2023 Q4 Form 20-F Financial Statement
#000106299324008042 Filed on April 04, 2024
Income Statement
Concept | 2023 Q4 | 2023 |
---|---|---|
Revenue | $3.069M | $10.82M |
YoY Change | 28.45% | -1.02% |
Cost Of Revenue | $1.787M | $6.237M |
YoY Change | 32.7% | 3.57% |
Gross Profit | $1.282M | $4.582M |
YoY Change | 22.96% | -6.65% |
Gross Profit Margin | 41.77% | 42.35% |
Selling, General & Admin | $1.291M | $4.699M |
YoY Change | 1.25% | 2.07% |
% of Gross Profit | 100.73% | 102.54% |
Research & Development | $94.31K | $1.125M |
YoY Change | -24.86% | 5.25% |
% of Gross Profit | 7.36% | 24.55% |
Depreciation & Amortization | -$44.49K | $785.5K |
YoY Change | -131.93% | -24.78% |
% of Gross Profit | -3.47% | 17.14% |
Operating Expenses | $1.323M | $1.125M |
YoY Change | -14.78% | 5.25% |
Operating Profit | -$41.06K | $3.458M |
YoY Change | -91.95% | -9.96% |
Interest Expense | -$8.860K | $36.33K |
YoY Change | -104.68% | -82.55% |
% of Operating Profit | 1.05% | |
Other Income/Expense, Net | $40.79K | $40.79K |
YoY Change | -10.96% | -10.96% |
Pretax Income | -$99.79K | -$1.931M |
YoY Change | -66.4% | 62.39% |
Income Tax | $65.58K | $170.5K |
% Of Pretax Income | ||
Net Earnings | -$165.4K | -$2.102M |
YoY Change | -60.66% | 55.07% |
Net Earnings / Revenue | -5.39% | -19.43% |
Basic Earnings Per Share | ||
Diluted Earnings Per Share | $0.00 | -$0.04 |
COMMON SHARES | ||
Basic Shares Outstanding | 54.44M shares | |
Diluted Shares Outstanding |
Balance Sheet
Concept | 2023 Q4 | 2023 |
---|---|---|
SHORT-TERM ASSETS | ||
Cash & Short-Term Investments | $1.434M | $1.434M |
YoY Change | -47.14% | -47.14% |
Cash & Equivalents | ||
Short-Term Investments | ||
Other Short-Term Assets | $134.4K | $134.4K |
YoY Change | 44.82% | 44.82% |
Inventory | $3.376M | $3.376M |
Prepaid Expenses | ||
Receivables | $1.065M | $1.065M |
Other Receivables | $0.00 | $0.00 |
Total Short-Term Assets | $6.010M | $6.010M |
YoY Change | -27.87% | -27.87% |
LONG-TERM ASSETS | ||
Property, Plant & Equipment | $3.155M | $3.155M |
YoY Change | -3.73% | -3.73% |
Goodwill | ||
YoY Change | ||
Intangibles | ||
YoY Change | ||
Long-Term Investments | ||
YoY Change | ||
Other Assets | $67.18K | $67.18K |
YoY Change | 0.0% | 0.0% |
Total Long-Term Assets | $3.694M | $3.694M |
YoY Change | -3.2% | -3.2% |
TOTAL ASSETS | ||
Total Short-Term Assets | $6.010M | $6.010M |
Total Long-Term Assets | $3.694M | $3.694M |
Total Assets | $9.703M | $9.703M |
YoY Change | -20.12% | -20.12% |
SHORT-TERM LIABILITIES | ||
YoY Change | ||
Accounts Payable | $933.4K | $933.4K |
YoY Change | -21.2% | -21.2% |
Accrued Expenses | $22.95K | $22.95K |
YoY Change | ||
Deferred Revenue | ||
YoY Change | ||
Short-Term Debt | $0.00 | $0.00 |
YoY Change | ||
Long-Term Debt Due | $16.64K | $16.64K |
YoY Change | -85.15% | -85.15% |
Total Short-Term Liabilities | $983.0K | $983.0K |
YoY Change | -26.13% | -26.13% |
LONG-TERM LIABILITIES | ||
Long-Term Debt | $0.00 | $0.00 |
YoY Change | -100.0% | -100.0% |
Other Long-Term Liabilities | ||
YoY Change | ||
Total Long-Term Liabilities | $0.00 | $0.00 |
YoY Change | -100.0% | -100.0% |
TOTAL LIABILITIES | ||
Total Short-Term Liabilities | $983.0K | $983.0K |
Total Long-Term Liabilities | $0.00 | $0.00 |
Total Liabilities | $983.0K | $983.0K |
YoY Change | -28.01% | -28.01% |
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 | $8.720M | $8.720M |
YoY Change | ||
Total Liabilities & Shareholders Equity | $9.703M | $9.703M |
YoY Change | -20.12% | -20.12% |
Cashflow Statement
Concept | 2023 Q4 | 2023 |
---|---|---|
OPERATING ACTIVITIES | ||
Net Income | -$165.4K | -$2.102M |
YoY Change | -60.66% | 55.07% |
Depreciation, Depletion And Amortization | -$44.49K | $785.5K |
YoY Change | -131.93% | -24.78% |
Cash From Operating Activities | $124.8K | -$275.3K |
YoY Change | -18.04% | -187.54% |
INVESTING ACTIVITIES | ||
Capital Expenditures | $466.8K | $846.8K |
YoY Change | 129.81% | -6.2% |
Acquisitions | ||
YoY Change | ||
Other Investing Activities | $0.00 | $0.00 |
YoY Change | -100.0% | -100.0% |
Cash From Investing Activities | -$466.8K | -$846.8K |
YoY Change | 92.87% | -3.27% |
FINANCING ACTIVITIES | ||
Cash Dividend Paid | ||
YoY Change | ||
Common Stock Issuance & Retirement, Net | ||
YoY Change | ||
Debt Paid & Issued, Net | ||
YoY Change | ||
Cash From Financing Activities | -45.37K | -155.4K |
YoY Change | 92.08% | 14.6% |
NET CHANGE | ||
Cash From Operating Activities | 124.8K | -275.3K |
Cash From Investing Activities | -466.8K | -846.8K |
Cash From Financing Activities | -45.37K | -155.4K |
Net Change In Cash | -387.4K | -1.277M |
YoY Change | 241.52% | 83.37% |
FREE CASH FLOW | ||
Cash From Operating Activities | $124.8K | -$275.3K |
Capital Expenditures | $466.8K | $846.8K |
Free Cash Flow | -$342.1K | -$1.122M |
YoY Change | 571.67% | 90.69% |
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263446 | usd |
CY2021 | kiq |
Gain On Revaluation Of Derivative Warrant Liability
GainOnRevaluationOfDerivativeWarrantLiability
|
658626 | usd |
CY2023 | ifrs-full |
Adjustments For Unrealised Foreign Exchange Losses Gains
AdjustmentsForUnrealisedForeignExchangeLossesGains
|
1154 | usd |
CY2022 | ifrs-full |
Adjustments For Unrealised Foreign Exchange Losses Gains
AdjustmentsForUnrealisedForeignExchangeLossesGains
|
-31648 | usd |
CY2021 | ifrs-full |
Adjustments For Unrealised Foreign Exchange Losses Gains
AdjustmentsForUnrealisedForeignExchangeLossesGains
|
-9631 | usd |
CY2023 | ifrs-full |
Cash Flows From Used In Operations Before Changes In Working Capital
CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital
|
-1015962 | usd |
CY2022 | ifrs-full |
Cash Flows From Used In Operations Before Changes In Working Capital
CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital
|
-208402 | usd |
CY2021 | ifrs-full |
Cash Flows From Used In Operations Before Changes In Working Capital
CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital
|
-1609074 | usd |
CY2023 | ifrs-full |
Adjustments For Decrease Increase In Trade Account Receivable
AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
|
316568 | usd |
CY2022 | ifrs-full |
Adjustments For Decrease Increase In Trade Account Receivable
AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
|
-574970 | usd |
CY2021 | ifrs-full |
Adjustments For Decrease Increase In Trade Account Receivable
AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
|
-273350 | usd |
CY2023 | kiq |
Adjustments For Decrease Increase In Prepaid Expenses And Deposit
AdjustmentsForDecreaseIncreaseInPrepaidExpensesAndDeposit
|
-41581 | usd |
CY2022 | kiq |
Adjustments For Decrease Increase In Prepaid Expenses And Deposit
AdjustmentsForDecreaseIncreaseInPrepaidExpensesAndDeposit
|
68722 | usd |
CY2021 | kiq |
Adjustments For Decrease Increase In Prepaid Expenses And Deposit
AdjustmentsForDecreaseIncreaseInPrepaidExpensesAndDeposit
|
1249 | usd |
CY2023 | ifrs-full |
Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities
ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
0 | usd |
CY2022 | ifrs-full |
Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities
ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
27339 | usd |
CY2021 | ifrs-full |
Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities
ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
27704 | usd |
CY2023 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
754770 | usd |
CY2022 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
754020 | usd |
CY2021 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
131382 | usd |
CY2023 | kiq |
Deposit On Intangible Assets
DepositOnIntangibleAssets
|
0 | usd |
CY2023 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-846832 | usd |
CY2022 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-875495 | usd |
CY2021 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-401294 | usd |
CY2023 | ifrs-full |
Proceeds From Issuing Shares
ProceedsFromIssuingShares
|
0 | usd |
CY2022 | ifrs-full |
Proceeds From Issuing Shares
ProceedsFromIssuingShares
|
0 | usd |
CY2021 | ifrs-full |
Proceeds From Issuing Shares
ProceedsFromIssuingShares
|
4589849 | usd |
CY2023 | ifrs-full |
Proceeds From Exercise Of Options
ProceedsFromExerciseOfOptions
|
0 | usd |
CY2022 | ifrs-full |
Proceeds From Exercise Of Options
ProceedsFromExerciseOfOptions
|
0 | usd |
CY2021 | ifrs-full |
Proceeds From Exercise Of Options
ProceedsFromExerciseOfOptions
|
55000 | usd |
CY2023 | kiq |
Repurchase Of Restricted Stock
RepurchaseOfRestrictedStock
|
25288 | usd |
CY2022 | kiq |
Repurchase Of Restricted Stock
RepurchaseOfRestrictedStock
|
35269 | usd |
CY2021 | kiq |
Repurchase Of Restricted Stock
RepurchaseOfRestrictedStock
|
0 | usd |
CY2023 | ifrs-full |
Payments Of Lease Liabilities Classified As Financing Activities
PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
|
130081 | usd |
CY2022 | ifrs-full |
Payments Of Lease Liabilities Classified As Financing Activities
PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
|
100310 | usd |
CY2021 | ifrs-full |
Payments Of Lease Liabilities Classified As Financing Activities
PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
|
104493 | usd |
CY2023 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
-155369 | usd |
CY2022 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
-135579 | usd |
CY2021 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
4540356 | usd |
CY2023 | ifrs-full |
Effect Of Exchange Rate Changes On Cash And Cash Equivalents
EffectOfExchangeRateChangesOnCashAndCashEquivalents
|
-1156 | usd |
CY2022 | ifrs-full |
Effect Of Exchange Rate Changes On Cash And Cash Equivalents
EffectOfExchangeRateChangesOnCashAndCashEquivalents
|
31648 | usd |
CY2021 | ifrs-full |
Effect Of Exchange Rate Changes On Cash And Cash Equivalents
EffectOfExchangeRateChangesOnCashAndCashEquivalents
|
12673 | usd |
CY2022 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
-665018 | usd |
CY2021 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
2328415 | usd |
CY2021Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
3377464 | usd |
CY2020Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
1049049 | usd |
CY2023Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
1433838 | usd |
CY2023 | ifrs-full |
Description Of Accounting Policy For Intangible Assets Other Than Goodwill Explanatory
DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory
|
<div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(b)<span style="width:6.28pt;display:inline-block"> </span>Intangible assets</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Intangible assets acquired separately are measured on initial recognition at cost. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and accumulated impairment losses, if any. The useful lives of intangible assets are assessed as either finite or indefinite.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Intangible assets with finite lives are amortized over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed at least at the end of each reporting period. A change in the expected useful life of the expected pattern of consumption of future economic benefits embodied in the asset is accounted for by changing the amortization period or method, as appropriate, and treated as changes in accounting estimates. The assessment of indefinite life is reviewed annually to determine whether the indefinite life continues to be supportable. If not, the change in useful life from indefinite to finite is made on a prospective basis.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company amortizes intangible assets with finite lives on a straight-line basis over their estimated useful lives as follows:</span></span></p> <table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%"> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Patents</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 5 years</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Rights</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 2 years</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Intellectual Property</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 7 years</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> </table> <p style="margin-left:54pt;text-align:justify;margin-top:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Amortization begins when the intangible asset is ready for use. Product and technology development costs, which meet the criteria for deferral and are expected to provide future economic benefits with reasonable certainty, are deferred and amortized over the estimated life of the products or technology once commercialization commences.</span></span></p> </div> | |
CY2023 | ifrs-full |
Description Of Accounting Policy For Property Plant And Equipment Explanatory
DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory
|
<div> <p style="margin-left:54pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(c)<span style="width:6.34pt;text-indent:0pt;display:inline-block"> </span>Property, plant and equipment</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Property, plant and equipment are stated at cost less accumulated amortization and accumulated impairment losses, if any. Leasehold improvements and prototypes are amortized on a straight-line basis over the lease term and estimated useful life respectively. Amortization is calculated over the estimated useful life of the property, plant and equipment at the following annual rates:</span></span></p> <table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%"> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Building</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 4% declining-balance</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Production equipment</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 20% declining-balance</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Leasehold improvements</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 5 year straight-line</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Prototypes</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 2 year straight-line</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> </table> </div> | |
CY2021Q4 | kiq |
Royalty License Fee Term
RoyaltyLicenseFeeTerm
|
P10Y | |
CY2023 | kiq |
Description Of Annual Franchise Tax Known As Texas Margin Tax
DescriptionOfAnnualFranchiseTaxKnownAsTexasMarginTax
|
the Texas margin tax, which is equal to 1% of the lesser of: (a) 70% of a taxable entity's revenue; and (b) 100% of total revenue less, at the election of the taxpayer: (i) cost of goods sold; or (ii) compensation. | |
CY2021Q4 | kiq |
Discount On Royalty Payment
DiscountOnRoyaltyPayment
|
0.50 | pure |
CY2021Q4 | kiq |
Cumulative Remaining License Fees
CumulativeRemainingLicenseFees
|
50000 | usd |
CY2023 | kiq |
Capitalized To Intellectual Property
CapitalizedToIntellectualProperty
|
0 | usd |
CY2022 | kiq |
Capitalized To Intellectual Property
CapitalizedToIntellectualProperty
|
301338 | usd |
CY2023Q4 | kiq |
Deposit
Deposit
|
67181 | usd |
CY2023 | ifrs-full |
Description Of Accounting Policy For Financial Instruments Explanatory
DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory
|
<div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(k)<span style="width:6.34pt;display:inline-block"> </span>Financial instruments</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(i)<span style="width:8.62pt;display:inline-block"> </span>Financial assets</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Initial recognition and measurement</span></span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company recognizes a financial asset when it becomes a party to the contractual provisions of the instrument. A financial asset is measured initially at fair value plus, for an item not at fair value through profit or loss, transaction costs that are directly attributable to its acquisition or issue. On initial recognition, a financial asset is classified as measured at amortized cost or fair value through profit or loss. A financial asset is measured at amortized cost if it meets the conditions that: i) the asset is held within a business model whose objective is to hold assets to collect contractual cash flows, ii) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding, and iii) is not designated as fair value through profit or loss.</span></span></p> <div></div> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Subsequent measurement</span></span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The subsequent measurement of financial assets depends on their classification as follows:</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i>Financial assets at fair value through profit or loss</i></span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Financial assets measured at fair value through profit and loss are carried in the consolidated statements of financial position at fair value with changes in fair value therein, recognized in the consolidated statements of operations and comprehensive loss. The Company classifies cash as measured at fair value through profit or loss.</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i>Financial assets measured at amortized cost</i></span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">A financial asset is subsequently measured at amortized cost, using the effective interest method and net of any impairment allowance. The Company classifies accounts receivable, prepaid expenses and deposits as measured at amortized cost.</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Derecognition </span></span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">A financial asset or, where applicable a part of a financial asset or part of a group of similar financial assets is derecognized when:</span></span></p> <p style="margin-left:90pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>the contractual rights to receive cash flows from the asset have expired; or</span></span></p> <p style="margin-left:90pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>the Company has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a 'pass-through' arrangement; and either (a) the Company has transferred substantially all the risks and rewards of the asset, or (b) the Company has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(ii)<span style="width:5.9pt;display:inline-block"> </span>Financial liabilities</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Financial liabilities are recognized when the Company becomes a party to the contractual provisions of the financial instrument. A financial liability is derecognized when it is extinguished, discharged, cancelled or when it expires. Financial liabilities are classified as either financial liabilities at fair value through profit or loss or financial liabilities subsequently measured at amortized cost. All interest-related charges are reported in profit or loss within interest expense, if applicable.</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i>Amortized cost</i></span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">A financial liability at amortized cost is initially measured at fair value less transaction costs directly attributable to the issuance of the financial liability. Subsequently, the financial liability is measured at amortized cost based on the effective interest rate method. The Company classifies accounts payable and accrued liabilities, income tax payable and lease liabilities as measured at amortized cost.</span></span></p> <div></div> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i>Fair value through profit or loss ("FVTPL")</i></span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">A financial liability measured at FVTPL is initially measured at fair value with any associated transaction costs being recognized in profit or loss when incurred. Subsequently, the financial liability is re-measured at fair value, and a gain or loss is recognized in profit or loss in the reporting period in which it arises. The Company classifies derivative warrant liability and RSU liability as measured at FVTPL.</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Derecognition </span></span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company derecognizes a financial liability when the financial liability is discharged, cancelled or expired. Generally, the difference between the carrying amount of the financial liability derecognized and the consideration paid and payable, including any non-cash assets transferred or liabilities assumed, is recognized in the consolidated statements of loss and comprehensive loss.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(iii)<span style="width:3.17pt;display:inline-block"> </span>Fair value hierarchy</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company categorizes financial instruments measured at fair value at one of three levels according to the reliability of the inputs used to estimate fair values. The fair value of financial assets and financial liabilities included in Level 1 are determined by reference to quoted prices in active markets for identical assets and liabilities. Financial assets and liabilities in Level 2 are valued using inputs other than quoted prices for which all significant inputs are based on observable market data. Level 3 valuations are based on inputs that are not based on observable market data.</span></span></p> </div> | |
CY2023 | ifrs-full |
Description Of Accounting Policy For Leases Explanatory
DescriptionOfAccountingPolicyForLeasesExplanatory
|
<div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(l)<span style="width:8.62pt;display:inline-block"> </span>Leases</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">At inception, the Company assesses whether a contract contains an embedded lease. A contract contains a lease when the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company, as lessee, is required to recognize a right-of-use asset ("ROU asset"), representing its right to use the underlying asset, and a lease liability, representing its obligation to make lease payments.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">IFRS 16 <i>Leases</i>, provides a single lessee accounting model, requiring lessees to recognize assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company recognizes a ROU asset and a lease liability at the commencement of the lease. The ROU asset is initially measured based on the present value of lease payments, plus initial direct cost, less any incentives received. It is subsequently measured at cost less accumulated amortization, impairment losses and adjusted for certain remeasurements of the lease liability. The ROU asset is amortized from the commencement date over the shorter of the lease term or the useful life of the underlying asset. The ROU asset is subject to testing for impairment if there is an indicator of impairment.</span></span></p> <div></div> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by the interest rate implicit in the lease, or if that rate cannot be readily determined, the incremental borrowing rate. The incremental borrowing rate is the rate which the operation would have to pay to borrow over a similar term and with similar security, the funds necessary to obtain an asset of similar value to the ROU asset in a similar economic environment.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease payments included in the measurement of the lease liability are comprised of:</span></span></p> <p style="margin-left:72pt;margin-bottom:0pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>fixed payments, including in-substance fixed payments;</span></span></p> <p style="margin-top:0pt;margin-left:72pt;margin-bottom:0pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;</span></span></p> <p style="margin-top:0pt;margin-left:72pt;margin-bottom:0pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>amounts expected to be payable under a residual value guarantee;</span></span></p> <p style="margin-top:0pt;margin-left:72pt;margin-bottom:0pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>the exercise price under a purchase option that the Company is reasonably certain to exercise;</span></span></p> <p style="margin-top:0pt;margin-left:72pt;margin-bottom:0pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>lease payments in an optional renewal period if the Company is reasonably certain to exercise an extension option; and</span></span></p> <p style="margin-top:0pt;margin-left:72pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>penalties for early termination of a lease unless the Company is reasonably certain not to terminate early.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. It is remeasured when there is a change in future lease payments arising from a change in an index or a rate, a change in the estimate of the amount expected to be payable under a residual value guarantee, or as appropriate, changes in the assessment of whether a purchase or extension option is reasonably certain to be exercised or a termination option is reasonably certain not to be exercised.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Variable lease payments that do not depend on an index or a rate not included in the initial measurement of the ROU asset and lease liability are recognized as an expense in profit or loss in the period in which they are incurred.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The ROU assets are presented within "Property, plant and equipment" and the lease liabilities are presented in "Lease liability" on the consolidated statements of financial position.</span></span></p> </div> | |
CY2023 | ifrs-full |
Disclosure Of Financial Instruments Explanatory
DisclosureOfFinancialInstrumentsExplanatory
|
<div> <p style="text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>5.</strong><span style="width:27.66pt;display:inline-block"> </span><strong>FINANCIAL INSTRUMENTS </strong></span></span></p> <div> <div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Financial instruments are agreements between two parties that result in promises to pay or receive cash or equity instruments. The Company's financial instruments classified as level 1 in the fair value hierarchy are cash, accounts receivable, prepaid expenses, deposits, and accounts payable and accrued liabilities and income tax payable, as their carrying values approximate their fair values due to their short-term nature. The RSU liability is classified as level 1 as its value is based on the market price of the Company's common shares. The derivative warrant liability and lease liability are classified as level 2 and 3 respectively.</span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company has exposure to the following risks from its use of financial instruments:</span></span></p> <p style="margin-left:36pt;margin-bottom:0pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:15pt"> </span>Credit risk;</span></span></p> <p style="margin-top:0pt;margin-left:36pt;margin-bottom:0pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:15pt"> </span>Liquidity risk; and</span></span></p> <p style="margin-top:0pt;margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:15pt"> </span>Market risk.</span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(a)<span style="width:7.28pt;display:inline-block"> </span>Credit risk</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. Cash is held with major Canadian and US financial institutions and the Company's concentration of credit risk for cash and maximum exposure thereto is $1,433,838 (2022 - $2,712,446).</span></span></p> <div></div> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">With respect to its accounts receivable, the Company assesses the credit rating of all customers and maintains provisions for potential credit losses, and any such losses to date have been within management's expectations. The Company's credit risk with respect to accounts receivable and maximum exposure thereto is $972,680 (2022 - $1,240,625). The Company's concentration of credit risk for accounts receivable with respect to its significant customers is as follows: Customer A is $248,948 (2022 - $224,954), Customer B is $257,400 (2022 - $436,400), Customer C is $1,108 (2022 - $148,270) (Note 15). </span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">To reduce the credit risk of accounts receivable, the Company regularly reviews the collectability of the accounts receivable to ensure there is no indication that these amounts will not be fully recoverable. The Company's aging of accounts receivable, excluding goods and services tax receivable, at December 31, 2023 and 2022 is as follows:</span></span></p> <div style="margin-left:54pt"> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December 31, 2023</strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Current</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>748,493</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">644,713</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1 - 60 days</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>211,896</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">537,080</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">61 days and over</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>12,291</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">58,832</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>972,680</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,240,625</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> </table> </div> <p style="margin-left:36pt;text-align:justify;margin-top:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(b)<span style="width:6.28pt;display:inline-block"> </span>Liquidity risk</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Liquidity risk is the risk that the Company will be unable to meet its financial obligations as they fall due. The Company's approach to managing liquidity risk is to ensure, as far as possible, that it will have sufficient liquid funds to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company's reputation.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">At December 31, 2023, the Company has $1,433,838 (2022 - $2,712,446) of cash to settle current liabilities of $983,023 (2022 - $1,330,821) consisting of the following: accounts payable and accrued liabilities of $933,410 (2022 - $1,184,463), income tax payable of $10,024 (2022 - $30,626) the current portion of lease liability of $16,636 (2022 - $112,067), RSU liability of $22,953 (2022 - $Nil) and current portion of the derivative liability of $Nil (2022 - $3,665). All payables classified as current liabilities are due within a year. The amount of the Company's remaining undiscounted contractual maturities for the lease liabilities is approximately $17,352 (2022 - $164,469; due within one to three years) which is due in less than one year (Note 9).</span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(c)<span style="width:6.84pt;display:inline-block"> </span>Market risk</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The significant market risks to which the Company could be exposed are interest rate risk and currency risk.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(i)<span style="width:8.62pt;display:inline-block"> </span>Interest rate risk</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Interest rate risk is the risk that the fair value or future cash flows will fluctuate as a result of changes in market interest rates. The Company is not exposed to significant interest rate risk.</span></span></p> <div></div> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(ii)<span style="width:5.9pt;display:inline-block"> </span>Currency risk</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company is exposed to currency risk to the extent expenditures incurred or funds received, and balances maintained by the Company are denominated in Canadian dollars ("CAD"). The Company does not manage currency risk through hedging or other currency management tools.</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">As at December 31, 2023 and 2022, the Company had the following net monetary assets (liabilities) denominated in CAD (amounts presented in USD):</span></span></p> <div style="margin-left:72pt"> <table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December 30, 2023</strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Cash</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>50,792</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">63,799</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Accounts receivable</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>92,731</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">141,354</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Accounts payable and accrued liabilities</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>(128,670</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(267,124</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>14,853</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(61,971</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> </table> </div> <p style="margin-left:72pt;text-align:justify;margin-top:10pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Based on the above, assuming all other variables remain constant, a 2% (2022 - 7%) weakening or strengthening of the USD against the CAD would result in approximately $297 (2022 - $4,338) foreign exchange loss or gain in the consolidated statements of operations and comprehensive loss.</span></span></p> </div> </div> </div> | |
CY2023Q4 | kiq |
Accounts Receivable Excluding Goods And Services Tax Receivable
AccountsReceivableExcludingGoodsAndServicesTaxReceivable
|
972680 | usd |
CY2022Q4 | kiq |
Accounts Receivable Excluding Goods And Services Tax Receivable
AccountsReceivableExcludingGoodsAndServicesTaxReceivable
|
1240625 | usd |
CY2022Q4 | ifrs-full |
Finished Goods
FinishedGoods
|
132266 | usd |
CY2023Q4 | ifrs-full |
Raw Materials
RawMaterials
|
3275392 | usd |
CY2022Q4 | ifrs-full |
Raw Materials
RawMaterials
|
4011930 | usd |
CY2022Q4 | ifrs-full |
Inventories
Inventories
|
4144196 | usd |
CY2023 | kiq |
Adjustments For Write Down Of Inventory
AdjustmentsForWriteDownOfInventory
|
214225 | usd |
CY2022 | kiq |
Adjustments For Write Down Of Inventory
AdjustmentsForWriteDownOfInventory
|
260040 | usd |
CY2023 | ifrs-full |
Disclosure Of Property Plant And Equipment Explanatory
DisclosureOfPropertyPlantAndEquipmentExplanatory
|
<div> <div> <div> <div> <p style="text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>7.</strong><span style="width:27.66pt;display:inline-block"> </span><strong>PROPERTY, PLANT AND EQUIPMENT</strong></span></span></span></p> </div> </div> </div> <div> <div> <div> <div style="margin-left:36pt"> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Leasehold</span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Production</span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;white-space:nowrap;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Cost</strong></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Land</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Building</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Improvements</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Equipment</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Prototypes</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>ROU Asset</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Total</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance, December 31, 2021</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>12,558</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>2,963,983</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>43,715</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>1,024,226</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>2,583,001</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>316,470</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>6,943,953</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Additions</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>29,191</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>833,572</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>862,763</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Disposals</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(21,347</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(77,684</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(99,031</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance, December 31, 2022</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>12,558</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>2,963,983</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>43,715</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>1,032,070</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>3,338,889</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>316,470</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>7,707,685</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Additions</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>665,496</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>665,496</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Disposals</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(79,010</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(79,010</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance, December 31, 2023</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>12,558</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>2,963,983</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>43,715</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>1,032,070</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>3,925,375</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>316,470</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>8,294,171</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Accumulated Amortization</strong></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance, December 31, 2021</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>797,815</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>39,572</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>716,167</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>1,977,135</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>166,870</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>3,697,559</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Amortization</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>85,356</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>4,143</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>61,364</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>525,916</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>66,489</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>743,268</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Disposals</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(5,942</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(4,462</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(10,404</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance, December 31, 2022</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>883,171</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>43,715</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>771,589</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>2,498,589</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>233,359</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>4,430,423</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Amortization</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>81,992</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>48,317</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>590,784</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>66,489</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>787,582</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Disposals</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(79,010</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(79,010</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance, December 31, 2023</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>965,163</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>43,715</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>819,906</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>3,010,363</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>299,848</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>5,138,995</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:2.25pt double #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Carrying Value</strong></span></span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>December 31, 2023</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>12,558</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>1,998,820</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>212,164</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>915,012</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>16,622</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>3,155,176</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>December 31, 2022</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>12,558</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>2,080,812</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>260,481</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>840,300</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>83,111</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>3,277,262</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> </table> </div> </div> <p style="margin-left:36pt;text-align:justify;margin-top:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Included in inventory is $2,077 (2022 - $3,025; 2021 - $6,774) of amortization related to property, plant and equipment.</span></span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Included in cost of goods sold is $107,631 (2022 - $118,654; 2021 - $131,580) of amortization related to property, plant and equipment.</span></span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Included in amortization expense is $87,875 (2022 - $95,673; 2021 - $133,885) of amortization related to property, plant and equipment.</span></span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Included in research expense is $589,999 (2022 - $525,916; 2021 - $1,011,445) of amortization related to property, plant and equipment.</span></span></span></p> </div> </div> </div> | |
CY2023Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
3155176 | usd |
CY2022Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
3277262 | usd |
CY2023 | ifrs-full |
Disclosure Of Intangible Assets Explanatory
DisclosureOfIntangibleAssetsExplanatory
|
<div> <div> <div> <div> <div> <p style="text-align:justify;margin-top:0px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>8.</strong><span style="width:27.66pt;display:inline-block"> </span><strong>INTANGIBLE ASSETS</strong></span></span></p> </div> </div> </div> </div> <div> <div> <div> <div style="margin-left:36pt"> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Cost</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><br/><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Patent</span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><br/><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Rights</span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Intellectual<br/>Property</span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><br/><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Total</span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2020</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">40,840</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">672,959</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">713,799</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Additions</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">169,973</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">169,973</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2021</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">40,840</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">672,959</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">169,973</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">883,772</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Additions</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">301,338</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">301,338</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">40,840</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">672,959</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">471,311</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,185,110</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Additions</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2023</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff;border-bottom:2.25pt double #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff;border-bottom:2.25pt double #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">40,840</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff;border-bottom:2.25pt double #000000"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff;border-bottom:2.25pt double #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff;border-bottom:2.25pt double #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">672,959</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff;border-bottom:2.25pt double #000000"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff;border-bottom:2.25pt double #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff;border-bottom:2.25pt double #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">471,311</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff;border-bottom:2.25pt double #000000"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff;border-bottom:2.25pt double #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff;border-bottom:2.25pt double #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,185,110</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff;border-bottom:2.25pt double #000000"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Accumulated Amortization</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2020</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">40,840</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">65,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">105,840</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Amortization</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">303,980</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">303,980</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2021</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">40,840</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">368,980</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">409,820</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Amortization</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">303,979</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">303,979</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">40,840</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">672,959</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">713,799</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Amortization</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2023</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">40,840</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">672,959</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">713,799</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Carrying Value</strong></span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31, 2023</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">471,311</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">471,311</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">471,311</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">471,311</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> </table> </div> </div> <p style="margin-left:36pt;text-align:justify;margin-top:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">During the year ended December 31, 2010, the Company entered into an agreement to acquire a patent related to their manway securement systems. The Company is obligated to pay a 5% royalty in accordance with the agreement (Note 15).</span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On November 10, 2016, the Company entered into a technology development agreement to acquire all intellectual property rights (the "Products") of G&J Technologies, Inc. (the "Vendor") for consideration of $217,946, consisting of $25,000 in cash and 250,000 common shares with a fair value of $192,946. The shares were issued during the year ended December 31, 2017. On November 10, 2016, the Vendor also entered into a consulting agreement with the Company for a fee of $10,000 per month.</span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">In addition, the Company will pay an additional $75,000 in cash and issue 750,000 common shares of the Company to the Vendor based on the following milestones:</span></span></p> <p style="margin-left:54pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>$25,000 cash and 250,000 common shares issuable on the filing of the first new patent application related to the Products (the Company paid the cash and issued the shares with a fair value of $208,486 during the year ended December 31, 2017);</span></span></p> <p style="margin-left:54pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>$25,000 cash and 250,000 common shares issuable on the successful completion of a production prototype for the first Product (the Company accrued for the cash payment and shares to be issued with a fair value of $131,527 at December 31, 2017); the cash and shares were issued during the year ended December 31, 2018; and</span></span></p> <p style="margin-left:54pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>$25,000 cash and 250,000 common shares issuable on the completion of the sale of the first ten commercial vehicles incorporating the Products.</span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company is also required to pay a royalty to the Vendor of 2.5% of the net sales earned by the Company, to be paid within 30 days of the end of each calendar quarter. As at December 31, 2023 the Company has not earned any revenue from the sale of the Products.</span></span></p> <div></div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On March 3, 2021, the Company terminated the technology development agreement, including the consulting agreement for $10,000 per month. The Company will still maintain all intellectual property rights acquired under the agreement and will still be liable for the 2.5% royalty. This termination was in the arbitration process and a judgment was rendered on April 25, 2023, awarding G&J Technologies Inc. $465,360 for termination fees, asset payment issued and legal fees. All amounts awarded have been paid as at December 31, 2023.</span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On October 25, 2021, the Company entered into a technology services agreement with a third-party developer (the "Agreement") to further develop its internal intellectual property related to the active suspension control system for no road vehicles. The Agreement consists of total payments of $663,419 ($810,000 CAD). Intellectual property developed under the Agreement will be the property of the Company and certain background technology of the developer will be licensed by the Company for the purpose of manufacturing and selling the related products. The royalty payment for the license will be $27,000 CAD per year for a period of 10 years (the "License Fee") with the first year fee waived and the second year discounted 50%. If the Company purchases a minimum of 10 control systems designed under the Agreement in any year, the License Fee for that year will be waived. The Company may receive an unrestricted license to use the background technology of the developer at any time by paying the cumulative remaining License Fees plus a one-time payment of $50,000.</span></span></p> <p style="margin-left:36pt;text-align:justify;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">During the year ended December 31, 2023, the Company incurred a total of $Nil (2022 $301,338) with this vendor which was capitalized to intellectual property. In addition, the Company had a deposit of $67,181 (2022 - $67,181) at December 31, 2023 to be applied over the term of the Agreement.</span></span></p> </div> </div> </div> | |
CY2023Q4 | ifrs-full |
Intangible Assets Other Than Goodwill
IntangibleAssetsOtherThanGoodwill
|
471311 | usd |
CY2022Q4 | ifrs-full |
Intangible Assets Other Than Goodwill
IntangibleAssetsOtherThanGoodwill
|
471311 | usd |
CY2020Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
149249 | usd |
CY2021 | ifrs-full |
Additions To Rightofuse Assets
AdditionsToRightofuseAssets
|
242957 | usd |
CY2021 | kiq |
Payments For Lease Liabilities
PaymentsForLeaseLiabilities
|
116122 | usd |
CY2021 | ifrs-full |
Interest Expense On Lease Liabilities
InterestExpenseOnLeaseLiabilities
|
11629 | usd |
CY2021Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
287713 | usd |
CY2022 | kiq |
Payments For Lease Liabilities
PaymentsForLeaseLiabilities
|
110503 | usd |
CY2022 | ifrs-full |
Interest Expense On Lease Liabilities
InterestExpenseOnLeaseLiabilities
|
10193 | usd |
CY2022Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
146717 | usd |
CY2023Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
16636 | usd |
CY2023Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
0 | usd |
CY2023Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
16636 | usd |
CY2023 | ifrs-full |
Disclosure Of Derivative Financial Instruments Explanatory
DisclosureOfDerivativeFinancialInstrumentsExplanatory
|
<div> <div> <div> <p style="text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>10. </strong><strong>DERIVATIVE WARRANT LIABILITY</strong></span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company's derivative warrant liability arises as a result of the issuance of warrants exercisable in CAD (Note 11(c)). As the denomination is different from the Company's USD functional currency, the Company recognizes a derivative liability for these warrants and remeasures the liability at the end of each reporting period.</span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Changes in respect of the Company's derivative warrant liability are as follows:</span></span></p> </div> </div> <div> <div> <div style="margin-left:36pt"> <div> <div> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2020</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Fair value of warrants issued</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">925,737</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Fair value of adjustment</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(658,626</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2021</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">267,111</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Fair value of adjustment</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(263,446</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2022</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3,665</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Fair value of adjustment</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(3,665</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Balance, December 31, 2023</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> </table> </div> </div> </div> <div> <div> <p style="margin-left:36pt;text-align:justify;margin-top:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Valuation of the derivative warrant liability requires the use of highly subjective estimates and assumptions. The expected volatility used is based on the Company's historical share prices. The risk-free interest rate for the periods within the expected life of the warrants is based on Canadian government benchmark bond with an approximate equivalent term. The expected life is based on the contractual term. Changes in the underlying assumptions can materially affect the fair value estimates.</span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company uses an option pricing model to estimate the liability's fair value. The following weighted average assumptions were used:</span></span></p> </div> </div> <div style="margin-left:36pt"> <table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%"> <tr> <td style="width:33%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-top:1.5pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td colspan="2" style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>As of December 31,</strong></span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>At Issuance -</strong></span></span></td> </tr> <tr> <td style="width:33%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2022</strong></span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2021</strong></span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>March 4, 2021</strong></span></span></td> </tr> <tr> <td style="width:33%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-top:0.75pt solid #000000;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Risk-free interest rate</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-top:0.75pt solid #000000;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:10pt"> </span>4.06%</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-top:0.75pt solid #000000;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:10pt"> </span>0.95%</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-top:0.75pt solid #000000;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:10pt"> </span>0.28%</span></span></td> </tr> <tr> <td style="width:33%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Expected live</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:10pt"> </span>0.17 years</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:10pt"> </span>1.17 years</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:10pt"> </span>2.00 years</span></span></td> </tr> <tr> <td style="width:33%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Annualized volatility</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:5pt"> </span>87.88%</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:5.5pt"> </span>96.32%</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:5pt"> </span>81.02%</span></span></td> </tr> <tr> <td style="width:33%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Dividend yield</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:10pt"> </span>0.00%</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:10pt"> </span>0.00%</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:9.5pt"> </span>0.00%</span></span></td> </tr> <tr> <td style="width:33%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Fair value per warrant</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:4.5pt"> </span>$0.001</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:5pt"> </span>$0.79</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:4.5pt"> </span>$0.261</span></span></td> </tr> </table> </div> </div> </div> </div> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif;margin-left:36pt">On March 4, 2023, all of the warrants expired unexercised. As a result, the Company revalued the derivative liability to $Nil and recorded a fair value gain of $3,665.</p> | |
CY2020Q4 | ifrs-full |
Warrant Liability
WarrantLiability
|
0 | usd |
CY2021 | kiq |
Fair Value Of Warrant Issued
FairValueOfWarrantIssued
|
925737 | usd |
CY2021 | ifrs-full |
Adjustments For Fair Value Gains Losses
AdjustmentsForFairValueGainsLosses
|
-658626 | usd |
CY2021Q4 | ifrs-full |
Warrant Liability
WarrantLiability
|
267111 | usd |
CY2022 | ifrs-full |
Adjustments For Fair Value Gains Losses
AdjustmentsForFairValueGainsLosses
|
-263446 | usd |
CY2022Q4 | ifrs-full |
Warrant Liability
WarrantLiability
|
3665 | usd |
CY2023Q4 | ifrs-full |
Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019
|
0.76 | |
CY2023Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
1660000 | share |
CY2022Q4 | ifrs-full |
Number Of Share Options Exercisable In Sharebased Payment Arrangement
NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
|
2570000 | share |
CY2023 | kiq |
Number Of Exercisable Share Option Granted In Sharebased Payment Arrangement
NumberOfExercisableShareOptionGrantedInSharebasedPaymentArrangement
|
0 | shares |
CY2023 | kiq |
Number Of Exercisable Share Option Exercise In Sharebased Payment Arrangement
NumberOfExercisableShareOptionExerciseInSharebasedPaymentArrangement
|
0 | shares |
CY2023Q4 | ifrs-full |
Number Of Share Options Exercisable In Sharebased Payment Arrangement
NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
|
1660000 | share |
CY2021Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
3270000 | share |
CY2022 | ifrs-full |
Number Of Share Options Granted In Sharebased Payment Arrangement
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
|
0 | share |
CY2022Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
2570000 | share |
CY2021Q4 | ifrs-full |
Number Of Share Options Exercisable In Sharebased Payment Arrangement
NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
|
2953333 | share |
CY2022 | kiq |
Number Of Exercisable Share Option Granted In Sharebased Payment Arrangement
NumberOfExercisableShareOptionGrantedInSharebasedPaymentArrangement
|
0 | shares |
CY2022Q4 | ifrs-full |
Number Of Share Options Exercisable In Sharebased Payment Arrangement
NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
|
2570000 | share |
CY2021Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
3270000 | share |
CY2021Q4 | ifrs-full |
Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019
|
0.61 | |
CY2022 | ifrs-full |
Number Of Share Options Expired In Sharebased Payment Arrangement
NumberOfShareOptionsExpiredInSharebasedPaymentArrangement
|
690000 | share |
CY2022 | ifrs-full |
Weighted Average Exercise Price Of Share Options Expired In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019
|
0.34 | |
CY2022Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
2570000 | share |
CY2022Q4 | ifrs-full |
Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019
|
0.68 | |
CY2023Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
1660000 | share |
CY2022Q4 | ifrs-full |
Closing Foreign Exchange Rate
ClosingForeignExchangeRate
|
1.3544 | cad_per_usd |
CY2021Q4 | ifrs-full |
Closing Foreign Exchange Rate
ClosingForeignExchangeRate
|
1.2678 | cad_per_usd |
CY2023 | kiq |
Disclosure Of Detailed Information About Restricted Share Units
DisclosureOfDetailedInformationAboutRestrictedShareUnits
|
<div> <div style="margin-left:54pt"> <div> <div> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong> </strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong> </strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding, December 31, 2021</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">355,000</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Forfeited</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:15%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(2,500</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:2%;text-align:left"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Repurchased</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(117,500</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Granted</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">410,000</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;text-align:left"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding, December 31, 2022</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">645,000</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Settled</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:15%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(123,336</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:2%;text-align:left"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Repurchased</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(130,850</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Granted</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">525,000</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;text-align:left"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding, December 31, 2023</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">915,814</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> </tr> </table> </div> </div> </div> </div> | |
CY2023 | ifrs-full |
Disclosure Of Related Party Explanatory
DisclosureOfRelatedPartyExplanatory
|
<div> <p style="text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>12.</strong><span style="width:23.6pt;display:inline-block"> </span><strong>RELATED PARTY TRANSACTIONS</strong></span></span></p> <div> <div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Related party transactions not otherwise described in these consolidated financial statements are shown below. The remuneration of the Company's directors and other members of key management, being the Chief Executive Officer, Chief Financial Officer, and Chief Operating Officer who have the authority and responsibility for planning, directing and controlling the activities of the Company, consist of the following amounts:</span></span></p> <div style="margin-left:36pt"> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December 31,</strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2023</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2022</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Management compensation</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>720,500</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">720,003</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">720,923</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Share-based expense<sup>*</sup></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>81,233</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">105,792</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">104,250</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Directors' fees</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>149,000</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">163,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">163,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">RSU payment**</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>12,904</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">23,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>963,637</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,011,795</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">988,173</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> <p style="margin-left:54pt;text-indent:-18pt;text-align:justify;margin-top:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">*<span style="width:13pt;text-indent:0pt;display:inline-block"> </span>Share-based expense consists of options and RSUs awarded to key management and directors, measured at the fair value of the equity instrument on grant date and does not include any cash compensation. </span></span></p> <p style="margin-left:54pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">**<span style="width:7.77pt;text-indent:0pt;display:inline-block"> </span>RSU payment consists of cash paid for the repurchase of vested RSUs held by key management and directors.</span></span></p> <div> <div></div> </div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">During the year ended December 31, 2023, the Company paid consulting fees of $60,000 (2022 - $60,000; 2021 - $60,000) to a consulting company owned by the spouse of the Chief Executive Officer.</span></span></p> <p style="margin-left:36pt;text-align:justify;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">As at December 31, 2023, there are no amounts due to related parties included in accounts payable and accrued liabilities.</span></span></p> </div> </div> </div> | |
CY2023 | kiq |
Management Compensation
ManagementCompensation
|
720500 | usd |
CY2022 | kiq |
Management Compensation
ManagementCompensation
|
720003 | usd |
CY2021 | kiq |
Management Compensation
ManagementCompensation
|
720923 | usd |
CY2022 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
105792 | usd |
CY2021 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
104250 | usd |
CY2023 | ifrs-full |
Directors Remuneration Expense
DirectorsRemunerationExpense
|
149000 | usd |
CY2022 | ifrs-full |
Directors Remuneration Expense
DirectorsRemunerationExpense
|
163000 | usd |
CY2021 | ifrs-full |
Directors Remuneration Expense
DirectorsRemunerationExpense
|
163000 | usd |
CY2023 | kiq |
Payment Of Restricted Stock Unit
PaymentOfRestrictedStockUnit
|
12904 | usd |
CY2022 | kiq |
Payment Of Restricted Stock Unit
PaymentOfRestrictedStockUnit
|
23000 | usd |
CY2021 | kiq |
Payment Of Restricted Stock Unit
PaymentOfRestrictedStockUnit
|
0 | usd |
CY2023 | ifrs-full |
Key Management Personnel Compensation
KeyManagementPersonnelCompensation
|
963637 | usd |
CY2022 | ifrs-full |
Key Management Personnel Compensation
KeyManagementPersonnelCompensation
|
1011795 | usd |
CY2023 | ifrs-full |
Disclosure Of Income Tax Explanatory
DisclosureOfIncomeTaxExplanatory
|
<div> <p style="text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>13.</strong><span style="width:22.6pt;display:inline-block"> </span><strong>INCOME TAXES</strong></span></span></span></span></p> <div> <div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The Company has $7,900,000 in non-capital losses in Canada that may be applied against future taxable income, expiring between 2039 and 2043. The Company has $Nil in non-capital losses in the US that may be applied against future taxable income.</span></span></span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The tax effect items that give rise to significant portions of the deferred income tax assets and deferred income tax liabilities at December 31, 2023 and 2022 are as follows:</span></span></span></span></p> <div style="margin-left:36pt"> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>December 31,<br/>2023</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>December 31,<br/>2022</span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Deferred income tax assets</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong> </strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Non-capital loss carry-forwards</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>328,375</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>309,510</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Non-capital loss carry-forwards</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>(8,082</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>)</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>38,740</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Deferred income tax assets</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>320,293</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>348,250</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Excess of carrying value over tax value of property, plant and equipment</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>(320,293</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>)</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(348,250</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Deferred income tax liability</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>(320,293</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>)</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(348,250</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;background-color:#e6efff;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Net deferred tax asset (liability)</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>-</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> <p style="margin-left:36pt;text-align:justify;margin-top:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Significant unrecognized tax benefits and unused tax losses for which no deferred tax assets is recognized as of December 31, 2023 and 2022 are as follows:</span></span></span></span></p> <div style="margin-left:36pt"> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>December 31,<br/>2023</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>December 31,<br/>2022</span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Non-capital losses carried forward</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2,138,912</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>1,725,619</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Intangible assets</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>118,287</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>123,623</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Derivative warrant liability</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>-</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>990</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Lease liability</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>4,669</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>39,614</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Unrecognized deductible temporary differences</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2,261,868</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>1,889,846</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> <p style="margin:0pt"> </p> <div></div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Income tax expense differs from the amount that would be computed by applying the Canadian statutory income tax rate of 27.00% (2022 and 2021 - 27.00%) to loss before income taxes as follows:</span></span></span></span></p> <div style="margin-left:36pt"> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>December 31,</strong><br/><strong>2023 </strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>December 31,<br/>2022</span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>December 31,<br/>2021</span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Loss before income taxes</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>(2,101,886</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>)</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(1,189,386</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(2,758,567</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Statutory income tax rate</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>27.00%</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>27.00%</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>27.00%</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Income tax benefit computed at statutory tax rate</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>(567,509</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>)</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(321,134</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(744,813</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Items not deductible for income tax purposes</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>263,791</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>34,640</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(107,916</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Under provision of taxes in prior years</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>(174,600</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>)</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>4,469</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>99,873</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Change in timing differences</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>242,678</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>234,499</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>91,007</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Impact of foreign exchange on tax assets and liabilities</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>(18,970</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>)</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>44,097</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>4,444</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Unused tax losses and tax offsets not recognized</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong><strong>399,572</strong></strong></span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>147,036</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>813,044</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Income tax expense</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>144,962</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>143,607</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>155,639</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Texas margin tax and branch tax</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>25,513</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>22,424</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>17,000</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;background-color:#e6efff;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Income tax expense</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>170,475</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;width:1%;text-align:left;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>166,031</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>172,639</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div> </div> </div> | |
CY2023Q4 | kiq |
Non Capital Loss Carry Forwards
NonCapitalLossCarryForwards
|
328375 | usd |
CY2022Q4 | kiq |
Non Capital Loss Carry Forwards
NonCapitalLossCarryForwards
|
309510 | usd |
CY2023Q4 | ifrs-full |
Deferred Tax Assets
DeferredTaxAssets
|
320293 | usd |
CY2021 | ifrs-full |
Applicable Tax Rate
ApplicableTaxRate
|
0.27 | pure |
CY2022 | ifrs-full |
Applicable Tax Rate
ApplicableTaxRate
|
0.27 | pure |
CY2021 | ifrs-full |
Accounting Profit
AccountingProfit
|
-2758567 | usd |
CY2023 | ifrs-full |
Applicable Tax Rate
ApplicableTaxRate
|
0.27 | pure |
CY2022 | ifrs-full |
Applicable Tax Rate
ApplicableTaxRate
|
0.27 | pure |
CY2021 | ifrs-full |
Applicable Tax Rate
ApplicableTaxRate
|
0.27 | pure |
CY2023 | ifrs-full |
Tax Expense Income At Applicable Tax Rate
TaxExpenseIncomeAtApplicableTaxRate
|
-567509 | usd |
CY2022 | ifrs-full |
Tax Expense Income At Applicable Tax Rate
TaxExpenseIncomeAtApplicableTaxRate
|
-321134 | usd |
CY2021 | ifrs-full |
Tax Expense Income At Applicable Tax Rate
TaxExpenseIncomeAtApplicableTaxRate
|
-744813 | usd |
CY2023 | ifrs-full |
Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss
TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
|
263791 | usd |
CY2022 | ifrs-full |
Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss
TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
|
34640 | usd |
CY2023 | kiq |
Tax Effect Of Change In Timing Differences
TaxEffectOfChangeInTimingDifferences
|
242678 | usd |
CY2022 | kiq |
Tax Effect Of Change In Timing Differences
TaxEffectOfChangeInTimingDifferences
|
234499 | usd |
CY2021 | kiq |
Tax Effect Of Change In Timing Differences
TaxEffectOfChangeInTimingDifferences
|
91007 | usd |
CY2023 | kiq |
Tax Effect Of Impact On Foreign Exchange On Tax Assets And Liabilities
TaxEffectOfImpactOnForeignExchangeOnTaxAssetsAndLiabilities
|
-18970 | usd |
CY2022 | kiq |
Tax Effect Of Impact On Foreign Exchange On Tax Assets And Liabilities
TaxEffectOfImpactOnForeignExchangeOnTaxAssetsAndLiabilities
|
44097 | usd |
CY2021 | kiq |
Tax Effect Of Impact On Foreign Exchange On Tax Assets And Liabilities
TaxEffectOfImpactOnForeignExchangeOnTaxAssetsAndLiabilities
|
4444 | usd |
CY2023 | ifrs-full |
Tax Effect Of Tax Losses
TaxEffectOfTaxLosses
|
399572 | usd |
CY2022 | ifrs-full |
Tax Effect Of Tax Losses
TaxEffectOfTaxLosses
|
147036 | usd |
CY2023 | kiq |
Income Tax Expense Gross
IncomeTaxExpenseGross
|
144962 | usd |
CY2022 | kiq |
Income Tax Expense Gross
IncomeTaxExpenseGross
|
143607 | usd |
CY2021 | kiq |
Income Tax Expense Gross
IncomeTaxExpenseGross
|
155639 | usd |
CY2023 | kiq |
Texas Margin Tax Recovery
TexasMarginTaxRecovery
|
25513 | usd |
CY2022 | kiq |
Texas Margin Tax Recovery
TexasMarginTaxRecovery
|
22424 | usd |
CY2021 | kiq |
Texas Margin Tax Recovery
TexasMarginTaxRecovery
|
17000 | usd |
CY2023 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
170475 | usd |
CY2022 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
166031 | usd |
CY2021 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
172639 | usd |
CY2022 | kiq |
Property Plant And Equipment In Accounts Payable And Accrued Liabilities
PropertyPlantAndEquipmentInAccountsPayableAndAccruedLiabilities
|
108743 | usd |
CY2021 | kiq |
Property Plant And Equipment In Accounts Payable And Accrued Liabilities
PropertyPlantAndEquipmentInAccountsPayableAndAccruedLiabilities
|
0 | usd |
CY2023 | kiq |
Intangible Asset Additions In Accounts Payable And Accrued Liabilities
IntangibleAssetAdditionsInAccountsPayableAndAccruedLiabilities
|
0 | usd |
CY2023 | kiq |
Deposit Applied To Intangible Assets
DepositAppliedToIntangibleAssets
|
0 | usd |
CY2021 | ifrs-full |
Interest Paid Classified As Financing Activities
InterestPaidClassifiedAsFinancingActivities
|
9054 | usd |
CY2023 | ifrs-full |
Income Taxes Paid Refund
IncomeTaxesPaidRefund
|
191731 | usd |
CY2022 | ifrs-full |
Income Taxes Paid Refund
IncomeTaxesPaidRefund
|
57611 | usd |
CY2021 | ifrs-full |
Income Taxes Paid Refund
IncomeTaxesPaidRefund
|
342000 | usd |
CY2023 | kiq |
Sales Royalty
SalesRoyalty
|
0.05 | pure |
CY2023 | ifrs-full |
Revenue From Sale Of Goods
RevenueFromSaleOfGoods
|
0 | usd |
CY2023 | ifrs-full |
Employee Benefits Expense
EmployeeBenefitsExpense
|
4083605 | usd |
CY2023 | dei |
Amendment Flag
AmendmentFlag
|
false | |
CY2023 | dei |
Document Fiscal Year Focus
DocumentFiscalYearFocus
|
2023 | |
CY2023 | dei |
Document Transition Report
DocumentTransitionReport
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Document Shell Company Report
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001-36685 | |
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KELSO TECHNOLOGIES INC. | |
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Z4 | |
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Smythe LLP | |
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995 | |
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Disclosure Of Nature Of Operations Explanatory
DisclosureOfNatureOfOperationsExplanatory
|
<div> <p style="text-align:justify;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><strong style="margin-top:0pt;margin-bottom:0pt">1.</strong><span style="width:27.66pt;display:inline-block;margin-top:0pt;margin-bottom:0pt"> </span><strong style="margin-top:0pt;margin-bottom:0pt">NATURE OF OPERATIONS </strong></span></span></p> <p style="margin-left:36pt;text-align:justify;margin-top:10pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Kelso Technologies Inc. (the "Company") was incorporated under the laws of British Columbia on March 16, 1987. The Company designs, engineers, markets, produces and distributes various proprietary pressure relief valves and manway securement systems designed to reduce the risk of environmental harm due to non-accidental events in the transportation of hazardous commodities via railroad tank cars. In addition, the Company is an engineering development company specializing in proprietary service equipment used in transportation applications. The Company trades on the Toronto Stock Exchange ("TSX") under the symbol "KLS", and the New York Stock Exchange ("NYSE") under the trading symbol "KIQ". The Company listed on the TSX on May 22, 2014 and on the NYSE on October 14, 2014. The Company's head office is located at 13966 18B Avenue, South Surrey, British Columbia, V4A 8J1. Subsequent to year-end, the Company is in the process of delisting from the NYSE (Note 18).</span></span></p> </div> | |
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Disclosure Of Basis Of Preparation Of Financial Statements Explanatory
DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory
|
<div> <p style="text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2.</strong><span style="width:27.66pt;display:inline-block"> </span><strong>BASIS OF PREPARATION </strong></span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(a)<span style="width:6.28pt;display:inline-block"> </span>Statement of compliance</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">These audited consolidated financial statements of the Company have been prepared in accordance with International Financial Reporting Standards ("IFRS"), as issued by the International Accounting Standards Board ("IASB").</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">These consolidated financial statements have been prepared under the historical cost basis, except for financial instruments, which are stated at their fair values. These consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information.</span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(b)<span style="width:5.78pt;display:inline-block"> </span>Basis of presentation and consolidation</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The consolidated financial statements include the accounts of the Company and its integrated wholly owned subsidiaries, Kelso Technologies (USA) Inc., Kel-Flo Industries Inc., KIQ X Industries Inc. and KXI Wildertec Industries Inc. which are all Nevada, USA corporations except KIQ X Industries Inc., and KXI Wildertec Industries Inc., which were incorporated in British Columbia. Intercompany transactions and balances have been eliminated on consolidation. Subsidiaries are consolidated from the date upon which control is acquired by the Company and all material intercompany transactions and balances have been eliminated on consolidation.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Control is achieved when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee.</span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(c)<span style="width:6.34pt;display:inline-block"> </span>Functional and presentation currency</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The functional and presentation currency of the Company and its subsidiaries is the US dollar ("USD").</span></span></p> <div> <div></div> </div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(d)<span style="width:5.78pt;display:inline-block"> </span>Significant management judgments and estimation uncertainty</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The preparation of consolidated financial statements in conformity with IFRS requires the Company's management to undertake a number of judgments, estimates and assumptions that affect amounts reported in the consolidated financial statements and notes thereto. Actual amounts may ultimately differ from these estimates and assumptions. The Company reviews its estimates and underlying assumptions on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and may impact future periods.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i>Significant management judgments </i></span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The following are significant management judgments in applying the accounting policies of the Company that have the most significant effect on recognition and measurement of assets, liabilities, income and expenses:</span></span></p> <p style="margin-left:72pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(i)<span style="width:8.62pt;text-indent:0pt;display:inline-block"> </span>Income taxes</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The extent to which deferred tax assets can be recognized is based on an assessment of the probability of the Company generating future taxable income against which the deferred tax assets can be utilized. In addition, significant judgment is required in classifying transactions and assessing probable outcomes of tax positions taken, and in assessing the impact of any legal or economic limits or uncertainties in various tax jurisdictions.</span></span></p> <p style="margin-left:72pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(ii)<span style="width:5.9pt;text-indent:0pt;display:inline-block"> </span>Functional currency</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The functional currency for the Company and its subsidiaries is the currency of the primary economic environment in which the entity operates. The Company has determined its functional currency and that of its subsidiaries is the USD. Determination of functional currency may involve certain judgments to determine the primary economic environment and the Company reconsiders the functional currency of its entities if there is a change in events and conditions that determined the primary economic environment.</span></span></p> <p style="margin-left:72pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(iii)<span style="width:3.67pt;text-indent:0pt;display:inline-block"> </span>Research and development expenditures</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The application of the Company's accounting policy for research and development expenditures requires judgment in determining whether an activity is determined to be research or development, and if deemed to be development, whether it is probable that future economic benefits will flow to the Company, which may be based on assumptions about future events or circumstances. Estimates and assumptions may change if new information becomes available. If new information becomes available indicating that it is unlikely that future economic benefits will flow to the Company, the amount capitalized is written off to profit or loss in the period the new information becomes available.</span></span></p> <p style="margin-left:72pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(iv)<span style="width:3.62pt;text-indent:0pt;display:inline-block"> </span>Treatment of restricted share units</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The initial treatment of restricted share units ("RSUs") requires management to apply judgment in assessing the terms and conditions of the grant to determine whether RSUs will be equity-settled or cash-settled.</span></span></p> <div> <div></div> </div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(d)<span style="width:5.78pt;display:inline-block"> </span>Significant management judgments and estimation uncertainty (continued)</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i>Estimation uncertainty </i></span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Information about estimates and assumptions that have the most significant effect on the recognition and measurement of assets, liabilities, income and expenses is provided below. Actual results may be substantially different.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(i)<span style="width:8.62pt;display:inline-block"> </span>Impairment of long-lived assets</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Long-lived assets consist of intangible assets and property, plant and equipment.</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">At the end of each reporting period, the Company reviews the carrying amounts of its long-lived assets to determine whether there is any indication that the carrying amount is not recoverable. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Intangible assets with indefinite useful lives and those not in use are tested for impairment annually. When an individual asset does not generate independent cash flows, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Assets are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or groups of assets. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified.</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Recoverable amount is the higher of fair value less costs of disposal and value in use. Fair value is determined as the price that would be received to sell an asset in an orderly transaction between market participants at the measurement date. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(ii)<span style="width:5.9pt;display:inline-block"> </span>Useful lives of depreciable assets</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company reviews its estimate of the useful lives of depreciable assets at each reporting date, based on the expected utilization of the assets. Uncertainties in these estimates relate to technical obsolescence that may change the utilization of certain intangible assets and equipment.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(iii)<span style="width:3.17pt;display:inline-block"> </span>Inventories</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company estimates the net realizable value of inventories, taking into account the most reliable evidence available at each reporting date. The future realization of these inventories may be affected by future technology or other market-driven changes that may reduce future selling prices. A change to these assumptions could impact the Company's inventory valuation and impact gross margins.</span></span></p> <div> <div></div> </div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(d)<span style="width:5.78pt;display:inline-block"> </span>Significant management judgments and estimation uncertainty (continued)</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i>Estimation uncertainty (continued)</i></span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(iv)<span style="width:3.62pt;display:inline-block"> </span>Share-based expense</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company grants share-based awards to certain officers, employees, directors and other eligible persons. For equity settled awards, the fair value is charged to the consolidated statements of operations and comprehensive income loss and credited to reserves, over the vesting period using the graded vesting method, after adjusting for the estimated number of awards that are expected to vest.</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company measures the cost of equity-settled transactions by reference to the fair value of the equity instruments at the date at which they are granted for share-based payments made to employees or others providing similar services. Estimating fair value for share-based payment transactions requires determining the most appropriate valuation model, which is dependent on the terms and conditions of the grant. This estimate also requires making assumptions to determine the most appropriate inputs to the valuation model including the fair value of the underlying common shares, the expected life of the share option or warrant, volatility, expected forfeiture rate and dividend yield. Changes in these assumptions can materially affect the fair value estimate, and therefore, the existing models do not necessarily provide a reliable measure of the fair value of the Company's share-based awards. Warrant liabilities are accounted for as derivative liabilities as they are exercisable in Canadian dollars (Note 10).</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Restricted and deferred share units are measured using the fair value of the shares on the grant date (Note 11).</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(v)<span style="width:6.34pt;display:inline-block"> </span>Allowance for credit losses</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company provides for doubtful debts by analyzing the historical default experience and current information available about a customer's credit worthiness on an account-by-account basis. Uncertainty relates to the actual collectability of customer balances that can vary from the Company's estimation.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(vi)<span style="width:3.62pt;display:inline-block"> </span>Lease liability</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company uses estimation in determining the incremental borrowing rate used to measure the lease liability, specific to the asset, underlying currency, and geographic location. Where the rate implicit in the lease is not readily determinable, the discount rate of the lease obligations is estimated using a discount rate similar to the Company's specific borrowing rate. This rate represents the rate that the Company would incur to obtain the funds necessary to purchase the asset of a similar value, with similar payment terms and security in a similar environment. The Company applies judgement in determining whether the contract contains an identified asset, whether they have the right to control the asset, and the lease term.</span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(e)<span style="width:6.78pt;display:inline-block"> </span>Approval of the consolidated financial statements</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The consolidated financial statements of the Company for year ended December 31, 2023 were approved and authorized for issue by the Board of Directors on March 22, 2024.</span></span></p> <div> <div></div> </div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(f)<span style="width:8.06pt;display:inline-block"> </span>New accounting standards issued but not yet effective</span></span></p> <p style="margin-left:54pt;text-align:justify;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company has performed an assessment of new standards issued by the IASB that are not yet effective. The Company has assessed that the impact of adopting these accounting standards on its consolidated financial statements would not be significant.</span></span></p> </div> | |
CY2023 | ifrs-full |
Disclosure Of Going Concern Explanatory
DisclosureOfGoingConcernExplanatory
|
<div> <div> <div> <div> <div> <p style="text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>3.</strong><span style="width:27.66pt;display:inline-block"> </span><strong>MATERIAL ACCOUNTING POLICIES </strong></span></span></p> </div> </div> </div> <div> <div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The following is a summary of material accounting policies:</span></span></p> <div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(a)<span style="width:6.78pt;display:inline-block"> </span>Inventory</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Inventory components include raw materials and supplies used to assemble valves and manway covers, as well as finished valves and manway covers. All inventories are recorded at the lower of cost on a weighted average basis and net realizable value. The stated value of all inventories includes purchase and assembly costs of all raw materials and supplies, and attributable overhead and amortization. A regular review is undertaken to determine the extent of any provision for obsolescence. When a circumstance that previously caused inventories to be written down below cost no longer exist or when there is clear evidence of an increase in net realizable value because of changed economic circumstances, the amount of the write-down is reversed. The amount of the reversal is limited to the amount of the original write-down.</span></span></p> </div> <div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(b)<span style="width:6.28pt;display:inline-block"> </span>Intangible assets</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Intangible assets acquired separately are measured on initial recognition at cost. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and accumulated impairment losses, if any. The useful lives of intangible assets are assessed as either finite or indefinite.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Intangible assets with finite lives are amortized over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed at least at the end of each reporting period. A change in the expected useful life of the expected pattern of consumption of future economic benefits embodied in the asset is accounted for by changing the amortization period or method, as appropriate, and treated as changes in accounting estimates. The assessment of indefinite life is reviewed annually to determine whether the indefinite life continues to be supportable. If not, the change in useful life from indefinite to finite is made on a prospective basis.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company amortizes intangible assets with finite lives on a straight-line basis over their estimated useful lives as follows:</span></span></p> <table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%"> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Patents</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 5 years</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Rights</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 2 years</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Intellectual Property</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 7 years</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> </table> <p style="margin-left:54pt;text-align:justify;margin-top:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Amortization begins when the intangible asset is ready for use. Product and technology development costs, which meet the criteria for deferral and are expected to provide future economic benefits with reasonable certainty, are deferred and amortized over the estimated life of the products or technology once commercialization commences.</span></span></p> </div> <div> <div></div> </div> <div> <p style="margin-left:54pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(c)<span style="width:6.34pt;text-indent:0pt;display:inline-block"> </span>Property, plant and equipment</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Property, plant and equipment are stated at cost less accumulated amortization and accumulated impairment losses, if any. Leasehold improvements and prototypes are amortized on a straight-line basis over the lease term and estimated useful life respectively. Amortization is calculated over the estimated useful life of the property, plant and equipment at the following annual rates:</span></span></p> <table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%"> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Building</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 4% declining-balance</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Production equipment</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 20% declining-balance</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Leasehold improvements</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 5 year straight-line</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Prototypes</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 2 year straight-line</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> </table> </div> <div> <p style="margin-left:36pt;text-align:justify;margin-top:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(d)<span style="width:6.28pt;display:inline-block"> </span>Revenue recognition</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Revenues from the sale of pressure relief valves, manway securement systems and related products is recognised when all the performance obligations identified in the customer contract, typically consisting of a purchase order, are satisfied. The performance obligations in a typical purchase order are the manufacture of the pressure relief valve, manway securement system and related accessories and delivery of those items. The Company recognizes revenue when collection is reasonably assured.</span></span></p> </div> <div> <p style="text-indent:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(e)<span style="width:6.78pt;text-indent:0pt;display:inline-block"> </span>Impairment of long-lived assets</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company's tangible and intangible assets with definite useful lives are reviewed for any indication of impairment at each statement of financial position date. If indication of impairment exists, the asset's recoverable amount is estimated. Intangible assets not yet available for use or those with indefinite useful lives are tested annually for impairment. An impairment loss is recognized when the carrying amount of an asset, or its cash-generating unit, exceeds its recoverable amount. A cash-generating unit is the smallest identifiable group of assets that generates cash inflows that are largely independent of cash inflow from other assets or groups of assets.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The recoverable amount is the greater of the asset's fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the assets. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash-generating unit to which the asset belongs.</span></span></p> </div> <div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(f)<span style="width:8.06pt;display:inline-block"> </span>Income taxes</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(i)<span style="width:8.62pt;display:inline-block"> </span>Current and deferred income taxes</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Income tax expense, consisting of current and deferred tax expense, is recognized in the consolidated statements of operations and comprehensive loss. </span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Current tax expense is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at period-end, adjusted for amendments to tax payable with regard to previous years.</span></span></p> <div></div> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Deferred tax assets and liabilities and the related deferred income tax expense or recovery are recognized for deferred tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. </span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Deferred tax assets and liabilities are measured using the enacted or substantively enacted tax rates expected to apply when the asset is realized or the liability settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income (loss) in the period that substantive enactment occurs.</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">A deferred tax asset is recognized to the extent that it is probable that future taxable profits will be available against which the asset can be utilized. To the extent that the Company does not consider it probable that a deferred tax asset will be recovered, the deferred tax asset is reduced. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(ii)<span style="width:5.9pt;display:inline-block"> </span>Texas margin tax</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Effective January 1, 2007, the state of Texas enacted an annual franchise tax known as the Texas margin tax, which is equal to 1% of the lesser of: (a) 70% of a taxable entity's revenue; and (b) 100% of total revenue less, at the election of the taxpayer: (i) cost of goods sold; or (ii) compensation. A provision for the margin tax owing has been recorded in the consolidated statements of operations and comprehensive loss.</span></span></p> </div> <div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(g)<span style="width:5.78pt;display:inline-block"> </span>Foreign currency translation</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The accounts of foreign balances and transactions are translated into USD as follows:</span></span></p> <p style="margin-left:72pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(i)<span style="width:8.62pt;text-indent:0pt;display:inline-block"> </span>Monetary assets and liabilities, at the rate of exchange in effect at the consolidated statement of financial position date;</span></span></p> <p style="margin-left:72pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(ii)<span style="width:5.9pt;text-indent:0pt;display:inline-block"> </span>Non-monetary assets and liabilities, at the exchange rates prevailing at the time of the acquisition of the assets or assumption of the liabilities; and</span></span></p> <p style="margin-left:72pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(iii)<span style="width:3.17pt;text-indent:0pt;display:inline-block"> </span>Revenue and expense items (excluding amortization, which is translated at the same rate as the related asset), at the rate of exchange prevailing at the transaction date.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Gains and losses arising from translation of foreign currency are included in the determination of net income (loss).</span></span></p> </div> <div> <div></div> </div> <div> <div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(h)<span style="width:5.78pt;display:inline-block"> </span>Earnings per share</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company presents basic earnings per share data for its common shares, calculated by dividing the earnings attributable to common shareholders of the Company by the weighted average number of shares outstanding during the period. The Company uses the treasury stock method for calculating diluted earnings per share. Under this method the dilutive effect on earnings per share is calculated on the use of the proceeds that could be obtained upon exercise of options, warrants and similar instruments. It assumes that the proceeds of such exercise would be used to purchase common shares at the average market price during the period. However, the calculation of diluted loss per share excludes the effects of various conversions and exercise of options and warrants that would be anti-dilutive.</span></span></p> </div> <div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(i)<span style="width:9.12pt;display:inline-block"> </span>Share-based expense</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company has a stock option plan, restricted share unit plan, and deferred share unit plan, which are described in note 11. The Company grants equity-settled share-based awards to directors, officers and employees, and consultants. Share-based expense to employees is measured at the fair value of the equity instruments at the grant date. The fair value of share options is measured using the Black-Scholes option pricing model. Restricted and deferred share units are measured using the fair value of the shares on the grant date. The share-based expense to employees is recognized over the vesting period using the graded vesting method.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Fair value of share-based expenses for non-employees is recognized and measured at the date the good or services are received based on the fair value of the goods or services received. If it is determined that the fair value of goods and services received cannot be reliably measured, the share-based expense is measured at the fair value of the equity instrument issued.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">For both employees and non-employees, the fair value of equity-settled share-based expense is recognized on the consolidated statements of operations and comprehensive loss, with a corresponding increase in reserves. The amount recognized as expense is adjusted to reflect the number of awards expected to vest. Consideration received on the exercise of stock options is recorded in capital stock and the related share-based expense in reserves is transferred to capital stock. When restricted share units ("RSUs") are settled in shares, the recorded fair value is transferred from reserves to capital stock.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">For both employees and non-employees, the fair value of cash-settled RSUs is recognized as share-based expense, with a corresponding increase in RSU liability over the vesting period. The amount recognized as an expense is based on the estimate of the number of RSUs expected to vest. Cash-settled RSUs are measured at their fair value at each reporting period on a mark-to-market basis. Upon vesting of the cash settled RSUs, the RSU liability is reduced by the cash payout.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">After the initial grant of RSUs, the Company may determine that equity-settled awards should be treated as cash-settled going forward. In this instance, the change is accounted for as a modification of the original awards. On the date of modification, a liability is recognized based on the fair value of the vested awards to date. A corresponding reduction in reserves is recognized only to the extent of the fair value of the original awards. Any incremental fair value of the cash-settled award over the equity-settled award on modification date is recognized immediately in share-based expense.</span></span></p> </div> </div> <div> <div></div> </div> <div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(j)<span style="width:8.62pt;display:inline-block"> </span>Capital stock</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Proceeds from the exercise of stock options and warrants are recorded as capital stock in the amount for which the option or warrant enabled the holder to purchase a share in the Company. Any previously recorded share-based expense included in the share-based expenses reserve is transferred to capital stock on exercise of options. Capital stock issued for non-monetary consideration is valued at the closing market price at the date of issuance. The proceeds from the issuance of units are allocated between common shares and warrants based on the residual value method. Under this method, the proceeds are allocated first to capital stock based on the fair value of the common shares at the time the units are priced and any residual value is allocated to the warrants reserve. Consideration received for the exercise of warrants is recorded in capital stock, and any related amount recorded in warrants reserve is transferred to capital stock.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Canadian dollar denominated share purchase warrants are classified as a derivative warrant liability under the principles of IFRS 9 <i>Financial Instruments</i> (Note 10). As the exercise price of the share purchase warrant is fixed in Canadian dollars and the functional currency of the Company is the USD, the share purchase warrants are considered a derivative liability in accordance with IAS 32 <i>Financial Instruments: Presentation</i> as a variable amount of cash in the Company's functional currency will be received upon exercise. These types of share purchase warrants are recognized at fair value using an option pricing model at the date of issue. Share purchase warrants are initially recorded as a liability at fair value with any subsequent changes in fair value recognized in profit or loss. Upon exercise of the share purchase warrants with exercise prices in a currency other than the Company's functional currency, the share purchase warrants are revalued at the date of exercise and the total fair value of the exercised share purchase warrants is reallocated to capital stock. The proceeds generated from the payment of the exercise price are also allocated to equity.</span></span></p> </div> <div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(k)<span style="width:6.34pt;display:inline-block"> </span>Financial instruments</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(i)<span style="width:8.62pt;display:inline-block"> </span>Financial assets</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Initial recognition and measurement</span></span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company recognizes a financial asset when it becomes a party to the contractual provisions of the instrument. A financial asset is measured initially at fair value plus, for an item not at fair value through profit or loss, transaction costs that are directly attributable to its acquisition or issue. On initial recognition, a financial asset is classified as measured at amortized cost or fair value through profit or loss. A financial asset is measured at amortized cost if it meets the conditions that: i) the asset is held within a business model whose objective is to hold assets to collect contractual cash flows, ii) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding, and iii) is not designated as fair value through profit or loss.</span></span></p> <div></div> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Subsequent measurement</span></span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The subsequent measurement of financial assets depends on their classification as follows:</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i>Financial assets at fair value through profit or loss</i></span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Financial assets measured at fair value through profit and loss are carried in the consolidated statements of financial position at fair value with changes in fair value therein, recognized in the consolidated statements of operations and comprehensive loss. The Company classifies cash as measured at fair value through profit or loss.</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i>Financial assets measured at amortized cost</i></span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">A financial asset is subsequently measured at amortized cost, using the effective interest method and net of any impairment allowance. The Company classifies accounts receivable, prepaid expenses and deposits as measured at amortized cost.</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Derecognition </span></span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">A financial asset or, where applicable a part of a financial asset or part of a group of similar financial assets is derecognized when:</span></span></p> <p style="margin-left:90pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>the contractual rights to receive cash flows from the asset have expired; or</span></span></p> <p style="margin-left:90pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>the Company has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a 'pass-through' arrangement; and either (a) the Company has transferred substantially all the risks and rewards of the asset, or (b) the Company has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(ii)<span style="width:5.9pt;display:inline-block"> </span>Financial liabilities</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Financial liabilities are recognized when the Company becomes a party to the contractual provisions of the financial instrument. A financial liability is derecognized when it is extinguished, discharged, cancelled or when it expires. Financial liabilities are classified as either financial liabilities at fair value through profit or loss or financial liabilities subsequently measured at amortized cost. All interest-related charges are reported in profit or loss within interest expense, if applicable.</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i>Amortized cost</i></span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">A financial liability at amortized cost is initially measured at fair value less transaction costs directly attributable to the issuance of the financial liability. Subsequently, the financial liability is measured at amortized cost based on the effective interest rate method. The Company classifies accounts payable and accrued liabilities, income tax payable and lease liabilities as measured at amortized cost.</span></span></p> <div></div> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i>Fair value through profit or loss ("FVTPL")</i></span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">A financial liability measured at FVTPL is initially measured at fair value with any associated transaction costs being recognized in profit or loss when incurred. Subsequently, the financial liability is re-measured at fair value, and a gain or loss is recognized in profit or loss in the reporting period in which it arises. The Company classifies derivative warrant liability and RSU liability as measured at FVTPL.</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Derecognition </span></span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company derecognizes a financial liability when the financial liability is discharged, cancelled or expired. Generally, the difference between the carrying amount of the financial liability derecognized and the consideration paid and payable, including any non-cash assets transferred or liabilities assumed, is recognized in the consolidated statements of loss and comprehensive loss.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(iii)<span style="width:3.17pt;display:inline-block"> </span>Fair value hierarchy</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company categorizes financial instruments measured at fair value at one of three levels according to the reliability of the inputs used to estimate fair values. The fair value of financial assets and financial liabilities included in Level 1 are determined by reference to quoted prices in active markets for identical assets and liabilities. Financial assets and liabilities in Level 2 are valued using inputs other than quoted prices for which all significant inputs are based on observable market data. Level 3 valuations are based on inputs that are not based on observable market data.</span></span></p> </div> <div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(l)<span style="width:8.62pt;display:inline-block"> </span>Leases</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">At inception, the Company assesses whether a contract contains an embedded lease. A contract contains a lease when the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company, as lessee, is required to recognize a right-of-use asset ("ROU asset"), representing its right to use the underlying asset, and a lease liability, representing its obligation to make lease payments.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">IFRS 16 <i>Leases</i>, provides a single lessee accounting model, requiring lessees to recognize assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company recognizes a ROU asset and a lease liability at the commencement of the lease. The ROU asset is initially measured based on the present value of lease payments, plus initial direct cost, less any incentives received. It is subsequently measured at cost less accumulated amortization, impairment losses and adjusted for certain remeasurements of the lease liability. The ROU asset is amortized from the commencement date over the shorter of the lease term or the useful life of the underlying asset. The ROU asset is subject to testing for impairment if there is an indicator of impairment.</span></span></p> <div></div> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by the interest rate implicit in the lease, or if that rate cannot be readily determined, the incremental borrowing rate. The incremental borrowing rate is the rate which the operation would have to pay to borrow over a similar term and with similar security, the funds necessary to obtain an asset of similar value to the ROU asset in a similar economic environment.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease payments included in the measurement of the lease liability are comprised of:</span></span></p> <p style="margin-left:72pt;margin-bottom:0pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>fixed payments, including in-substance fixed payments;</span></span></p> <p style="margin-top:0pt;margin-left:72pt;margin-bottom:0pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;</span></span></p> <p style="margin-top:0pt;margin-left:72pt;margin-bottom:0pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>amounts expected to be payable under a residual value guarantee;</span></span></p> <p style="margin-top:0pt;margin-left:72pt;margin-bottom:0pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>the exercise price under a purchase option that the Company is reasonably certain to exercise;</span></span></p> <p style="margin-top:0pt;margin-left:72pt;margin-bottom:0pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>lease payments in an optional renewal period if the Company is reasonably certain to exercise an extension option; and</span></span></p> <p style="margin-top:0pt;margin-left:72pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">•<span style="display:inline-block;width:14.5pt"> </span>penalties for early termination of a lease unless the Company is reasonably certain not to terminate early.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. It is remeasured when there is a change in future lease payments arising from a change in an index or a rate, a change in the estimate of the amount expected to be payable under a residual value guarantee, or as appropriate, changes in the assessment of whether a purchase or extension option is reasonably certain to be exercised or a termination option is reasonably certain not to be exercised.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Variable lease payments that do not depend on an index or a rate not included in the initial measurement of the ROU asset and lease liability are recognized as an expense in profit or loss in the period in which they are incurred.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The ROU assets are presented within "Property, plant and equipment" and the lease liabilities are presented in "Lease liability" on the consolidated statements of financial position.</span></span></p> </div> <div> <div> <p style="text-indent:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(m)<span style="width:3.51pt;text-indent:0pt;display:inline-block"> </span>Research and development</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company incurs costs on activities that relate to research and development of new products. Research and development costs are expensed, except in cases where development costs meet certain identifiable criteria for deferral, including technical and economic feasibility. Development costs are capitalized only if the expenditures can be reassured reliably, the product or process is technically and commercial 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. Deferred development costs are amortized over the life of related commercial production, or in the case of serviceable property and equipment, are included in the appropriate property group and are depreciated over the estimated useful life. As at December 31, 2023, the Company has capitalized $471,311 (2022 - $471,311) of research and development costs as part of intellectual property.</span></span></p> </div> </div> <div> <div></div> </div> <div> <p style="text-indent:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(n)<span style="width:5.78pt;text-indent:0pt;display:inline-block"> </span>Provisions and contingent liabilities</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Provisions for losses arising from claims, litigation and other sources are recognized when it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and the amount can be reasonably estimated. Provisions are adjusted as additional information becomes available or circumstances change.</span></span></p> <p style="margin-left:54pt;text-align:justify;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">Contingent liabilities are disclosed unless the possibility of an outflow of resources embodying economic benefits is remote.</span></span></p> </div> </div> </div> </div> </div> | |
CY2023 | ifrs-full |
Description Of Accounting Policy For Measuring Inventories
DescriptionOfAccountingPolicyForMeasuringInventories
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<div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(a)<span style="width:6.78pt;display:inline-block"> </span>Inventory</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Inventory components include raw materials and supplies used to assemble valves and manway covers, as well as finished valves and manway covers. All inventories are recorded at the lower of cost on a weighted average basis and net realizable value. The stated value of all inventories includes purchase and assembly costs of all raw materials and supplies, and attributable overhead and amortization. A regular review is undertaken to determine the extent of any provision for obsolescence. When a circumstance that previously caused inventories to be written down below cost no longer exist or when there is clear evidence of an increase in net realizable value because of changed economic circumstances, the amount of the write-down is reversed. The amount of the reversal is limited to the amount of the original write-down.</span></span></p> </div> | |
CY2023 | ifrs-full |
Disclosure Of Intangible Assets With Indefinite Useful Life Explanatory
DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory
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<table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%"> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Patents</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 5 years</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Rights</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 2 years</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Intellectual Property</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 7 years</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> </table> | |
CY2023 | kiq |
Disclosure Of Detailed Information About Estimated Useful Life Or Depreciation Rate Explanatory
DisclosureOfDetailedInformationAboutEstimatedUsefulLifeOrDepreciationRateExplanatory
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<table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%"> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Building</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 4% declining-balance</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Production equipment</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 20% declining-balance</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Leasehold improvements</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 5 year straight-line</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> <tr> <td style="width:25%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Prototypes</span></span></td> <td style="width:30%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">- 2 year straight-line</span></span></td> <td style="width:14%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"> </td> </tr> </table> | |
CY2023 | ifrs-full |
Description Of Accounting Policy For Recognition Of Revenue
DescriptionOfAccountingPolicyForRecognitionOfRevenue
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<div> <p style="margin-left:36pt;text-align:justify;margin-top:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(d)<span style="width:6.28pt;display:inline-block"> </span>Revenue recognition</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Revenues from the sale of pressure relief valves, manway securement systems and related products is recognised when all the performance obligations identified in the customer contract, typically consisting of a purchase order, are satisfied. The performance obligations in a typical purchase order are the manufacture of the pressure relief valve, manway securement system and related accessories and delivery of those items. The Company recognizes revenue when collection is reasonably assured.</span></span></p> </div> | |
CY2023 | ifrs-full |
Description Of Accounting Policy For Impairment Of Assets Explanatory
DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory
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<div> <p style="text-indent:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(e)<span style="width:6.78pt;text-indent:0pt;display:inline-block"> </span>Impairment of long-lived assets</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company's tangible and intangible assets with definite useful lives are reviewed for any indication of impairment at each statement of financial position date. If indication of impairment exists, the asset's recoverable amount is estimated. Intangible assets not yet available for use or those with indefinite useful lives are tested annually for impairment. An impairment loss is recognized when the carrying amount of an asset, or its cash-generating unit, exceeds its recoverable amount. A cash-generating unit is the smallest identifiable group of assets that generates cash inflows that are largely independent of cash inflow from other assets or groups of assets.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The recoverable amount is the greater of the asset's fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the assets. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash-generating unit to which the asset belongs.</span></span></p> </div> | |
CY2023 | ifrs-full |
Description Of Accounting Policy For Income Tax Explanatory
DescriptionOfAccountingPolicyForIncomeTaxExplanatory
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<div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(f)<span style="width:8.06pt;display:inline-block"> </span>Income taxes</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(i)<span style="width:8.62pt;display:inline-block"> </span>Current and deferred income taxes</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Income tax expense, consisting of current and deferred tax expense, is recognized in the consolidated statements of operations and comprehensive loss. </span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Current tax expense is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at period-end, adjusted for amendments to tax payable with regard to previous years.</span></span></p> <div></div> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Deferred tax assets and liabilities and the related deferred income tax expense or recovery are recognized for deferred tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. </span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Deferred tax assets and liabilities are measured using the enacted or substantively enacted tax rates expected to apply when the asset is realized or the liability settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income (loss) in the period that substantive enactment occurs.</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">A deferred tax asset is recognized to the extent that it is probable that future taxable profits will be available against which the asset can be utilized. To the extent that the Company does not consider it probable that a deferred tax asset will be recovered, the deferred tax asset is reduced. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(ii)<span style="width:5.9pt;display:inline-block"> </span>Texas margin tax</span></span></p> <p style="margin-left:72pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Effective January 1, 2007, the state of Texas enacted an annual franchise tax known as the Texas margin tax, which is equal to 1% of the lesser of: (a) 70% of a taxable entity's revenue; and (b) 100% of total revenue less, at the election of the taxpayer: (i) cost of goods sold; or (ii) compensation. A provision for the margin tax owing has been recorded in the consolidated statements of operations and comprehensive loss.</span></span></p> </div> | |
CY2023 | ifrs-full |
Description Of Accounting Policy For Foreign Currency Translation Explanatory
DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory
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<div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(g)<span style="width:5.78pt;display:inline-block"> </span>Foreign currency translation</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The accounts of foreign balances and transactions are translated into USD as follows:</span></span></p> <p style="margin-left:72pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(i)<span style="width:8.62pt;text-indent:0pt;display:inline-block"> </span>Monetary assets and liabilities, at the rate of exchange in effect at the consolidated statement of financial position date;</span></span></p> <p style="margin-left:72pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(ii)<span style="width:5.9pt;text-indent:0pt;display:inline-block"> </span>Non-monetary assets and liabilities, at the exchange rates prevailing at the time of the acquisition of the assets or assumption of the liabilities; and</span></span></p> <p style="margin-left:72pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(iii)<span style="width:3.17pt;text-indent:0pt;display:inline-block"> </span>Revenue and expense items (excluding amortization, which is translated at the same rate as the related asset), at the rate of exchange prevailing at the transaction date.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Gains and losses arising from translation of foreign currency are included in the determination of net income (loss).</span></span></p> </div> | |
CY2023 | ifrs-full |
Description Of Accounting Policy For Earnings Per Share Explanatory
DescriptionOfAccountingPolicyForEarningsPerShareExplanatory
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<div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(h)<span style="width:5.78pt;display:inline-block"> </span>Earnings per share</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company presents basic earnings per share data for its common shares, calculated by dividing the earnings attributable to common shareholders of the Company by the weighted average number of shares outstanding during the period. The Company uses the treasury stock method for calculating diluted earnings per share. Under this method the dilutive effect on earnings per share is calculated on the use of the proceeds that could be obtained upon exercise of options, warrants and similar instruments. It assumes that the proceeds of such exercise would be used to purchase common shares at the average market price during the period. However, the calculation of diluted loss per share excludes the effects of various conversions and exercise of options and warrants that would be anti-dilutive.</span></span></p> </div> | |
CY2023 | ifrs-full |
Description Of Accounting Policy For Sharebased Payment Transactions Explanatory
DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory
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<div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(i)<span style="width:9.12pt;display:inline-block"> </span>Share-based expense</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company has a stock option plan, restricted share unit plan, and deferred share unit plan, which are described in note 11. The Company grants equity-settled share-based awards to directors, officers and employees, and consultants. Share-based expense to employees is measured at the fair value of the equity instruments at the grant date. The fair value of share options is measured using the Black-Scholes option pricing model. Restricted and deferred share units are measured using the fair value of the shares on the grant date. The share-based expense to employees is recognized over the vesting period using the graded vesting method.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Fair value of share-based expenses for non-employees is recognized and measured at the date the good or services are received based on the fair value of the goods or services received. If it is determined that the fair value of goods and services received cannot be reliably measured, the share-based expense is measured at the fair value of the equity instrument issued.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">For both employees and non-employees, the fair value of equity-settled share-based expense is recognized on the consolidated statements of operations and comprehensive loss, with a corresponding increase in reserves. The amount recognized as expense is adjusted to reflect the number of awards expected to vest. Consideration received on the exercise of stock options is recorded in capital stock and the related share-based expense in reserves is transferred to capital stock. When restricted share units ("RSUs") are settled in shares, the recorded fair value is transferred from reserves to capital stock.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">For both employees and non-employees, the fair value of cash-settled RSUs is recognized as share-based expense, with a corresponding increase in RSU liability over the vesting period. The amount recognized as an expense is based on the estimate of the number of RSUs expected to vest. Cash-settled RSUs are measured at their fair value at each reporting period on a mark-to-market basis. Upon vesting of the cash settled RSUs, the RSU liability is reduced by the cash payout.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">After the initial grant of RSUs, the Company may determine that equity-settled awards should be treated as cash-settled going forward. In this instance, the change is accounted for as a modification of the original awards. On the date of modification, a liability is recognized based on the fair value of the vested awards to date. A corresponding reduction in reserves is recognized only to the extent of the fair value of the original awards. Any incremental fair value of the cash-settled award over the equity-settled award on modification date is recognized immediately in share-based expense.</span></span></p> </div> | |
CY2023 | ifrs-full |
Description Of Accounting Policy For Issued Capital Explanatory
DescriptionOfAccountingPolicyForIssuedCapitalExplanatory
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<div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(j)<span style="width:8.62pt;display:inline-block"> </span>Capital stock</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Proceeds from the exercise of stock options and warrants are recorded as capital stock in the amount for which the option or warrant enabled the holder to purchase a share in the Company. Any previously recorded share-based expense included in the share-based expenses reserve is transferred to capital stock on exercise of options. Capital stock issued for non-monetary consideration is valued at the closing market price at the date of issuance. The proceeds from the issuance of units are allocated between common shares and warrants based on the residual value method. Under this method, the proceeds are allocated first to capital stock based on the fair value of the common shares at the time the units are priced and any residual value is allocated to the warrants reserve. Consideration received for the exercise of warrants is recorded in capital stock, and any related amount recorded in warrants reserve is transferred to capital stock.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Canadian dollar denominated share purchase warrants are classified as a derivative warrant liability under the principles of IFRS 9 <i>Financial Instruments</i> (Note 10). As the exercise price of the share purchase warrant is fixed in Canadian dollars and the functional currency of the Company is the USD, the share purchase warrants are considered a derivative liability in accordance with IAS 32 <i>Financial Instruments: Presentation</i> as a variable amount of cash in the Company's functional currency will be received upon exercise. These types of share purchase warrants are recognized at fair value using an option pricing model at the date of issue. Share purchase warrants are initially recorded as a liability at fair value with any subsequent changes in fair value recognized in profit or loss. Upon exercise of the share purchase warrants with exercise prices in a currency other than the Company's functional currency, the share purchase warrants are revalued at the date of exercise and the total fair value of the exercised share purchase warrants is reallocated to capital stock. The proceeds generated from the payment of the exercise price are also allocated to equity.</span></span></p> </div> | |
CY2023 | ifrs-full |
Description Of Accounting Policy For Research And Development Expense Explanatory
DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory
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<div> <p style="text-indent:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(m)<span style="width:3.51pt;text-indent:0pt;display:inline-block"> </span>Research and development</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company incurs costs on activities that relate to research and development of new products. Research and development costs are expensed, except in cases where development costs meet certain identifiable criteria for deferral, including technical and economic feasibility. Development costs are capitalized only if the expenditures can be reassured reliably, the product or process is technically and commercial 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. Deferred development costs are amortized over the life of related commercial production, or in the case of serviceable property and equipment, are included in the appropriate property group and are depreciated over the estimated useful life. As at December 31, 2023, the Company has capitalized $471,311 (2022 - $471,311) of research and development costs as part of intellectual property.</span></span></p> </div> | |
CY2023 | ifrs-full |
Description Of Accounting Policy For Provisions Explanatory
DescriptionOfAccountingPolicyForProvisionsExplanatory
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<div> <p style="text-indent:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(n)<span style="width:5.78pt;text-indent:0pt;display:inline-block"> </span>Provisions and contingent liabilities</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Provisions for losses arising from claims, litigation and other sources are recognized when it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and the amount can be reasonably estimated. Provisions are adjusted as additional information becomes available or circumstances change.</span></span></p> <p style="margin-left:54pt;text-align:justify;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">Contingent liabilities are disclosed unless the possibility of an outflow of resources embodying economic benefits is remote.</span></span></p> </div> | |
CY2021Q1 | kiq |
Consulting Agreement Royalty On Net Sales
ConsultingAgreementRoyaltyOnNetSales
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0.025 | pure |
CY2023 | ifrs-full |
Termination Benefits Expense
TerminationBenefitsExpense
|
465360 | usd |
CY2021Q4 | ifrs-full |
Purchase Of Intangible Assets Classified As Investing Activities
PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
|
663419 | usd |
CY2023 | ifrs-full |
Disclosure Of Objectives Policies And Processes For Managing Capital Explanatory
DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory
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<div> <p style="text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>4.</strong><span style="width:27.66pt;display:inline-block"> </span><strong>CAPITAL MANAGEMENT </strong></span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company considers its capital to be comprised of shareholders' equity.</span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company's objectives in managing its capital are to maintain its ability to continue as a going concern and to further develop its business. To effectively manage the Company's capital requirements, the Company has a planning and budgeting process in place to meet its strategic goals.</span></span></p> <p style="margin-left:36pt;text-align:justify;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">In order to facilitate the management of its capital requirements, the Company prepares expenditure budgets that are updated as necessary depending on various factors, including successful capital deployment and general industry conditions. Management reviews the capital structure on a regular basis to ensure the above objectives are met. There have been no changes to the Company's approach to capital management during the year ended December 31, 2023. There are no externally imposed restrictions on the Company's capital.</span></span></p> </div> | |
CY2023 | kiq |
Disclosure Of Detailed Information About Credit Risk Explanatory
DisclosureOfDetailedInformationAboutCreditRiskExplanatory
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<table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December 31, 2023</strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Current</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>748,493</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">644,713</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1 - 60 days</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>211,896</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">537,080</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">61 days and over</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>12,291</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">58,832</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>972,680</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,240,625</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> </table> | |
CY2023 | kiq |
Disclosure Of Detailed Information About Foreign Currency Risk Explanatory
DisclosureOfDetailedInformationAboutForeignCurrencyRiskExplanatory
|
<table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December 30, 2023</strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Cash</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>50,792</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">63,799</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Accounts receivable</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>92,731</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">141,354</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Accounts payable and accrued liabilities</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>(128,670</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(267,124</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>14,853</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(61,971</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> </table> | |
CY2023 | ifrs-full |
Disclosure Of Inventories Explanatory
DisclosureOfInventoriesExplanatory
|
<div> <p style="text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>6.</strong><span style="width:27.66pt;display:inline-block"> </span><strong>INVENTORY</strong></span></span></p> <div style="margin-left:36pt"> <table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December 31, 2023</strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Finished goods</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>100,613</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">132,266</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Raw materials and supplies</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>3,275,392</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4,011,930</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>3,376,005</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4,144,196</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> <p style="margin-left:36pt;text-align:justify;margin-top:10pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Included in cost of goods sold is $4,915,574, (2022 - $4,695,464; 2021 - $3,091,973) of direct material costs recognized as expense. Inventory written-off during the year was $214,225 (2022 - $260,040; 2021 - $117,403).</span></span></p> </div> | |
CY2023 | kiq |
Disclosure Of Detailed Information About Inventories Explanatory
DisclosureOfDetailedInformationAboutInventoriesExplanatory
|
<table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December 31, 2023</strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Finished goods</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>100,613</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">132,266</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Raw materials and supplies</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>3,275,392</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4,011,930</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>3,376,005</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4,144,196</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> | |
CY2023Q4 | ifrs-full |
Finished Goods
FinishedGoods
|
100613 | usd |
CY2023Q4 | ifrs-full |
Inventories
Inventories
|
3376005 | usd |
CY2021 | kiq |
Adjustments For Write Down Of Inventory
AdjustmentsForWriteDownOfInventory
|
117403 | usd |
CY2023 | ifrs-full |
Disclosure Of Detailed Information About Property Plant And Equipment Explanatory
DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
|
<div> <div style="margin-left:36pt"> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Leasehold</span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Production</span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;white-space:nowrap;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Cost</strong></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Land</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Building</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Improvements</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Equipment</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Prototypes</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>ROU Asset</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Total</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance, December 31, 2021</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>12,558</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>2,963,983</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>43,715</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>1,024,226</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>2,583,001</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>316,470</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>6,943,953</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Additions</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>29,191</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>833,572</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>862,763</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Disposals</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(21,347</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(77,684</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(99,031</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance, December 31, 2022</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>12,558</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>2,963,983</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>43,715</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>1,032,070</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>3,338,889</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>316,470</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>7,707,685</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Additions</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>665,496</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>665,496</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Disposals</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(79,010</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(79,010</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance, December 31, 2023</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>12,558</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>2,963,983</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>43,715</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>1,032,070</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>3,925,375</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>316,470</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>8,294,171</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Accumulated Amortization</strong></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance, December 31, 2021</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>797,815</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>39,572</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>716,167</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>1,977,135</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>166,870</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>3,697,559</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Amortization</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>85,356</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>4,143</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>61,364</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>525,916</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>66,489</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>743,268</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Disposals</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(5,942</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(4,462</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(10,404</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance, December 31, 2022</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>883,171</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>43,715</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>771,589</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>2,498,589</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>233,359</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>4,430,423</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Amortization</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>81,992</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>48,317</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>590,784</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>66,489</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>787,582</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Disposals</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(79,010</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(79,010</span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance, December 31, 2023</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>965,163</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>43,715</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>819,906</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>3,010,363</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>299,848</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>5,138,995</span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:2.25pt double #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Carrying Value</strong></span></span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:7%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>December 31, 2023</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>12,558</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>1,998,820</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>212,164</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>915,012</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>16,622</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:7%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>3,155,176</span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>December 31, 2022</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>12,558</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>2,080,812</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>260,481</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>840,300</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>83,111</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:7%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>3,277,262</span></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> </table> </div> </div> | |
CY2023 | ifrs-full |
Disclosure Of Detailed Information About Intangible Assets Explanatory
DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
|
<div> <div style="margin-left:36pt"> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Cost</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><br/><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Patent</span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><br/><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Rights</span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Intellectual<br/>Property</span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><br/><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Total</span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2020</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">40,840</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">672,959</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">713,799</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Additions</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">169,973</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">169,973</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2021</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">40,840</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">672,959</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">169,973</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">883,772</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Additions</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">301,338</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">301,338</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">40,840</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">672,959</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">471,311</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,185,110</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Additions</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2023</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff;border-bottom:2.25pt double #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff;border-bottom:2.25pt double #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">40,840</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff;border-bottom:2.25pt double #000000"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff;border-bottom:2.25pt double #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff;border-bottom:2.25pt double #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">672,959</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff;border-bottom:2.25pt double #000000"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff;border-bottom:2.25pt double #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff;border-bottom:2.25pt double #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">471,311</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff;border-bottom:2.25pt double #000000"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff;border-bottom:2.25pt double #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff;border-bottom:2.25pt double #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,185,110</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff;border-bottom:2.25pt double #000000"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Accumulated Amortization</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2020</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">40,840</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">65,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">105,840</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Amortization</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">303,980</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">303,980</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2021</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">40,840</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">368,980</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">409,820</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Amortization</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">303,979</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">303,979</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">40,840</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">672,959</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">713,799</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Amortization</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, December 31, 2023</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">40,840</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">672,959</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">713,799</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Carrying Value</strong></span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31, 2023</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">471,311</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">471,311</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">471,311</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">471,311</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> </table> </div> </div> | |
CY2016Q4 | ifrs-full |
Additions Other Than Through Business Combinations Intangible Assets Other Than Goodwill
AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
|
217946 | usd |
CY2016Q4 | ifrs-full |
Purchase Of Intangible Assets Classified As Investing Activities
PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
|
25000 | usd |
CY2016Q4 | kiq |
Common Shares Issued To Acquire Intangible Assets
CommonSharesIssuedToAcquireIntangibleAssets
|
250000 | shares |
CY2016Q4 | kiq |
Common Shares Issued To Acquire Intangible Assets Value
CommonSharesIssuedToAcquireIntangibleAssetsValue
|
192946 | usd |
CY2016Q4 | kiq |
Consulting Agreement Fee Per Month
ConsultingAgreementFeePerMonth
|
10000 | usd |
CY2016Q4 | kiq |
Payments For Consulting Agreement Further Consideration
PaymentsForConsultingAgreementFurtherConsideration
|
75000 | usd |
CY2016Q4 | kiq |
Shares Issued For Consulting Agreement Further Consideration
SharesIssuedForConsultingAgreementFurtherConsideration
|
750000 | shares |
CY2016Q4 | kiq |
Consulting Agreement Royalty On Net Sales
ConsultingAgreementRoyaltyOnNetSales
|
0.025 | pure |
CY2021Q1 | kiq |
Consulting Agreement Fee Per Month
ConsultingAgreementFeePerMonth
|
10000 | usd |
CY2021Q4 | ifrs-full |
Purchase Of Intangible Assets Classified As Investing Activities
PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
|
810000 | cad |
CY2021Q4 | ifrs-full |
Royalty Expense
RoyaltyExpense
|
27000 | usd |
CY2022Q4 | kiq |
Deposit
Deposit
|
67181 | usd |
CY2023 | ifrs-full |
Disclosure Of Leases Explanatory
DisclosureOfLeasesExplanatory
|
<div> <div> <p style="text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>9.</strong><span style="width:27.66pt;display:inline-block"> </span><strong>LEASE LIABILITY</strong></span></span></p> <div> <div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company has lease agreements for its warehouse space in Kelowna, British Columbia and for vehicles used in the development of prototypes (Note 7).</span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The continuity of the lease liability for years ended December 31, 2023 and 2022 is as follows:</span></span></p> <div style="margin-left:36pt"> <table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Lease liability</strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Warehouse</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Vehicles</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease liability, December 31, 2020</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">31,418</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">117,831</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">149,249</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Additions</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">199,466</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">43,491</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">242,957</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease payments</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(84,353</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(31,769</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(116,122</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease interest</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">6,757</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4,872</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">11,629</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease liability, December 31, 2021</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">153,288</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">134,425</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">287,713</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Disposals</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(40,686</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(40,686</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease payments</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(77,835</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(32,668</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(110,503</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease interest</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">6,357</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3,836</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">10,193</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease liability, December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">81,810</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">64,907</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">146,717</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease payments</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(67,794</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(65,845</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(133,639</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease interest</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2,620</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">938</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3,558</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease liability, December 31, 2023</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16,636</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16,636</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Current portion</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16,636</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16,636</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Long-term portion</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong> </strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16,636</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16,636</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> <p style="margin:0pt"> </p> <div></div> <p style="margin-left:36pt;text-align:justify;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">During the year ended December 31, 2023, the Company paid a total of $61,421 to buy out its remaining vehicle leases, which is included in the lease payments above. The difference between the lease liability and the buy out price was $196, which is included in lease interest above.</span></span></p> </div> </div> </div> </div> | |
CY2023 | kiq |
Disclosure Of Lease Liability Explanatory
DisclosureOfLeaseLiabilityExplanatory
|
<table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Lease liability</strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Warehouse</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Vehicles</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease liability, December 31, 2020</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">31,418</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">117,831</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">149,249</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Additions</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">199,466</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">43,491</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">242,957</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease payments</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(84,353</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(31,769</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(116,122</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease interest</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">6,757</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4,872</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">11,629</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease liability, December 31, 2021</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">153,288</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">134,425</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">287,713</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Disposals</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(40,686</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(40,686</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease payments</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(77,835</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(32,668</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(110,503</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease interest</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">6,357</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3,836</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">10,193</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease liability, December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">81,810</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">64,907</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">146,717</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease payments</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(67,794</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(65,845</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(133,639</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease interest</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2,620</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">938</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3,558</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease liability, December 31, 2023</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16,636</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16,636</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Current portion</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16,636</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16,636</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Long-term portion</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong> </strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16,636</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16,636</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> | |
CY2022 | kiq |
Disposals Lease Liabilities
DisposalsLeaseLiabilities
|
40686 | usd |
CY2023 | kiq |
Payments For Lease Liabilities
PaymentsForLeaseLiabilities
|
133639 | usd |
CY2023 | ifrs-full |
Interest Expense On Lease Liabilities
InterestExpenseOnLeaseLiabilities
|
3558 | usd |
CY2023Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
16636 | usd |
CY2023 | kiq |
Payments For Buying Out Vehicle Leases
PaymentsForBuyingOutVehicleLeases
|
61421 | usd |
CY2023 | kiq |
Difference Between Lease Liability And Buy Out Price
DifferenceBetweenLeaseLiabilityAndBuyOutPrice
|
196 | usd |
CY2023 | ifrs-full |
Adjustments For Fair Value Gains Losses
AdjustmentsForFairValueGainsLosses
|
-3665 | usd |
CY2023Q4 | ifrs-full |
Warrant Liability
WarrantLiability
|
0 | usd |
CY2023 | ifrs-full |
Disclosure Of Indirect Measurement Of Fair Value Of Goods Or Services Received Share Options Granted During Period Explanatory
DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory
|
<table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%"> <tr> <td style="width:33%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-top:1.5pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td colspan="2" style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>As of December 31,</strong></span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>At Issuance -</strong></span></span></td> </tr> <tr> <td style="width:33%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2022</strong></span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2021</strong></span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>March 4, 2021</strong></span></span></td> </tr> <tr> <td style="width:33%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-top:0.75pt solid #000000;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Risk-free interest rate</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-top:0.75pt solid #000000;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:10pt"> </span>4.06%</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-top:0.75pt solid #000000;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:10pt"> </span>0.95%</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;border-top:0.75pt solid #000000;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:10pt"> </span>0.28%</span></span></td> </tr> <tr> <td style="width:33%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Expected live</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:10pt"> </span>0.17 years</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:10pt"> </span>1.17 years</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:10pt"> </span>2.00 years</span></span></td> </tr> <tr> <td style="width:33%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Annualized volatility</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:5pt"> </span>87.88%</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:5.5pt"> </span>96.32%</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:5pt"> </span>81.02%</span></span></td> </tr> <tr> <td style="width:33%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Dividend yield</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:10pt"> </span>0.00%</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:10pt"> </span>0.00%</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:9.5pt"> </span>0.00%</span></span></td> </tr> <tr> <td style="width:33%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Fair value per warrant</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:4.5pt"> </span>$0.001</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:5pt"> </span>$0.79</span></span></td> <td style="width:20%;padding-right:5.4pt;padding-left:5.4pt;vertical-align:top;background-color:#e6efff;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="display:inline-block;width:4.5pt"> </span>$0.261</span></span></td> </tr> </table> | |
CY2023Q1 | ifrs-full |
Warrant Liability
WarrantLiability
|
0 | usd |
CY2023Q1 | ifrs-full |
Gains On Change In Fair Value Of Derivatives
GainsOnChangeInFairValueOfDerivatives
|
3665 | usd |
CY2023 | ifrs-full |
Disclosure Of Issued Capital Explanatory
DisclosureOfIssuedCapitalExplanatory
|
<div> <div> <div> <div> <p style="text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>11. </strong><strong>CAPITAL STOCK</strong></span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Authorized:</span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Unlimited Class A non-cumulative, preferred shares without par value, of which 5,000,000 are designated Class A, convertible, voting, preferred shares. No preferred shares have been issued.</span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Unlimited common shares without par value.</span></span></p> <p style="text-indent:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">a)<span style="width:9.11pt;text-indent:0pt;display:inline-block"> </span>Common shares</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">During the year ended December 31, 2023, the Company issued 123,336 common shares valued at $60,400. These shares were issued pursuant to RSU agreements.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">There were no share issuances during the year ended December 31, 2022. </span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">During the year ended December 31, 2021, the Company issued 7,000,000 units at $0.91 CAD per unit pursuant to a private placement for gross proceeds of $4,922,510 ($6,370,000 CAD). Each unit consists of one common share and one-half share purchase warrant expiring two years from the date of issue. Each whole warrant entitles the holder thereof to acquire one common share at a price of $1.15 CAD in year one and $1.30 CAD in year two. At issuance, the remainder of the proceeds from the private placement financing, after subtracting the value of the derivative warrant liability (Note 10) in the amount of $925,737, totaling $3,996,773, was allocated to issued capital using the residual method. In connection with the private placement, the Company incurred issuance costs of $409,712, of which $77,051 was recorded as unit issuance costs in the consolidated statements of operations and comprehensive loss.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">During the year ended December 31, 2021, the Company issued 150,000 shares pursuant to the exercise of stock options for gross proceeds of $55,000. A value of $37,385 was transferred from reserves to share capital as a result.</span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(b)<span style="width:5.78pt;display:inline-block"> </span>Stock options</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company has a stock option plan (the "Plan") available to employees, directors, officers and consultants with grants under the Plan approved from time to time by the Board of Directors. Under the Plan, the Company is authorized to issue options to purchase an aggregate of up to 10% of the Company's issued and outstanding common shares. Each option can be exercised to acquire one common share of the Company. The exercise price for an option granted under the Plan may not be less than the market price at the date of grant less a specified discount dependent on the market price.</span></span></p> </div> </div> <div></div> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Options to purchase common shares have been granted to directors, employees and consultants as follows:</span></span></span></span></span></span></p> </div> </div> <div> <div> <div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Exercise</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Expiry</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Forfeited/</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Price</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Date</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2022</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Granted</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Exercised</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Expired</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2023</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$0.57(USD)</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">April 17, 2023</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">200,000</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(200,000</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$0.50(USD)</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">August 20, 2023</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">700,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(700,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$1.45(USD)</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">May 17, 2024</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">10,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(10,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$0.78(USD)</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">August 19, 2024</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">700,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">700,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$0.82(USD)</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">November 8, 2024</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">10,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">10,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$0.76(USD)</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">February 11, 2025</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">200,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">200,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$0.75(USD)</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">August 18, 2025</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">750,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">750,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td colspan="2" style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total outstanding</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2,570,000</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(910,000</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,660,000</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> <tr> <td colspan="2" style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total exercisable</span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2,570,000</span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(910,000</span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,660,000</span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div> <div> <div> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">Exercise</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">Expiry</span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">December 31,</span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">Forfeited/</span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">December 31,</span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">Price</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">Date</span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">2021</span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">Granted</span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">Exercised</span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">Expired</span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">2022</span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">$0.90(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">July 6, 2022</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">50,000</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">(50,000</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">)</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-family:Times New Roman,Times,serif">$0.30(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right"><span style="font-family:Times New Roman,Times,serif">November 28, 2022</span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">650,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">(650,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-family:Times New Roman,Times,serif">)</span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">$0.57(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">April 17, 2023</span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">200,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">200,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-family:Times New Roman,Times,serif">$0.50(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right"><span style="font-family:Times New Roman,Times,serif">August 20, 2023</span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">700,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">700,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">$1.45(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">May 17, 2024</span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">10,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">10,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-family:Times New Roman,Times,serif">$0.78(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right"><span style="font-family:Times New Roman,Times,serif">August 19, 2024</span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">700,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">700,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">$0.82(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">November 8, 2024</span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">10,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">10,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-family:Times New Roman,Times,serif">$0.76(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right"><span style="font-family:Times New Roman,Times,serif">February 11, 2025</span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">200,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">200,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">$0.75(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">August 18, 2025</span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">750,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">750,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td colspan="2" style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify"><span style="font-family:Times New Roman,Times,serif">Total outstanding</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">3,270,000</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">(700,000</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"><span style="font-family:Times New Roman,Times,serif">)</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">2,570,000</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> <tr> <td colspan="2" style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">Total exercisable</span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">2,953,333</span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">(700,000</span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">)</span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">2,570,000</span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div> </div> </div> </div> </div> <div> <div> <div> <p style="margin-left:54pt;text-align:justify;margin-top:10pt;margin-bottom:10pt"><span style="font-size:10pt;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt">A summary of the Company's stock options as at December 31, 2023 and 2022, and changes for the years then ended are as follows:</span></span></span></span></p> </div> </div> </div> <div> <div> <div> <div> <div> <div style="margin-left:54pt"> <div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong> </strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Weighted </strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong> </strong></span></span></td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Average Exercise</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Number </strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Price </strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding, December 31, 2021</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3,270,000</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">0.61</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif">Forfeited</p> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(10,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">0.30</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;background-color:#e6efff"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif">Expired</span></p> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(690,000</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">0.34</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding, December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2,570,000</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">0.68</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Expired</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(910,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">0.53</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding and exercisable, December 31, 2023</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,660,000</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">0.76</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> </table> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> <div> <div> <div> <div> <p style="margin-left:54pt;text-align:justify;margin-top:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The weighted average contractual life for the remaining options at December 31, 2023 is 1.15 (2022 - 1.59) years.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i>Share-based expense </i></span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Share-based expense of $Nil (2022 - $7,733; 2021 - $108,696) was recognized in the year ended December 31, 2023 for stock options. The share-based expense relates to options granted during December 31, 2020, which vest over time. </span></span></p> </div> </div> <div></div> </div> </div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(c) Warrants</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Warrants outstanding as at December 31, 2023 and 2022 are summarized below:</span></span></p> </div> </div> <div> <div style="margin-left:54pt"> <div> <div> <table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);text-align:justify;white-space:nowrap;height:20px"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Share Purchase</strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Weighted average</strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:justify;white-space:nowrap;height:20px"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>warrants</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>exercise price</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:justify;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding, December 31, 2021</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:1%;background-color:rgb(230, 239, 255);height:20px"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:right;width:15%;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3,500,005</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:2%;background-color:rgb(230, 239, 255);height:20px"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:1%;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:right;width:15%;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1.02</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:2%;background-color:rgb(230, 239, 255);margin-top:0pt;margin-bottom:0pt;height:20px;padding-bottom:4px"><span style="font-size:10pt"><span><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><sup>(1)</sup></span></span></span></span></span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:justify;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding, December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:1%;height:20px"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:right;width:15%;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3,500,005</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:2%;height:20px"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:1%;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:right;width:15%;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">0.96</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:2%;margin-top:0pt;margin-bottom:0pt;padding-bottom:4px;height:20px"><span style="font-size:10pt"><span><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><sup style="margin-top:0pt;margin-bottom:0pt">(1)</sup></span></span></span></span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:justify;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Expired</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:left;width:1%;background-color:rgb(230, 239, 255);height:20px"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:right;width:15%;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(3,500,005</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:left;width:2%;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:left;width:1%;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:right;width:15%;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">0.96</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:left;width:2%;background-color:rgb(230, 239, 255);margin-top:0pt;margin-bottom:0pt;padding-bottom:4px;height:20px"><span style="font-size:10pt"><span><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><sup style="margin-top:0pt;margin-bottom:0pt">(1)</sup></span></span></span></span></span></td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double rgb(0, 0, 0);vertical-align:bottom;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding, December 31, 2023</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);border-bottom:2.25pt double rgb(0, 0, 0);text-align:left;width:1%;height:20px"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);border-bottom:2.25pt double rgb(0, 0, 0);text-align:right;width:15%;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);border-bottom:2.25pt double rgb(0, 0, 0);text-align:left;width:2%;height:20px"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);border-bottom:2.25pt double rgb(0, 0, 0);text-align:left;width:1%;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);border-bottom:2.25pt double rgb(0, 0, 0);text-align:right;width:15%;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);border-bottom:2.25pt double rgb(0, 0, 0);text-align:left;width:2%;height:20px"> </td> </tr> </table> </div> </div> </div> </div> <div> <div> <p style="margin-left:72pt;text-indent:-18pt;text-align:justify;margin-top:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><sup>(1)</sup><span style="width:8.22pt;text-indent:0pt;display:inline-block"> </span>These warrants are denominated in CAD and have been re-translated based on the exchange rate in effect as at December 31, 2022 of $1.00 = $1.3544 CAD (2021 - $1.00 = $1.2678 CAD).</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">During the year ended December 31, 2023, all warrants expired unexercised.</span></span></p> </div> </div> </div> </div> <div> <div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(d)<span style="width:5.78pt;display:inline-block"> </span>Restricted share units</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On April 28, 2021, the Company implemented a Restricted Share Unit Plan, (the "RSU Plan"). Pursuant to the RSU Plan, the Company will grant RSUs to directors, officers, employees, and consultants for services as approved from time to time by the Board. The maximum number of common shares made available for issuance pursuant to the RSU Plan shall not exceed 5% of common shares issued and outstanding and shall not exceed 10% of the common shares issued and outstanding less any common shares reserved for issuance under all other share compensation arrangements. The vesting terms, settlement, and method of settlement of the RSUs granted under the RSU Plan will be determined by the Board of Directors.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">A summary of the Company's RSUs as at December 31, 2023 and 2022, and changes for the years then ended are as follows:</span></span></p> </div> </div> <div> <div style="margin-left:54pt"> <div> <div> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong> </strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong> </strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding, December 31, 2021</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">355,000</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Forfeited</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:15%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(2,500</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:2%;text-align:left"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Repurchased</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(117,500</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Granted</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">410,000</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;text-align:left"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding, December 31, 2022</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">645,000</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Settled</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:15%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(123,336</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:2%;text-align:left"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Repurchased</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(130,850</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Granted</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">525,000</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;text-align:left"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding, December 31, 2023</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">915,814</span></span></td> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> </tr> </table> </div> </div> </div> </div> <p style="margin-left:54pt;text-align:justify;margin-top:10pt;margin-bottom:10pt"><span style="font-size:10pt;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">During the year ended December 31, 2023, the Company approved a policy whereby RSUs granted to US residents would be settled in cash. Following this amendment, the RSUs previously granted to US residents were determined to be modified from equity-settled to cash-settled. On the date of modification, a liability was recognized for the vested portion of the previously granted RSUs of $22,955 with a corresponding reduction in reserves. At December 31, 2023, the liability was revalued based on the fair market value of the Company's common shares, resulting in a gain which is included in share-based expense.</span></span></p> <div></div> <div> <div> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">During the year ended December 31, 2023, the Company granted 525,000 (2022 - 410,000; 2021 - 355,000) RSUs with an estimated fair value of $61,574 (2022 - $123,000; 2021 - $244,950), based on the fair market value of one common share on the date of issuance. The fair value will be recognized as an expense using the graded vesting method over the vesting period, with 33% vesting one year after grant and 33% every year thereafter. Upon vesting, the equity-settled RSUs may be repurchased in cash at the discretion of the Company, with the cash payment based on the closing share price of the RSUs on the date of vesting.</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">During the year ended December 31, 2023, the Company repurchased 130,850 (2022 - 117,500; 2021 - Nil) equity-settled RSUs with a fair value of $66,073 (2022 - $81,075; 2021 - $Nil), through a cash payment of $25,288 (2022 - $35,269; 2021 - $Nil), based on an average share price of $0.19 (2022 - $0.30; 2021 - $Nil) on vesting date, and recorded a gain on repurchase of RSUs of $40,785 (2022 - $45,806; 2021 - $Nil). </span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">In connection with the RSUs awarded, the Company recognized share-based expense of $129,490 (2022 - $155,318; 2021 - $24,949) for the year ended December 31, 2023.</span></span></p> </div> </div> <div> <div> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(e)<span style="width:6.28pt;display:inline-block"> </span>Deferred share units</span></span></p> <p style="margin-left:54pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On April 28, 2021, the Company implemented a Non-Employee Directors Deferred Share Unit Plan (the "DSU Plan"). Pursuant to the DSU Plan, non-employee directors may elect to receive deferred share units ("DSUs") in lieu of a cash payment of up to 50% of their annual base compensation determined by the Board. The maximum number of common shares made available for issuance pursuant to the DSU Plan shall not exceed 2% of the common shares issued and outstanding and shall not exceed 10% of the common shares issued and outstanding less any common shares reserved for issuance under all other share compensation agreements.</span></span></p> <p style="margin-left:54pt;text-align:justify;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">At December 31, 2023, 2022 and 2021, no DSUs have been granted to non-employee directors.</span></span></p> </div> </div> </div> </div> </div> </div> </div> | |
CY2023 | ifrs-full |
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Explanatory
DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory
|
<div> <div> <div> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Exercise</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Expiry</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Forfeited/</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Price</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Date</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2022</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Granted</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Exercised</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Expired</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2023</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$0.57(USD)</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">April 17, 2023</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">200,000</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(200,000</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$0.50(USD)</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">August 20, 2023</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">700,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(700,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$1.45(USD)</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">May 17, 2024</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">10,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(10,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$0.78(USD)</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">August 19, 2024</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">700,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">700,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$0.82(USD)</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">November 8, 2024</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">10,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">10,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$0.76(USD)</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">February 11, 2025</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">200,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">200,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$0.75(USD)</span></span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">August 18, 2025</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">750,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">750,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td colspan="2" style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total outstanding</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2,570,000</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(910,000</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,660,000</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> <tr> <td colspan="2" style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total exercisable</span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2,570,000</span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(910,000</span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,660,000</span></span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div> <div> <div> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">Exercise</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">Expiry</span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">December 31,</span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">Forfeited/</span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">December 31,</span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">Price</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">Date</span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">2021</span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">Granted</span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">Exercised</span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">Expired</span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif">2022</span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">$0.90(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">July 6, 2022</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">50,000</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">(50,000</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">)</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-family:Times New Roman,Times,serif">$0.30(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right"><span style="font-family:Times New Roman,Times,serif">November 28, 2022</span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">650,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">(650,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-family:Times New Roman,Times,serif">)</span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">$0.57(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">April 17, 2023</span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">200,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">200,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-family:Times New Roman,Times,serif">$0.50(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right"><span style="font-family:Times New Roman,Times,serif">August 20, 2023</span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">700,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">700,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">$1.45(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">May 17, 2024</span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">10,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">10,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-family:Times New Roman,Times,serif">$0.78(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right"><span style="font-family:Times New Roman,Times,serif">August 19, 2024</span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">700,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">700,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">$0.82(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">November 8, 2024</span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">10,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">10,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-family:Times New Roman,Times,serif">$0.76(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right"><span style="font-family:Times New Roman,Times,serif">February 11, 2025</span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">200,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">200,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">$0.75(USD)</span></td> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:right;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">August 18, 2025</span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">750,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">750,000</span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td colspan="2" style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify"><span style="font-family:Times New Roman,Times,serif">Total outstanding</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">3,270,000</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">(700,000</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"><span style="font-family:Times New Roman,Times,serif">)</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%"><span style="font-family:Times New Roman,Times,serif">2,570,000</span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> <tr> <td colspan="2" style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">Total exercisable</span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">2,953,333</span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">(700,000</span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">)</span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:right;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">2,570,000</span></td> <td style="vertical-align:bottom;border-top:2.25pt double #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div> </div> | |
CY2022Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
2570000 | share |
CY2023 | ifrs-full |
Number Of Share Options Granted In Sharebased Payment Arrangement
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
|
0 | share |
CY2023 | ifrs-full |
Number Of Share Options Exercised In Sharebased Payment Arrangement
NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
|
0 | share |
CY2023 | kiq |
Number Of Share Options Forfeited Or Expired In Sharebased Payment Arrangement
NumberOfShareOptionsForfeitedOrExpiredInSharebasedPaymentArrangement
|
910000 | share |
CY2023 | kiq |
Number Of Exercisable Share Options Forfeited Or Expired In Share Based Payment Arrangement
NumberOfExercisableShareOptionsForfeitedOrExpiredInShareBasedPaymentArrangement
|
910000 | shares |
CY2022 | ifrs-full |
Number Of Share Options Exercised In Sharebased Payment Arrangement
NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
|
0 | share |
CY2022 | kiq |
Number Of Share Options Forfeited Or Expired In Sharebased Payment Arrangement
NumberOfShareOptionsForfeitedOrExpiredInSharebasedPaymentArrangement
|
700000 | share |
CY2022 | kiq |
Number Of Exercisable Share Option Exercise In Sharebased Payment Arrangement
NumberOfExercisableShareOptionExerciseInSharebasedPaymentArrangement
|
0 | shares |
CY2022 | kiq |
Number Of Exercisable Share Options Forfeited Or Expired In Share Based Payment Arrangement
NumberOfExercisableShareOptionsForfeitedOrExpiredInShareBasedPaymentArrangement
|
700000 | shares |
CY2023 | ifrs-full |
Disclosure Of Number And Weighted Average Exercise Prices Of Share Options Explanatory
DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
|
<div> <div> <div> <div> <div> <div style="margin-left:54pt"> <div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong> </strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Weighted </strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong> </strong></span></span></td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Average Exercise</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Number </strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Price </strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding, December 31, 2021</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3,270,000</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">0.61</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"> <p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif">Forfeited</p> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(10,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">0.30</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;background-color:#e6efff"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif">Expired</span></p> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(690,000</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">0.34</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding, December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2,570,000</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">0.68</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Expired</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(910,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">0.53</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding and exercisable, December 31, 2023</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,660,000</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">0.76</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> </table> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> | |
CY2022 | ifrs-full |
Number Of Share Options Forfeited In Sharebased Payment Arrangement
NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement
|
10000 | share |
CY2022 | ifrs-full |
Weighted Average Exercise Price Of Share Options Forfeited In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019
|
0.3 | |
CY2023 | ifrs-full |
Number Of Share Options Expired In Sharebased Payment Arrangement
NumberOfShareOptionsExpiredInSharebasedPaymentArrangement
|
910000 | share |
CY2023 | ifrs-full |
Weighted Average Exercise Price Of Share Options Expired In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019
|
0.53 | |
CY2023 | kiq |
Disclosure Of Detailed Information About Warrants Activity Explanatory
DisclosureOfDetailedInformationAboutWarrantsActivityExplanatory
|
<div> <div style="margin-left:54pt"> <div> <div> <table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);text-align:justify;white-space:nowrap;height:20px"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Share Purchase</strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Weighted average</strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:justify;white-space:nowrap;height:20px"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>warrants</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>exercise price</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;height:20px"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:justify;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding, December 31, 2021</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:1%;background-color:rgb(230, 239, 255);height:20px"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:right;width:15%;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3,500,005</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:2%;background-color:rgb(230, 239, 255);height:20px"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:1%;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:right;width:15%;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1.02</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:2%;background-color:rgb(230, 239, 255);margin-top:0pt;margin-bottom:0pt;height:20px;padding-bottom:4px"><span style="font-size:10pt"><span><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><sup>(1)</sup></span></span></span></span></span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:justify;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding, December 31, 2022</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:1%;height:20px"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:right;width:15%;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3,500,005</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:2%;height:20px"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:1%;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:right;width:15%;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">0.96</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:2%;margin-top:0pt;margin-bottom:0pt;padding-bottom:4px;height:20px"><span style="font-size:10pt"><span><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><sup style="margin-top:0pt;margin-bottom:0pt">(1)</sup></span></span></span></span></span></td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:justify;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Expired</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:left;width:1%;background-color:rgb(230, 239, 255);height:20px"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:right;width:15%;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(3,500,005</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:left;width:2%;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:left;width:1%;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:right;width:15%;background-color:rgb(230, 239, 255);height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">0.96</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:left;width:2%;background-color:rgb(230, 239, 255);margin-top:0pt;margin-bottom:0pt;padding-bottom:4px;height:20px"><span style="font-size:10pt"><span><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><sup style="margin-top:0pt;margin-bottom:0pt">(1)</sup></span></span></span></span></span></td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double rgb(0, 0, 0);vertical-align:bottom;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding, December 31, 2023</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);border-bottom:2.25pt double rgb(0, 0, 0);text-align:left;width:1%;height:20px"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);border-bottom:2.25pt double rgb(0, 0, 0);text-align:right;width:15%;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);border-bottom:2.25pt double rgb(0, 0, 0);text-align:left;width:2%;height:20px"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);border-bottom:2.25pt double rgb(0, 0, 0);text-align:left;width:1%;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);border-bottom:2.25pt double rgb(0, 0, 0);text-align:right;width:15%;height:20px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);border-bottom:2.25pt double rgb(0, 0, 0);text-align:left;width:2%;height:20px"> </td> </tr> </table> </div> </div> </div> </div> | |
CY2023 | ifrs-full |
Disclosure Of Information About Key Management Personnel Explanatory
DisclosureOfInformationAboutKeyManagementPersonnelExplanatory
|
<table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December 31,</strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2023</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2022</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Management compensation</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>720,500</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">720,003</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">720,923</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Share-based expense<sup>*</sup></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>81,233</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">105,792</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">104,250</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Directors' fees</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>149,000</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">163,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">163,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">RSU payment**</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>12,904</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">23,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>963,637</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,011,795</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">988,173</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> | |
CY2023 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
81233 | usd |
CY2021 | ifrs-full |
Key Management Personnel Compensation
KeyManagementPersonnelCompensation
|
988173 | usd |
CY2023Q4 | ifrs-full |
Unused Tax Losses For Which No Deferred Tax Asset Recognised
UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
|
7900000 | usd |
CY2023 | ifrs-full |
Disclosure Of Deferred Taxes Explanatory
DisclosureOfDeferredTaxesExplanatory
|
<table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>December 31,<br/>2023</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>December 31,<br/>2022</span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Deferred income tax assets</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong> </strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Non-capital loss carry-forwards</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>328,375</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>309,510</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Non-capital loss carry-forwards</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>(8,082</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>)</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>38,740</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Deferred income tax assets</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>320,293</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>348,250</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Excess of carrying value over tax value of property, plant and equipment</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>(320,293</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>)</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(348,250</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Deferred income tax liability</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>(320,293</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>)</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(348,250</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;background-color:#e6efff;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Net deferred tax asset (liability)</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>-</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> | |
CY2023Q4 | kiq |
Non Capital Loss Carry Forwards Foreign
NonCapitalLossCarryForwardsForeign
|
-8082 | usd |
CY2022Q4 | kiq |
Non Capital Loss Carry Forwards Foreign
NonCapitalLossCarryForwardsForeign
|
38740 | usd |
CY2022Q4 | ifrs-full |
Deferred Tax Assets
DeferredTaxAssets
|
348250 | usd |
CY2023Q4 | ifrs-full |
Deferred Tax Liabilities
DeferredTaxLiabilities
|
320293 | usd |
CY2022Q4 | ifrs-full |
Deferred Tax Liabilities
DeferredTaxLiabilities
|
348250 | usd |
CY2023Q4 | ifrs-full |
Deferred Tax Liability Asset
DeferredTaxLiabilityAsset
|
0 | usd |
CY2022Q4 | ifrs-full |
Deferred Tax Liability Asset
DeferredTaxLiabilityAsset
|
0 | usd |
CY2023 | ifrs-full |
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits Explanatory
DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
|
<table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>December 31,<br/>2023</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>December 31,<br/>2022</span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:4pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Non-capital losses carried forward</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2,138,912</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>1,725,619</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Intangible assets</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>118,287</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>123,623</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Derivative warrant liability</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>-</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>990</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Lease liability</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>4,669</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>39,614</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:4pt;vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Unrecognized deductible temporary differences</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2,261,868</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>1,889,846</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> | |
CY2023Q4 | ifrs-full |
Deductible Temporary Differences For Which No Deferred Tax Asset Is Recognised
DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised
|
2261868 | usd |
CY2022Q4 | ifrs-full |
Deductible Temporary Differences For Which No Deferred Tax Asset Is Recognised
DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised
|
1889846 | usd |
CY2023 | ifrs-full |
Applicable Tax Rate
ApplicableTaxRate
|
0.27 | pure |
CY2023 | kiq |
Disclosure Of Detailed Information About Effective Income Tax Expense Recovery Explanatory
DisclosureOfDetailedInformationAboutEffectiveIncomeTaxExpenseRecoveryExplanatory
|
<table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>December 31,</strong><br/><strong>2023 </strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>December 31,<br/>2022</span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>December 31,<br/>2021</span></span></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Loss before income taxes</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>(2,101,886</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>)</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(1,189,386</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(2,758,567</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Statutory income tax rate</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>27.00%</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>27.00%</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>27.00%</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Income tax benefit computed at statutory tax rate</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>(567,509</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>)</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(321,134</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(744,813</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Items not deductible for income tax purposes</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>263,791</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>34,640</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(107,916</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Under provision of taxes in prior years</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>(174,600</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>)</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>4,469</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>99,873</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Change in timing differences</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>242,678</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>234,499</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>91,007</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Impact of foreign exchange on tax assets and liabilities</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>(18,970</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>)</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>44,097</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>4,444</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Unused tax losses and tax offsets not recognized</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong><strong>399,572</strong></strong></span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>147,036</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>813,044</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Income tax expense</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>144,962</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>143,607</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>155,639</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:0.75pt solid #000000;vertical-align:bottom;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Texas margin tax and branch tax</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>25,513</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>22,424</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>17,000</span></span></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;border-bottom:2.25pt double #000000;vertical-align:bottom;background-color:#e6efff;padding-left:12pt;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Income tax expense</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>170,475</strong></span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;width:1%;text-align:left;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>166,031</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>172,639</span></span></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> | |
CY2023 | ifrs-full |
Accounting Profit
AccountingProfit
|
-2101886 | usd |
CY2022 | ifrs-full |
Accounting Profit
AccountingProfit
|
-1189386 | usd |
CY2021 | ifrs-full |
Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss
TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
|
-107916 | usd |
CY2023 | ifrs-full |
Adjustments For Current Tax Of Prior Period
AdjustmentsForCurrentTaxOfPriorPeriod
|
-174600 | usd |
CY2022 | ifrs-full |
Adjustments For Current Tax Of Prior Period
AdjustmentsForCurrentTaxOfPriorPeriod
|
4469 | usd |
CY2021 | ifrs-full |
Adjustments For Current Tax Of Prior Period
AdjustmentsForCurrentTaxOfPriorPeriod
|
99873 | usd |
CY2021 | ifrs-full |
Tax Effect Of Tax Losses
TaxEffectOfTaxLosses
|
813044 | usd |
CY2023 | ifrs-full |
Disclosure Of Cash Flow Statement Explanatory
DisclosureOfCashFlowStatementExplanatory
|
<div> <p style="text-align:justify;margin-top:0px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>14.</strong><span style="width:22.1pt;display:inline-block"> </span><strong>SUPPLEMENTAL CASH FLOW INFORMATION</strong></span></span></p> <div style="margin-left:36pt"> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:12pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap;text-indent:-8pt"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;white-space:nowrap;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December 31,</strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;white-space:nowrap;text-align:right"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;white-space:nowrap;text-align:right"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;white-space:nowrap;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;white-space:nowrap;text-align:right"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;white-space:nowrap;text-align:right"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;white-space:nowrap;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:12pt;vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap;text-indent:-8pt"> </td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2023</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2022</span></span></td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:12pt;vertical-align:bottom;background-color:#e6efff;text-indent:-8pt;text-align:left"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Property, plant and equipment additions in accounts payable and accrued liabilities</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>19,469</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">108,743</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:12pt;vertical-align:bottom;text-indent:-8pt;text-align:left"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Intangible asset additions in accounts payable and accrued liabilities</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">92,062</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:12pt;vertical-align:bottom;background-color:#e6efff;text-indent:-8pt;text-align:left"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Deposit applied to intangible assets</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">60,462</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:12pt;vertical-align:bottom;text-indent:-8pt;text-align:left"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Interest paid</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>3,169</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">10,193</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">9,054</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:12pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;background-color:#e6efff;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Income taxes paid</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>191,731</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">57,611</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">342,000</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div> | |
CY2023 | kiq |
Disclosure Of Detailed Information About Supplemental Cash Flow Information Explanatory
DisclosureOfDetailedInformationAboutSupplementalCashFlowInformationExplanatory
|
<table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:12pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap;text-indent:-8pt"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;white-space:nowrap;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December 31,</strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;white-space:nowrap;text-align:right"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;white-space:nowrap;text-align:right"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;white-space:nowrap;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;white-space:nowrap;text-align:right"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;white-space:nowrap;text-align:right"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;white-space:nowrap;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:12pt;vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap;text-indent:-8pt"> </td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2023</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2022</span></span></td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></td> <td style="vertical-align:bottom;border-bottom:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:12pt;vertical-align:bottom;background-color:#e6efff;text-indent:-8pt;text-align:left"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Property, plant and equipment additions in accounts payable and accrued liabilities</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>19,469</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">108,743</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:12pt;vertical-align:bottom;text-indent:-8pt;text-align:left"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Intangible asset additions in accounts payable and accrued liabilities</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">92,062</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:12pt;vertical-align:bottom;background-color:#e6efff;text-indent:-8pt;text-align:left"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Deposit applied to intangible assets</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">60,462</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:12pt;vertical-align:bottom;text-indent:-8pt;text-align:left"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Interest paid</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>3,169</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">10,193</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">9,054</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:12pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;background-color:#e6efff;text-indent:-8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Income taxes paid</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>191,731</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">57,611</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">342,000</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> | |
CY2023 | kiq |
Property Plant And Equipment In Accounts Payable And Accrued Liabilities
PropertyPlantAndEquipmentInAccountsPayableAndAccruedLiabilities
|
19469 | usd |
CY2022 | kiq |
Intangible Asset Additions In Accounts Payable And Accrued Liabilities
IntangibleAssetAdditionsInAccountsPayableAndAccruedLiabilities
|
92062 | usd |
CY2021 | kiq |
Intangible Asset Additions In Accounts Payable And Accrued Liabilities
IntangibleAssetAdditionsInAccountsPayableAndAccruedLiabilities
|
0 | usd |
CY2022 | kiq |
Deposit Applied To Intangible Assets
DepositAppliedToIntangibleAssets
|
60462 | usd |
CY2021 | kiq |
Deposit Applied To Intangible Assets
DepositAppliedToIntangibleAssets
|
0 | usd |
CY2023 | ifrs-full |
Interest Paid Classified As Financing Activities
InterestPaidClassifiedAsFinancingActivities
|
3169 | usd |
CY2022 | ifrs-full |
Interest Paid Classified As Financing Activities
InterestPaidClassifiedAsFinancingActivities
|
10193 | usd |
CY2023 | ifrs-full |
Disclosure Of Segments Major Customers Explanatory
DisclosureOfSegmentsMajorCustomersExplanatory
|
<div> <p style="text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>15.</strong><span style="width:22.1pt;display:inline-block"> </span><strong>SIGNIFICANT CUSTOMERS</strong></span></span></p> <p style="margin-left:36pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The following table represents sales to individual customers exceeding 10% of the Company's revenues:</span></span></p> <div style="margin-left:36pt"> <table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December 31, </strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2023</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2022</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Customer A</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>5,799,424</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">5,312,839</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2,787,027</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Customer B</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,837,438</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">932,248</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Customer C</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,131,112</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,314,843</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> <p style="margin-left:36pt;text-align:justify;margin-top:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The customers are major US corporations who have displayed a pattern of consistent timely payment of amounts owing from sales.</span></span></p> <p style="margin-left:36pt;text-align:justify;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The Company is obligated to pay a 5% royalty from sales of their manway securement systems until 2023 in accordance with the original acquisition agreement (Note 8). During the year ended December 31, 2023, there were revenues from sales of the manway securement systems totalling $Nil (2022 - $237,650; 2021 - $11,000).</span></span></p> </div> | |
CY2023 | ifrs-full |
Disclosure Of Operating Segments Explanatory
DisclosureOfOperatingSegmentsExplanatory
|
<table cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%;border-color:#000000"> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:1.5pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December 31, </strong></span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2023</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2022</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Customer A</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>5,799,424</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">5,312,839</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2,787,027</span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Customer B</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,837,438</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">932,248</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="padding-right:5.4pt;padding-left:5.4pt;vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:justify;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Customer C</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,131,112</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,314,843</span></span></td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> | |
CY2022 | ifrs-full |
Revenue From Sale Of Goods
RevenueFromSaleOfGoods
|
237650 | usd |
CY2021 | ifrs-full |
Revenue From Sale Of Goods
RevenueFromSaleOfGoods
|
11000 | usd |
CY2023 | ifrs-full |
Disclosure Of Employee Benefits Explanatory
DisclosureOfEmployeeBenefitsExplanatory
|
<div> <p style="text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>16.</strong><span style="width:22.6pt;display:inline-block"> </span><strong>EMPLOYEE BENEFITS</strong></span></span></p> <p style="margin-left:36pt;text-align:justify;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">Total employee benefit expenses, including salary and wages, management compensation, share-based expense and benefits for the year ended December 31, 2023 amounted to $4,083,605 (2022 - $3,570,149; 2021 - $3,627,056).</span></span></p> </div> | |
CY2022 | ifrs-full |
Employee Benefits Expense
EmployeeBenefitsExpense
|
3570149 | usd |
CY2021 | ifrs-full |
Employee Benefits Expense
EmployeeBenefitsExpense
|
3627056 | usd |
CY2023 | ifrs-full |
Disclosure Of Entitys Reportable Segments Explanatory
DisclosureOfEntitysReportableSegmentsExplanatory
|
<div> <p style="text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>17.</strong><span style="width:22.6pt;display:inline-block"> </span><strong>SEGMENTED INFORMATION</strong></span></span></p> <p style="margin-left:36pt;text-align:justify;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">The Company operates in two business segments with operations and long-term assets in United States and Canada. The two business segments include the design, production and distribution of various proprietary products for the rail sector and the development of the KXI HD control system for no road vehicles. At December 31, 2023, long-term assets of $1,505,209 (2022 - $1,506,666) relates to the heavy-duty suspension control system located in Canada and $2,187,082 (2022 - $2,309,088) relates to the rail sector located in the United States. There has been no revenue related to the heavy-duty suspension control system to December 31, 2023 from the inception of the project.</span></span></p> </div> | |
CY2023 | ifrs-full |
Disclosure Of Events After Reporting Period Explanatory
DisclosureOfEventsAfterReportingPeriodExplanatory
|
<div> <p style="text-align:justify;margin-top:0px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>18.</strong></span></span><span style="padding-left:22pt"> </span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>SUBSEQUENT EVENTS</strong></span></span></p> <p style="margin-left:54pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(a)<span style="width:6.78pt;text-indent:0pt;display:inline-block"> </span>On February 1, 2024, the Company signed a new lease agreement for its warehouse space in Kelowna, British Columbia. Under the lease agreement, the Company has expanded the leased area and will pay $13,245 ($17,517 CAD) per month for three years.</span></span></p> <p style="margin-left:54pt;text-indent:-18pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(b)<span style="width:6.28pt;text-indent:0pt;display:inline-block"> </span>On March 5, 2024 the Company announced that it had notified the NYSE American ("NYSE American") of its intention to voluntarily delist its common shares ("Shares") from the NYSE American. The Shares will continue to trade on the TSX.</span></span></p> <p style="margin-left:54pt;text-align:justify;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">The Company filed a Form 25 with the U.S. Securities and Exchange Commission on March 15, 2024, which Form would become effective 10 days following filing thereof, resulting in the delisting of the Shares from NYSE American on or about March 26, 2024.</span></span></p> </div> |