
4800972 | shares |
| ifrs-full |
Weighted Average Shares
WeightedAverageShares
|
3929520 | shares | |
| CY2021 | ifrs-full |
Weighted Average Shares
WeightedAverageShares
|
1054371 | shares |
| CY2020Q1 | ifrs-full |
Equity
Equity
|
84956 | usd |
| CY2021 | BRSH |
Private Placement Value
PrivatePlacementValue
|
686114 | usd |
| CY2021 | BRSH |
Stock Issued For Services Value
StockIssuedForServicesValue
|
4525206 | usd |
| CY2021 | BRSH |
Private Placement Value One
PrivatePlacementValueOne
|
746365 | usd |
| CY2021 | BRSH |
Private Placement Value Two
PrivatePlacementValueTwo
|
3265078 | usd |
| CY2021 | ifrs-full |
Share Issue Related Cost
ShareIssueRelatedCost
|
400083 | usd |
| CY2021 | BRSH |
Stock Options Granted
StockOptionsGranted
|
145934 | usd |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-8890431 | usd |
| CY2021Q1 | ifrs-full |
Equity
Equity
|
163139 | usd |
| BRSH |
Stock Issued For Services Value
StockIssuedForServicesValue
|
12658 | usd | |
| ifrs-full |
Increase Decrease Through Sharebased Payment Transactions
IncreaseDecreaseThroughSharebasedPaymentTransactions
|
92276 | usd | |
| ifrs-full |
Profit Loss
ProfitLoss
|
-4211271 | usd | |
| CY2021Q4 | ifrs-full |
Equity
Equity
|
-3943198 | usd |
| CY2021Q4 | ifrs-full |
Equity
Equity
|
-3943198 | usd |
| CY2022 | BRSH |
Initial Public Offering Value
InitialPublicOfferingValue
|
10463042 | usd |
| CY2022 | BRSH |
Initial Public Offering Cash
InitialPublicOfferingCash
|
-1840861 | usd |
| CY2022 | BRSH |
Initial Public Offering Broker Warrants
InitialPublicOfferingBrokerWarrants
|
2628 | usd |
| CY2022 | BRSH |
Stock Issued For Services Value
StockIssuedForServicesValue
|
140310 | usd |
| CY2022 | BRSH |
Finance Cost
FinanceCost
|
2124885 | usd |
| CY2022 | BRSH |
Derecognition Of Warrant Derivative
DerecognitionOfWarrantDerivative
|
136047 | usd |
| CY2022 | ifrs-full |
Increase Decrease Through Sharebased Payment Transactions
IncreaseDecreaseThroughSharebasedPaymentTransactions
|
279622 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-8765271 | usd |
| CY2022Q4 | ifrs-full |
Equity
Equity
|
-1402796 | usd |
| CY2022Q4 | ifrs-full |
Equity
Equity
|
-1402796 | usd |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-8765271 | usd |
| ifrs-full |
Profit Loss
ProfitLoss
|
-4211271 | usd | |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-8890431 | usd |
| CY2022 | ifrs-full |
Depreciation And Amortisation Expense
DepreciationAndAmortisationExpense
|
15348 | usd |
| ifrs-full |
Depreciation And Amortisation Expense
DepreciationAndAmortisationExpense
|
5498 | usd | |
| ifrs-full |
Revenue From Government Grants
RevenueFromGovernmentGrants
|
8763 | usd | |
| CY2021 | ifrs-full |
Revenue From Government Grants
RevenueFromGovernmentGrants
|
14139 | usd |
| CY2022 | ifrs-full |
Expense From Sharebased Payment Transactions With Employees
ExpenseFromSharebasedPaymentTransactionsWithEmployees
|
279622 | usd |
| ifrs-full |
Expense From Sharebased Payment Transactions With Employees
ExpenseFromSharebasedPaymentTransactionsWithEmployees
|
92276 | usd | |
| CY2021 | ifrs-full |
Expense From Sharebased Payment Transactions With Employees
ExpenseFromSharebasedPaymentTransactionsWithEmployees
|
4949441 | usd |
| CY2022 | BRSH |
Consulting Expense
ConsultingExpense
|
140310 | usd |
| BRSH |
Consulting Expense
ConsultingExpense
|
12658 | usd | |
| CY2022 | ifrs-full |
Increase Decrease In Credit Derivative Fair Value
IncreaseDecreaseInCreditDerivativeFairValue
|
-5740202 | usd |
| ifrs-full |
Increase Decrease In Credit Derivative Fair Value
IncreaseDecreaseInCreditDerivativeFairValue
|
92918 | usd | |
| CY2021 | ifrs-full |
Increase Decrease In Credit Derivative Fair Value
IncreaseDecreaseInCreditDerivativeFairValue
|
536209 | usd |
| CY2022 | ifrs-full |
Interest Expense
InterestExpense
|
995901 | usd |
| ifrs-full |
Interest Expense
InterestExpense
|
2699 | usd | |
| CY2021 | ifrs-full |
Interest Expense
InterestExpense
|
1782 | usd |
| CY2022 | ifrs-full |
Adjustments For Unrealised Foreign Exchange Losses Gains
AdjustmentsForUnrealisedForeignExchangeLossesGains
|
-1771 | usd |
| ifrs-full |
Adjustments For Unrealised Foreign Exchange Losses Gains
AdjustmentsForUnrealisedForeignExchangeLossesGains
|
1376 | usd | |
| CY2021 | ifrs-full |
Adjustments For Unrealised Foreign Exchange Losses Gains
AdjustmentsForUnrealisedForeignExchangeLossesGains
|
1431 | usd |
| CY2022 | ifrs-full |
Adjustments For Finance Costs
AdjustmentsForFinanceCosts
|
2613034 | usd |
| CY2022 | ifrs-full |
Adjustments For Decrease Increase In Trade And Other Receivables
AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables
|
-14209 | usd |
| ifrs-full |
Adjustments For Decrease Increase In Trade And Other Receivables
AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables
|
-79888 | usd | |
| CY2021 | ifrs-full |
Adjustments For Decrease Increase In Trade And Other Receivables
AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables
|
-68190 | usd |
| CY2022 | ifrs-full |
Adjustments For Decrease Increase In Inventories
AdjustmentsForDecreaseIncreaseInInventories
|
589037 | usd |
| ifrs-full |
Adjustments For Decrease Increase In Inventories
AdjustmentsForDecreaseIncreaseInInventories
|
402130 | usd | |
| CY2021 | ifrs-full |
Adjustments For Decrease Increase In Inventories
AdjustmentsForDecreaseIncreaseInInventories
|
-577656 | usd |
| CY2022 | BRSH |
Adjustments For Decrease Increase In Term Deposits
AdjustmentsForDecreaseIncreaseInTermDeposits
|
-18506 | usd |
| CY2022 | ifrs-full |
Adjustments For Decrease Increase In Prepaid Expenses
AdjustmentsForDecreaseIncreaseInPrepaidExpenses
|
652161 | usd |
| ifrs-full |
Adjustments For Decrease Increase In Prepaid Expenses
AdjustmentsForDecreaseIncreaseInPrepaidExpenses
|
-36795 | usd | |
| CY2021 | ifrs-full |
Adjustments For Decrease Increase In Prepaid Expenses
AdjustmentsForDecreaseIncreaseInPrepaidExpenses
|
114917 | usd |
| CY2022 | ifrs-full |
Adjustments For Increase Decrease In Trade Account Payable
AdjustmentsForIncreaseDecreaseInTradeAccountPayable
|
-2020774 | usd |
| ifrs-full |
Adjustments For Increase Decrease In Trade Account Payable
AdjustmentsForIncreaseDecreaseInTradeAccountPayable
|
3057343 | usd | |
| CY2021 | ifrs-full |
Adjustments For Increase Decrease In Trade Account Payable
AdjustmentsForIncreaseDecreaseInTradeAccountPayable
|
31999 | usd |
| CY2022 | ifrs-full |
Adjustments For Increase Decrease In Deferred Income Other Than Contract Liabilities
AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities
|
-11136 | usd |
| ifrs-full |
Adjustments For Increase Decrease In Deferred Income Other Than Contract Liabilities
AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities
|
-74940 | usd | |
| CY2021 | ifrs-full |
Adjustments For Increase Decrease In Deferred Income Other Than Contract Liabilities
AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities
|
92121 | usd |
| CY2022 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-12590778 | usd |
| ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-671169 | usd | |
| CY2021 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-4052350 | usd |
| CY2022 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
2042 | usd |
| ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
6201 | usd | |
| CY2021 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
3196 | usd |
| ifrs-full |
Purchase Of Intangible Assets Classified As Investing Activities
PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
|
15000 | usd | |
| CY2022 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-2042 | usd |
| ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-21201 | usd | |
| CY2021 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-3196 | usd |
| CY2022 | ifrs-full |
Proceeds From Current Borrowings
ProceedsFromCurrentBorrowings
|
3860750 | usd |
| CY2022 | ifrs-full |
Repayments Of Bonds Notes And Debentures
RepaymentsOfBondsNotesAndDebentures
|
4852867 | usd |
| CY2022 | ifrs-full |
Proceeds From Issuing Other Equity Instruments
ProceedsFromIssuingOtherEquityInstruments
|
15510764 | usd |
| CY2021 | ifrs-full |
Proceeds From Issuing Other Equity Instruments
ProceedsFromIssuingOtherEquityInstruments
|
4973023 | usd |
| CY2022 | ifrs-full |
Payments For Share Issue Costs
PaymentsForShareIssueCosts
|
1840861 | usd |
| CY2022 | BRSH |
Proceeds From Broker Warrants
ProceedsFromBrokerWarrants
|
2628 | usd |
| CY2022 | ifrs-full |
Repayments Of Borrowings Classified As Financing Activities
RepaymentsOfBorrowingsClassifiedAsFinancingActivities
|
29203 | usd |
| CY2021 | ifrs-full |
Repayments Of Borrowings Classified As Financing Activities
RepaymentsOfBorrowingsClassifiedAsFinancingActivities
|
433987 | usd |
| ifrs-full |
Proceeds From Borrowings Classified As Financing Activities
ProceedsFromBorrowingsClassifiedAsFinancingActivities
|
14253 | usd | |
| CY2021 | ifrs-full |
Proceeds From Borrowings Classified As Financing Activities
ProceedsFromBorrowingsClassifiedAsFinancingActivities
|
28506 | usd |
| CY2022 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
12651211 | usd |
| ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
14253 | usd | |
| CY2021 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
4567542 | usd |
| CY2022 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
58391 | usd |
| ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
-678117 | usd | |
| CY2021 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
511996 | usd |
| CY2021Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
14530 | usd |
| CY2021Q1 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
692647 | usd |
| CY2020Q1 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
180651 | usd |
| CY2022Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
72921 | usd |
| CY2021Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
14530 | usd |
| CY2021Q1 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
692647 | usd |
| CY2022 | ifrs-full |
Interest Paid Classified As Financing Activities
InterestPaidClassifiedAsFinancingActivities
|
311617 | usd |
| CY2022 | ifrs-full |
Disclosure Of Going Concern Explanatory
DisclosureOfGoingConcernExplanatory
|
<p id="xdx_80C_eifrs-full--DisclosureOfGoingConcernExplanatory_z1vmoHi24NWb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>1.</b></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_820_zC4WFApDGsh">NATURE OF OPERATIONS AND GOING CONCERN</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bruush Oral Care Inc. (the “Company”) was incorporated in British Columbia under the Business Corporations Act on October 10, 2017. The Company is in the business of selling electric toothbrushes. The Company is located at 128 West Hastings Street, Unit 210, Vancouver, British Columbia V6B 1G8. The Company’s common shares are listed for trading on NASDAQ under the symbol “BRSH”.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white">As of October 31, 2022, the Company had a working capital deficit of $<span id="xdx_905_ecustom--WorkingCapitalDeficit_iNI_di_c20221031_z3wom9B3tD89" title="Working capital deficit">1,408,415</span>, an accumulated deficit totaling $<span id="xdx_902_eifrs-full--RetainedEarnings_iNI_di_c20221031_zGBaUyJmDOac" title="Accumulated deficit">26,386,314</span>. The ability of the Company to carry out its business objectives is dependent on its ability to secure continued financial support from related parties, to obtain equity financing, or to ultimately attain profitable operations in the future. The Company will need to raise additional capital during the next twelve months and beyond to support current operations and planned development. Whether and when the Company can attain profitability and positive cash flows is uncertain. While the Company has been successful in securing financing in the past, there is no assurance that financing will be available in the future on terms acceptable to the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These factors form a material uncertainty that may cast significant doubt upon the Company’s ability to continue as a going concern. These financial statements do not give effect to adjustments to the carrying value and classification of assets and liabilities and related expense that would be necessary should the Company be unable to continue as a going concern. If the going concern assumption is not appropriate, material adjustments to the statements could be required.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022Q4 | BRSH |
Working Capital Deficit
WorkingCapitalDeficit
|
-1408415 | usd |
| CY2022Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-26386314 | usd |
| CY2022 | ifrs-full |
Disclosure Of Basis Of Preparation Of Financial Statements Explanatory
DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory
|
<p id="xdx_805_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_zNaYDYrlGWi9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2.</b></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_820_zC1oGpc9JJ86">BASIS OF PRESENTATION</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Statement of compliance</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and interpretations of the International Financial Reporting Issues Committee (“IFRIC”). The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all periods presented, unless otherwise stated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has changed its fiscal year end from January 31 to October 31, which became effective for the period ended October 31, 2021. The Company determined that the change in year end would better reflect the annual business cycle given that the holiday season (November and December) is a peak period for sales. Given the fiscal year ended October 31, 2021 is for a 9-month period, the results may not be comparable to the 12-month period ended October 31, 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These financial statements were approved by the Board of Directors on March 10, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span>Basis of presentation</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These financial statements have been prepared on a historical cost basis and presented in U.S. dollars which is the functional currency of the Company. The financial statements of the Company have been prepared on an accrual basis, except for cash flow information. The financial statements have been prepared on a historical cost basis except for warrants and options, which are measured at fair value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Disclosure Of Accounting Judgements And Estimates Explanatory
DisclosureOfAccountingJudgementsAndEstimatesExplanatory
|
<p id="xdx_80F_eifrs-full--DisclosureOfAccountingJudgementsAndEstimatesExplanatory_zkTEntESwo8l" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_821_znFvxsca165">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zKK3dgTaAMzc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86F_zpuhIZ9VUh0h">Revenue recognition</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s revenue is generated from the sale of finished product to customers. Those sales predominantly contain a single performance obligation and revenue is recognized at a single point in time when ownership, risks and rewards transfer, which is typically the date of receipt by the customer. When the Company has collected payment from a customer, but the product is in transit, the Company will defer the recognition of the product sale in revenues until such time the product is delivered to the customer. A provision for payment discounts and product return allowances is recorded as a reduction of sales in the same period the revenue is recognized. The revenue recorded is presented net of sales and other taxes the Company collect on behalf of governmental authorities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zlplF9d482ii" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86B_zT5BCHl2KwJk">Foreign currency translation</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The functional currency of each entity is determined using the currency of the primary economic environment in which that entity operates. The Company’s financial statements are presented in U.S. dollars.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The functional currency for the Company is the U.S. dollar.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 31.5pt"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign currency transactions are translated into the functional currency of the Company, using the exchange rates prevailing at the dates of the transactions (spot exchange rate). Foreign exchange gains and losses resulting from the settlement of such transactions and from the remeasurement of monetary items denominated in foreign currency at year end exchange rates are recognized in the statement of loss and comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 31.5pt"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-monetary items are not retranslated at year end and are measured at historical cost (translated using the exchange rates at the transaction date), except for non-monetary items measured at fair value which are translated using the exchange rates at the date when fair value was determined.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"> </p> <p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_zX01tp5yCfJ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_863_z0x1r48EE2Le">Inventory</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventory consists entirely of finished goods and is valued at the lower of cost or net realizable value. The cost of inventory is maintained using the average-cost method. The net realizable value of finished goods is the estimated selling price in the ordinary course of business, less applicable variable selling expenses. The cost of finished goods inventory is based on landed cost, which includes all costs incurred to bring inventory to the Company’s distribution centers including product costs, inbound freight and duty. If the Company determines that the estimated net realizable value of its inventory is less than the carrying value of such inventory, it records a charge to cost of goods sold.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zoyK9iIqdR2c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86C_zukPtaYKOHTa">Property and equipment</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment are recorded at cost less accumulated depreciation. Depreciation is provided on the straight-line method over the estimated useful lives of the assets. Maintenance and repairs are charged to expense as incurred; cost of major additions and betterments are capitalized. Upon sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from property and equipment and any gain or loss is reflected as a gain or loss from operations. The estimated useful life of the computers and software is <span id="xdx_904_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_dxL_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zGC7ZVX2fmFi" title="Property, plant and equipment estimated useful life::XDX::P3Y"><span style="-sec-ix-hidden: xdx2ixbrl0651">3 years</span></span>.</span></p> <p id="xdx_8A0_z3GMJkiY36x9" style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="margin: 0"/> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif">(Expressed in U.S. dollars)</span></p> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_zcPxXlQdmOy9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86F_zGH8K2Ibpafj">Intangible assets</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchased intangible assets are recognized as assets in accordance with IAS 38 – Intangible Assets, where it is probable that the use of the asset will generate future economic benefits and where the cost of the asset can be determined reliably. Intangible assets acquired are initially recognized at cost of purchase and are subsequently carried at cost less accumulated amortization, if applicable, and accumulated impairment losses. The useful lives of intangible assets are assessed as either finite or indefinite. All finite-lived intangible assets are stated at cost less accumulated impairment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory_zlkMsmYJJzNl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_861_z8sKveJuGdpk">Impairment of assets</span> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company performs impairment tests on its long-lived assets, including property and equipment and intangible assets, when new events or circumstances occur, or when new information becomes available relating to their recoverability. When the recoverable amount of each separately identifiable asset or cash generating unit (“CGU”) is less than its carrying value, the asset or CGU’s assets are written down to their recoverable amount with the impairment loss charged against profit or loss. A reversal of the impairment loss in a subsequent period will be charged against profit or loss if there is a significant reversal of the circumstances that caused the original impairment. The impairment will be reversed up to the amount of depreciated carrying value that would have otherwise occurred if the impairment loss had not occurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zPRl0TVSeIH3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zAHY5L8pAgzi">Leases</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Company recognizes lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the commencement date of the lease, the Company recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. Lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. Lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Company and payments of penalties for terminating the lease, if the lease term reflects the Company exercising the option to terminate. Variable lease payments that do not depend on an index or a rate are recognized as expenses in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Company uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments or a change in the assessment of an option to purchase the underlying asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2022, October 31, 2021 and January 31, 2021, the Company did not have any leases in place.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory_zp1ymDhSZ1K1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_863_zGnWr0Iiu33b">Research and development costs</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expenditure on research activities, undertaken with the prospect of gaining new technical knowledge and understanding, is recognized in profit or loss as incurred. During the year ended October 31, 2022, $<span id="xdx_90B_eifrs-full--ResearchAndDevelopmentExpense_c20211101__20221031_zL7ehxs4hVYi" title="Research and development expense">96,431 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Nine months ended October 31, 2021 - $<span id="xdx_908_eifrs-full--ResearchAndDevelopmentExpense_dxL_c20210201__20211031_z05F4c2Kl4Ji" title="Research and development expense::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0663">Nil</span></span>, twelve months ended January 31, 2021- $<span><span id="xdx_904_eifrs-full--ResearchAndDevelopmentExpense_dxL_c20200201__20210131_zErIycAzQMs3" title="Research and development expense::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0665">Nil</span></span>)</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> of research and development costs were recorded in the Statement of Comprehensive Loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Development activities involve a plan or design for the production of new or substantially improved products and processes. Development expenditure is capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete development and to use or sell the asset. The expenditure capitalized includes the cost of materials, direct labor, overhead costs that are directly attributable to preparing the asset for its intended use and borrowing costs on qualifying assets. Other development expenditures are recognized in profit or loss as incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Research and development costs incurred subsequent to the acquisition of externally acquired intangible assets and on internally generated intangible assets are accounted for as research and development costs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2022, October 31, 2021 and January 31, 2021, the Company has not capitalized any research and development costs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_zu0B4wyunzsl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_864_zqS52yqEfrF1">Financial instruments</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Classification</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company classifies its financial instruments in the following categories: at fair value through profit and loss (“FVTPL”), at fair value through other comprehensive income (loss) (“FVTOCI”) or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of debt instruments is driven by the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition the Company can make an irrevocable election (on an instrument-by-instrument basis) to designate them as at FVTOCI. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or derivatives) or if the Company has opted to measure them at FVTPL.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Measurement</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial assets and liabilities at amortized cost</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial assets and liabilities at FVTPL</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in the statements of loss and comprehensive loss. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in the statements of loss and comprehensive loss in the period in which they arise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Debt investments at FVTOCI</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These assets are subsequently measured at fair value. Interest income calculated using the effective interest method, foreign exchange gains and losses and impairment are recognized in profit or loss. Other net gains and losses are recognized in OCI. On derecognition, gains and losses accumulated in OCI are reclassified to profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Equity investments at FVTOCI</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These assets are subsequently measured at fair value. Dividends are recognized as income in profit or loss unless the dividend clearly represents a recovery of part of the cost of the investment. Other net gains and losses are recognized in OCI and are never reclassified to profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Impairment of financial assets at amortized cost</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting date, the Company measures the loss allowance for the financial asset at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the financial asset has not increased significantly since initial recognition, the Company measures the loss allowance for the financial asset at an amount equal to the twelve month expected credit losses. The Company shall recognize in the statements of loss and comprehensive loss, as an impairment gain or loss, the amount of expected credit losses (or reversal) that is required to adjust the loss allowance at the reporting date to the amount that is required to be recognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Derecognition </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial assets</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial liabilities</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expire. The Company also derecognizes a financial liability when the terms of the liability are modified such that the terms and/or cash flows of the modified instrument are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gains and losses on derecognition are generally recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 9pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income taxes</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Current income tax:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current income tax assets and liabilities for the current period are measured at the amount expected to be recovered from or paid to taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, at the reporting date, in the countries where the Company operates and generates taxable income.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 9pt 0pt 0; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current income tax relating to items recognized directly in other comprehensive income or equity is recognized in other comprehensive income or equity and not in profit or loss. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Deferred tax:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax is recognized on temporary differences at the reporting date arising between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying amount of deferred tax assets is reviewed at the end of each reporting period and recognized only to the extent that it is probable that future taxable income will be available to allow all or part of the temporary differences to be utilized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted and are expected to apply by the end of the reporting period. Deferred tax assets and deferred income tax liabilities are offset if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zDyxtTtxA92j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_862_zVxai3jIRJAc">Loss per share</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic loss per share is calculated by dividing the loss attributable to common shareholders by the weighted average number of common shares outstanding in the period. For all periods presented, the loss attributable to common shareholders equals the reported loss attributable to owners of the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForIssuedCapitalExplanatory_zKMWH306BFNb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_861_zPeFDUudqppi">Share capital</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common shares are classified as equity. Incremental costs directly attributable to the issuance of common shares are recognized as a deduction from shareholders’ equity, net of tax. In the event that the financing is not completed, these costs are expensed to profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company may engage in equity financing transactions to obtain the funds necessary to continue operations. These equity financing transactions may involve issuance of common shares or units. A unit comprises a certain number of common shares and a certain number of share purchase warrants. Depending on the terms and conditions of each financing agreement, the warrants are exercisable into additional common shares prior to expiry at a price stipulated by the agreement. Warrants that are part of units are assigned a residual value if the unit is issued at a price exceeding the market price of underlying share at the time of issuance otherwise the warrants are assigned no value and included in share capital with the common shares that are concurrently issued. Warrants that are issued as payment for an agency fee or other transactions costs are accounted for as share-based payment transaction costs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Warrants that are exercisable in currencies other than the Company’s functional currency of U.S. dollars are considered to be derivative financial instruments. The Company presents such warrants as derivative liabilities on the balance sheet and measures them at fair value at the end of each reporting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_ecustom--DescriptionOfAccountingPolicyForCriticalAccountingEstimatesAndSignificantManagementJudgmentsExplanatory_zIqGQANl5zIb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_863_zHJUOUu9XW0j">Critical accounting estimates and significant management judgments</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of financial statements in accordance with IFRS requires the Company to use judgment in applying its accounting policies and make estimates and assumptions about reported amounts at the date of the financial statements and in the future. The Company’s management reviews these estimates and underlying assumptions on an ongoing basis, based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to estimates are adjusted for prospectively in the period in which the estimates are revised.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Fair value measurement of broker warrants and warrant derivative</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 8pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company measures the cost of equity-settled transactions by reference to the fair value of the equity instruments at the date on which they are granted. When the fair value of financial assets and financial liabilities recorded in the Statements of Financial Position cannot be measured based on quoted prices in active markets, their fair value is measured using valuation techniques. Estimating fair value for broker warrants and the warrant derivative requires determining the most appropriate valuation model, which is dependent on the terms and conditions of the grant. This estimate also requires the determination of the most appropriate inputs to the valuation model including the expected remaining life of the broker warrants and the warrant derivative, fair value of the underlying stock, volatility, risk-free interest rate and dividend yield and making assumptions about them. Where possible the Company will utilize contractual and publicly available information to determine valuation model inputs. If no such information is available, the Company will use historical performance and if required, the Company will make estimations based on the best information available. Expected remaining life is determined using the information in the warrant terms, fair value of the underlying stock is determined based the most recently completed financing, volatility is estimated based on market data and industry assessment, risk-free interest rate is determined based on central bank rates for a similar period to the expected remaining life and dividend yield is estimated using the Company’s past performance and future expectations. The assumptions and models used for estimating fair value for broker warrants and the warrant derivative are disclosed in Note 12. These are either classified as equity instruments or derivative liabilities subject to whether the exercise price is fixed or variable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Useful lives of property and equipment</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimates of the useful lives of property and equipment are based on the period over which the assets are expected to be available for use. The estimated useful lives are reviewed annually and are updated if expectations differ from previous estimates due to physical wear and tear, technical or commercial obsolescence, not electing to exercise renewal options on Leases, and legal or other limits on the use of the relevant assets. In addition, the estimation of the useful lives of the relevant assets may be based on internal technical evaluation and experience with similar assets. It is possible, however, that future results of operations could be materially affected by changes in the estimates brought about by changes in the factors mentioned above. The amounts and timing of recorded expenses for any period would be affected by changes in these factors and circumstances. A reduction in the estimated useful lives of the property and equipment would increase the recorded expenses and decrease the non-current assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Income taxes</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes the tax benefit from an uncertain tax position only if it is probable that the tax position will be sustained based on its technical merits. The Company measures and record the tax benefits from such a position based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The Company’s estimated liabilities related to these matters are adjusted in the period in which the uncertain tax position is effectively settled, the statute of limitations for examination expires or when additional information becomes available. The amount and timing of future taxable income for unrecognized tax benefits requires the use of assumptions and significant judgement to estimate the exposures associated with our various filing positions. The Company has not recognized the value of any deferred tax assets in its statements of financial position. Although the Company believes that the judgements and estimates made are reasonable, actual results could differ and resulting adjustments could materially affect our effective income tax rate and income tax provision.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Provisions for taxes are made using the best estimate of the amount expected to be paid based on a qualitative assessment of all relevant factors. The Company reviews the adequacy of these provisions at the end of the reporting period. However, it is possible that at some future date an additional liability could result from audits by taxing authorities. Where the final outcome of these tax-related matters is different from the amounts that were initially recorded, such differences will affect the tax provisions in the period in which such determination is made.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Other significant judgments</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of these financial statements in accordance with IFRS requires the Company to make judgments, apart from those involving estimates, in applying accounting policies. The most significant judgments in applying the Company’s financial statements include:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 28.35pt; text-align: justify; text-indent: -28.35pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The assessment of the Company’s ability to continue as a going concern and whether there are events or conditions that may give rise to significant uncertainty;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The determination of the Company’s functional currency; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Whether there are indicators of impairment of the Company’s long-lived assets.</span></td></tr> </table> <p id="xdx_858_zZ69Qbb8V6Wc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Recognition Of Revenue
DescriptionOfAccountingPolicyForRecognitionOfRevenue
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<p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zKK3dgTaAMzc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86F_zpuhIZ9VUh0h">Revenue recognition</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s revenue is generated from the sale of finished product to customers. Those sales predominantly contain a single performance obligation and revenue is recognized at a single point in time when ownership, risks and rewards transfer, which is typically the date of receipt by the customer. When the Company has collected payment from a customer, but the product is in transit, the Company will defer the recognition of the product sale in revenues until such time the product is delivered to the customer. A provision for payment discounts and product return allowances is recorded as a reduction of sales in the same period the revenue is recognized. The revenue recorded is presented net of sales and other taxes the Company collect on behalf of governmental authorities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Foreign Currency Translation Explanatory
DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory
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<p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zlplF9d482ii" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86B_zT5BCHl2KwJk">Foreign currency translation</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The functional currency of each entity is determined using the currency of the primary economic environment in which that entity operates. The Company’s financial statements are presented in U.S. dollars.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The functional currency for the Company is the U.S. dollar.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 31.5pt"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign currency transactions are translated into the functional currency of the Company, using the exchange rates prevailing at the dates of the transactions (spot exchange rate). Foreign exchange gains and losses resulting from the settlement of such transactions and from the remeasurement of monetary items denominated in foreign currency at year end exchange rates are recognized in the statement of loss and comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 31.5pt"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-monetary items are not retranslated at year end and are measured at historical cost (translated using the exchange rates at the transaction date), except for non-monetary items measured at fair value which are translated using the exchange rates at the date when fair value was determined.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"> </p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Measuring Inventories
DescriptionOfAccountingPolicyForMeasuringInventories
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<p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_zX01tp5yCfJ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_863_z0x1r48EE2Le">Inventory</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventory consists entirely of finished goods and is valued at the lower of cost or net realizable value. The cost of inventory is maintained using the average-cost method. The net realizable value of finished goods is the estimated selling price in the ordinary course of business, less applicable variable selling expenses. The cost of finished goods inventory is based on landed cost, which includes all costs incurred to bring inventory to the Company’s distribution centers including product costs, inbound freight and duty. If the Company determines that the estimated net realizable value of its inventory is less than the carrying value of such inventory, it records a charge to cost of goods sold.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Property Plant And Equipment Explanatory
DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory
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<p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zoyK9iIqdR2c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86C_zukPtaYKOHTa">Property and equipment</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment are recorded at cost less accumulated depreciation. Depreciation is provided on the straight-line method over the estimated useful lives of the assets. Maintenance and repairs are charged to expense as incurred; cost of major additions and betterments are capitalized. Upon sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from property and equipment and any gain or loss is reflected as a gain or loss from operations. The estimated useful life of the computers and software is <span id="xdx_904_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_dxL_c20211101__20221031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zGC7ZVX2fmFi" title="Property, plant and equipment estimated useful life::XDX::P3Y"><span style="-sec-ix-hidden: xdx2ixbrl0651">3 years</span></span>.</span></p> <p id="xdx_8A0_z3GMJkiY36x9" style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="margin: 0"/> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif">(Expressed in U.S. dollars)</span></p> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Intangible Assets Other Than Goodwill Explanatory
DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory
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<p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_zcPxXlQdmOy9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86F_zGH8K2Ibpafj">Intangible assets</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchased intangible assets are recognized as assets in accordance with IAS 38 – Intangible Assets, where it is probable that the use of the asset will generate future economic benefits and where the cost of the asset can be determined reliably. Intangible assets acquired are initially recognized at cost of purchase and are subsequently carried at cost less accumulated amortization, if applicable, and accumulated impairment losses. The useful lives of intangible assets are assessed as either finite or indefinite. All finite-lived intangible assets are stated at cost less accumulated impairment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Impairment Of Assets Explanatory
DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory
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<p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory_zlkMsmYJJzNl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_861_z8sKveJuGdpk">Impairment of assets</span> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company performs impairment tests on its long-lived assets, including property and equipment and intangible assets, when new events or circumstances occur, or when new information becomes available relating to their recoverability. When the recoverable amount of each separately identifiable asset or cash generating unit (“CGU”) is less than its carrying value, the asset or CGU’s assets are written down to their recoverable amount with the impairment loss charged against profit or loss. A reversal of the impairment loss in a subsequent period will be charged against profit or loss if there is a significant reversal of the circumstances that caused the original impairment. The impairment will be reversed up to the amount of depreciated carrying value that would have otherwise occurred if the impairment loss had not occurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Leases Explanatory
DescriptionOfAccountingPolicyForLeasesExplanatory
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<p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zPRl0TVSeIH3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zAHY5L8pAgzi">Leases</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Company recognizes lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the commencement date of the lease, the Company recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. Lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. Lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Company and payments of penalties for terminating the lease, if the lease term reflects the Company exercising the option to terminate. Variable lease payments that do not depend on an index or a rate are recognized as expenses in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Company uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments or a change in the assessment of an option to purchase the underlying asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2022, October 31, 2021 and January 31, 2021, the Company did not have any leases in place.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Research And Development Expense Explanatory
DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory
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<p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory_zp1ymDhSZ1K1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_863_zGnWr0Iiu33b">Research and development costs</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expenditure on research activities, undertaken with the prospect of gaining new technical knowledge and understanding, is recognized in profit or loss as incurred. During the year ended October 31, 2022, $<span id="xdx_90B_eifrs-full--ResearchAndDevelopmentExpense_c20211101__20221031_zL7ehxs4hVYi" title="Research and development expense">96,431 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Nine months ended October 31, 2021 - $<span id="xdx_908_eifrs-full--ResearchAndDevelopmentExpense_dxL_c20210201__20211031_z05F4c2Kl4Ji" title="Research and development expense::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0663">Nil</span></span>, twelve months ended January 31, 2021- $<span><span id="xdx_904_eifrs-full--ResearchAndDevelopmentExpense_dxL_c20200201__20210131_zErIycAzQMs3" title="Research and development expense::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0665">Nil</span></span>)</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> of research and development costs were recorded in the Statement of Comprehensive Loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Development activities involve a plan or design for the production of new or substantially improved products and processes. Development expenditure is capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete development and to use or sell the asset. The expenditure capitalized includes the cost of materials, direct labor, overhead costs that are directly attributable to preparing the asset for its intended use and borrowing costs on qualifying assets. Other development expenditures are recognized in profit or loss as incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Research and development costs incurred subsequent to the acquisition of externally acquired intangible assets and on internally generated intangible assets are accounted for as research and development costs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2022, October 31, 2021 and January 31, 2021, the Company has not capitalized any research and development costs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Research And Development Expense
ResearchAndDevelopmentExpense
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96431 | usd |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Financial Instruments Explanatory
DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory
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<p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_zu0B4wyunzsl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_864_zqS52yqEfrF1">Financial instruments</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Classification</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company classifies its financial instruments in the following categories: at fair value through profit and loss (“FVTPL”), at fair value through other comprehensive income (loss) (“FVTOCI”) or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of debt instruments is driven by the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition the Company can make an irrevocable election (on an instrument-by-instrument basis) to designate them as at FVTOCI. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or derivatives) or if the Company has opted to measure them at FVTPL.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Measurement</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial assets and liabilities at amortized cost</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial assets and liabilities at FVTPL</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in the statements of loss and comprehensive loss. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in the statements of loss and comprehensive loss in the period in which they arise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Debt investments at FVTOCI</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These assets are subsequently measured at fair value. Interest income calculated using the effective interest method, foreign exchange gains and losses and impairment are recognized in profit or loss. Other net gains and losses are recognized in OCI. On derecognition, gains and losses accumulated in OCI are reclassified to profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Equity investments at FVTOCI</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These assets are subsequently measured at fair value. Dividends are recognized as income in profit or loss unless the dividend clearly represents a recovery of part of the cost of the investment. Other net gains and losses are recognized in OCI and are never reclassified to profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Impairment of financial assets at amortized cost</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting date, the Company measures the loss allowance for the financial asset at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the financial asset has not increased significantly since initial recognition, the Company measures the loss allowance for the financial asset at an amount equal to the twelve month expected credit losses. The Company shall recognize in the statements of loss and comprehensive loss, as an impairment gain or loss, the amount of expected credit losses (or reversal) that is required to adjust the loss allowance at the reporting date to the amount that is required to be recognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Derecognition </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial assets</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial liabilities</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expire. The Company also derecognizes a financial liability when the terms of the liability are modified such that the terms and/or cash flows of the modified instrument are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gains and losses on derecognition are generally recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 9pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income taxes</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Current income tax:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current income tax assets and liabilities for the current period are measured at the amount expected to be recovered from or paid to taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, at the reporting date, in the countries where the Company operates and generates taxable income.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 9pt 0pt 0; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current income tax relating to items recognized directly in other comprehensive income or equity is recognized in other comprehensive income or equity and not in profit or loss. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Deferred tax:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax is recognized on temporary differences at the reporting date arising between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying amount of deferred tax assets is reviewed at the end of each reporting period and recognized only to the extent that it is probable that future taxable income will be available to allow all or part of the temporary differences to be utilized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted and are expected to apply by the end of the reporting period. Deferred tax assets and deferred income tax liabilities are offset if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Earnings Per Share Explanatory
DescriptionOfAccountingPolicyForEarningsPerShareExplanatory
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<p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zDyxtTtxA92j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_862_zVxai3jIRJAc">Loss per share</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic loss per share is calculated by dividing the loss attributable to common shareholders by the weighted average number of common shares outstanding in the period. For all periods presented, the loss attributable to common shareholders equals the reported loss attributable to owners of the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Issued Capital Explanatory
DescriptionOfAccountingPolicyForIssuedCapitalExplanatory
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<p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForIssuedCapitalExplanatory_zKMWH306BFNb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_861_zPeFDUudqppi">Share capital</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common shares are classified as equity. Incremental costs directly attributable to the issuance of common shares are recognized as a deduction from shareholders’ equity, net of tax. In the event that the financing is not completed, these costs are expensed to profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company may engage in equity financing transactions to obtain the funds necessary to continue operations. These equity financing transactions may involve issuance of common shares or units. A unit comprises a certain number of common shares and a certain number of share purchase warrants. Depending on the terms and conditions of each financing agreement, the warrants are exercisable into additional common shares prior to expiry at a price stipulated by the agreement. Warrants that are part of units are assigned a residual value if the unit is issued at a price exceeding the market price of underlying share at the time of issuance otherwise the warrants are assigned no value and included in share capital with the common shares that are concurrently issued. Warrants that are issued as payment for an agency fee or other transactions costs are accounted for as share-based payment transaction costs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Warrants that are exercisable in currencies other than the Company’s functional currency of U.S. dollars are considered to be derivative financial instruments. The Company presents such warrants as derivative liabilities on the balance sheet and measures them at fair value at the end of each reporting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | BRSH |
Description Of Accounting Policy For Critical Accounting Estimates And Significant Management Judgments Explanatory
DescriptionOfAccountingPolicyForCriticalAccountingEstimatesAndSignificantManagementJudgmentsExplanatory
|
<p id="xdx_84F_ecustom--DescriptionOfAccountingPolicyForCriticalAccountingEstimatesAndSignificantManagementJudgmentsExplanatory_zIqGQANl5zIb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_863_zHJUOUu9XW0j">Critical accounting estimates and significant management judgments</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of financial statements in accordance with IFRS requires the Company to use judgment in applying its accounting policies and make estimates and assumptions about reported amounts at the date of the financial statements and in the future. The Company’s management reviews these estimates and underlying assumptions on an ongoing basis, based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to estimates are adjusted for prospectively in the period in which the estimates are revised.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Fair value measurement of broker warrants and warrant derivative</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 8pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company measures the cost of equity-settled transactions by reference to the fair value of the equity instruments at the date on which they are granted. When the fair value of financial assets and financial liabilities recorded in the Statements of Financial Position cannot be measured based on quoted prices in active markets, their fair value is measured using valuation techniques. Estimating fair value for broker warrants and the warrant derivative requires determining the most appropriate valuation model, which is dependent on the terms and conditions of the grant. This estimate also requires the determination of the most appropriate inputs to the valuation model including the expected remaining life of the broker warrants and the warrant derivative, fair value of the underlying stock, volatility, risk-free interest rate and dividend yield and making assumptions about them. Where possible the Company will utilize contractual and publicly available information to determine valuation model inputs. If no such information is available, the Company will use historical performance and if required, the Company will make estimations based on the best information available. Expected remaining life is determined using the information in the warrant terms, fair value of the underlying stock is determined based the most recently completed financing, volatility is estimated based on market data and industry assessment, risk-free interest rate is determined based on central bank rates for a similar period to the expected remaining life and dividend yield is estimated using the Company’s past performance and future expectations. The assumptions and models used for estimating fair value for broker warrants and the warrant derivative are disclosed in Note 12. These are either classified as equity instruments or derivative liabilities subject to whether the exercise price is fixed or variable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Useful lives of property and equipment</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimates of the useful lives of property and equipment are based on the period over which the assets are expected to be available for use. The estimated useful lives are reviewed annually and are updated if expectations differ from previous estimates due to physical wear and tear, technical or commercial obsolescence, not electing to exercise renewal options on Leases, and legal or other limits on the use of the relevant assets. In addition, the estimation of the useful lives of the relevant assets may be based on internal technical evaluation and experience with similar assets. It is possible, however, that future results of operations could be materially affected by changes in the estimates brought about by changes in the factors mentioned above. The amounts and timing of recorded expenses for any period would be affected by changes in these factors and circumstances. A reduction in the estimated useful lives of the property and equipment would increase the recorded expenses and decrease the non-current assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Income taxes</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes the tax benefit from an uncertain tax position only if it is probable that the tax position will be sustained based on its technical merits. The Company measures and record the tax benefits from such a position based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The Company’s estimated liabilities related to these matters are adjusted in the period in which the uncertain tax position is effectively settled, the statute of limitations for examination expires or when additional information becomes available. The amount and timing of future taxable income for unrecognized tax benefits requires the use of assumptions and significant judgement to estimate the exposures associated with our various filing positions. The Company has not recognized the value of any deferred tax assets in its statements of financial position. Although the Company believes that the judgements and estimates made are reasonable, actual results could differ and resulting adjustments could materially affect our effective income tax rate and income tax provision.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Provisions for taxes are made using the best estimate of the amount expected to be paid based on a qualitative assessment of all relevant factors. The Company reviews the adequacy of these provisions at the end of the reporting period. However, it is possible that at some future date an additional liability could result from audits by taxing authorities. Where the final outcome of these tax-related matters is different from the amounts that were initially recorded, such differences will affect the tax provisions in the period in which such determination is made.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Other significant judgments</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of these financial statements in accordance with IFRS requires the Company to make judgments, apart from those involving estimates, in applying accounting policies. The most significant judgments in applying the Company’s financial statements include:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 28.35pt; text-align: justify; text-indent: -28.35pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The assessment of the Company’s ability to continue as a going concern and whether there are events or conditions that may give rise to significant uncertainty;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The determination of the Company’s functional currency; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Whether there are indicators of impairment of the Company’s long-lived assets.</span></td></tr> </table> | |
| CY2022 | BRSH |
Disclosure Of Term Deposit Explanatory
DisclosureOfTermDepositExplanatory
|
<p id="xdx_80E_ecustom--DisclosureOfTermDepositExplanatory_zPd4nPJ5ZOeg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4.</b></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82F_zUoSJT6Q14G">TERM DEPOSIT</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company holds a non-redeemable CAD$<span id="xdx_904_ecustom--NonredeemableTermDeposit_iI_uCAD_c20221031_zHryjsi1syWj" title="Non-redeemable term deposit">25,000</span> ($<span id="xdx_906_ecustom--NonredeemableTermDeposit_iI_c20221031_zcxTEPfATHh2" title="Non-redeemable term deposit">18,316</span>) term deposit which accrues interest at <span id="xdx_901_ecustom--AccruesInterestOfTermDeposit_dp_uPure_c20211101__20221031_zTsrA905xaW" title="Accrues interest of term deposit">4.56</span>% per annum and matures on <span id="xdx_90B_ecustom--MaturityDateOfTermDeposit_dd_c20211101__20221031_zj8xeGnldFb8" title="Maturity date of term deposit">August 9, 2023</span>. During the year ended October 31, 2022, interest income of $<span id="xdx_902_eifrs-full--RevenueFromInterest_c20211101__20221031_zOSuBqhhX6k1" title="Interest income">190</span> (9 months ended October 31, 2021 - $<span id="xdx_904_eifrs-full--RevenueFromInterest_dxL_c20210201__20211031_zmeQCemyxzw7" title="Interest income::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0687">Nil</span></span>) has been accrued.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022Q4 | BRSH |
Nonredeemable Term Deposit
NonredeemableTermDeposit
|
25000 | cad |
| CY2022Q4 | BRSH |
Nonredeemable Term Deposit
NonredeemableTermDeposit
|
18316 | usd |
| CY2022 | BRSH |
Accrues Interest Of Term Deposit
AccruesInterestOfTermDeposit
|
0.0456 | pure |
| CY2022 | BRSH |
Maturity Date Of Term Deposit
MaturityDateOfTermDeposit
|
2023-08-09 | |
| CY2022 | ifrs-full |
Revenue From Interest
RevenueFromInterest
|
190 | usd |
| CY2022 | ifrs-full |
Disclosure Of Trade And Other Receivables Explanatory
DisclosureOfTradeAndOtherReceivablesExplanatory
|
<p id="xdx_80B_eifrs-full--DisclosureOfTradeAndOtherReceivablesExplanatory_zfOzAM5VMzTe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5.</b></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_823_zKniCsRk2jhf">ACCOUNTS AND OTHER RECEIVABLES</span></b></span></p> <p id="xdx_89C_ecustom--DisclosureOfDetailedInformationAboutAccountsAndOtherReceivablesExplanatory_zwzHDLAWbBp6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B0_z3Prjz6BfuW" style="display: none">SUMMARY OF ACCOUNTS AND OTHER RECEIVABLES</span> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_497_20221031_z77TN2pIdhga" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20211031_zs7lz2o8pqY" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20210131_zrRCZdNdKd33" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40A_eifrs-full--CurrentTradeReceivables_iI_maTAOCRzVvn_zkjKWK3zvFE4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Trade receivables</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">103,471</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">36,734</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,206</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_407_ecustom--SalesTaxesCurrentReceivables_iI_maTAOCRzVvn_zRaU8cOgGWoj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Sales taxes receivable</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">71,785</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">124,313</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">73,953</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_eifrs-full--TradeAndOtherCurrentReceivables_iTI_mtTAOCRzVvn_ze6e9gqSa94f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> <span style="display: none; font-size: 10pt">Total</span></span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">175,256</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">161,047</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">81,159</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A3_zEdRmSedO62h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | BRSH |
Disclosure Of Detailed Information About Accounts And Other Receivables Explanatory
DisclosureOfDetailedInformationAboutAccountsAndOtherReceivablesExplanatory
|
<p id="xdx_89C_ecustom--DisclosureOfDetailedInformationAboutAccountsAndOtherReceivablesExplanatory_zwzHDLAWbBp6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B0_z3Prjz6BfuW" style="display: none">SUMMARY OF ACCOUNTS AND OTHER RECEIVABLES</span> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_497_20221031_z77TN2pIdhga" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20211031_zs7lz2o8pqY" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20210131_zrRCZdNdKd33" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40A_eifrs-full--CurrentTradeReceivables_iI_maTAOCRzVvn_zkjKWK3zvFE4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Trade receivables</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">103,471</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">36,734</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,206</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_407_ecustom--SalesTaxesCurrentReceivables_iI_maTAOCRzVvn_zRaU8cOgGWoj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Sales taxes receivable</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">71,785</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">124,313</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">73,953</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_eifrs-full--TradeAndOtherCurrentReceivables_iTI_mtTAOCRzVvn_ze6e9gqSa94f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> <span style="display: none; font-size: 10pt">Total</span></span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">175,256</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">161,047</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">81,159</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2022Q4 | ifrs-full |
Current Trade Receivables
CurrentTradeReceivables
|
103471 | usd |
| CY2021Q4 | ifrs-full |
Current Trade Receivables
CurrentTradeReceivables
|
36734 | usd |
| CY2021Q1 | ifrs-full |
Current Trade Receivables
CurrentTradeReceivables
|
7206 | usd |
| CY2022Q4 | BRSH |
Sales Taxes Current Receivables
SalesTaxesCurrentReceivables
|
71785 | usd |
| CY2021Q4 | BRSH |
Sales Taxes Current Receivables
SalesTaxesCurrentReceivables
|
124313 | usd |
| CY2021Q1 | BRSH |
Sales Taxes Current Receivables
SalesTaxesCurrentReceivables
|
73953 | usd |
| CY2022Q4 | ifrs-full |
Trade And Other Current Receivables
TradeAndOtherCurrentReceivables
|
175256 | usd |
| CY2021Q4 | ifrs-full |
Trade And Other Current Receivables
TradeAndOtherCurrentReceivables
|
161047 | usd |
| CY2021Q1 | ifrs-full |
Trade And Other Current Receivables
TradeAndOtherCurrentReceivables
|
81159 | usd |
| CY2022 | ifrs-full |
Disclosure Of Inventories Explanatory
DisclosureOfInventoriesExplanatory
|
<p id="xdx_800_eifrs-full--DisclosureOfInventoriesExplanatory_zUUe9GSdX4V4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6.</b></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_824_zufy5pMBBDLb">INVENTORY</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventory consisted entirely of finished goods.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2022, $<span id="xdx_901_eifrs-full--FinishedGoods_iI_c20221031_zFmBp6J4hBr" title="Finished goods">822,383</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(9 months ended October 31, 2021 - $<span id="xdx_90A_eifrs-full--FinishedGoods_iI_c20211031_zFqw34G9t9Bc" title="Finished goods">978,243 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12 months ended January 31, 2021 - $</span><span id="xdx_90B_eifrs-full--FinishedGoods_iI_c20210131_zkLFoRJo4Egi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Finished goods">291,195</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">) of inventory was sold and recognized in cost of goods sold, and $</span><span id="xdx_908_ecustom--CostOfInventories_c20211101__20221031_zvOaRZ6tShx5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Cost of inventories">56,989 </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> (9 months ended October 31, 2021 - $</span><span id="xdx_90D_ecustom--CostOfInventories_c20210201__20211031_zmUNjarO7dCa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Cost of inventories">35,683</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, 12 months ended January 31, 2021 - $</span><span id="xdx_905_ecustom--CostOfInventories_c20200201__20210131_ziHvinPU3eWh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Cost of inventories">64,161</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">) of inventory was used for promotional purposes and recognized in other expense categories, such as selling and marketing and investor relations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><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 0 0pt 28.35pt; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><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 0 0pt 28.35pt; text-align: justify; background-color: white"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022Q4 | ifrs-full |
Finished Goods
FinishedGoods
|
822383 | usd |
| CY2021Q4 | ifrs-full |
Finished Goods
FinishedGoods
|
978243 | usd |
| CY2021Q1 | ifrs-full |
Finished Goods
FinishedGoods
|
291195 | usd |
| CY2022 | BRSH |
Cost Of Inventories
CostOfInventories
|
56989 | usd |
| BRSH |
Cost Of Inventories
CostOfInventories
|
35683 | usd | |
| CY2021 | BRSH |
Cost Of Inventories
CostOfInventories
|
64161 | usd |
| CY2022 | ifrs-full |
Disclosure Of Prepayments And Other Assets Explanatory
DisclosureOfPrepaymentsAndOtherAssetsExplanatory
|
<p id="xdx_80D_eifrs-full--DisclosureOfPrepaymentsAndOtherAssetsExplanatory_zN6CgmhBR4M8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7.</b></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_829_z0UUVOa95u3h">PREPAID EXPENSES AND DEPOSITS</span></b></span></p> <p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutPrepaidExpensesAndDepositsExplanatory_zL1uUiS7uAJi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BA_zK2yHfhgMjX8" style="display: none">SUMMARY OF PREPAID EXPENSES AND DEPOSITS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20221031_zc1WCKz9YPbk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49E_20211031_zHOnixZc2mk6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49B_20210131_z1h5R2R2BDB2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_402_eifrs-full--CurrentPrepaidExpenses_iI_maCPAOCzWCU_zzOnRMYRM2Sd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Prepaid expenses</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">191,322</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">18,246</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,067</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_ecustom--CurrentDepositsOnInventory_iI_maCPAOCzWCU_z706LSmbbFbj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Deposits on inventory</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">475,458</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">56,261</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">111,302</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40E_ecustom--CurrentDeposits_iI_maCPAOCzWCU_zfGz5EIZXbF1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Deposits</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,694</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,067</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0733">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40C_eifrs-full--CurrentPrepaymentsAndOtherCurrentAssets_iTI_mtCPAOCzWCU_zQCdACLclD0l" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> <span style="display: none; font-size: 10pt">Total</span></span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">677,474</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">81,574</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">118,369</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AA_zYopFLXmCMe7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | BRSH |
Disclosure Of Detailed Information About Prepaid Expenses And Deposits Explanatory
DisclosureOfDetailedInformationAboutPrepaidExpensesAndDepositsExplanatory
|
<p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutPrepaidExpensesAndDepositsExplanatory_zL1uUiS7uAJi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BA_zK2yHfhgMjX8" style="display: none">SUMMARY OF PREPAID EXPENSES AND DEPOSITS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20221031_zc1WCKz9YPbk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49E_20211031_zHOnixZc2mk6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49B_20210131_z1h5R2R2BDB2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_402_eifrs-full--CurrentPrepaidExpenses_iI_maCPAOCzWCU_zzOnRMYRM2Sd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Prepaid expenses</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">191,322</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">18,246</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,067</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_ecustom--CurrentDepositsOnInventory_iI_maCPAOCzWCU_z706LSmbbFbj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Deposits on inventory</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">475,458</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">56,261</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">111,302</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40E_ecustom--CurrentDeposits_iI_maCPAOCzWCU_zfGz5EIZXbF1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Deposits</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,694</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,067</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0733">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40C_eifrs-full--CurrentPrepaymentsAndOtherCurrentAssets_iTI_mtCPAOCzWCU_zQCdACLclD0l" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> <span style="display: none; font-size: 10pt">Total</span></span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">677,474</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">81,574</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">118,369</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2022Q4 | ifrs-full |
Current Prepaid Expenses
CurrentPrepaidExpenses
|
191322 | usd |
| CY2021Q4 | ifrs-full |
Current Prepaid Expenses
CurrentPrepaidExpenses
|
18246 | usd |
| CY2021Q1 | ifrs-full |
Current Prepaid Expenses
CurrentPrepaidExpenses
|
7067 | usd |
| CY2022Q4 | BRSH |
Current Deposits On Inventory
CurrentDepositsOnInventory
|
475458 | usd |
| CY2021Q4 | BRSH |
Current Deposits On Inventory
CurrentDepositsOnInventory
|
56261 | usd |
| CY2021Q1 | BRSH |
Current Deposits On Inventory
CurrentDepositsOnInventory
|
111302 | usd |
| CY2022Q4 | BRSH |
Current Deposits
CurrentDeposits
|
10694 | usd |
| CY2021Q4 | BRSH |
Current Deposits
CurrentDeposits
|
7067 | usd |
| CY2022Q4 | ifrs-full |
Current Prepayments And Other Current Assets
CurrentPrepaymentsAndOtherCurrentAssets
|
677474 | usd |
| CY2021Q4 | ifrs-full |
Current Prepayments And Other Current Assets
CurrentPrepaymentsAndOtherCurrentAssets
|
81574 | usd |
| CY2021Q1 | ifrs-full |
Current Prepayments And Other Current Assets
CurrentPrepaymentsAndOtherCurrentAssets
|
118369 | usd |
| CY2022 | ifrs-full |
Disclosure Of Accrued Expenses And Other Liabilities Explanatory
DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory
|
<p id="xdx_807_eifrs-full--DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory_zHmKrbV1i1W4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8.</b></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_823_zdjGAOKxl1u8">ACCOUNTS PAYABLE AND ACCRUED LIABILITIES</span></b></span></p> <p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAboutAccountsPayableAndAccruedLiabilitiesExplanatory_zn2DpIaBun49" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B3_zcqNmYTZkDe4" style="display: none">SUMMARY OF ACCOUNTS PAYABLE AND ACCRUED LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20221031_zaVLETxnWZE9" style="border-bottom: Black 1.5pt solid; text-align: right; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">October 31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_496_20211031_zHfwg1A9o9c1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_493_20210131_zS1ASxNaklH6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_405_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_maTAOCPz7iK_zwA99yJykdHe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Accounts payable</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">909,438</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,299,177</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">236,806</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_408_eifrs-full--Accruals_iI_maTAOCPz7iK_zTCiEJAyFPZ6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accrued liabilities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">435,850</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,066,885</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">71,913</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_402_eifrs-full--TradeAndOtherCurrentPayables_iTI_mtTAOCPz7iK_ziksPygWEc0c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> <span style="display: none; font-size: 10pt">Total</span></span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,345,288</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,366,062</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">308,719</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AF_zopWn4RdjB9g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | BRSH |
Disclosure Of Detailed Information About Accounts Payable And Accrued Liabilities Explanatory
DisclosureOfDetailedInformationAboutAccountsPayableAndAccruedLiabilitiesExplanatory
|
<p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAboutAccountsPayableAndAccruedLiabilitiesExplanatory_zn2DpIaBun49" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B3_zcqNmYTZkDe4" style="display: none">SUMMARY OF ACCOUNTS PAYABLE AND ACCRUED LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20221031_zaVLETxnWZE9" style="border-bottom: Black 1.5pt solid; text-align: right; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">October 31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_496_20211031_zHfwg1A9o9c1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_493_20210131_zS1ASxNaklH6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_405_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_maTAOCPz7iK_zwA99yJykdHe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Accounts payable</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">909,438</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,299,177</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">236,806</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_408_eifrs-full--Accruals_iI_maTAOCPz7iK_zTCiEJAyFPZ6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accrued liabilities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">435,850</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,066,885</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">71,913</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_402_eifrs-full--TradeAndOtherCurrentPayables_iTI_mtTAOCPz7iK_ziksPygWEc0c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> <span style="display: none; font-size: 10pt">Total</span></span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,345,288</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,366,062</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">308,719</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2022Q4 | ifrs-full |
Trade And Other Current Payables To Trade Suppliers
TradeAndOtherCurrentPayablesToTradeSuppliers
|
909438 | usd |
| CY2021Q4 | ifrs-full |
Trade And Other Current Payables To Trade Suppliers
TradeAndOtherCurrentPayablesToTradeSuppliers
|
2299177 | usd |
| CY2021Q1 | ifrs-full |
Trade And Other Current Payables To Trade Suppliers
TradeAndOtherCurrentPayablesToTradeSuppliers
|
236806 | usd |
| CY2022Q4 | ifrs-full |
Accruals
Accruals
|
435850 | usd |
| CY2021Q4 | ifrs-full |
Accruals
Accruals
|
1066885 | usd |
| CY2021Q1 | ifrs-full |
Accruals
Accruals
|
71913 | usd |
| CY2022Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
1345288 | usd |
| CY2021Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
3366062 | usd |
| CY2021Q1 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
308719 | usd |
| CY2022 | BRSH |
Disclosure Of Loans Payable Explanatory
DisclosureOfLoansPayableExplanatory
|
<p id="xdx_809_ecustom--DisclosureOfLoansPayableExplanatory_z217fCNBAUFh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.</b></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82D_zSMDqYnq2kG">LOANS PAYABLE</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 5, 2020, the Company received a loan in the principal amount of CAD$<span id="xdx_90D_eifrs-full--Borrowings_iI_uCAD_c20200505__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zvcvuzxQsdz8" title="Principal amount">40,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">($<span id="xdx_908_eifrs-full--Borrowings_iI_c20200505__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_znQOR2Wfx5L9">28,506</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">) under the Canada Emergency Business Account (“CEBA”) program. <span id="xdx_901_ecustom--DescriptionOfLoansRepayment_c20200505__20200505__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zkYmKdoVGQea" title="Description of loans repayment">The loan is non-interest bearing and eligible for CAD$<span id="xdx_901_ecustom--AmountOfLoansForgiveness_iI_uCAD_c20221231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zB2ErHva7WX7" title="Amount of loans forgiveness">10,000</span> ($<span id="xdx_90F_ecustom--AmountOfLoansForgiveness_iI_c20221231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zRzWkqaRe5c1" title="Amount of loans forgiveness">7,127</span>) forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025.</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At issuance, the Company intended to repay the loan by December 31, 2022 and management assessed that the Company will have the financial ability to do so. As it was probable that the conditions for the forgiveness of the loan will be met, the Company has recognized the CAD$<span id="xdx_90A_eifrs-full--GovernmentGrants_iI_uCAD_c20200505__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zbrBaHOxW0F5">10,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">($<span id="xdx_90E_eifrs-full--GovernmentGrants_iI_c20200505__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zf85o7Zf4NK9">7,127</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">) loan forgiveness as government grant income at loan issuance. As the loan was issued at below market rates, the initial fair value of the loan was determined to be $<span id="xdx_904_ecustom--InitialFairValueOfLoan_iI_c20200505__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zoTUjY5m31C6" title="Initial fair value">20,160</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, which was determined using an estimated effective interest rate of <span id="xdx_90B_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20200505__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zexu1MaSXvSd">15</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%. The difference between the face value of the loan and the fair value of the loans of $<span id="xdx_90A_eifrs-full--GovernmentGrants_iI_c20210131__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zZaMGaOOzGo2">14,139 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">has been recognized as government grant income during the year ended January 31, 2021. On September 27, 2022, the Company repaid CAD$<span id="xdx_90F_eifrs-full--RepaymentsOfCurrentBorrowings_uCAD_c20220927__20220927__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zMZiHcpPABK5">30,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">($<span id="xdx_905_eifrs-full--RepaymentsOfCurrentBorrowings_c20220927__20220927__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zKHig6rtW1L">21,902</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">) of the loan, and as repayment occurred prior to December 31, 2022, CAD$<span id="xdx_905_ecustom--AmountOfLoansForgiveness_iI_uCAD_c20221231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_z3rWA23mzaN3" title="Forgiven">10,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">was forgiven.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 7, 2021, the Company received an additional CAD$<span id="xdx_909_eifrs-full--Borrowings_iI_uCAD_c20210407__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zpLIghXwQ6v1" title="Borrowings">20,000</span> ($<span id="xdx_908_eifrs-full--Borrowings_iI_c20210407__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zpt0pBXNm3hb" title="Borrowings">14,253</span>) under the CEBA program. <span id="xdx_901_ecustom--DescriptionOfLoansRepayment_c20210407__20210407__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_z4cPSfzpafFh" title="Description of loans repayment">The additional loan is non-interest bearing and eligible for CAD$<span id="xdx_90F_ecustom--AmountOfLoansForgiveness_iI_uCAD_c20210407__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zOJ02fyps629" title="Amount of loans forgiveness">10,000</span> ($<span id="xdx_907_ecustom--AmountOfLoansForgiveness_iI_c20210407__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_z4DUN0R4mYpe" title="Amount of loans forgiveness">7,704</span>) forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025.</span> At issuance, the Company intended to repay the loan by December 31, 2022, and management had assessed that the Company will have the financial ability to do so. As it was probable that the conditions for the forgiveness of the loan would be met, the Company recognized the CAD$<span id="xdx_909_eifrs-full--GovernmentGrants_iI_uCAD_c20210407__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_ze04wyibHxQ8" title="Governement grants">10,000</span> ($<span id="xdx_90A_eifrs-full--GovernmentGrants_iI_c20210407__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zy4WJr1PjoGh" title="Government grants">7,704</span>) loan forgiveness as government grant income at issuance. As the loan was issued at below market rates, the initial fair value of the loan was determined to be $<span id="xdx_902_ecustom--InitialFairValueOfLoan_iI_c20210407__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zm6h72T2AnTa" title="Initial fair value of loan">7,703</span>, which was determined using an estimated effective interest rate of <span id="xdx_901_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20210407__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zFQo6JiTNyg9" title="Interest rate">15</span>%. The difference between the face value of the loan and the fair value of the loans of $<span id="xdx_907_eifrs-full--GovernmentGrants_iI_c20211031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--CanadaEmergencyBusinessAccountMember_zPJNyJeqkON4" title="Government grants">8,763</span> has been recognized as government grant income during the nine months ended October 31, 2021. On September 27, 2022 the Company repaid CAD$<span id="xdx_905_eifrs-full--RepaymentsOfCurrentBorrowings_uCAD_c20220927__20220927__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AdditionalBorrowingMember_zhcl80xDidq8" title="Repayments of loans">10,000</span> ($<span id="xdx_90A_eifrs-full--RepaymentsOfCurrentBorrowings_c20220927__20220927__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AdditionalBorrowingMember_z17zcV7WvlN" title="Repayments of loans">7,301</span>) of the loan, and as repayment occurred prior to December 31, 2022, CAD$<span id="xdx_90A_ecustom--AmountOfLoansForgiveness_iI_uCAD_c20221231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AdditionalBorrowingMember_z9HSpWgxeSJd" title="Amount of loans forgiveness">10,000</span> was forgiven.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the year ended October 31, 2022, the Company recognized interest expense of $<span id="xdx_90B_eifrs-full--InterestExpenseOnBorrowings_c20211101__20221031_zY0CX5Ni1bpk">4,838 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">related to the loans (9 months ended October 31, 2021 - $<span id="xdx_90D_eifrs-full--InterestExpenseOnBorrowings_c20210201__20211031_zvUxsusW0Td7">3,315</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, 12 months ended January 31, 2021 - $<span id="xdx_909_eifrs-full--InterestExpenseOnBorrowings_c20200201__20210131_zbMupY1l0MCe">1,782</span></span><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 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2022, the carrying value of the loans was $<span id="xdx_900_eifrs-full--Borrowings_iI_dxL_c20221031_zs1pSaGFD7fl" title="Borrowings::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0805">nil</span></span> (October 31, 2021 - $<span id="xdx_902_eifrs-full--Borrowings_iI_c20211031_zRwgakLTWHm2" title="Borrowings">27,144</span>, January 31, 2021 - $<span id="xdx_90A_eifrs-full--Borrowings_iI_c20210131_zyeNg4wJOAEc" title="Borrowings">17,580</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Interest Expense On Borrowings
InterestExpenseOnBorrowings
|
4838 | usd |
| ifrs-full |
Interest Expense On Borrowings
InterestExpenseOnBorrowings
|
3315 | usd | |
| CY2021 | ifrs-full |
Interest Expense On Borrowings
InterestExpenseOnBorrowings
|
1782 | usd |
| CY2021Q4 | ifrs-full |
Borrowings
Borrowings
|
27144 | usd |
| CY2021Q1 | ifrs-full |
Borrowings
Borrowings
|
17580 | usd |
| CY2022 | ifrs-full |
Disclosure Of Borrowings Explanatory
DisclosureOfBorrowingsExplanatory
|
<p id="xdx_800_eifrs-full--DisclosureOfBorrowingsExplanatory_z0UQ5isp9kB4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.</b></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span><span id="xdx_829_zNmO410sL0A5">SENIOR SECURED PROMISSORY NOTES</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">December Financing</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 3, 2021, the Company issued senior secured promissory notes (the “December Senior Secured Promissory Notes”) in the amount of $<span id="xdx_90D_eifrs-full--DebtSecurities_iI_c20211203__ifrs-full--BorrowingsByNameAxis__custom--DecemberSeniorSecuredPromissoryNoteMember_zKacNp6QNae" title="Long term debt">3,000,000</span>. The December Senior Secured Promissory Notes have a maturity date of December 3, 2022 and bear interest at <span id="xdx_900_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20211203__ifrs-full--BorrowingsByNameAxis__custom--DecemberSeniorSecuredPromissoryNoteMember_zNjmIfGr6i52" title="Borrowings interest rate">8</span>% per annum. The December Senior Secured Promissory Notes are secured by the Company’s assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Should the Company complete any public offering of securities or any other financing or capital-raising transaction of any kind (each a “Subsequent Offering”) for gross proceeds of over $<span id="xdx_90D_eifrs-full--ProceedsFromBorrowingsClassifiedAsFinancingActivities_c20221202__20221203__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember__ifrs-full--BorrowingsByNameAxis__custom--DecemberSeniorSecuredPromissoryNoteMember_zilWMtkcIYq2" title="Proceeds from borrowings, classified as financing activities">5,000,000</span> prior to December 3, 2022, the Company shall repay the notes in their entirety.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In conjunction with the issuance of the December Senior Secured Promissory Notes, the Company incurred transaction costs consisting of finders’ fees and professional fees in the amount of $<span id="xdx_901_eifrs-full--ProfessionalFeesExpense_c20211202__20211203__ifrs-full--BorrowingsByNameAxis__custom--DecemberSeniorSecuredPromissoryNoteMember_z0l1x7wSc2o7" title="Professtional fee">396,500</span>, which was offset against the December Senior Secured Promissory Notes at recognition. The effective interest rate on the December Senior Secured Promissory Notes was determined to be <span id="xdx_909_ecustom--DebtEffectiveInterestPercentage_iI_pid_dp_c20211203__ifrs-full--BorrowingsByNameAxis__custom--DecemberSeniorSecuredPromissoryNoteMember_zrSY0rioqlUf" title="Effective interest rate">22</span>% per annum.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As part of the agreement, the</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> Company is also to issue units to the holders of the December Senior Secured Promissory Notes (“the Units”) with the same terms as units to be issued as part of the Company’s initial public offering (“IPO”). The number of Units is determined by dividing <span id="xdx_904_ecustom--PrincipalAmountRate_iI_pid_dp_c20211203__ifrs-full--ComponentsOfEquityAxis__custom--InitialPublicOfferingMember__ifrs-full--BorrowingsByNameAxis__custom--DecemberSeniorSecuredPromissoryNoteMember_zQX6VJKckYZ8" title="Principal amount rate">50</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">% of the principal amount of the Secured Promissory Notes by the unit price of the Company’s IPO. Each Unit will comprise of one of the common shares and one warrant (the “Warrants”). Each Warrant is exercisable into one common share at an exercise price equal to the share price of the Company’s IPO. The Warrants will expire five and a half years after the closing of the Company’s IPO. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 4, 2022, the Company completed its IPO and repaid principal amounts of $<span id="xdx_90D_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_c20220803__20220804__ifrs-full--BorrowingsByNameAxis__custom--DecemberSeniorSecuredPromissoryNoteMember_zJXh2UEBIhbj">3,000,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> $<span id="xdx_90D_eifrs-full--InterestPaidClassifiedAsFinancingActivities_c20220803__20220804__ifrs-full--BorrowingsByNameAxis__custom--DecemberSeniorSecuredPromissoryNoteMember_z91qEdXPoNF6">130,882 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in interest for the December Senior Secured Promissory Notes. In addition to the repayment, the Company issued <span id="xdx_908_eifrs-full--NumberOfSharesIssuedAndFullyPaid_iI_c20220804__ifrs-full--BorrowingsByNameAxis__custom--DecemberSeniorSecuredPromissoryNoteMember_zdDGnoscBWek">360,577 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Units to the holders of the December Senior Secured Promissory Notes. The fair value of the Units issued of $<span id="xdx_90B_ecustom--FairValueOfFinanceCost_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--DecemberSeniorSecuredPromissoryNoteMember_z0lHcNJAjME8" title="Fair value of finance cost">1,500,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">has been recognized as financing costs during the year ended October 31, 2022. $<span id="xdx_909_ecustom--FairValueOfAllocatedToTheWarrants_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--DecemberSeniorSecuredPromissoryNoteMember_zHJWPWJfLz39" title="Fair value was allocated to the warrants">488,149 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of the fair value was allocated to the warrants and was estimated using the Black-Scholes Options Pricing Model using the following assumptions: expected dividend yield - <span id="xdx_902_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--DecemberSeniorSecuredPromissoryNoteMember_zD0lmioNqjXd">0</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%, expected volatility - <span id="xdx_905_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--DecemberSeniorSecuredPromissoryNoteMember_zASB8jwcF9Wh">66</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%, risk-free interest rate – <span id="xdx_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--DecemberSeniorSecuredPromissoryNoteMember_z6aQGRtBZD86">2.79</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">% and an expected remaining life - <span id="xdx_906_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_dtY_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--DecemberSeniorSecuredPromissoryNoteMember_zeubPeTNA3bc">5 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">April Financing</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 28, 2022, the Company issued senior secured promissory notes (the “April Senior Secured Promissory Notes”) in the amount of $<span id="xdx_900_eifrs-full--DebtSecurities_iI_c20220428__ifrs-full--BorrowingsByNameAxis__custom--AprilSeniorSecuredPromissoryNoteMember_zxii3l7gQCnb" title="Long term debt">1,650,000</span>. The April Senior Secured Promissory Notes have a maturity date of <span id="xdx_907_eifrs-full--BorrowingsMaturity_c20220427__20220428__ifrs-full--BorrowingsByNameAxis__custom--AprilSeniorSecuredPromissoryNoteMember_zQ29GQUbxr0i" title="Notes maturity date">December 2, 2022</span> and bear interest at <span id="xdx_90E_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20220428__ifrs-full--BorrowingsByNameAxis__custom--AprilSeniorSecuredPromissoryNoteMember_zc2uahJPAF42" title="Debt interest rate">8</span>% per annum. The April Senior Secured Promissory Notes are secured by the Company’s assets. In the event of default, the interest rate increases to <span id="xdx_900_eifrs-full--BorrowingsAdjustmentToInterestRateBasis_iI_pid_dp_uPure_c20220428__ifrs-full--BorrowingsByNameAxis__custom--AprilSeniorSecuredPromissoryNoteMember_zlw9qJMXyp4d" title="Increase interest rate">15</span>%.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The April Senior Promissory Notes were issued with a <span id="xdx_903_ecustom--PromissoryNoteDiscountRatePercentage_iI_pid_dp_uPure_c20220428__ifrs-full--BorrowingsByNameAxis__custom--AprilSeniorSecuredPromissoryNoteMember_zeBBJVkMyvWi" title="Promissory note percentage">10</span>% discount such that funds of $<span id="xdx_90B_eifrs-full--Borrowings_iI_c20220428__ifrs-full--BorrowingsByNameAxis__custom--AprilSeniorSecuredPromissoryNoteMember_zqJkRrbD5ahc" title="Issuance of debt">1,500,000</span> were received by the Company. In conjunction with the issuance of the April Senior Secured Promissory Notes, the Company incurred transaction costs consisting of finders’ fees and professional fees in the amount of $<span id="xdx_90E_eifrs-full--ProfessionalFeesExpense_c20220427__20220428__ifrs-full--BorrowingsByNameAxis__custom--AprilSeniorSecuredPromissoryNoteMember_zue1D4sNhlj" title="Professtional fee">242,750</span>, which was offset against the April Senior Secured Promissory Notes at recognition. The effective interest rate on the April Senior Secured Promissory Notes was determined to be <span id="xdx_90A_ecustom--DebtEffectiveInterestPercentage_iI_pid_dp_uPure_c20220428__ifrs-full--BorrowingsByNameAxis__custom--AprilSeniorSecuredPromissoryNoteMember_zesf0fiK4uk" title="Effective interest rate">55</span>% per annum.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Should the Company complete any public offering of securities or any Subsequent Offering for gross proceeds of over $<span id="xdx_900_eifrs-full--ProceedsFromBorrowingsClassifiedAsFinancingActivities_c20221202__20221202__ifrs-full--BorrowingsByNameAxis__custom--AprilSeniorSecuredPromissoryNoteMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember__ifrs-full--ComponentsOfEquityAxis__custom--InitialPublicOfferingMember_zlppcktZ1qOb" title="Proceeds from borrowings, classified as financing activities">5,000,000</span> prior to December 2, 2022, the Company shall repay the notes in their entirety.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As part of the agreement, the</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> Company is also to issue shares to the holders of the April Senior Secured Promissory Notes (“the Commitment Shares”) with the same terms as units to be issued as part of the Company’s IPO. The number of Commitment Shares is determined by dividing <span id="xdx_90D_ecustom--PrincipalAmountRate_iI_pid_dp_uPure_c20221031__ifrs-full--BorrowingsByNameAxis__custom--AprilSeniorSecuredPromissoryNoteMember__ifrs-full--ComponentsOfEquityAxis__custom--InitialPublicOfferingMember_zS8iITZB8qO1" title="Principal amount rate">100</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">% of the principal amount of the April Secured Promissory Notes by the share price of the Company’s IPO. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 4, 2022, the Company completed its IPO and repaid principal amounts of $<span id="xdx_90E_eifrs-full--RepaymentsOfBorrowingsClassifiedAsFinancingActivities_c20220803__20220804__ifrs-full--BorrowingsByNameAxis__custom--AprilSeniorSecuredPromissoryNoteMember_zpA9jVHqDa6g">1,650,000</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, and $<span id="xdx_903_eifrs-full--InterestPaidClassifiedAsFinancingActivities_c20220803__20220804__ifrs-full--BorrowingsByNameAxis__custom--AprilSeniorSecuredPromissoryNoteMember_zbiHhHxFwXk">71,985 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in interest for the April Senior Secured Promissory Notes. In addition to the repayment, the Company issued <span id="xdx_909_eifrs-full--NumberOfSharesIssuedAndFullyPaid_iI_pid_c20220804__ifrs-full--BorrowingsByNameAxis__custom--AprilSeniorSecuredPromissoryNoteMember_zAQKgiLQd5Pk">396,635 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commitment Shares to the holders of the April Senior Secured Promissory Notes. The fair value of the Commitment Shares issued of $<span id="xdx_90C_ecustom--FairValueOfCommitmentOfRecognizedFinancingCost_c20211101__20221031__ifrs-full--BorrowingsByNameAxis__custom--AprilSeniorSecuredPromissoryNoteMember_zNYTtq2Cp4i2">1,113,036 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">has been recognized as financing costs during the year ended October 31, 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.</b></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SENIOR SECURED PROMISSORY NOTES (continued)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 29, 2022, the Company paid one of the lenders an additional forebearance fee of $<span id="xdx_90D_ecustom--AdditionalForebearanceFeeForConjuctionFinancingActivities_c20220928__20220929__ifrs-full--BorrowingsByNameAxis__custom--SeniorSecuredPromissoryNoteMember_zduUcAx26Gcj" title="Additional forebearance fee">75,000</span> in conjunction with the December and April financings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_eifrs-full--DisclosureOfDebtSecuritiesExplanatory_zVz5EyVKJh3g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A continuity of the senior secured promissory notes below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B5_z0UX7DEEibP7" style="display: none">SCHEDULE OF SENIOR SECURED PROMISSORY NOTES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_4BC_ifrs-full--BorrowingsByNameAxis_custom--DecemberSeniorSecuredPromissoryNoteMember_zrSBX19M694f" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December Senior Secured Promissory Notes</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_4B6_ifrs-full--BorrowingsByNameAxis_custom--AprilSeniorSecuredPromissoryNoteMember_zj5nS4XLPvG3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">April Senior Secured Promissory Notes</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_4B2_z8IpmN1cHEeb" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><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: 0pt 0; text-align: center; background-color: white"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></p></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_434_c20211101__20221031_eifrs-full--ShorttermBorrowings_iS_zQIuWb5oHxF3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance,</span><span style="font-family: Times New Roman, Times, Serif"> January 31, 2021 and October 31, 2021</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0864">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0865">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0866">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40C_ecustom--ShorttermBorrowingsAdditions_iI_zkQL3yYEFNEi" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Additions</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,000,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,650,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,650,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40B_ecustom--ShorttermBorrowingsDiscounts_iI_zyQkdI1nIIu7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Discount</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0872">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(150,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(150,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_40F_ecustom--ShorttermBorrowingsTransactionCost_iI_zMBz8HKwWO11" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Transaction costs</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(396,500</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(242,750</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(639,250</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_407_ecustom--ShorttermBorrowingsAccretion_iI_zhBdYVQquTm2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Accretion</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">527,382</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">464,735</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">992,117</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40C_eifrs-full--RepaymentsOfBondsNotesAndDebentures_iN_di_zWo3EBSxhttj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Repayment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(3,130,882</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,721,985</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,852,867</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_43D_c20211101__20221031_eifrs-full--ShorttermBorrowings_iE_zst2KuF3p1ce" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Balance,</span><span style="font-family: Times New Roman, Times, Serif"> October 31, 2022</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0888">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0889">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0890">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A7_zGeILlHo26ij" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Disclosure Of Debt Securities Explanatory
DisclosureOfDebtSecuritiesExplanatory
|
<p id="xdx_890_eifrs-full--DisclosureOfDebtSecuritiesExplanatory_zVz5EyVKJh3g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A continuity of the senior secured promissory notes below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B5_z0UX7DEEibP7" style="display: none">SCHEDULE OF SENIOR SECURED PROMISSORY NOTES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_4BC_ifrs-full--BorrowingsByNameAxis_custom--DecemberSeniorSecuredPromissoryNoteMember_zrSBX19M694f" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December Senior Secured Promissory Notes</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_4B6_ifrs-full--BorrowingsByNameAxis_custom--AprilSeniorSecuredPromissoryNoteMember_zj5nS4XLPvG3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">April Senior Secured Promissory Notes</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_4B2_z8IpmN1cHEeb" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><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: 0pt 0; text-align: center; background-color: white"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></p></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_434_c20211101__20221031_eifrs-full--ShorttermBorrowings_iS_zQIuWb5oHxF3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance,</span><span style="font-family: Times New Roman, Times, Serif"> January 31, 2021 and October 31, 2021</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0864">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0865">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0866">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40C_ecustom--ShorttermBorrowingsAdditions_iI_zkQL3yYEFNEi" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Additions</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,000,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,650,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,650,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40B_ecustom--ShorttermBorrowingsDiscounts_iI_zyQkdI1nIIu7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Discount</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0872">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(150,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(150,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_40F_ecustom--ShorttermBorrowingsTransactionCost_iI_zMBz8HKwWO11" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Transaction costs</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(396,500</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(242,750</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(639,250</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_407_ecustom--ShorttermBorrowingsAccretion_iI_zhBdYVQquTm2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Accretion</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">527,382</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">464,735</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">992,117</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40C_eifrs-full--RepaymentsOfBondsNotesAndDebentures_iN_di_zWo3EBSxhttj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Repayment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(3,130,882</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(1,721,985</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(4,852,867</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_43D_c20211101__20221031_eifrs-full--ShorttermBorrowings_iE_zst2KuF3p1ce" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Balance,</span><span style="font-family: Times New Roman, Times, Serif"> October 31, 2022</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0888">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0889">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0890">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2022 | BRSH |
Shortterm Borrowings Additions
ShorttermBorrowingsAdditions
|
4650000 | usd |
| CY2022 | BRSH |
Shortterm Borrowings Discounts
ShorttermBorrowingsDiscounts
|
-150000 | usd |
| CY2022 | BRSH |
Shortterm Borrowings Transaction Cost
ShorttermBorrowingsTransactionCost
|
-639250 | usd |
| CY2022 | BRSH |
Shortterm Borrowings Accretion
ShorttermBorrowingsAccretion
|
992117 | usd |
| CY2022 | ifrs-full |
Repayments Of Bonds Notes And Debentures
RepaymentsOfBondsNotesAndDebentures
|
4852867 | usd |
| CY2022 | ifrs-full |
Disclosure Of Related Party Explanatory
DisclosureOfRelatedPartyExplanatory
|
<p id="xdx_807_eifrs-full--DisclosureOfRelatedPartyExplanatory_zj1xnVzpkURd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11.</b></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_827_zelacTnIxgM7">RELATED PARTY TRANSACTIONS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 0; text-align: justify; background-color: white"><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 9.7pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Key Management Compensation</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 0; text-align: justify; background-color: white"><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; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the Company, directly or indirectly. Key management personnel include the Company’s executive officers and Board of Director members.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 42pt; background-color: white"><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; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All related party transactions are in the normal course of operations. All amounts either due from or due to related parties other than specifically disclosed are non-interest bearing, unsecured and have no fixed terms of repayments.</span></p> <p id="xdx_896_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zPAIVvlQS9th" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 42pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zDqZiZOP7kci" style="display: none">SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Related party transactions with directors, subsequent and former directors and companies and entities over which they have significant influence over:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 42pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49E_20211101__20221031__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_ztHxATq6DEn" style="border-bottom: Black 1.5pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12 months ended</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>October 31, 2022</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49D_20210201__20211031__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_znAADv3rAazj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">9 months ended October 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_498_20200201__20210131__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_z3jJk75HGTwh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">12 months ended January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eifrs-full--FeeAndCommissionExpense_zE6xjOHKtyCi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Director fees</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">107,168</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">72,541</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">54,585</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_eifrs-full--ProfessionalFeesExpense_zmaBUqcSt6m3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Professional fees</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">327,370</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0901">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">55,625</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_409_eifrs-full--AdjustmentsForSharebasedPayments_zTJzgBQiepUb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Share-based compensation</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">128,729</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0905">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,997,611</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Key management compensation</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 42pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49E_20211101__20221031__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zZO8QpThM9Nd" style="border-bottom: Black 1.5pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12 months ended</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>October 31, 2022</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_499_20210201__20211031__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zlDjZKnXgX7j" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">9 months ended October 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_491_20200201__20210131__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zIU7ylYOhN58" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">12 months ended January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_404_ecustom--ConsultingFees_zy5HiauDtqmi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Consulting fees</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0908">-</span></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">270,427</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">206,507</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_zfE01w4oPrSa" style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif">Salaries</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">686,615</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0913">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0914">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40C_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_ziYvw6BtVVX" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Share-based compensation</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">143,032</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0917">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,527,596</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AA_z3Yt5TMSOB0d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 42pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts payable and accrued liabilities – As of October 31, 2022, $<span id="xdx_901_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_iI_c20221031_zE9Uvdy60jJk">33,918 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(October 31, 2021 - $<span id="xdx_903_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_iI_c20211031_zQBxdqUH0jWb">155,979</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">; January 31, 2021 - $<span id="xdx_901_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_iI_c20210131_zEWnvWKdZIPh">2,740</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">) due to related parties was included in accounts payable and accrued liabilities.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 0; text-align: justify; background-color: white"><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 9.7pt 0pt 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 0; text-align: justify; background-color: white"><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 9.7pt 0pt 0; text-align: justify; background-color: white"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Disclosure Of Transactions Between Related Parties Explanatory
DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
|
<p id="xdx_896_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zPAIVvlQS9th" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 42pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zDqZiZOP7kci" style="display: none">SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Related party transactions with directors, subsequent and former directors and companies and entities over which they have significant influence over:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 42pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49E_20211101__20221031__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_ztHxATq6DEn" style="border-bottom: Black 1.5pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12 months ended</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>October 31, 2022</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49D_20210201__20211031__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_znAADv3rAazj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">9 months ended October 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_498_20200201__20210131__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_z3jJk75HGTwh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">12 months ended January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eifrs-full--FeeAndCommissionExpense_zE6xjOHKtyCi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Director fees</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">107,168</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">72,541</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">54,585</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_eifrs-full--ProfessionalFeesExpense_zmaBUqcSt6m3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Professional fees</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">327,370</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0901">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">55,625</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_409_eifrs-full--AdjustmentsForSharebasedPayments_zTJzgBQiepUb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Share-based compensation</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">128,729</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0905">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,997,611</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Key management compensation</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 42pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49E_20211101__20221031__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zZO8QpThM9Nd" style="border-bottom: Black 1.5pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12 months ended</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>October 31, 2022</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_499_20210201__20211031__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zlDjZKnXgX7j" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">9 months ended October 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_491_20200201__20210131__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zIU7ylYOhN58" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">12 months ended January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_404_ecustom--ConsultingFees_zy5HiauDtqmi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Consulting fees</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0908">-</span></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">270,427</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">206,507</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_zfE01w4oPrSa" style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif">Salaries</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">686,615</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0913">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0914">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40C_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_ziYvw6BtVVX" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Share-based compensation</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">143,032</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0917">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,527,596</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2022Q4 | ifrs-full |
Current Accrued Expenses And Other Current Liabilities
CurrentAccruedExpensesAndOtherCurrentLiabilities
|
33918 | usd |
| CY2021Q4 | ifrs-full |
Current Accrued Expenses And Other Current Liabilities
CurrentAccruedExpensesAndOtherCurrentLiabilities
|
155979 | usd |
| CY2021Q1 | ifrs-full |
Current Accrued Expenses And Other Current Liabilities
CurrentAccruedExpensesAndOtherCurrentLiabilities
|
2740 | usd |
| CY2022 | ifrs-full |
Disclosure Of Classes Of Share Capital Explanatory
DisclosureOfClassesOfShareCapitalExplanatory
|
<p id="xdx_80B_eifrs-full--DisclosureOfClassesOfShareCapitalExplanatory_zjo0yIcztfE4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12.</b></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_821_zQYCBerw2Jce">SHARE CAPITAL</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 28.35pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>a)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Share capital</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 28.35pt; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Authorized share capital</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unlimited Common Shares without par value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Shares outstanding</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 29, 2022, the Company completed a share reorganization (the “Share Reorganization”) to redesignate all Class B shares to common shares and to convert the Class A shares to common shares. The Company also effected a share consolidation on the basis of 1 new share for each <span id="xdx_90D_eifrs-full--NumberOfSharesOutstanding_iI_c20220729_zXOvqFwdXBN7">3.86</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">shares outstanding (the “Consolidation”). Prior to the Share Reorganization and Consolidation, the Company had <span id="xdx_901_eifrs-full--NumberOfSharesOutstanding_iI_c20220729__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassASharesMember_zreyXZLHEsDh">6,824,127 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Class A and <span id="xdx_904_eifrs-full--NumberOfSharesOutstanding_iI_c20220729__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBSharesMember_zidZHuxDedej">7,130,223 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Class B common shares issued and outstanding. Immediately following the Share Reorganization and Consolidation, the Company had <span id="xdx_90A_eifrs-full--NumberOfSharesOutstanding_iI_c20220729__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zDyrB91Gdcfk">3,615,116 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">common shares outstanding. Except where otherwise indicated, all historical share numbers and per share amounts have been adjusted on a retroactive basis to reflect following the Share Reorganization and Consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Year ended October 31, 2022:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 22, 2022, the Company cancelled <span id="xdx_900_ecustom--NumberOfSharesIssuedCancelled_iI_c20220722__srt--TitleOfIndividualAxis__srt--DirectorMember_zMufDYzR0N43" title="Number of shares, cancelled">316,023</span> common shares issued to a former director.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 5, 2022, the Company closed its IPO of <span id="xdx_904_eifrs-full--NumberOfSharesIssued_iI_c20220805__ifrs-full--ComponentsOfEquityAxis__custom--IPOMember_zdEf5Fj0JTG4">3,728,549 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">units at $<span id="xdx_90E_eifrs-full--ParValuePerShare_iI_c20220805__ifrs-full--ComponentsOfEquityAxis__custom--IPOMember_z8mTukT3Val">4.16 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per unit, each unit consists of one share of common stock and one warrant, with an exercise price of $<span id="xdx_901_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20220805_zDtrAAPuyai">4.16 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per share. The gross proceeds of the offering were $<span id="xdx_904_eifrs-full--ProceedsFromIssuingShares_c20220805__20220805_zYhMyV8S0hQ">15,510,764</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">. The fair value of the warrants was determined to be $<span id="xdx_909_eifrs-full--WarrantLiability_iI_c20220805_zs3PTQKMuFc6">5,047,704 </span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and was estimated using the Black-Scholes Options Pricing Model using the following assumptions: expected dividend yield - <span id="xdx_906_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_c20220805__20220805__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zbNyda4MjaQc">0</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%, expected volatility - <span id="xdx_904_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20220805__20220805__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zkpbGCbFFoGa">66</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%, risk-free interest rate – <span id="xdx_902_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20220805__20220805__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zRBYE0fjhO1f">2.79</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">% and an expected remaining life - <span id="xdx_90C_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20220805__20220805__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zXCP9Qqu39Q4">5 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">years. In connection with the IPO, the Company paid share issuance costs of $<span id="xdx_90A_eifrs-full--PaymentsForShareIssueCosts_c20220805__20220805_zuSoEBHvJxu">1,840,861 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">consisting of $<span id="xdx_903_ecustom--UnderwritingFees_c20220805__20220805_zyRlAGrCA8a5">1,085,753 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in underwriting fees, $<span id="xdx_907_ecustom--LegalFee_c20220805__20220805_zCvoi6Jt1mk7">500,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in legal fees and $<span id="xdx_903_eifrs-full--OtherExpenseByNature_c20220805__20220805_zn9v3SxZY1nd">255,108 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in other related expenses. In addition, the Company issued <span id="xdx_900_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20220805__20220805__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zbBXRQ5CjSlj">262,841 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">warrants to the underwriter exercisable at $<span id="xdx_904_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iI_c20220805__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zUTxDNYChCs7">5.20 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">until August 4, 2027. The fair value of the underwriter warrants was estimated to be $<span id="xdx_900_ecustom--FairValueOfWarrant_c20220805__20220805__ifrs-full--ComponentsOfEquityAxis__custom--UnderwriterWarrantsMember_zUiIfZIbD0k6">318,581 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">using the Black-Scholes Options Pricing Model using the following assumptions: expected dividend yield - <span id="xdx_900_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_c20220805__20220805__ifrs-full--ComponentsOfEquityAxis__custom--UnderwriterWarrantsMember_zgQWROKHJ0W5">0</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%, expected volatility - <span id="xdx_907_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20220805__20220805__ifrs-full--ComponentsOfEquityAxis__custom--UnderwriterWarrantsMember_zgRQCCfho859">66</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%, risk-free interest rate – <span id="xdx_90A_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20220805__20220805__ifrs-full--ComponentsOfEquityAxis__custom--UnderwriterWarrantsMember_zDQ8NtMX9Pj7">2.92</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">% and an expected remaining life - <span id="xdx_90C_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20220805__20220805__ifrs-full--ComponentsOfEquityAxis__custom--UnderwriterWarrantsMember_zyCBUIPhgRU8">5 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">years (Note 13).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 5, 2022, the Company issued <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20220805__ifrs-full--BorrowingsByNameAxis__custom--DecemberandAprilSeniorSecuredPromissoryNoteMember_zTXzziZ42vZ7" title="Shares issued">757,212 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">shares with a fair value of $<span id="xdx_903_ecustom--FairValueOfSharesIssued_iI_c20220805__ifrs-full--BorrowingsByNameAxis__custom--DecemberandAprilSeniorSecuredPromissoryNoteMember_zOtnbkoZGW8l" title="Fair value of shares issued">2,124,886 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">as part of the repayment of its December Senior Secured Promissory Notes and April Senior Secured Promissory Notes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 30, 2022, the Company issued <span id="xdx_904_eifrs-full--NumberOfSharesIssued_iI_c20220930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ConsultantMember_zFruS3EY6mKc" title="Shares issued">50,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">shares with a fair value of $<span id="xdx_90D_ecustom--FairValueOfSharesIssued_iI_c20220930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ConsultantMember_zozmRbrUKwLd" title="Fair value of shares issued">140,310 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to a consultant for marketing services.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Year ended October 31, 2021:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 13, 2021, the Company issued <span id="xdx_904_eifrs-full--NumberOfSharesIssued_iI_c20220813__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ConsultantMember_zHs0Gk6Z541d" title="Number of shares issued, services">2,277</span> common shares to a consultant for services rendered. The fair value of the shares was estimated to be $<span id="xdx_904_ecustom--FairValueOfSharesIssued_iI_c20220813__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ConsultantMember_zHLol0cF2ZB3" title="Fair value of shares issued">12,658</span> based on the price of the most recently completed financing.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Year ended January 31, 2021:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 12, 2020, the Company issued <span id="xdx_904_eifrs-full--NumberOfSharesIssued_iI_c20200212__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zy9mCalzmwli" title="Number of shares issued, services">108,233</span> shares for nominal consideration to its CEO for services rendered. The fair value of the shares is estimated to be $<span id="xdx_90D_ecustom--FairValueOfSharesIssued_iI_c20200212__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zefkbTtCNc3a" title="Number of shares issued, services">452,694</span> and is recorded as share-based compensation in the statements of comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 12, 2020, the Company issued <span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_c20200212_zNsKlsi547t2" title="Number of shares issued">36,078</span> shares at CAD$<span id="xdx_908_eifrs-full--ParValuePerShare_iI_pid_uCADPShares_c20200212_zJbfWdVY15S" title="Par value per share">5.56</span> ($<span id="xdx_90A_eifrs-full--ParValuePerShare_iI_pid_c20200212_zoEDQWSNtDn4" title="Par value per share">4.17</span>) per share for gross proceeds of CAD$<span id="xdx_90F_eifrs-full--ProceedsFromIssueOfOrdinaryShares_uCAD_c20200211__20200212_zvEsn6k63Cmh" title="Proceeds from issue of shares">200,000</span> ($<span id="xdx_907_eifrs-full--ProceedsFromIssueOfOrdinaryShares_c20200211__20200212_zl3sXF5iY19b" title="Proceeds from issue of shares">150,898</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SHARE CAPITAL (continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 13, 2020, the Company issued <span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_c20200213_zyKFYIUwC1F6" title="Number of shares issued">90,194</span> shares at CAD$<span id="xdx_905_eifrs-full--ParValuePerShare_iI_pid_uCADPShares_c20200213_zDyY8wF8y7ol">5.56</span> ($<span id="xdx_906_eifrs-full--ParValuePerShare_iI_pid_c20200213_zk76h8aZWQd6" title="Par value per share">4.17</span>) per share for gross proceeds of CAD$<span id="xdx_904_eifrs-full--ProceedsFromIssueOfOrdinaryShares_uCAD_c20200213__20200213_zEEg7V347pX3" title="Proceeds from issue of shares">525,000</span> ($<span id="xdx_909_eifrs-full--ProceedsFromIssueOfOrdinaryShares_c20200213__20200213_z0u1mxyoyn5j" title="Proceeds from issue of shares">377,239</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 24, 2020, the Company issued <span id="xdx_906_ecustom--NumberOfSharesIssuedServices_iI_c20200624__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zYlwyNItembe" title="Number of shares issued, services">508,696</span> shares for nominal consideration to its CEO for services rendered. The fair value of the shares is estimated to be $<span id="xdx_90D_ecustom--FairValueOfSharesIssued_iI_c20200624__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zhznX2SwtEga" title="Number of shares issued, services">2,074,902</span> is recorded as share-based compensation in the statements of comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 24, 2020, the Company issued <span id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_c20200624_zcsGcGg4pKCg" title="Number of shares issued">112,743</span> shares at CAD$<span id="xdx_90D_eifrs-full--ParValuePerShare_iI_pid_uCADPShares_c20200624_zZGkg0x5X7xi" title="Par value per share">2.20</span> ($<span id="xdx_905_eifrs-full--ParValuePerShare_iI_pid_c20200624_zVlg4cIbjFRe" title="Par value per share">1.66</span>) per share for gross proceeds of CAD$<span id="xdx_909_eifrs-full--ProceedsFromIssueOfOrdinaryShares_uCAD_c20200623__20200624_z6d5flbSFdL5" title="Proceeds from issue of shares">250,000</span> ($<span id="xdx_90F_eifrs-full--ProceedsFromIssueOfOrdinaryShares_c20200623__20200624_zX58qoGhBNpk" title="Proceeds from issue of shares">183,945</span>). As the shares were issued at a price lower than other financings held during the same period, the Company has determined that the fair value of the shares issued to be $<span id="xdx_90F_ecustom--FairValueOfSharesIssued_iI_c20200624_z9Zd8GyQPVtl" title="Fair value of shares issued">459,863</span> based on the share price of the most recent financing of shares. The difference between the proceeds received and the fair value of the shares of $<span id="xdx_90E_ecustom--ConsultingFees_c20200623__20200624_zv2eeHGxvgPh" title="Consulting fees">275,918</span> has been recognized as consulting fees in the statements of comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 17, 2020, the Company issued <span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_c20200717__srt--TitleOfIndividualAxis__srt--DirectorMember_zUiyy4aqYE07" title="Number of shares issued">489,026</span> shares for nominal consideration to directors of the Company for services rendered. The fair value of the shares is estimated to be $<span id="xdx_908_ecustom--FairValueOfSharesIssued_iI_c20200717__srt--TitleOfIndividualAxis__srt--DirectorMember_zBeLCPnJVZT8" title="Share-based compensation">1,997,611</span> and has been recorded as share-based compensation on the statements of comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In July and August 2020, the Company completed a private placement of <span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_c20200831__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementMember_zNDNJAAnwvk4" title="Number of shares issued"><span id="xdx_904_eifrs-full--NumberOfSharesIssued_iI_c20200731__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember_z03ol94J75Cl" title="Number of shares issued">535,491</span></span> units at CAD$<span id="xdx_908_eifrs-full--ParValuePerShare_iI_pid_uCADPShares_c20200731__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember_zFIltTzO7j6l" title="Par value per share"><span id="xdx_908_eifrs-full--ParValuePerShare_iI_pid_uCADPShares_c20200831__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember_zyBNtuV0z6T6" title="Par value per share">2.32</span></span> ($<span id="xdx_90D_eifrs-full--ParValuePerShare_iI_pid_c20200731__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember_zqx7HXkxlmxh" title="Par value per share"><span id="xdx_900_eifrs-full--ParValuePerShare_iI_pid_c20200831__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember_zQE5QQObuoUd" title="Par value per share">1.66</span></span>) per unit for gross proceeds of CAD$<span id="xdx_905_eifrs-full--ProceedsFromIssueOfOrdinaryShares_uCAD_c20200701__20200731__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember_zORsQKyDUPNa"><span id="xdx_902_eifrs-full--ProceedsFromIssueOfOrdinaryShares_uCAD_c20200801__20200831__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember_z9s4MAvjaZW1">1,240,198</span></span> ($<span id="xdx_902_eifrs-full--ProceedsFromIssueOfOrdinaryShares_c20200701__20200731__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember_znoDlKh4pAMf"><span id="xdx_90A_eifrs-full--ProceedsFromIssueOfOrdinaryShares_c20200801__20200831__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember_zpLn8mtI6iSc">746,365</span></span>). Each unit comprises of one share and on half-warrant exercisable at CAD$<span id="xdx_906_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iI_uCADPShares_c20200731__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zMs8DbwZtjQe" title="Exercise price"><span id="xdx_907_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iI_uCADPShares_c20200831__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zgFPQzAQDMYc" title="Exercise price">3.47</span></span> ($<span id="xdx_90A_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iI_c20200731__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z9hvI0FYqg3e" title="Exercise price"><span id="xdx_903_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iI_c20200831__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z8PP3z1Z1BXg" title="Exercise price">2.59</span></span>) for twenty-four months from the time the Company completes a bone-fide public offering of common shares under a prospectus or registration statement filed with the securities regulatory authorities in Canada or the United States (the “Liquidity Event”). The fair value of the attached warrants was determined to be $<span id="xdx_901_eifrs-full--WarrantLiability_iI_c20200731__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember_zJempg7fJhlb" title="Fair value of warrants"><span id="xdx_908_eifrs-full--WarrantLiability_iI_c20200831__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember_zNYWnRuPZhm7" title="Fair value of warrants">178,955</span></span> and was estimated using the Black-Scholes Options Pricing Model using the following assumptions: expected dividend yield - <span id="xdx_908_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_dp_c20200701__20200731__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z70QO3E6yoDb" title="Expected dividend yield"><span id="xdx_903_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_dp_c20200801__20200831__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z9h0oO0WTpU9" title="Expected dividend yield">0</span></span>%, expected volatility - <span id="xdx_907_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20200701__20200731__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zluJ8LXtWA4" title="Expected volatility"><span id="xdx_90D_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20200801__20200831__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zj5yAzOe9cp8" title="Expected volatility">100</span></span>%, risk-free interest rate - <span id="xdx_903_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20200701__20200731__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zt111VlRdaKa" title="Risk-free interest rate"><span id="xdx_90A_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20200801__20200831__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z3dmvpWbI3qk" title="Risk-free interest rate">0.28</span></span>% and an expected remaining life - <span id="xdx_909_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20200701__20200731__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z3pUiTEiM5C9" title="Expected remaining life"><span id="xdx_901_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20200801__20200831__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zghm3c3KKjr4" title="Expected remaining life">2.95</span></span> years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In August and September 2020, the Company completed a brokered private placement of <span id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_c20200831__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredPrivatePlacementMember_zScgxyAcyEnh" title="Number of shares issued"><span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_c20200930__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredPrivatePlacementMember_zjO2HyekJiP9" title="Number of shares issued">756,230</span></span> units at CAD$<span id="xdx_902_eifrs-full--ParValuePerShare_iI_pid_uCADPShares_c20200831__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredPrivatePlacementMember_zlTVoOkiZGL6" title="Par value per share"><span id="xdx_900_eifrs-full--ParValuePerShare_iI_pid_uCADPShares_c20200930__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredPrivatePlacementMember_zuMtaNRTdSu4" title="Par value per share">6.95</span></span> ($<span id="xdx_905_eifrs-full--ParValuePerShare_iI_pid_c20200831__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredPrivatePlacementMember_zhnvUZL5nIH4" title="Par value per share"><span id="xdx_90B_eifrs-full--ParValuePerShare_iI_pid_c20200930__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredPrivatePlacementMember_zyff4kqDwllc" title="Par value per share">5.17</span></span>) per unit for gross proceeds of CAD$<span id="xdx_902_eifrs-full--ProceedsFromIssuingShares_uCAD_c20200801__20200831__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredPrivatePlacementMember_zQ7zLBlKJwUi" title="Proceeds from share issuance"><span id="xdx_90F_eifrs-full--ProceedsFromIssuingShares_uCAD_c20200901__20200930__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredPrivatePlacementMember_ztCxXmyECTil" title="Proceeds from share issuance">5,311,684</span></span> ($<span id="xdx_90F_eifrs-full--ProceedsFromIssuingShares_c20200801__20200831__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredPrivatePlacementMember_z14cq0DZ8asb" title="Proceeds from share issuance"><span id="xdx_90F_eifrs-full--ProceedsFromIssuingShares_c20200901__20200930__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredPrivatePlacementMember_zlPi6UEwztBl" title="Proceeds from share issuance">3,217,886</span></span>). Each unit comprises of one share and on half-warrant exercisable at CAD$<span id="xdx_909_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iI_uCADPShares_c20200831__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredWarrantMember_zH24mPCj3Hp6" title="Exercise price"><span id="xdx_901_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iI_uCADPShares_c20200930__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredWarrantMember_zV2NeipeVly2" title="Exercise price">10.42</span></span> ($<span id="xdx_909_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iI_c20200831__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredWarrantMember_zYuBuJSFV02g" title="Exercise price"><span id="xdx_908_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iI_c20200930__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredWarrantMember_z5bCGVVtumDc" title="Exercise price">7.80</span></span>) for twenty-four months from Liquidity Event. The fair value allocated to the attached warrants upon issuance was estimated to be $<span id="xdx_901_eifrs-full--WarrantLiability_iI_c20200830__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredPrivatePlacementMember_zyJdJQHXl4xe" title="Warrant liability"><span id="xdx_909_eifrs-full--WarrantLiability_iI_c20200930__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredPrivatePlacementMember_z8z2pYOIWL24">821,346</span></span>. In conjunction with the private placement, the Company paid finders fees of $<span id="xdx_902_eifrs-full--BrokerageFeeExpense_c20200801__20200831__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredPrivatePlacementMember_z5uni6EV2NXe" title="Paid finders fees"><span id="xdx_908_eifrs-full--BrokerageFeeExpense_c20200901__20200930__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredPrivatePlacementMember_z54lj2UejVk1" title="Paid finders fees">400,083</span></span> and issued <span id="xdx_903_ecustom--NumberOfSharesIssuedFees_c20200801__20200831__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredPrivatePlacementMember_zFHiC0Koojje" title="Number of shares issued, fees"><span id="xdx_907_ecustom--NumberOfSharesIssuedFees_c20200901__20200930__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredPrivatePlacementMember_zTjv6yNR6zA5" title="Number of shares issued, fees">179,434</span></span> finders’ units. Each finders’ unit comprises of one share and on half-warrant with the same terms as the unit warrants. The Company also issued <span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_c20200831__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredWarrantMember_z3s3mBr2tolf" title="Number of shares issued"><span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_c20200930__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredWarrantMember_zWQtZo9Hx7oi" title="Number of shares issued">236,073</span></span> broker warrants with the same terms as the unit warrants. The fair value of the broker warrants upon issuance was determined to be $<span id="xdx_902_eifrs-full--WarrantLiability_iI_c20200831__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredWarrantMember_zFUFL4td1P34" title="Fair value of warrants"><span id="xdx_905_eifrs-full--WarrantLiability_iI_c20200930__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredWarrantMember_zXbxqSB2qEXk" title="Fair value of warrants">123,981</span></span> and was estimated using the Black-Scholes Options Pricing Model using the following assumptions: expected dividend yield - <span id="xdx_90C_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_dp_c20200801__20200831__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredWarrantMember_zmYhwwGeR15l" title="Expected dividend yield"><span id="xdx_90B_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_dp_c20200901__20200930__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredWarrantMember_zMI63tDi1GFd" title="Expected dividend yield">0</span></span>%, expected volatility - <span id="xdx_90F_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20200801__20200831__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredWarrantMember_zSvlaD5VXyg1" title="Expected volatility"><span id="xdx_90C_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20200901__20200930__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredWarrantMember_zaXwaoi1et77" title="Expected volatility">100</span></span>%, risk-free interest rate - <span id="xdx_90A_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20200801__20200831__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredWarrantMember_zb0bgpOUjo53" title="Risk-free interest rate"><span id="xdx_90D_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20200901__20200930__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredWarrantMember_zKFr8eb0fPl8" title="Risk-free interest rate">0.30</span></span>% and an expected remaining life - <span id="xdx_902_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20200801__20200831__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredWarrantMember_zTnJ8MXrySLe" title="Expected remaining life"><span id="xdx_901_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20200901__20200930__ifrs-full--ComponentsOfEquityAxis__custom--BrokeredWarrantMember_zE5YHhCV4J7l" title="Expected remaining life">2.84</span></span> years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>a)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Options</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has established a stock option plan for its directors, officers, employees, and consultants under which the Company may grant options (each, an “Option”) from time to time to acquire Shares. The exercise price of each Option shall be determined by the Board of Directors. Options may be granted for a maximum term of <span id="xdx_909_ecustom--OptionsGrantedTerm_dc_c20211101__20221031_z81Ywp0N2HK1" title="Options granted term">five years</span> from the date of grant. Options are non-transferable and expire immediately upon termination of employment for cause, or within 30 days of termination of employment for cause, or within 30 days of termination of employment or holding office as director or officer of the Company or in the case of death. Unless otherwise provided in the applicable grant agreement, Options fully vest upon the grant thereof.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended January 31, 2021, the Company granted <span id="xdx_909_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20200201__20210131_zzZ34oT4Z0ed">80,181 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">options exercisable at CAD$<span id="xdx_906_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_uCADPShares_c20200201__20210131_zF5KmgsFN95l">6.95 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">until November 9, 2025. <span id="xdx_903_ecustom--NumberOfShareOptionsVestedInSharebasedPaymentArrangement_uShares_c20201122__20201123_zDx2rICpyg7j" title="Options vested">40,876 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of the options vested on November 23, 2020, with the remaining options vesting on November 23, 2021. The fair value of the options was determined to be $<span id="xdx_900_eifrs-full--WeightedAverageFairValueAtMeasurementDateShareOptionsGranted_iI_c20210131_zHr2Pzz4icsc">145,933 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and was estimated using the Black-Scholes Options Pricing Model using the following assumptions: expected dividend yield - <span id="xdx_90F_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_dp_c20200201__20210131_zn1cf0TSdSAk">0</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%, expected volatility - <span id="xdx_909_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20200201__20210131_zhyWPPGmKScf">100</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%, risk-free interest rate - <span id="xdx_909_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20200201__20210131_zn6EUfYdzvQ7">0.25</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">% and an expected remaining life - <span id="xdx_901_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20200201__20210131_zdEugfAhxQfb">5 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SHARE CAPITAL (continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2022, the Company recognized share-based compensation expense of $<span id="xdx_904_eifrs-full--AdjustmentsForSharebasedPayments_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--VestingOptionsMember_zhSSACu2EXXi" title="Share-based compensation">7,861</span> for the vesting of options (9 months ended October 31, 2021 - $<span id="xdx_905_eifrs-full--AdjustmentsForSharebasedPayments_c20210201__20211031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--VestingOptionsMember_zC8ajdASe96" title="Share-based compensation">92,276</span>; 12 months ended January 31, 2021 - $<span id="xdx_90B_eifrs-full--AdjustmentsForSharebasedPayments_c20200201__20210131__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--VestingOptionsMember_zTL1No0Xsty9" title="Share-based compensation">145,933</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2022, October 31, 2021, and January 31, 2021, <span id="xdx_90E_eifrs-full--NumberOfOutstandingShareOptions_iI_c20210131_zmlBioIBVRA8">80,181 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">options with an exercise price of CAD$<span id="xdx_909_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_uCADPShares_c20210131_zxQcD2OUBEkf">6.90</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, expiring on November 9, 2025, were outstanding and exercisable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>b)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Warrants</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2022, the Company granted <span id="xdx_902_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20211101__20221031__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember__ifrs-full--BorrowingsByNameAxis__custom--DecemberSeniorSecuredPromissoryNoteMember_zbAWW957YcGk" title="Number of warrants, granted">360,577</span> warrants of the Company related to its December Senior Secured Promissory Notes. These warrants have an exercise price of $<span id="xdx_908_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_c20211101__20221031__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember__ifrs-full--BorrowingsByNameAxis__custom--DecemberSeniorSecuredPromissoryNoteMember_zguadPqx2cZ1" title="Warrants exercise price">4.16</span>, expiring on <span id="xdx_901_ecustom--ClassOfWarrantsOutstandingAndExercisableExpirationDate_dd_c20211101__20221031__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z18dVwo83AV2" title="Warrants expiry date">August 4, 2027</span>. These warrants have a cashless exercise provision and are accounted for as derivative liabilities, see Note 13.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2022, the Company issued <span id="xdx_904_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20211101__20221031__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember__ifrs-full--ClassesOfShareCapitalAxis__custom--IPOMember_zjH3YRhL9Qo8">3,728,549 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">warrants of the Company as part of its IPO. These warrants have an exercise price of $<span id="xdx_900_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_pid_c20211101__20221031__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember__ifrs-full--ClassesOfShareCapitalAxis__custom--IPOMember_zQMRH5Sq8Wg6">4.16</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, expiring on </span><span id="xdx_901_ecustom--ClassOfWarrantsOutstandingAndExercisableExpirationDate_dd_c20211101__20221031__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zvap1N8DdTme" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 4, 2027</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">. These warrants have a cashless exercise provision and are accounted for as derivative liabilities, see Note 13.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2022, the Company issued <span id="xdx_909_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20211101__20221031__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember__ifrs-full--ClassesOfShareCapitalAxis__custom--UnderwritersMember_zJNNxjIxVUf">262,841 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">warrants of the Company to the underwriter of its IPO. These warrants have an exercise price of $<span id="xdx_90A_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_c20211101__20221031__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember__ifrs-full--ClassesOfShareCapitalAxis__custom--UnderwritersMember_zelj1sdBuJX6">5.20</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, expiring on <span id="xdx_901_ecustom--ClassOfWarrantsOutstandingAndExercisableExpirationDate_dd_c20211101__20221031__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zTrD0WiOU3hd">August 4, 2027</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended January 31, 2021, in connection with a private placement, the Company issued <span id="xdx_90A_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20200201__20210131__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zBmizS8opxX6">267,745 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">warrants with an exercise price of CAD$<span id="xdx_90E_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_uCADPShares_c20200201__20210131__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zq544YPWBd7e">3.47 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">($<span id="xdx_90F_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_c20200201__20210131__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zKgjSPXlkCyk">2.66</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">) per warrant with an expiry date of twenty-four months from the Liquidity Event. As the warrants have an exercise price denominated in a currency other than the Company’s functional currency, they are derivative financial instruments measured at fair value at the end of each reporting period see Note 13. <span id="xdx_902_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20200201__20210131__ifrs-full--ComponentsOfEquityAxis__custom--BrokerWarrantsMember_zSVSw1BrzXk9">661 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">broker warrants with the same terms were also issued.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended January 31, 2021, in connection with a private placement, the Company issued <span id="xdx_906_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20200201__20210131__ifrs-full--ComponentsOfEquityAxis__custom--WarrantOneMember_zVrpciylzb0e">401,354 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">warrants with an exercise price of CAD$<span id="xdx_902_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_uCADPShares_c20200201__20210131__ifrs-full--ComponentsOfEquityAxis__custom--WarrantOneMember_znSw5LjmXXCi">10.42 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">($<span id="xdx_90B_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_c20200201__20210131__ifrs-full--ComponentsOfEquityAxis__custom--WarrantOneMember_zDgyC0dNQ2Zh">7.80</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">) per warrant with an expiry date of twenty-four months from the Liquidity Event. As the warrants have an exercise price denominated in a currency other than the Company’s functional currency, they are derivative financial instruments measured at fair value at the end of each reporting period, see Note 13. <span id="xdx_906_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20200201__20210131__ifrs-full--ComponentsOfEquityAxis__custom--BrokerWarrantOneMember_zzzQubYJgp51">60,498 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">broker warrants with the same terms were also issued.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutWarrantsIssuedAndOutstandingExplanatory_zUYKlm6PIs1a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Continuity of the warrants issued and outstanding as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BB_zEmLhHAr6CUj" style="display: none">SUMMARY OF WARRANTS ISSUED AND OUTSTANDING</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number of </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>warrants</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">Weighted average exercise price</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif">Outstanding, January 31, 2020</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_982_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_pid_uShares_c20200201__20210131_zukTsZFfVd18" style="text-align: right" title="Number of warrants beginning balance"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1156">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20200201__20210131_z6arst0IiOuh" style="text-align: right" title="Weighted average exercise price, warrants beginning balance"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1158">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td style="width: 2%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20200201__20210131_znbmh7hIr39k" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">730,258</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_c20200201__20210131_zpSV2lvSb7cd" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7.87</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif">Outstanding, January 31, 2021 and October 31, 2021</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98F_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_pid_uShares_c20210201__20211031_zVGwSX2fcSnf" style="text-align: right" title="Number of warrants beginning balance"><span style="font-family: Times New Roman, Times, Serif">730,258</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20210201__20211031_znoK0YG7Nqib" style="text-align: right" title="Weighted average exercise price, warrants beginning balance"><span style="font-family: Times New Roman, Times, Serif">7.87</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98E_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20210201__20211031_zxKeDYlUP3Di" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1165">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_982_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_c20210201__20211031_zGy4aZePiIm" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1166">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif">Outstanding, January 31, 2021 and October 31, 2021</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_988_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_pid_uShares_c20211101__20221031_zQ4csJCgzM81" style="text-align: right" title="Number of warrants beginning balance"><span style="font-family: Times New Roman, Times, Serif">730,258</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20211101__20221031_zPFiUe6I2GX2" style="text-align: right" title="Weighted average exercise price, warrants beginning balance"><span style="font-family: Times New Roman, Times, Serif">7.87</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_983_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20211101__20221031_zYUZB5Gmpghd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of warrants, Granted"><span style="font-family: Times New Roman, Times, Serif">4,351,967</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_c20211101__20221031_zgg5gLV1VOp9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, Granted"><span style="font-family: Times New Roman, Times, Serif">4.22</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Outstanding, October 31, 2022</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iE_pid_uShares_c20211101__20221031_zfcFA9ZBvtDd" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants ending balance"><span style="font-family: Times New Roman, Times, Serif">5,082,225</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_986_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iE_pid_c20211101__20221031_zrkojafyOx6a" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, warrants ending balance"><span style="font-family: Times New Roman, Times, Serif">4.75</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AC_zxb07zXPnRFc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutWarrantsOutstandingExplanatory_zyzsd2AJvJNf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table discloses the number of warrants outstanding as at October 31, 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zUOJ7wbAi223" style="display: none">SUMMARY OF WARRANTS OUTSTANDING</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Number of warrants</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Price</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Expiry date</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify"><span id="xdx_900_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsOneMember_zQD22ZJCmlAe" style="font-family: Times New Roman, Times, Serif" title="Number of warrants">181,869</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CAD$<span id="xdx_90D_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsOneMember_zXgmnNDoeoe5" title="Exercise price of warrants">3.47</span></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--ClassOfWarrantsOutstandingAndExercisableExpirationDate_dd_c20211101__20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsOneMember_zW3uUdu6MiXj" title="Warrants expiry date">June 30, 2023</span></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_900_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsTwoMember_zaTawFgFAbnj">86,537</span></td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_902_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsTwoMember_zMBdddqupTDh" title="Exercise price of warrants">2.85</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_ecustom--ClassOfWarrantsOutstandingAndExercisableExpirationDate_dd_c20211101__20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsTwoMember_zS2Px8zA7Api" title="Warrants expiry date">June 30, 2023</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90E_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsThreeMember_z3CbKPg2aZs3" title="Number of warrants">461,852</span></span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CAD$<span id="xdx_903_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsThreeMember_zZyoY6bpKq0g" title="Exercise price of warrants">10.42</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_ecustom--ClassOfWarrantsOutstandingAndExercisableExpirationDate_dd_c20211101__20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsThreeMember_zkmrqWwO9GS2" title="Warrants expiry date">June 30, 2023</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_906_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsFourMember_zPuHCkPykkwb" title="Number of warrants">4,089,126</span></span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsFourMember_zzHLs3khzi7b" title="Exercise price of warrants">4.16</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--ClassOfWarrantsOutstandingAndExercisableExpirationDate_dd_c20211101__20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsFourMember_zIgFriHNbJqk" title="Warrants expiry date">August 4, 2027</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1.5pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_903_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsFiveMember_zPYarX2xFdal" title="Number of warrants">262,841</span></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_901_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsFiveMember_zX6FBUAJuSDd" title="Exercise price of warrants">5.20</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--ClassOfWarrantsOutstandingAndExercisableExpirationDate_dd_c20211101__20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsFiveMember_zANgKxsmyQ3g" title="Warrants expiry date">August 4, 2027</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 2.5pt double; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90A_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsSixMember_zhkP8xuod1eg" title="Number of warrants">5,082,225</span></span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AE_zJIEMLW5PX81" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2022, the weighted average life remaining of warrants outstanding is <span id="xdx_903_ecustom--WeightedAverageLifeRemainingOfWarrantsOutstanding_dtY_c20211101__20221031_zyOUeYYS8iYk" title="Weighted average life remaining of warrants outstanding">4.17</span> years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 21.3pt; 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 0 0pt 21.3pt; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 21.3pt; 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 0 0pt 21.3pt; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 21.3pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SHARE CAPITAL (continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 21.3pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>c)</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Restricted Share Awards</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 30, 2022, the Company issued <span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_c20200630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zDgylUAjwq4c" title="Number of shares issued">492,228</span> Restricted Share Awards (“RSU” or “RSU’s”) to directors of the Company. The RSU’s vest over a period of three years, in three equal tranches on the first, second, and third anniversaries of the grant date. At October 31, 2022, none of the RSU’s had vested. The Company recognizes the share-based payment expense over the vesting terms. The share-based compensation costs for the RSU’s are based on the share price at the date of grant at a price of $<span id="xdx_907_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_znpkLpObC9qe" title="Granted price">2.85</span> per RSU.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2022, the Company recognized share-based compensation expense of $<span id="xdx_902_eifrs-full--AdjustmentsForSharebasedPayments_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_zvIX3Es1jqxf">271,761 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">for the vesting of RSUs (9 months ended October 31, 2021 - $<span id="xdx_90F_eifrs-full--AdjustmentsForSharebasedPayments_dxL_c20210201__20211031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_zYQDlbyBIMbi">nil</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, 12 months ended January 31, 2021 - $<span id="xdx_90A_eifrs-full--AdjustmentsForSharebasedPayments_dxL_c20210101__20211231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_zgDN40KdMQQa">nil</span>).</span></p> <p id="xdx_89D_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory_zJopxzUjA3f3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B8_zIbXl20iw5qa" style="display: none">SUMMARY OF RESTRICTED SHARE AWARDS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number of </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>RSUs</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">Weighted average grant date fair value</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif">Outstanding, January 31, 2021 and October 31, 2021</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_983_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_pid_uShares_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_zTdKEUFwzIo8" style="text-align: right" title="Number of RSUs beginning balance"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1224">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_zkWGdudEZoo2" style="text-align: right" title="Weighted average exercise price, beginning balance"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1226">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td style="width: 2%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_984_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_z2GpQzqRgxh" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Number of RSUs, Granted"><span style="font-family: Times New Roman, Times, Serif">492,228</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_zQ7UFZEZ43Ra" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Weighted average exercise price, Granted"><span style="font-family: Times New Roman, Times, Serif">2.85</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Outstanding, October 31, 2022</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iE_pid_uShares_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_zvu7y50nPD06" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of RSUs ending balance"><span style="font-family: Times New Roman, Times, Serif">492,228</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_985_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iE_pid_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_zBE4eL6Onbrl" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, ending balance"><span style="font-family: Times New Roman, Times, Serif">2.85</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Vested, October 31, 2022</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_pid_uShares_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_z6eqcWvBfCXb" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of RSUs, Vested, ending balance"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1236">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pid_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_zVqfHcwY8cD" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Vested, ending balance"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1238">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A7_zPTrXeGYgJh5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022Q3 | ifrs-full |
Number Of Shares Outstanding
NumberOfSharesOutstanding
|
3.86 | shares |
| CY2022Q3 | ifrs-full |
Exercise Price Of Outstanding Share Options2019
ExercisePriceOfOutstandingShareOptions2019
|
4.16 | |
| CY2022Q3 | ifrs-full |
Proceeds From Issuing Shares
ProceedsFromIssuingShares
|
15510764 | usd |
| CY2022Q3 | ifrs-full |
Warrant Liability
WarrantLiability
|
5047704 | usd |
| CY2022Q3 | ifrs-full |
Payments For Share Issue Costs
PaymentsForShareIssueCosts
|
1840861 | usd |
| CY2022Q3 | BRSH |
Underwriting Fees
UnderwritingFees
|
1085753 | usd |
| CY2022Q3 | BRSH |
Legal Fee
LegalFee
|
500000 | usd |
| CY2022Q3 | ifrs-full |
Other Expense By Nature
OtherExpenseByNature
|
255108 | usd |
| CY2020Q1 | ifrs-full |
Number Of Shares Issued
NumberOfSharesIssued
|
36078 | shares |
| CY2020Q1 | ifrs-full |
Par Value Per Share
ParValuePerShare
|
5.56 | |
| CY2020Q1 | ifrs-full |
Par Value Per Share
ParValuePerShare
|
4.17 | |
| CY2020Q1 | ifrs-full |
Proceeds From Issue Of Ordinary Shares
ProceedsFromIssueOfOrdinaryShares
|
200000 | cad |
| CY2020Q1 | ifrs-full |
Proceeds From Issue Of Ordinary Shares
ProceedsFromIssueOfOrdinaryShares
|
150898 | usd |
| CY2020Q1 | ifrs-full |
Number Of Shares Issued
NumberOfSharesIssued
|
90194 | shares |
| CY2020Q1 | ifrs-full |
Par Value Per Share
ParValuePerShare
|
5.56 | |
| CY2020Q1 | ifrs-full |
Par Value Per Share
ParValuePerShare
|
4.17 | |
| CY2020Q1 | ifrs-full |
Proceeds From Issue Of Ordinary Shares
ProceedsFromIssueOfOrdinaryShares
|
525000 | cad |
| CY2020Q1 | ifrs-full |
Proceeds From Issue Of Ordinary Shares
ProceedsFromIssueOfOrdinaryShares
|
377239 | usd |
| CY2020Q2 | ifrs-full |
Number Of Shares Issued
NumberOfSharesIssued
|
112743 | shares |
| CY2020Q2 | ifrs-full |
Par Value Per Share
ParValuePerShare
|
2.20 | |
| CY2020Q2 | ifrs-full |
Par Value Per Share
ParValuePerShare
|
1.66 | |
| CY2020Q2 | ifrs-full |
Proceeds From Issue Of Ordinary Shares
ProceedsFromIssueOfOrdinaryShares
|
250000 | cad |
| CY2020Q2 | ifrs-full |
Proceeds From Issue Of Ordinary Shares
ProceedsFromIssueOfOrdinaryShares
|
183945 | usd |
| CY2020Q2 | BRSH |
Fair Value Of Shares Issued
FairValueOfSharesIssued
|
459863 | usd |
| CY2020Q2 | BRSH |
Consulting Fees
ConsultingFees
|
275918 | usd |
| CY2022 | BRSH |
Options Granted Term
OptionsGrantedTerm
|
P5Y | |
| CY2021 | ifrs-full |
Number Of Share Options Granted In Sharebased Payment Arrangement
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
|
80181 | shares |
| CY2021 | ifrs-full |
Weighted Average Exercise Price Of Share Options Granted In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019
|
6.95 | |
| CY2020Q4 | BRSH |
Number Of Share Options Vested In Sharebased Payment Arrangement
NumberOfShareOptionsVestedInSharebasedPaymentArrangement
|
40876 | shares |
| CY2021Q1 | ifrs-full |
Weighted Average Fair Value At Measurement Date Share Options Granted
WeightedAverageFairValueAtMeasurementDateShareOptionsGranted
|
145933 | usd |
| CY2021 | ifrs-full |
Expected Dividend As Percentage Share Options Granted
ExpectedDividendAsPercentageShareOptionsGranted
|
0 | pure |
| CY2021 | ifrs-full |
Description Of Expected Volatility Share Options Granted
DescriptionOfExpectedVolatilityShareOptionsGranted
|
1 | pure |
| CY2021 | ifrs-full |
Description Of Risk Free Interest Rate Share Options Granted
DescriptionOfRiskFreeInterestRateShareOptionsGranted
|
0.0025 | pure |
| CY2021 | ifrs-full |
Weighted Average Remaining Contractual Life Of Outstanding Share Options2019
WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019
|
P5Y | |
| CY2021Q1 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
80181 | segment |
| CY2021Q1 | ifrs-full |
Weighted Average Exercise Price Of Share Options Exercisable In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019
|
6.90 | |
| CY2022 | BRSH |
Disclosure Of Detailed Information About Warrants Issued And Outstanding Explanatory
DisclosureOfDetailedInformationAboutWarrantsIssuedAndOutstandingExplanatory
|
<p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutWarrantsIssuedAndOutstandingExplanatory_zUYKlm6PIs1a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Continuity of the warrants issued and outstanding as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BB_zEmLhHAr6CUj" style="display: none">SUMMARY OF WARRANTS ISSUED AND OUTSTANDING</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number of </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>warrants</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">Weighted average exercise price</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif">Outstanding, January 31, 2020</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_982_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_pid_uShares_c20200201__20210131_zukTsZFfVd18" style="text-align: right" title="Number of warrants beginning balance"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1156">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20200201__20210131_z6arst0IiOuh" style="text-align: right" title="Weighted average exercise price, warrants beginning balance"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1158">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td style="width: 2%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20200201__20210131_znbmh7hIr39k" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">730,258</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_c20200201__20210131_zpSV2lvSb7cd" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7.87</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif">Outstanding, January 31, 2021 and October 31, 2021</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98F_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_pid_uShares_c20210201__20211031_zVGwSX2fcSnf" style="text-align: right" title="Number of warrants beginning balance"><span style="font-family: Times New Roman, Times, Serif">730,258</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20210201__20211031_znoK0YG7Nqib" style="text-align: right" title="Weighted average exercise price, warrants beginning balance"><span style="font-family: Times New Roman, Times, Serif">7.87</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98E_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20210201__20211031_zxKeDYlUP3Di" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1165">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_982_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_c20210201__20211031_zGy4aZePiIm" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1166">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif">Outstanding, January 31, 2021 and October 31, 2021</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_988_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_pid_uShares_c20211101__20221031_zQ4csJCgzM81" style="text-align: right" title="Number of warrants beginning balance"><span style="font-family: Times New Roman, Times, Serif">730,258</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20211101__20221031_zPFiUe6I2GX2" style="text-align: right" title="Weighted average exercise price, warrants beginning balance"><span style="font-family: Times New Roman, Times, Serif">7.87</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_983_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20211101__20221031_zYUZB5Gmpghd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of warrants, Granted"><span style="font-family: Times New Roman, Times, Serif">4,351,967</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_c20211101__20221031_zgg5gLV1VOp9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, Granted"><span style="font-family: Times New Roman, Times, Serif">4.22</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Outstanding, October 31, 2022</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iE_pid_uShares_c20211101__20221031_zfcFA9ZBvtDd" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants ending balance"><span style="font-family: Times New Roman, Times, Serif">5,082,225</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_986_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iE_pid_c20211101__20221031_zrkojafyOx6a" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, warrants ending balance"><span style="font-family: Times New Roman, Times, Serif">4.75</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2021 | ifrs-full |
Number Of Instruments Other Equity Instruments Granted
NumberOfInstrumentsOtherEquityInstrumentsGranted
|
730258 | shares |
| CY2021 | ifrs-full |
Weighted Average Exercise Price Of Other Equity Instruments Granted In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019
|
7.87 | |
| CY2021Q1 | ifrs-full |
Number Of Other Equity Instruments Outstanding In Sharebased Payment Arrangement
NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement
|
730258 | shares |
| CY2021Q1 | ifrs-full |
Weighted Average Exercise Price Of Other Equity Instruments Outstanding In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019
|
7.87 | |
| CY2021Q4 | ifrs-full |
Number Of Other Equity Instruments Outstanding In Sharebased Payment Arrangement
NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement
|
730258 | shares |
| CY2021Q4 | ifrs-full |
Weighted Average Exercise Price Of Other Equity Instruments Outstanding In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019
|
7.87 | |
| CY2022 | ifrs-full |
Number Of Instruments Other Equity Instruments Granted
NumberOfInstrumentsOtherEquityInstrumentsGranted
|
4351967 | shares |
| CY2022 | ifrs-full |
Weighted Average Exercise Price Of Other Equity Instruments Granted In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019
|
4.22 | |
| CY2022Q4 | ifrs-full |
Number Of Other Equity Instruments Outstanding In Sharebased Payment Arrangement
NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement
|
5082225 | shares |
| CY2022Q4 | ifrs-full |
Weighted Average Exercise Price Of Other Equity Instruments Outstanding In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019
|
4.75 | |
| CY2022 | BRSH |
Disclosure Of Detailed Information About Warrants Outstanding Explanatory
DisclosureOfDetailedInformationAboutWarrantsOutstandingExplanatory
|
<p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutWarrantsOutstandingExplanatory_zyzsd2AJvJNf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table discloses the number of warrants outstanding as at October 31, 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zUOJ7wbAi223" style="display: none">SUMMARY OF WARRANTS OUTSTANDING</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Number of warrants</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Price</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Expiry date</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify"><span id="xdx_900_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsOneMember_zQD22ZJCmlAe" style="font-family: Times New Roman, Times, Serif" title="Number of warrants">181,869</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CAD$<span id="xdx_90D_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsOneMember_zXgmnNDoeoe5" title="Exercise price of warrants">3.47</span></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--ClassOfWarrantsOutstandingAndExercisableExpirationDate_dd_c20211101__20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsOneMember_zW3uUdu6MiXj" title="Warrants expiry date">June 30, 2023</span></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_900_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsTwoMember_zaTawFgFAbnj">86,537</span></td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_902_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsTwoMember_zMBdddqupTDh" title="Exercise price of warrants">2.85</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_ecustom--ClassOfWarrantsOutstandingAndExercisableExpirationDate_dd_c20211101__20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsTwoMember_zS2Px8zA7Api" title="Warrants expiry date">June 30, 2023</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90E_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsThreeMember_z3CbKPg2aZs3" title="Number of warrants">461,852</span></span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CAD$<span id="xdx_903_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsThreeMember_zZyoY6bpKq0g" title="Exercise price of warrants">10.42</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_ecustom--ClassOfWarrantsOutstandingAndExercisableExpirationDate_dd_c20211101__20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsThreeMember_zkmrqWwO9GS2" title="Warrants expiry date">June 30, 2023</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_906_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsFourMember_zPuHCkPykkwb" title="Number of warrants">4,089,126</span></span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsFourMember_zzHLs3khzi7b" title="Exercise price of warrants">4.16</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--ClassOfWarrantsOutstandingAndExercisableExpirationDate_dd_c20211101__20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsFourMember_zIgFriHNbJqk" title="Warrants expiry date">August 4, 2027</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1.5pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_903_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsFiveMember_zPYarX2xFdal" title="Number of warrants">262,841</span></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_901_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsFiveMember_zX6FBUAJuSDd" title="Exercise price of warrants">5.20</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--ClassOfWarrantsOutstandingAndExercisableExpirationDate_dd_c20211101__20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsFiveMember_zANgKxsmyQ3g" title="Warrants expiry date">August 4, 2027</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 2.5pt double; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90A_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_c20221031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--WarrantsSixMember_zhkP8xuod1eg" title="Number of warrants">5,082,225</span></span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2022 | BRSH |
Weighted Average Life Remaining Of Warrants Outstanding
WeightedAverageLifeRemainingOfWarrantsOutstanding
|
P4Y2M1D | |
| CY2022 | ifrs-full |
Disclosure Of Number And Weighted Average Exercise Prices Of Other Equity Instruments Explanatory
DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory
|
<p id="xdx_89D_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory_zJopxzUjA3f3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B8_zIbXl20iw5qa" style="display: none">SUMMARY OF RESTRICTED SHARE AWARDS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number of </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>RSUs</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">Weighted average grant date fair value</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif">Outstanding, January 31, 2021 and October 31, 2021</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_983_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_pid_uShares_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_zTdKEUFwzIo8" style="text-align: right" title="Number of RSUs beginning balance"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1224">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_zkWGdudEZoo2" style="text-align: right" title="Weighted average exercise price, beginning balance"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1226">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Granted</span></td><td style="width: 2%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_984_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_z2GpQzqRgxh" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Number of RSUs, Granted"><span style="font-family: Times New Roman, Times, Serif">492,228</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_zQ7UFZEZ43Ra" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Weighted average exercise price, Granted"><span style="font-family: Times New Roman, Times, Serif">2.85</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Outstanding, October 31, 2022</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iE_pid_uShares_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_zvu7y50nPD06" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of RSUs ending balance"><span style="font-family: Times New Roman, Times, Serif">492,228</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_985_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iE_pid_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_zBE4eL6Onbrl" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, ending balance"><span style="font-family: Times New Roman, Times, Serif">2.85</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Vested, October 31, 2022</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td id="xdx_98C_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_pid_uShares_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_z6eqcWvBfCXb" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of RSUs, Vested, ending balance"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1236">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pid_c20211101__20221031__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--RestrictedShareAwardsMember_zVqfHcwY8cD" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Vested, ending balance"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1238">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2022 | ifrs-full |
Disclosure Of Derivative Financial Instruments Explanatory
DisclosureOfDerivativeFinancialInstrumentsExplanatory
|
<p id="xdx_80C_eifrs-full--DisclosureOfDerivativeFinancialInstrumentsExplanatory_z1XaHcxCrmpb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>13.</b></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_821_zFUUsJGfLwB3">DERIVATIVE WARRANT LIABILITY</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/>In July and August 2020, in connection with a private placement, the Company issued <span id="xdx_909_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_pid_uShares_c20200731__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zCS7VmW3zHBh" title="Number of warrants, issued"><span id="xdx_907_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_uShares_c20200831__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zNZ1KGr16vr1" title="Number of warrants, issued">267,745</span></span> warrants with an exercise price of CAD$<span id="xdx_900_ecustom--WarrantExercisePrice_iI_uCADPShares_c20200731__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zQZ1XRTwESWk" title="Warrant exercise price"><span id="xdx_90F_ecustom--WarrantExercisePrice_iI_uCADPShares_c20200831__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zEwR8Fu8sIGb" title="Warrant exercise price">3.47</span></span> ($<span id="xdx_900_ecustom--WarrantExercisePrice_iI_c20200731__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zp5GuiIP3W3f" title="Warrant exercise price"><span id="xdx_908_ecustom--WarrantExercisePrice_iI_c20200831__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zYcEljAB3mR2" title="Warrant exercise price">2.66</span></span>) per warrant with an expiry date of twenty-four months from the time the Company completes a bone-fide public offering of common shares under a prospectus or registration statement filed with the securities regulatory authorities in Canada or the United States (the “Liquidity Event”). As the warrants have an exercise price denominated in a currency other than the Company’s functional currency, they are derivative financial instrument measured at fair value at the end of each reporting period. On July 29, 2022, the Company amended the exercise price of <span id="xdx_905_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_pid_uShares_c20220729__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zoxsJdbaqScl" title="Number of warrants, issued">86,537</span> of the warrants to $<span id="xdx_90E_ecustom--WarrantExercisePrice_iI_c20220729__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_z267iRnphOk" title="Warrant exercise price">2.66</span>. As a result, the derivative liability associated with these warrants at the time of $<span id="xdx_905_ecustom--DerecognitionOfWarrantDerivativeLiability_c20220729__20220729__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zc0rhLSjnZDh" title="Derecognition of warrant derivative">136,047</span> was derecognized and recorded to equity. The fair value at the time of derecognition was based on the Black-Scholes Option Pricing Model using the following assumptions: fair value of the underlying stock - $<span id="xdx_90E_ecustom--DerivativeFairValueSharePrice_iI_pid_c20220729__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zJ7deoaKkV38" title="Derivative fair value">2.85</span>, expected dividend yield – <span id="xdx_903_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_c20220729__20220729__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zgmR5XZY4xW3" title="Expected divided yield">0</span>%, expected volatility – <span id="xdx_90E_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20220729__20220729__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_z6IStbX6IE6c" title="Expected volatility">100</span>%, risk-free interest rate – <span id="xdx_90E_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20220729__20220729__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zPMRdWVJrpC5" title="Expected risk-free interest rate">2.92</span>% and an expected remaining life – <span id="xdx_901_ecustom--DescriptionOfExpectedRemainingLife_pid_dtY_c20220729__20220729__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_z3ybWhegxFK8" title="Expected remaining life">2.01</span> years. As at October 31, 2022, the fair value of the remaining <span id="xdx_90F_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_c20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zXC7Nuu7WsV6" title="Number of warrants, issued">181,208</span> warrants which were not repriced (and therefore continue to be recognized as derivative financial instruments) was determined to be $<span id="xdx_900_ecustom--FairValueOfWarrantsLiability_iI_c20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zUhsBCXSMXSi" title="Fair value of warrants">30,469</span> based on the Black-Scholes Option Pricing Model using the following assumptions: fair value of the underlying stock – CAD$<span id="xdx_90D_ecustom--DerivativeFairValueSharePrice_iI_pid_uCADPShares_c20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zwc3jnkubP9b" title="Derivative fair value">1.49</span>, expected dividend yield – <span id="xdx_904_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zoSHr2oY8x99" title="Expected divided yield">0</span>%, expected volatility – <span id="xdx_906_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_z13UJYM9ZCX1" title="Expected volatility">72</span>%, risk-free interest rate – <span id="xdx_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zrNsD3lElyLg" title="Expected risk-free interest rate">3.90</span>% and an expected remaining life – <span id="xdx_90B_ecustom--DescriptionOfExpectedRemainingLife_pid_dtY_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zFKGuPjuhFwa" title="Expected remaining life">1.76</span> years (2022 - $<span id="xdx_90F_ecustom--FairValueOfWarrantsLiability_iI_c20221031_zxDfhqkxTbR2" title="Fair value of warrants">818,871</span> based on the Black-Scholes Option Pricing Model using the following assumptions: fair value of the underlying stock – CAD$<span id="xdx_90E_ecustom--DerivativeFairValueSharePrice_iI_pid_uCADPShares_c20221031_zv4oFajP5rci" title="Derivative fair value">5.64</span>, expected dividend yield – <span id="xdx_909_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_c20211101__20221031_zCqMdDIykMtb" title="Expected divided yield">0</span>%, expected volatility – <span id="xdx_906_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20211101__20221031_zYfHw66PrRg9" title="Expected volatility">100</span>%, risk-free interest rate – <span id="xdx_90A_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20211101__20221031_zoGWB2f49Ghg" title="Expected risk-free interest rate">1.11</span>% and an expected remaining life – <span id="xdx_901_ecustom--DescriptionOfExpectedRemainingLife_pid_dtY_c20211101__20221031_zqgy79fV0And" title="Expected remaining life">1.66</span> years).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In August and September 2020, in connection with a private placement, the Company issued <span id="xdx_904_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_uShares_c20200930__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PrivatePlacementsMember_zKZOpv7l2jIj">382,246 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">warrants with an exercise price of CAD$<span id="xdx_90B_ecustom--WarrantExercisePrice_iI_uCADPShares_c20200930__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PrivatePlacementsMember_z0FbrShRuvUc">10.42 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">($<span id="xdx_90C_ecustom--WarrantExercisePrice_iI_c20200930__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PrivatePlacementsMember_zAbrcYCqMQr9">7.80</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">) per warrant with an expiry date of twenty-four months from the Liquidity Event. As the warrants have an exercise price denominated in a currency other than the Company’s functional currency, they are derivative financial instrument measured at fair value at the end of each reporting period. As at October 31, 2022, the fair value of the warrants was determined to be $<span id="xdx_905_ecustom--FairValueOfWarrantsLiability_iI_c20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PrivatePlacementsMember_z2UUVfy6MnF6">8,655 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and was estimated using the Black-Scholes Options Pricing Model using the following assumptions: fair value of the underlying stock – CAD$<span id="xdx_900_ecustom--DerivativeFairValueSharePrice_iI_pid_uCADPShares_c20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PrivatePlacementsMember_zl2jnr66lRN5">1.49</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, expected dividend yield – <span id="xdx_904_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PrivatePlacementsMember_zSgqXq1ewHLk">0</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%, expected volatility – <span id="xdx_900_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PrivatePlacementsMember_zN6cyGa8ghq5">72</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%, risk-free interest rate – <span id="xdx_906_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PrivatePlacementsMember_zIGHNDCywfC9">3.90</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">% and an expected remaining life – <span id="xdx_90E_ecustom--DescriptionOfExpectedRemainingLife_pid_dtY_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PrivatePlacementsMember_zCldPViol204">1.76 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">years. (2021 - $<span id="xdx_90F_ecustom--FairValueOfWarrantsLiability_iI_c20211031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PrivatePlacementsMember_zNCM6Fjr3m35">764,106 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">based on the Black-Scholes Option Pricing Model using the following assumptions: fair value of the underlying stock – CAD$<span id="xdx_90F_ecustom--DerivativeFairValueSharePrice_iI_pid_uCADPShares_c20211031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PrivatePlacementsMember_zJSKHwa70Qy7" title="Fair value">5.64</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, expected dividend yield – <span id="xdx_900_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_c20201101__20211031__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PrivatePlacementsMember__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zwRfGpnK2zC4">0</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%, expected volatility – <span id="xdx_90A_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20201101__20211031__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PrivatePlacementsMember__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zpEtPw1ZJ5te">100</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%, risk-free interest rate – <span id="xdx_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20201101__20211031__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PrivatePlacementsMember__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zS4hmSdRl4f7" title="Risk-free interest rate">1.11</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">% and an expected remaining life – <span id="xdx_901_ecustom--DescriptionOfExpectedRemainingLife_pid_dtY_c20201101__20211031__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--PrivatePlacementsMember__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zPmqjgk14732" title="Expected remaining life">1.66 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">years).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>13.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>DERIVATIVE WARRANT LIABILITY (continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In August 2022, in connection with the units issued as part of the Company’s IPO, the Company issued <span id="xdx_90C_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_pid_uShares_c20200831__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--InitialPublicOfferingMember_zzKKOtY0oce7">3,728,549 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">warrants with an exercise price of $<span id="xdx_902_ecustom--WarrantExercisePrice_iI_c20200831__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--InitialPublicOfferingMember_zlBvSzYmEeQ">4.16 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per warrant with an expiry date of five years from the date of issuance. The warrants contain a cashless exercise provision which enables the holder to receive common shares equal to the fair value of the warrants based on the number of warrants to be exercise multiplied by the fair value of the common shares less the exercise price with the difference divided by the fair value of the share. If a warrant holder exercises this option, there will be variability in the number of shares issued, therefore they are a derivative financial instrument measured at fair value at the end of each reporting period. As at October 31, 2022, the fair value of the warrants was determined to be $<span id="xdx_901_ecustom--FairValueOfWarrant_pid_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--InitialPublicOfferingMember_z34WMNKQhGcd">1,097,323 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and was estimated using the Black-Scholes Options Pricing Model using the following assumptions: fair value of the underlying stock – $<span id="xdx_901_ecustom--DerivativeFairValueSharePrice_iI_pid_c20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--InitialPublicOfferingMember_zqfv8nAjrNYb">1.09</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, expected dividend yield – <span id="xdx_90E_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--InitialPublicOfferingMember_ztk8vbzbGgql">0</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%, expected volatility – <span id="xdx_90A_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--InitialPublicOfferingMember_zjwLya3Ck3we">67</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%, risk-free interest rate – <span id="xdx_908_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--InitialPublicOfferingMember_zPM05YeNmnR7">3.43</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">% and an expected remaining life – <span id="xdx_90F_ecustom--DescriptionOfExpectedRemainingLife_pid_dtY_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--InitialPublicOfferingMember_zPb9dVxv0zwa">4.76 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In August 2022, in connection with the units issued as part of its December Senior Secured Promissory Notes, the Company issued <span id="xdx_90E_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_pid_uShares_c20200831__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--DecemberSeniorSecuredPromissoryNotesMember_zwDt9e8ESkDd">360,577 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">warrants with an exercise price of $<span id="xdx_905_ecustom--WarrantExercisePrice_iI_pid_c20200831__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--DecemberSeniorSecuredPromissoryNotesMember_zghhA7kKwZq7">4.16 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per warrant with an expiry date of five years from the date of issuance. The warrants contain a cashless exercise provision which enables the holder to receive common shares equal to the fair value of the warrants based on the number of warrants to be exercise multiplied by the fair value of the common shares less the exercise price with the difference divided by the fair value of the share. If a warrant holder exercises this option, there will be variability in the number of shares issued, therefore they are a derivative financial instrument measured at fair value at the end of each reporting period. At issuance, the fair value of the warrants was determined to be $<span id="xdx_908_ecustom--FairValueOfWarrant_pid_c20220801__20220831__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--DecemberSeniorSecuredPromissoryNotesMember_zcL56JytBQt1" title="Fair value of warrant">488,147 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and was estimated using the Black-Scholes Options Pricing Model using the following assumptions: fair value of the underlying stock – $<span id="xdx_90E_ecustom--DerivativeFairValueSharePrice_iI_pid_c20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--DecemberSeniorSecuredPromissoryNotesMember_ztydR7jsbCU3" title="Fair value">2.81</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, expected dividend yield – <span id="xdx_90C_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--DecemberSeniorSecuredPromissoryNotesMember_zPWqo8lWLGf1" title="Expected dividend yield">0</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%, expected volatility – <span id="xdx_90A_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--DecemberSeniorSecuredPromissoryNotesMember_z4RdUMzZbTzi" title="Expected volatility">66</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%, rick-free interest rate – <span id="xdx_903_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20220801__20220831__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--InitialPublicOfferingMember_zA8opXApomjd" title="Risk-free interest rate">2.79</span>% and an expected remaining life – <span id="xdx_905_ecustom--DescriptionOfExpectedRemainingLife_pid_dtY_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--DecemberSeniorSecuredPromissoryNotesMember_zEFp9duiW2h4" title="Expected remaining life">5 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">years. </span>As at October 31, 2022, the fair value of the warrants was determined to be $<span id="xdx_907_ecustom--FairValueOfWarrantsLiability_iI_c20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--InitialPublicOfferingMember__ifrs-full--CounterpartiesAxis__custom--UnderwriterMember_ztsu1nuCmg31" title="Fair value of warrants liability">106,119 </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and was estimated using the Black-Scholes Options Pricing Model using the following assumptions: fair value of the underlying stock – $<span id="xdx_901_ecustom--DerivativeFairValueSharePrice_iI_pid_c20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--InitialPublicOfferingMember__ifrs-full--CounterpartiesAxis__custom--UnderwriterMember_zXlnCiJe9o5c" title="Derivative fair value share price">1.09</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, expected dividend yield – <span id="xdx_904_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--InitialPublicOfferingMember__ifrs-full--CounterpartiesAxis__custom--UnderwriterMember_z5btIS28tvR7" title="Expected dividend yield">0</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%, expected volatility – <span id="xdx_908_ecustom--ExpectedExpectedVolatilityAsPercentage_pid_dp_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--InitialPublicOfferingMember__ifrs-full--CounterpartiesAxis__custom--UnderwriterMember_zF8XViHnIQR6" title="Expected volatility">67</span>%, rick-free interest rate – <span id="xdx_908_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--InitialPublicOfferingMember__ifrs-full--CounterpartiesAxis__custom--UnderwriterMember_z1JDYqOUIoqj" title="Risk-free interest rate">3.43</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">% and an expected remaining life – <span id="xdx_907_ecustom--DescriptionOfExpectedRemainingLife_pid_dtY_c20211101__20221031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--TypesOfFinancialLiabilitiesAxis__custom--InitialPublicOfferingMember__ifrs-full--CounterpartiesAxis__custom--UnderwriterMember_zAI1jbOcSQ63" title="Expected remaining life">4.76 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_ecustom--DisclosureOfDerivativeWarrantLiabilityExplanatory_z0OyfVJ2k7G3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is a continuity of the Company’s derivative warrant liability:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/><span id="xdx_8BE_z8e3gJWP1Iw8" style="display: none">SCHEDULE OF DERIVATIVE WARRANT LIABILITY</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_4B7_zMt4JS3Ugmnh" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_439_c20200201__20210131_eifrs-full--WarrantLiability_iS_zebbDkUuuO8f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif">Balance, January 31, 2020</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1350">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_404_ecustom--IssuanceOfWarrants_z8dKXtBNf7Sk" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued during the period</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">953,850</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eifrs-full--IncreaseDecreaseInCreditDerivativeFairValue_zOZbPWCk5Hld" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Change in fair value of derivative</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">536,209</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_43C_c20210201__20211031_eifrs-full--WarrantLiability_iS_z2riTeYp1Swe" style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif">Balance, January 31, 2021</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,490,059</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eifrs-full--IncreaseDecreaseInCreditDerivativeFairValue_zZk8C9CQ7Xo8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Change in fair value of derivative</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">92,918</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_435_c20211101__20221031_eifrs-full--WarrantLiability_iS_zEnBXhTgVPwh" style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif">Balance, October 31, 2021</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,582,977</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_43F_c20211101__20221031_eifrs-full--WarrantLiability_iS_zXYSEYoikQtc" style="display: none; vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif">Beginning balance</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,582,977</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_ecustom--IssuanceOfWarrants_zs9Lh422p2jk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued during the period</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,535,852</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eifrs-full--IncreaseDecreaseInCreditDerivativeFairValue_zEacneyLZ1Md" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Change in fair value of derivative</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(5,740,202</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_40C_ecustom--DerecognitionOfWarrantDerivativeLiability_ze1DMSctyzy4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Derecognition of warrant derivative</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(136,047</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_434_c20211101__20221031_eifrs-full--WarrantLiability_iE_zsvhS9goJR72" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Balance, October 31, 2022</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,242,580</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_43E_c20211101__20221031_eifrs-full--WarrantLiability_iE_zb5k7JNVZyva" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending b<span style="font-family: Times New Roman, Times, Serif">alance</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,242,580</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AE_zRVuKFET2y2b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 0; text-align: justify; background-color: white"><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 9.7pt 0pt 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 0; text-align: justify; background-color: white"><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 9.7pt 0pt 0; text-align: justify; background-color: white"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022Q4 | BRSH |
Fair Value Of Warrants Liability
FairValueOfWarrantsLiability
|
818871 | usd |
| CY2022Q4 | BRSH |
Derivative Fair Value Share Price
DerivativeFairValueSharePrice
|
5.64 | |
| CY2022 | ifrs-full |
Expected Dividend As Percentage Share Options Granted
ExpectedDividendAsPercentageShareOptionsGranted
|
0 | pure |
| CY2022 | ifrs-full |
Description Of Expected Volatility Share Options Granted
DescriptionOfExpectedVolatilityShareOptionsGranted
|
1 | pure |
| CY2022 | ifrs-full |
Description Of Risk Free Interest Rate Share Options Granted
DescriptionOfRiskFreeInterestRateShareOptionsGranted
|
0.0111 | pure |
| CY2022 | BRSH |
Description Of Expected Remaining Life
DescriptionOfExpectedRemainingLife
|
P1Y7M28D | |
| CY2022 | BRSH |
Disclosure Of Derivative Warrant Liability Explanatory
DisclosureOfDerivativeWarrantLiabilityExplanatory
|
<p id="xdx_896_ecustom--DisclosureOfDerivativeWarrantLiabilityExplanatory_z0OyfVJ2k7G3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is a continuity of the Company’s derivative warrant liability:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/><span id="xdx_8BE_z8e3gJWP1Iw8" style="display: none">SCHEDULE OF DERIVATIVE WARRANT LIABILITY</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_4B7_zMt4JS3Ugmnh" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_439_c20200201__20210131_eifrs-full--WarrantLiability_iS_zebbDkUuuO8f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif">Balance, January 31, 2020</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1350">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_404_ecustom--IssuanceOfWarrants_z8dKXtBNf7Sk" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued during the period</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">953,850</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eifrs-full--IncreaseDecreaseInCreditDerivativeFairValue_zOZbPWCk5Hld" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Change in fair value of derivative</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">536,209</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_43C_c20210201__20211031_eifrs-full--WarrantLiability_iS_z2riTeYp1Swe" style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif">Balance, January 31, 2021</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,490,059</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eifrs-full--IncreaseDecreaseInCreditDerivativeFairValue_zZk8C9CQ7Xo8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Change in fair value of derivative</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">92,918</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_435_c20211101__20221031_eifrs-full--WarrantLiability_iS_zEnBXhTgVPwh" style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif">Balance, October 31, 2021</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,582,977</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_43F_c20211101__20221031_eifrs-full--WarrantLiability_iS_zXYSEYoikQtc" style="display: none; vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif">Beginning balance</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,582,977</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_ecustom--IssuanceOfWarrants_zs9Lh422p2jk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued during the period</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,535,852</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eifrs-full--IncreaseDecreaseInCreditDerivativeFairValue_zEacneyLZ1Md" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Change in fair value of derivative</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(5,740,202</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_40C_ecustom--DerecognitionOfWarrantDerivativeLiability_ze1DMSctyzy4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Derecognition of warrant derivative</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(136,047</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_434_c20211101__20221031_eifrs-full--WarrantLiability_iE_zsvhS9goJR72" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Balance, October 31, 2022</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,242,580</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_43E_c20211101__20221031_eifrs-full--WarrantLiability_iE_zb5k7JNVZyva" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending b<span style="font-family: Times New Roman, Times, Serif">alance</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,242,580</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2021 | BRSH |
Issuance Of Warrants
IssuanceOfWarrants
|
953850 | usd |
| CY2021 | ifrs-full |
Increase Decrease In Credit Derivative Fair Value
IncreaseDecreaseInCreditDerivativeFairValue
|
536209 | usd |
| CY2021Q1 | ifrs-full |
Warrant Liability
WarrantLiability
|
1490059 | usd |
| ifrs-full |
Increase Decrease In Credit Derivative Fair Value
IncreaseDecreaseInCreditDerivativeFairValue
|
92918 | usd | |
| CY2021Q4 | ifrs-full |
Warrant Liability
WarrantLiability
|
1582977 | usd |
| CY2021Q4 | ifrs-full |
Warrant Liability
WarrantLiability
|
1582977 | usd |
| CY2022 | BRSH |
Issuance Of Warrants
IssuanceOfWarrants
|
5535852 | usd |
| CY2022 | ifrs-full |
Increase Decrease In Credit Derivative Fair Value
IncreaseDecreaseInCreditDerivativeFairValue
|
-5740202 | usd |
| CY2022 | BRSH |
Derecognition Of Warrant Derivative Liability
DerecognitionOfWarrantDerivativeLiability
|
-136047 | usd |
| CY2022Q4 | ifrs-full |
Warrant Liability
WarrantLiability
|
1242580 | usd |
| CY2022Q4 | ifrs-full |
Warrant Liability
WarrantLiability
|
1242580 | usd |
| CY2022 | BRSH |
Disclosure Of Other Loss Explanatory
DisclosureOfOtherLossExplanatory
|
<p id="xdx_802_ecustom--DisclosureOfOtherLossExplanatory_zak7R2DqmDg4" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>14. <span id="xdx_82D_zdxwMeJu7e1g">OTHER LOSS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2022, the Company fell victim to a cyber-scam that resulted in the Company making an inappropriate payment of $<span id="xdx_90F_ecustom--OtherLoss_c20211101__20221031_zcWlIix2VF4h" title="Other loss">166,150</span>. The Company is in the process of filing an insurance claim, however, at this time it is unknown as to whether the amount can be recovered.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | BRSH |
Other Loss
OtherLoss
|
166150 | usd |
| CY2022 | ifrs-full |
Disclosure Of Financial Risk Management Explanatory
DisclosureOfFinancialRiskManagementExplanatory
|
<p id="xdx_80F_eifrs-full--DisclosureOfFinancialRiskManagementExplanatory_z21R7hQqtYD" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>15. </b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82B_zp7YDpFvs3if">FINANCIAL INSTRUMENT RISK MANAGEMENT</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 28.35pt; text-align: justify; text-indent: -28.35pt; background-color: white"><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 9.7pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Classification of financial instruments</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 0; text-align: justify; text-indent: 28.35pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eifrs-full--DisclosureOfFairValueMeasurementOfAssetsExplanatory_zNxBnAYj5och" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets included in the statement of financial position are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_z96trESE0IJk" style="display: none">SCHEDULE OF FINANCIAL ASSETS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">Level in fair<br/> value<br/> hierarchy</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_493_20221031_zC6RHVcw7LYe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_491_20211031_zEsiBxi55wrf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20210131_zPQdfi70txe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amortized cost:</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_eifrs-full--CashAndCashEquivalents_iI_zqLASaC5yZfe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 40%"><span style="font-family: Times New Roman, Times, Serif">Cash</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">72,921</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">14,530</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">692,647</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_408_eifrs-full--ShorttermDepositsNotClassifiedAsCashEquivalents_iI_zRP6XloOqdc7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Term deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">18,506</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-sec-ix-hidden: xdx2ixbrl1387">-</span></p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-sec-ix-hidden: xdx2ixbrl1388">-</span></p></td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--TradeAndOtherCurrentReceivables_iI_zyrFwcWYpSnc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accounts receivable</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt; text-align: right"/><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">175,256</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">161,047</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">81,159</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eifrs-full--FinancialAssets_iI_zEID4mBpB14a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="font-size: 10pt">Financial assets</span></span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt; text-align: right"/><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="margin: 0">266,683</p></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">175,577</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">773,806</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A1_zjrl4cXNAob9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_89A_eifrs-full--DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory_zmseiEX09kn5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial liabilities included in the statement of financial position are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BB_zCZVi9XstTM5" style="display: none">SCHEDULE OF FINANCIAL LIABILITIES</span> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">Level in fair<br/> value<br/> hierarchy</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_490_20221031_zIVnIEQPYe8d" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20211031_z9pTwtHuX907" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_496_20210131_zsF4dN2eSNuc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amortized cost:</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_409_eifrs-full--TradeAndOtherCurrentPayables_iI_z3zC49HUzOOg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 40%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accounts payable and accrued expenses</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,345,288</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,366,062</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">308,719</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_409_eifrs-full--LoansPayableInDefault_iI_zANno3Byq5Z1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loans payable</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"/><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1404">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">27,144</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">17,580</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"/><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif">FVTPL:</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"/><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_403_eifrs-full--WarrantLiability_iI_hifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zfucxeabRLP9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Warrant derivative liability</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,242,580</td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,582,977</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,490,059</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_405_eifrs-full--FinancialLiabilities_iI_zu81ArkMposg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="font-size: 10pt">Financial liabilities </span></span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt; text-align: right"/><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right">2,587,868</td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,976,183</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,816,358</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A4_zq5O93gbL3D8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Fair value</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial instruments measured at fair value are classified into one of three levels in the fair value hierarchy according to the relative reliability of the inputs used to estimate the fair values. The three levels of the fair value hierarchy are:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 – Inputs other than quoted prices that are observable for the asset or liability either directly or indirectly; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 – Inputs that are not based on observable market data.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying value of the Company’s cash, term deposits, accounts receivable and accounts payable and accrued liabilities as at approximate their fair value due to their short terms to maturity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table shows the valuation techniques used in measuring Level 3 fair values for the derivative liability as well as the significant unobservable inputs used.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Type</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Valuation technique</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Key inputs</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Inter-relationship between significant inputs and fair value measurement</b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Warrant derivative liability</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the warrant derivative liability at initial recognition and at period-end has been calculated using the Black Scholes option pricing model.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Key observable inputs</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● Share price</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● Risk free interest rate</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● Dividend yield</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Key unobservable inputs</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● Expected volatility</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The estimated fair value would increase (decrease) if:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● The share price was higher (lower)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● The risk-free interest rate was higher (lower)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● The dividend yield was lower (higher)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">● The expected volatility was higher (lower)</span></p></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>15.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FINANCIAL INSTRUMENT RISK MANAGEMENT (continued)</b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_eifrs-full--DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory_zDmD59sOBA24" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the fair values of the derivative liability, reasonably possible changes to the expected volatility, the most significant unobservable input would have the following effects:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_zgPo10wfUop3" style="display: none">SCHEDULE OF UNOBSERVABLE INPUTS LIABILITY</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center; font-size: 10pt; font-weight: bold">Unobservable Inputs</td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Change</b></span></td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-size: 10pt; font-weight: bold"> </td> <td colspan="11" style="border-bottom: Black 1.5pt solid; text-align: center; font-size: 10pt; font-weight: bold">Impact on comprehensive loss</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 12pt"> </td><td style="text-align: right; font-size: 12pt"> </td> <td colspan="2" style="text-align: right; font-size: 12pt"> </td><td style="text-align: right; font-size: 12pt"> </td><td style="text-align: right; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12 months ended October 31, 2022</b></span></td><td style="text-align: right; font-weight: bold"> </td><td style="text-align: right"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9 months ended October 31, 2021</b></span></td><td style="text-align: right"> </td><td style="text-align: right; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12 months ended </b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"/><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>January 31, 2021</b></span></td><td style="text-align: right; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; width: 36%; font-size: 10pt">Volatility</td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right"><span id="xdx_90E_eifrs-full--SignificantUnobservableInputLiabilities_iI_uPure_c20221031__ifrs-full--UnobservableInputsAxis__ifrs-full--HistoricalVolatilityForSharesMeasurementInputMember_zZgc0a0GV6j4" title="Volatility percentage">20</span></td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left">%</td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right"><span id="xdx_908_eifrs-full--SignificantUnobservableInputEntitysOwnEquityInstruments_iI_uUSD_c20221031__ifrs-full--UnobservableInputsAxis__ifrs-full--HistoricalVolatilityForSharesMeasurementInputMember_zrz59tiQSjQ8" title="Volatility">537,641</span></td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right"><span id="xdx_901_eifrs-full--SignificantUnobservableInputEntitysOwnEquityInstruments_iI_uUSD_c20211031__ifrs-full--UnobservableInputsAxis__ifrs-full--HistoricalVolatilityForSharesMeasurementInputMember_zaXHHHyvH86j" title="Volatility">258,303</span></td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right"><span id="xdx_904_eifrs-full--SignificantUnobservableInputEntitysOwnEquityInstruments_iI_uUSD_c20210131__ifrs-full--UnobservableInputsAxis__ifrs-full--HistoricalVolatilityForSharesMeasurementInputMember_zPlv50UDQnAd" title="Volatility">144,370</span></td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none"/></span></p> <p id="xdx_8A0_zpEFCd3Epzxb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is exposed in varying degrees to a variety of financial instrument related risks. The Board of Directors approves and monitors the risk management processes, inclusive of documented investment policies, counterparty limits, and controlling and reporting structures.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Credit risk</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s principal financial assets are cash and trade accounts receivable. The Company’s credit risk is primarily concentrated in its cash which is held with institutions with a high credit worthiness. Credit risk is not concentrated with any particular customer. The Company’s accounts receivable consists primarily of GST receivable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s maximum credit risk exposure is $<span id="xdx_905_eifrs-full--MaximumExposureToCreditRisk_iI_c20221031_z9ExClfoLcIe" title="Maximum credit risk">175,256</span></span><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 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Liquidity risk</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they fall due. The Company has a planning and budgeting process in place to help determine the funds required to support the Company’s normal operating requirements on an ongoing basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Historically, the Company’s primary source of funding has been the issuance of equity securities for cash, primarily through the issuance of preferred shares. The Company’s access to financing is always uncertain. There can be no assurance of continued access to significant equity funding.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_ecustom--DisclosureOfSignificantContractualMaturitiesFinancialLiabilitiesExplanatory_zF8q5CrW2Gog" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is an analysis of the contractual maturities of the Company’s financial liabilities as at October 31, 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_zcFHRHvj75dk" style="display: none">SCHEDULE OF ANALYSIS OF CONTRACTUAL MATURITIES FINANCIAL LIABILITIES</span> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_491_20221031__ifrs-full--CreationDateAxis__custom--WithOneYearMember_z4f3qA22pxfj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">Within one year</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49E_20221031__ifrs-full--CreationDateAxis__custom--BetweenOneAndFiveYearsMember_zzuo8EPuUQ31" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">Between one<br/> and five years</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49C_20221031__ifrs-full--CreationDateAxis__custom--MoreThanFiveYearsMember_z6Rjg5Ug9od5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">More than five<br/> years</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40F_eifrs-full--TradeAndOtherCurrentPayables_iI_z8aYLLmkdiy2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Accounts payable and accrued expenses</span></td><td style="width: 2%; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,345,288</span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right"> <span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1431">-</span></span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right"> <span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1432">-</span></span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A9_zSXB0uf8h2b2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Foreign exchange risk </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign currency risk arises from fluctuations in foreign currencies versus the United States dollar that could adversely affect reported balances and transactions denominated in those currencies. As at October 31, 2022, a portion of the Company’s financial assets are held in Canadian dollars. The Company’s objective in managing its foreign currency risk is to minimize its net exposure to foreign currency cash flows by transacting, to the greatest extent possible, with third parties in United States dollars. The Company does not currently use foreign exchange contracts to hedge its exposure of its foreign currency cash flows as management has determined that this risk is not significant at this point in time. The Company is not exposed to any material foreign currency risk.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Interest rate risk</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest rate risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company is not exposed to any material interest rate risk.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Capital Management</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">In the management of capital, the Company includes components of shareholders’ equity. The Company aims to manage its capital resources to ensure financial strength and to maximize its financial flexibility by maintaining strong liquidity and by utilizing alternative sources of capital including equity, debt and bank loans or lines of credit to fund continued growth. The Company sets the amount of capital in proportion to risk and based on the availability of funding sources. The Company manages the capital structure and makes adjustments to it in light of changes in economic conditions and the risk characteristics of the underlying assets. Issuance of equity has been the primary source of capital to date. Additional debt and/or equity financing may be pursued in future as deemed appropriate to balance debt and equity. To maintain or adjust the capital structure, the Company may issue new shares, take on additional debt or sell assets to reduce debt.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><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 0 0pt 0.5in; text-align: justify; background-color: white"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BRUUSH ORAL CARE INC.</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTES TO THE FINANCIAL STATEMENTS</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed in U.S. dollars)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Twelve months ended October 31, 2022, nine months ended October 31, 2021 and twelve months ended January 31, 2021</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Disclosure Of Fair Value Measurement Of Assets Explanatory
DisclosureOfFairValueMeasurementOfAssetsExplanatory
|
<p id="xdx_894_eifrs-full--DisclosureOfFairValueMeasurementOfAssetsExplanatory_zNxBnAYj5och" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets included in the statement of financial position are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_z96trESE0IJk" style="display: none">SCHEDULE OF FINANCIAL ASSETS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">Level in fair<br/> value<br/> hierarchy</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_493_20221031_zC6RHVcw7LYe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_491_20211031_zEsiBxi55wrf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20210131_zPQdfi70txe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amortized cost:</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_eifrs-full--CashAndCashEquivalents_iI_zqLASaC5yZfe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 40%"><span style="font-family: Times New Roman, Times, Serif">Cash</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">72,921</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">14,530</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">692,647</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_408_eifrs-full--ShorttermDepositsNotClassifiedAsCashEquivalents_iI_zRP6XloOqdc7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Term deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">18,506</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-sec-ix-hidden: xdx2ixbrl1387">-</span></p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-sec-ix-hidden: xdx2ixbrl1388">-</span></p></td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--TradeAndOtherCurrentReceivables_iI_zyrFwcWYpSnc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accounts receivable</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt; text-align: right"/><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">175,256</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">161,047</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">81,159</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eifrs-full--FinancialAssets_iI_zEID4mBpB14a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="font-size: 10pt">Financial assets</span></span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt; text-align: right"/><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="margin: 0">266,683</p></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">175,577</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">773,806</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2022Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
72921 | usd |
| CY2021Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
14530 | usd |
| CY2021Q1 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
692647 | usd |
| CY2022Q4 | ifrs-full |
Shortterm Deposits Not Classified As Cash Equivalents
ShorttermDepositsNotClassifiedAsCashEquivalents
|
18506 | usd |
| CY2022Q4 | ifrs-full |
Trade And Other Current Receivables
TradeAndOtherCurrentReceivables
|
175256 | usd |
| CY2021Q4 | ifrs-full |
Trade And Other Current Receivables
TradeAndOtherCurrentReceivables
|
161047 | usd |
| CY2021Q1 | ifrs-full |
Trade And Other Current Receivables
TradeAndOtherCurrentReceivables
|
81159 | usd |
| CY2022Q4 | ifrs-full |
Financial Assets
FinancialAssets
|
266683 | usd |
| CY2021Q4 | ifrs-full |
Financial Assets
FinancialAssets
|
175577 | usd |
| CY2021Q1 | ifrs-full |
Financial Assets
FinancialAssets
|
773806 | usd |
| CY2022 | ifrs-full |
Disclosure Of Fair Value Measurement Of Liabilities Explanatory
DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory
|
<p id="xdx_89A_eifrs-full--DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory_zmseiEX09kn5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.7pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial liabilities included in the statement of financial position are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BB_zCZVi9XstTM5" style="display: none">SCHEDULE OF FINANCIAL LIABILITIES</span> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">Level in fair<br/> value<br/> hierarchy</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_490_20221031_zIVnIEQPYe8d" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20211031_z9pTwtHuX907" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">October 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_496_20210131_zsF4dN2eSNuc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amortized cost:</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_409_eifrs-full--TradeAndOtherCurrentPayables_iI_z3zC49HUzOOg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 40%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accounts payable and accrued expenses</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,345,288</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,366,062</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">308,719</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_409_eifrs-full--LoansPayableInDefault_iI_zANno3Byq5Z1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loans payable</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"/><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1404">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">27,144</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">17,580</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"/><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif">FVTPL:</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"/><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_403_eifrs-full--WarrantLiability_iI_hifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zfucxeabRLP9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Warrant derivative liability</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,242,580</td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,582,977</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,490,059</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_405_eifrs-full--FinancialLiabilities_iI_zu81ArkMposg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="font-size: 10pt">Financial liabilities </span></span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt; text-align: right"/><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right">2,587,868</td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,976,183</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,816,358</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2022Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
1345288 | usd |
| CY2021Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
3366062 | usd |
| CY2021Q1 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
308719 | usd |
| CY2021Q4 | ifrs-full |
Loans Payable In Default
LoansPayableInDefault
|
27144 | usd |
| CY2021Q1 | ifrs-full |
Loans Payable In Default
LoansPayableInDefault
|
17580 | usd |
| CY2022Q4 | ifrs-full |
Financial Liabilities
FinancialLiabilities
|
2587868 | usd |
| CY2021Q4 | ifrs-full |
Financial Liabilities
FinancialLiabilities
|
4976183 | usd |
| CY2021Q1 | ifrs-full |
Financial Liabilities
FinancialLiabilities
|
1816358 | usd |
| CY2022 | ifrs-full |
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Liabilities Explanatory
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory
|
<p id="xdx_898_eifrs-full--DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory_zDmD59sOBA24" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the fair values of the derivative liability, reasonably possible changes to the expected volatility, the most significant unobservable input would have the following effects:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_zgPo10wfUop3" style="display: none">SCHEDULE OF UNOBSERVABLE INPUTS LIABILITY</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center; font-size: 10pt; font-weight: bold">Unobservable Inputs</td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Change</b></span></td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-size: 10pt; font-weight: bold"> </td> <td colspan="11" style="border-bottom: Black 1.5pt solid; text-align: center; font-size: 10pt; font-weight: bold">Impact on comprehensive loss</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; font-size: 12pt"> </td><td style="text-align: right; font-size: 12pt"> </td> <td colspan="2" style="text-align: right; font-size: 12pt"> </td><td style="text-align: right; font-size: 12pt"> </td><td style="text-align: right; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12 months ended October 31, 2022</b></span></td><td style="text-align: right; font-weight: bold"> </td><td style="text-align: right"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9 months ended October 31, 2021</b></span></td><td style="text-align: right"> </td><td style="text-align: right; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12 months ended </b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"/><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>January 31, 2021</b></span></td><td style="text-align: right; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; width: 36%; font-size: 10pt">Volatility</td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right"><span id="xdx_90E_eifrs-full--SignificantUnobservableInputLiabilities_iI_uPure_c20221031__ifrs-full--UnobservableInputsAxis__ifrs-full--HistoricalVolatilityForSharesMeasurementInputMember_zZgc0a0GV6j4" title="Volatility percentage">20</span></td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left">%</td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right"><span id="xdx_908_eifrs-full--SignificantUnobservableInputEntitysOwnEquityInstruments_iI_uUSD_c20221031__ifrs-full--UnobservableInputsAxis__ifrs-full--HistoricalVolatilityForSharesMeasurementInputMember_zrz59tiQSjQ8" title="Volatility">537,641</span></td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right"><span id="xdx_901_eifrs-full--SignificantUnobservableInputEntitysOwnEquityInstruments_iI_uUSD_c20211031__ifrs-full--UnobservableInputsAxis__ifrs-full--HistoricalVolatilityForSharesMeasurementInputMember_zaXHHHyvH86j" title="Volatility">258,303</span></td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 2.5pt; width: 2%"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right"><span id="xdx_904_eifrs-full--SignificantUnobservableInputEntitysOwnEquityInstruments_iI_uUSD_c20210131__ifrs-full--UnobservableInputsAxis__ifrs-full--HistoricalVolatilityForSharesMeasurementInputMember_zPlv50UDQnAd" title="Volatility">144,370</span></td><td style="padding-bottom: 2.5pt; width: 1%; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none"/></span></p> | |
| CY2022Q4 | ifrs-full |
Maximum Exposure To Credit Risk
MaximumExposureToCreditRisk
|
175256 | usd |
| CY2021 | ifrs-full |
Profit Loss
ProfitLoss
|
-8890431 | usd |
| CY2022 | ifrs-full |
Applicable Tax Rate
ApplicableTaxRate
|
0.2650 | pure |
| ifrs-full |
Applicable Tax Rate
ApplicableTaxRate
|
0.2650 | pure | |
| CY2021 | ifrs-full |
Applicable Tax Rate
ApplicableTaxRate
|
0.2650 | pure |
| CY2022 | ifrs-full |
Tax Expense Income At Applicable Tax Rate
TaxExpenseIncomeAtApplicableTaxRate
|
-2322797 | usd |
| CY2022 | BRSH |
Disclosure Of Significant Contractual Maturities Financial Liabilities Explanatory
DisclosureOfSignificantContractualMaturitiesFinancialLiabilitiesExplanatory
|
<p id="xdx_89B_ecustom--DisclosureOfSignificantContractualMaturitiesFinancialLiabilitiesExplanatory_zF8q5CrW2Gog" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is an analysis of the contractual maturities of the Company’s financial liabilities as at October 31, 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_zcFHRHvj75dk" style="display: none">SCHEDULE OF ANALYSIS OF CONTRACTUAL MATURITIES FINANCIAL LIABILITIES</span> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_491_20221031__ifrs-full--CreationDateAxis__custom--WithOneYearMember_z4f3qA22pxfj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">Within one year</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49E_20221031__ifrs-full--CreationDateAxis__custom--BetweenOneAndFiveYearsMember_zzuo8EPuUQ31" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">Between one<br/> and five years</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49C_20221031__ifrs-full--CreationDateAxis__custom--MoreThanFiveYearsMember_z6Rjg5Ug9od5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">More than five<br/> years</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40F_eifrs-full--TradeAndOtherCurrentPayables_iI_z8aYLLmkdiy2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Accounts payable and accrued expenses</span></td><td style="width: 2%; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,345,288</span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right"> <span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1431">-</span></span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right"> <span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1432">-</span></span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2022 | ifrs-full |
Disclosure Of Entitys Reportable Segments Explanatory
DisclosureOfEntitysReportableSegmentsExplanatory
|
<p id="xdx_80B_eifrs-full--DisclosureOfEntitysReportableSegmentsExplanatory_zehbwCbrBfU1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>16. </b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_827_zj6yQqjXxVhc">SEGMENTED INFORMATION</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_893_eifrs-full--DisclosureOfGeographicalAreasExplanatory_z5Y1do9jw8R4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s breakdown of sales by geographical region is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B4_z8LsgrbwOtsl" style="display: none">SCHEDULE OF SALES BY GEOGRAPHICAL REGION</span> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49C_20211101__20221031_zAtyHPh6bKNd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">12-months ended<br/> October 31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20210201__20211031_zOsIAdcWIv8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">9-months ended<br/> October 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_494_20200201__20210131_z6hJQzVRwW85" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">12-months ended<br/> January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40F_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--UnitedStateOfAmericaMember_zCmIbCSaR6B8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">United States of America</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,656,215</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,238,259</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">512,094</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_405_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--Canada.Member_zq1y1zLChavj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Canada</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">976,227</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">727,182</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">389,068</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40A_eifrs-full--Revenue_zouCTCBztSfd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif"> <span style="font-size: 10pt">Revenue</span></span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,632,442</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,965,441</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">901,162</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AF_zOnocWuDxU8j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_89B_eifrs-full--DisclosureOfProductsAndServicesExplanatory_z1yPWXLcYQ9l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s breakdown of sales by product segment is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BE_z1fvbsLSMGtb" style="display: none">SCHEDULE OF SALES BY PRODUCT SEGMENT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49C_20211101__20221031_zHJsEUo5AM3k" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">12-months ended<br/> October 31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20210201__20211031_ztKYBK86UC49" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">9-months ended<br/> October 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_494_20200201__20210131_zr2ow6S8loS" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">12-months ended<br/> January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40E_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--DevicesMember_zMF02ahxD6bk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Devices</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,663,939</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,367,778</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">817,778</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--ConsumablesMember_zEAzcr8SjONd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Consumables</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">968,503</td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">597,663</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">83,384</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_407_eifrs-full--Revenue_zMGe9c8ocM6b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif"> <span style="font-size: 10pt">Revenue</span></span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right">2,632,442</td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,965,441</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">901,162</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A8_z77EzacgVqa9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | ifrs-full |
Disclosure Of Geographical Areas Explanatory
DisclosureOfGeographicalAreasExplanatory
|
<p id="xdx_893_eifrs-full--DisclosureOfGeographicalAreasExplanatory_z5Y1do9jw8R4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s breakdown of sales by geographical region is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B4_z8LsgrbwOtsl" style="display: none">SCHEDULE OF SALES BY GEOGRAPHICAL REGION</span> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49C_20211101__20221031_zAtyHPh6bKNd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">12-months ended<br/> October 31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20210201__20211031_zOsIAdcWIv8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">9-months ended<br/> October 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_494_20200201__20210131_z6hJQzVRwW85" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">12-months ended<br/> January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40F_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--UnitedStateOfAmericaMember_zCmIbCSaR6B8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">United States of America</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,656,215</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,238,259</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">512,094</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_405_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--Canada.Member_zq1y1zLChavj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Canada</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">976,227</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">727,182</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">389,068</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40A_eifrs-full--Revenue_zouCTCBztSfd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif"> <span style="font-size: 10pt">Revenue</span></span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,632,442</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,965,441</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">901,162</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2022 | ifrs-full |
Revenue
Revenue
|
2632442 | usd |
| ifrs-full |
Revenue
Revenue
|
1965441 | usd | |
| CY2021 | ifrs-full |
Revenue
Revenue
|
901162 | usd |
| CY2022 | ifrs-full |
Disclosure Of Products And Services Explanatory
DisclosureOfProductsAndServicesExplanatory
|
<p id="xdx_89B_eifrs-full--DisclosureOfProductsAndServicesExplanatory_z1yPWXLcYQ9l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s breakdown of sales by product segment is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BE_z1fvbsLSMGtb" style="display: none">SCHEDULE OF SALES BY PRODUCT SEGMENT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49C_20211101__20221031_zHJsEUo5AM3k" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">12-months ended<br/> October 31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20210201__20211031_ztKYBK86UC49" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">9-months ended<br/> October 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_494_20200201__20210131_zr2ow6S8loS" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">12-months ended<br/> January 31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40E_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--DevicesMember_zMF02ahxD6bk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Devices</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,663,939</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,367,778</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">817,778</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--ConsumablesMember_zEAzcr8SjONd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Consumables</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">968,503</td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">597,663</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">83,384</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_407_eifrs-full--Revenue_zMGe9c8ocM6b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif"> <span style="font-size: 10pt">Revenue</span></span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right">2,632,442</td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,965,441</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">901,162</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2022 | ifrs-full |
Revenue
Revenue
|
2632442 | usd |
| ifrs-full |
Revenue
Revenue
|
1965441 | usd | |
| CY2021 | ifrs-full |
Revenue
Revenue
|
901162 | usd |
| CY2022 | ifrs-full |
Disclosure Of Income Tax Explanatory
DisclosureOfIncomeTaxExplanatory
|
<p id="xdx_80E_eifrs-full--DisclosureOfIncomeTaxExplanatory_zn0l8h3e48wd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>17. </b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82E_zU7MFbthD06k">INCOME TAXES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p id="xdx_894_ecustom--DisclosureOfEffectiveIncomeTaxRateReconciliationsExplanatory_zwOuAyGT0oCg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"> <span id="xdx_8BB_zUWlZI8dXlrj" style="display: none">SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSES (RECOVERY)</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20211101__20221031_zaOwf5I5OjTj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">12-months ended<br/> October 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20210201__20211031_zoKRAGdWyIB2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">9-months ended<br/> October 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20200201__20210131_zkcfdU2NsjC6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">12-months ended<br/> January 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eifrs-full--ProfitLoss_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Net loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(8,765,271</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(4,211,271</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(8,890,431</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--ApplicableTaxRate_dp_zSqtmI3Xzyy5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Statutory income tax rate</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">26.50</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">26.50</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">26.50</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr id="xdx_40C_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_ztqaD3FE57c4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Income tax benefit computed at the statutory tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,322,797</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,115,987</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,355,964</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--TaxEffectOfExpenseNotDeductibleInDeterminingTaxablesProfitTaxLoss_z4uVPMfLgW8h" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Non-deductible items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,375,505</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,336</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,457,569</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_zBrLfG9BxxVj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Financing fees charged to equity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(487,828</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1485">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(106,022</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--TaxEffectFromChangeInTaxRate_zD7us48p5dRj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Change in tax assets not recognized</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">4,186,130</p></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,053,651</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,004,417</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_zJt60wuVqFV4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"> Income tax recovery</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1492">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1493">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1494">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_z6ofOCS4LAT3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_893_eifrs-full--DisclosureOfDeferredTaxesExplanatory_z41L0LKhfkUh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company had the following unrecognized deferred tax assets and liabilities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zeaV1BmIXWWg" style="display: none">SCHEDULE OF DEFERRED TAX ASSET AND LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20221031_zMbFDaV3fBU" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">October 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20211031_zgJHvjSs9sr4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">October 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20210131_z5IJ6aMdOZn5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">January 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_400_ecustom--NoncapitalLosses_iI_maDTAz0C9_ziKwsS9gdQri" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Non-capital losses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">6,357,780</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,541,736</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,467,401</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--Equipment_iI_maDTAz0C9_z3PlwqsYttc3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,549</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">520</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1504">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--ShareIssuanceCosts_iI_maDTAz0C9_zN2ybKioBXC3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Share issuance costs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">432,671</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">63,613</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">84,818</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DeferredTaxAssets_iTI_pp0p0_mtDTAz0C9_maNDTAzDjT_zJrkaC6r9bb2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,792,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,605,869</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,552,219</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--UnrecognizedDeferredTaxAssets_iI_pp0p0_msNDTAzDjT_zxo4M8MMoyR" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Unrecognized deferred tax assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,792,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,605,869</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,552,219</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--NetDeferredTaxAssets_iTI_pp0p0_mtNDTAzDjT_zOgkiH7kcWy3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> Net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1518">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1519">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1520">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_z71sougqtrXk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2022, the Company had approximately $<span id="xdx_902_ecustom--NoncapitalLosses_iI_c20221031__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zYMgERdGCNe7">24,000,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in non-capital losses expiring as between 2038 and 2042.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2022 | BRSH |
Disclosure Of Effective Income Tax Rate Reconciliations Explanatory
DisclosureOfEffectiveIncomeTaxRateReconciliationsExplanatory
|
<p id="xdx_894_ecustom--DisclosureOfEffectiveIncomeTaxRateReconciliationsExplanatory_zwOuAyGT0oCg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"> <span id="xdx_8BB_zUWlZI8dXlrj" style="display: none">SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSES (RECOVERY)</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20211101__20221031_zaOwf5I5OjTj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">12-months ended<br/> October 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20210201__20211031_zoKRAGdWyIB2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">9-months ended<br/> October 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20200201__20210131_zkcfdU2NsjC6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">12-months ended<br/> January 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eifrs-full--ProfitLoss_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Net loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(8,765,271</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(4,211,271</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(8,890,431</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--ApplicableTaxRate_dp_zSqtmI3Xzyy5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Statutory income tax rate</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">26.50</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">26.50</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">26.50</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr id="xdx_40C_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_ztqaD3FE57c4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Income tax benefit computed at the statutory tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,322,797</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,115,987</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,355,964</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--TaxEffectOfExpenseNotDeductibleInDeterminingTaxablesProfitTaxLoss_z4uVPMfLgW8h" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Non-deductible items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,375,505</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,336</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,457,569</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_zBrLfG9BxxVj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Financing fees charged to equity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(487,828</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1485">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(106,022</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--TaxEffectFromChangeInTaxRate_zD7us48p5dRj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Change in tax assets not recognized</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">4,186,130</p></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,053,651</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,004,417</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_zJt60wuVqFV4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"> Income tax recovery</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1492">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1493">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1494">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> | |
| CY2022 | ifrs-full |
Profit Loss
ProfitLoss
|
-8765271 | usd |
| ifrs-full |
Profit Loss
ProfitLoss
|
-4211271 | usd | |
| ifrs-full |
Tax Expense Income At Applicable Tax Rate
TaxExpenseIncomeAtApplicableTaxRate
|
-1115987 | usd | |
| CY2021 | ifrs-full |
Tax Expense Income At Applicable Tax Rate
TaxExpenseIncomeAtApplicableTaxRate
|
-2355964 | usd |
| CY2022 | BRSH |
Tax Effect Of Expense Not Deductible In Determining Taxables Profit Tax Loss
TaxEffectOfExpenseNotDeductibleInDeterminingTaxablesProfitTaxLoss
|
-1375505 | usd |
| BRSH |
Tax Effect Of Expense Not Deductible In Determining Taxables Profit Tax Loss
TaxEffectOfExpenseNotDeductibleInDeterminingTaxablesProfitTaxLoss
|
62336 | usd | |
| CY2021 | BRSH |
Tax Effect Of Expense Not Deductible In Determining Taxables Profit Tax Loss
TaxEffectOfExpenseNotDeductibleInDeterminingTaxablesProfitTaxLoss
|
1457569 | usd |
| CY2022 | ifrs-full |
Other Tax Effects For Reconciliation Between Accounting Profit And Tax Expense Income
OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
|
-487828 | usd |
| CY2021 | ifrs-full |
Other Tax Effects For Reconciliation Between Accounting Profit And Tax Expense Income
OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
|
-106022 | usd |
| CY2022 | ifrs-full |
Tax Effect From Change In Tax Rate
TaxEffectFromChangeInTaxRate
|
4186130 | usd |
| ifrs-full |
Tax Effect From Change In Tax Rate
TaxEffectFromChangeInTaxRate
|
1053651 | usd | |
| CY2021 | ifrs-full |
Tax Effect From Change In Tax Rate
TaxEffectFromChangeInTaxRate
|
1004417 | usd |
| CY2022 | ifrs-full |
Disclosure Of Deferred Taxes Explanatory
DisclosureOfDeferredTaxesExplanatory
|
<p id="xdx_893_eifrs-full--DisclosureOfDeferredTaxesExplanatory_z41L0LKhfkUh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company had the following unrecognized deferred tax assets and liabilities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zeaV1BmIXWWg" style="display: none">SCHEDULE OF DEFERRED TAX ASSET AND LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20221031_zMbFDaV3fBU" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">October 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20211031_zgJHvjSs9sr4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">October 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20210131_z5IJ6aMdOZn5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">January 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_400_ecustom--NoncapitalLosses_iI_maDTAz0C9_ziKwsS9gdQri" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Non-capital losses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">6,357,780</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,541,736</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,467,401</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--Equipment_iI_maDTAz0C9_z3PlwqsYttc3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,549</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">520</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1504">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--ShareIssuanceCosts_iI_maDTAz0C9_zN2ybKioBXC3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Share issuance costs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">432,671</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">63,613</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">84,818</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DeferredTaxAssets_iTI_pp0p0_mtDTAz0C9_maNDTAzDjT_zJrkaC6r9bb2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,792,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,605,869</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,552,219</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--UnrecognizedDeferredTaxAssets_iI_pp0p0_msNDTAzDjT_zxo4M8MMoyR" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Unrecognized deferred tax assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,792,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,605,869</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,552,219</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--NetDeferredTaxAssets_iTI_pp0p0_mtNDTAzDjT_zOgkiH7kcWy3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> Net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1518">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1519">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1520">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> | |
| CY2022Q4 | BRSH |
Noncapital Losses
NoncapitalLosses
|
6357780 | usd |
| CY2021Q4 | BRSH |
Noncapital Losses
NoncapitalLosses
|
2541736 | usd |
| CY2021Q1 | BRSH |
Noncapital Losses
NoncapitalLosses
|
1467401 | usd |
| CY2022Q4 | BRSH |
Equipment
Equipment
|
1549 | usd |
| CY2021Q4 | BRSH |
Equipment
Equipment
|
520 | usd |
| CY2022Q4 | BRSH |
Share Issuance Costs
ShareIssuanceCosts
|
432671 | usd |
| CY2021Q4 | BRSH |
Share Issuance Costs
ShareIssuanceCosts
|
63613 | usd |
| CY2021Q1 | BRSH |
Share Issuance Costs
ShareIssuanceCosts
|
84818 | usd |
| CY2022Q4 | ifrs-full |
Deferred Tax Assets
DeferredTaxAssets
|
6792000 | usd |
| CY2021Q4 | ifrs-full |
Deferred Tax Assets
DeferredTaxAssets
|
2605869 | usd |
| CY2021Q1 | ifrs-full |
Deferred Tax Assets
DeferredTaxAssets
|
1552219 | usd |
| CY2022Q4 | BRSH |
Unrecognized Deferred Tax Assets
UnrecognizedDeferredTaxAssets
|
-6792000 | usd |
| CY2021Q4 | BRSH |
Unrecognized Deferred Tax Assets
UnrecognizedDeferredTaxAssets
|
-2605869 | usd |
| CY2021Q1 | BRSH |
Unrecognized Deferred Tax Assets
UnrecognizedDeferredTaxAssets
|
-1552219 | usd |
| CY2022 | ifrs-full |
Disclosure Of Events After Reporting Period Explanatory
DisclosureOfEventsAfterReportingPeriodExplanatory
|
<p id="xdx_80E_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_zwxNveGTWkO7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>18. </b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_827_zZgi9wc45DLg">SUBSEQUENT EVENTS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><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 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On December 9, 2022, the Company closed a private placement pursuant to a securities purchase agreement with institutional investors. The Company issued <span id="xdx_90B_eifrs-full--NumberOfSharesIssued_iI_c20221209__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zlR0NIZVBMpg" title="Number of shares issued">2,966,667</span> units and <span id="xdx_90B_ecustom--NumberOfSharesPrefundedIssued_iI_c20221209__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zwJCyCBRL5Pj" title="Number of shares pre-funded issued">1,950,001</span> pre-funded units at a purchase price of $<span id="xdx_900_eifrs-full--ParValuePerShare_iI_c20221209__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zZ1kacMAzvfl" title="Par value per share">0.60</span> per unit for gross proceeds of $<span id="xdx_90D_eifrs-full--ProceedsFromIssuingShares_c20221208__20221209__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_znzkuGZgok1i" title="Proceeds from issuing shares">2,948,050</span>. The pre-funded units were sold at the same price less the pre-funded warrant exercise price of $<span id="xdx_90C_eifrs-full--ParValuePerShare_iI_c20221209__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zG4gQuekV1Pi" title="Par value per share">0.001</span>. Each unit and pre-funded unit consist of one share of common stock and one non-tradable warrant exercisable for one share of common stock at a price of $<span id="xdx_900_eifrs-full--ParValuePerShare_iI_c20221209__ifrs-full--ComponentsOfEquityAxis__custom--WarrantReserveOneMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zTnO8hWr18t5" title="Par value per share">0.60</span>. The warrants have a term of <span id="xdx_90F_ecustom--WarrantTerm_dtY_c20221208__20221209__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zbUpEVy6xN6k" title="Warrant term">5.5</span> years from the issuance date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0">In connection with the private placement, the Company paid share issuance costs of $<span id="xdx_902_eifrs-full--PaymentsForShareIssueCosts_c20221208__20221209__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zpzw41tqWNE4" title="Payments for share issue costs">623,750</span> consisting of $<span id="xdx_904_ecustom--UnderwritingFees_c20221208__20221209__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_z6sLji24VBx8" title="Underwriting fees">295,000</span> in underwriting fees, $<span id="xdx_905_ecustom--LegalFee_c20221208__20221209__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zcQXypCJhW25" title="Legal fees">132,500</span> in legal fees and $<span id="xdx_90D_eifrs-full--OtherExpenseByNature_c20221208__20221209__ifrs-full--ComponentsOfEquityAxis__custom--PrivatePlacementsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zA6zQhMrLthh" title="Other expenses, by nature">196,250</span> in other related expenses.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> |
