2022 Q3 Form 20-F Financial Statement
#000106299323001487 Filed on January 27, 2023
Income Statement
| Concept | 2022 Q3 | 2022 | 2021 Q3 |
|---|---|---|---|
| Revenue | $260.0K | $720.0K | $160.0K |
| YoY Change | 62.5% | -43.75% | |
| Cost Of Revenue | $130.0K | $540.0K | -$210.0K |
| YoY Change | -161.9% | -32.5% | |
| Gross Profit | $120.0K | 184.8K cads | $370.0K |
| YoY Change | -67.57% | -61.25% | |
| Gross Profit Margin | 46.15% | 25.66% | 231.25% |
| Selling, General & Admin | $1.870M | 3.296M cads | $7.370M |
| YoY Change | -74.63% | -5.39% | |
| % of Gross Profit | 1558.33% | 1783.91% | 1991.89% |
| Research & Development | $450.0K | 2.064M cads | $1.710M |
| YoY Change | -73.68% | -3.44% | |
| % of Gross Profit | 375.0% | 1117.25% | 462.16% |
| Depreciation & Amortization | $100.0K | $330.0K | $50.00K |
| YoY Change | 100.0% | 135.71% | |
| % of Gross Profit | 83.33% | 178.59% | 13.51% |
| Operating Expenses | $2.320M | 5.361M cads | $3.240M |
| YoY Change | -28.4% | -4.65% | |
| Operating Profit | -$2.200M | -5.176M cads | -$2.870M |
| YoY Change | -23.34% | 0.6% | |
| Interest Expense | -$160.0K | 512.0K cads | -$30.00K |
| YoY Change | 433.33% | 340.94% | |
| % of Operating Profit | |||
| Other Income/Expense, Net | -$40.00K | -$160.0K | $0.00 |
| YoY Change | |||
| Pretax Income | -$2.440M | -$10.57M | -$2.880M |
| YoY Change | -15.28% | 13.41% | |
| Income Tax | -$50.00K | -$50.00K | |
| % Of Pretax Income | |||
| Net Earnings | -$2.390M | -10.50M cads | -$2.880M |
| YoY Change | -17.01% | 12.9% | |
| Net Earnings / Revenue | -919.23% | -1458.33% | -1800.0% |
| Basic Earnings Per Share | |||
| Diluted Earnings Per Share | -$3.12 | -$14.41 | -$4.23 |
| COMMON SHARES | |||
| Basic Shares Outstanding | 4.073M shares | ||
| Diluted Shares Outstanding |
Balance Sheet
| Concept | 2022 Q3 | 2022 | 2021 Q3 |
|---|---|---|---|
| SHORT-TERM ASSETS | |||
| Cash & Short-Term Investments | $170.0K | $170.0K | $2.690M |
| YoY Change | -93.68% | -93.68% | |
| Cash & Equivalents | |||
| Short-Term Investments | |||
| Other Short-Term Assets | $780.0K | $780.0K | $580.0K |
| YoY Change | 34.48% | 34.48% | |
| Inventory | $390.0K | $390.0K | $90.00K |
| Prepaid Expenses | |||
| Receivables | $170.0K | $120.0K | $700.0K |
| Other Receivables | $0.00 | $50.00K | $0.00 |
| Total Short-Term Assets | $1.520M | $1.520M | $4.060M |
| YoY Change | -62.56% | -62.56% | |
| LONG-TERM ASSETS | |||
| Property, Plant & Equipment | $1.040M | $1.040M | $1.170M |
| YoY Change | -11.11% | -11.11% | |
| Goodwill | |||
| YoY Change | |||
| Intangibles | |||
| YoY Change | |||
| Long-Term Investments | |||
| YoY Change | |||
| Other Assets | $20.00K | $20.00K | $20.00K |
| YoY Change | 0.0% | 0.0% | |
| Total Long-Term Assets | 5.803M cads | $5.800M | 4.658M cads |
| YoY Change | 24.6% | 24.46% | |
| TOTAL ASSETS | |||
| Total Short-Term Assets | $1.520M | $1.520M | $4.060M |
| Total Long-Term Assets | 5.803M cads | $5.800M | 4.658M cads |
| Total Assets | 7.323M cads | $7.320M | 8.718M cads |
| YoY Change | -15.99% | -16.06% | 64.09% |
| SHORT-TERM LIABILITIES | |||
| YoY Change | |||
| Accounts Payable | $2.290M | $2.290M | $1.130M |
| YoY Change | 102.65% | 269.35% | |
| Accrued Expenses | $2.320M | $2.320M | |
| YoY Change | 354.9% | ||
| Deferred Revenue | |||
| YoY Change | |||
| Short-Term Debt | $0.00 | $0.00 | $0.00 |
| YoY Change | |||
| Long-Term Debt Due | $2.270M | $2.270M | $30.00K |
| YoY Change | 7466.67% | 7466.67% | |
| Total Short-Term Liabilities | $6.930M | $6.930M | $1.160M |
| YoY Change | 497.41% | 497.41% | |
| LONG-TERM LIABILITIES | |||
| Long-Term Debt | $290.0K | $290.0K | $330.0K |
| YoY Change | -12.12% | -12.12% | |
| Other Long-Term Liabilities | $1.120M | $1.120M | $1.110M |
| YoY Change | 0.9% | 0.9% | |
| Total Long-Term Liabilities | $1.410M | $1.410M | $1.440M |
| YoY Change | -2.08% | -2.08% | |
| TOTAL LIABILITIES | |||
| Total Short-Term Liabilities | $6.930M | $6.930M | $1.160M |
| Total Long-Term Liabilities | $1.410M | $1.410M | $1.440M |
| Total Liabilities | 8.326M cads | $8.330M | 2.594M cads |
| YoY Change | 220.97% | 221.62% | 81.67% |
| SHAREHOLDERS EQUITY | |||
| Retained Earnings | |||
| YoY Change | |||
| Common Stock | |||
| YoY Change | |||
| Preferred Stock | |||
| YoY Change | |||
| Treasury Stock (at cost) | |||
| YoY Change | |||
| Treasury Stock Shares | |||
| Shareholders Equity | -$1.000M | -$1.000M | $6.120M |
| YoY Change | |||
| Total Liabilities & Shareholders Equity | $7.320M | $7.320M | $8.720M |
| YoY Change | -16.06% | -16.06% |
Cashflow Statement
| Concept | 2022 Q3 | 2022 | 2021 Q3 |
|---|---|---|---|
| OPERATING ACTIVITIES | |||
| Net Income | -$2.390M | -10.50M cads | -$2.880M |
| YoY Change | -17.01% | 12.9% | |
| Depreciation, Depletion And Amortization | $100.0K | $330.0K | $50.00K |
| YoY Change | 100.0% | 135.71% | |
| Cash From Operating Activities | -$310.0K | -$4.260M | -$1.540M |
| YoY Change | -79.87% | -31.95% | |
| INVESTING ACTIVITIES | |||
| Capital Expenditures | $420.0K | $1.360M | $770.0K |
| YoY Change | -45.45% | 52.81% | |
| Acquisitions | |||
| YoY Change | |||
| Other Investing Activities | -$70.00K | $250.0K | $0.00 |
| YoY Change | -238.89% | ||
| Cash From Investing Activities | -$500.0K | -$1.110M | -$770.0K |
| YoY Change | -35.06% | 3.74% | |
| FINANCING ACTIVITIES | |||
| Cash Dividend Paid | |||
| YoY Change | |||
| Common Stock Issuance & Retirement, Net | |||
| YoY Change | |||
| Debt Paid & Issued, Net | |||
| YoY Change | |||
| Cash From Financing Activities | 790.0K | 2.850M | 2.560M |
| YoY Change | -69.14% | -58.93% | |
| NET CHANGE | |||
| Cash From Operating Activities | -310.0K | -4.260M | -1.540M |
| Cash From Investing Activities | -500.0K | -1.110M | -770.0K |
| Cash From Financing Activities | 790.0K | 2.850M | 2.560M |
| Net Change In Cash | -20.00K | -2.520M | 250.0K |
| YoY Change | -108.0% | 546.15% | |
| FREE CASH FLOW | |||
| Cash From Operating Activities | -$310.0K | -$4.260M | -$1.540M |
| Capital Expenditures | $420.0K | $1.360M | $770.0K |
| Free Cash Flow | -$730.0K | -$5.620M | -$2.310M |
| YoY Change | -68.4% | -21.4% |
Facts In Submission
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2022-09-30 | |
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155 Terence Matthews Crescent | |
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Unit #1, Ottawa | |
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Disclosure Of Basis Of Preparation Of Financial Statements Explanatory
DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory
|
<div> <p><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2.</b><span style="width: 14.3pt; display: inline-block;"> </span><b>Basis of preparation</b></span></span></p> <p style="margin-left: 39.3pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(a)</b></i><span style="width: 6.34pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Going concern</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">These consolidated financial statements have been prepared assuming we will continue as a going concern. The going concern basis of presentation assumes we will continue in operation for the foreseeable future and can realize our assets and discharge our liabilities and commitments in the normal course of business.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As an early-stage company, we not yet reached commercial production for most of our products and have incurred significant losses and negative operating cash flows from inception that have primarily been funded from financing activities. We have incurred a $10.5 million net loss and negative operating cash flows of approximately $4.3 million for the year ended September 30, 2022 (2021 - $9.3 million net loss and negative operating cash flows of $6.3 million). At September 30, 2022, we had $5.4 million in negative working capital (2021 - positive working capital of $2.9 million).</span></span></p> <div> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Our ability to continue as a going concern and realize our assets and discharge our liabilities in the normal course of business is dependent upon closing timely additional sales orders, timely commercial launch of new products, and the ability to raise additional debt or equity financing, when required. There are various risks and uncertainties affecting our future financial position and our performance including, but not limited to:</span></span></p> <table border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Times New Roman, Times, serif; width: 100%;"> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 17pt;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">The market acceptance and rate of commercialization of our product offerings;</span></td> </tr> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 17pt;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">Ability to successfully execute our business plan;</span></td> </tr> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 17pt;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">Ability to raise additional capital at acceptable terms;</span></td> </tr> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 17pt;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">General local and global economic conditions, including the ongoing COVID-19 pandemic and the global disruption from Russia's invasion of Ukraine.</span></td> </tr> </table> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Our strategy to mitigate these material risks and uncertainties is to execute timely a business plan aimed at continued focus on revenue growth, product development and innovation, improving overall gross profit, managing operating expenses and working capital requirements, and securing additional capital, as needed.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 9pt; line-height: normal; font-family: Arial, sans-serif;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman, serif;">Failure to implement our business plan could have a material adverse effect on our financial condition and/or financial performance. </span></span><span style="font-size: 10pt;"><span style="font-family: Times New Roman, serif;">There is no assurance that </span></span><span style="font-size: 10pt;"><span style="font-family: Times New Roman, serif;">we</span></span><span style="font-size: 10pt;"><span style="font-family: Times New Roman, serif;"> will be able to raise additional capital as they are required in the future. </span></span><span style="font-size: 10pt;"><span style="font-family: Times New Roman, serif;">Accordingly, there are material risks and uncertainties that may cast significant doubt about KWESST’s ability to continue as a going concern.</span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Subsequent to September 30, 2022, we closed our U.S. IPO and Canadian public offering on December 9, 2022, resulting in total gross proceeds of US$14.1 million or CAD$19.2 million (see Note 27(a)). </span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">These consolidated financial statements do not include any adjustments to the carrying amounts and classification of assets, liabilities and reported expenses that may otherwise be required if the going concern basis was not appropriate.</span></span></p> <p style="margin-left: 39.3pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(b)</b></i><span style="width: 6.34pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Statement of compliance</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB") and interpretations of the IFRS Interpretations Committee ("IFRIC"). </span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The consolidated financial statements were authorized for issue by the Board of Directors effective on January 27, 2023.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(c)</b></i><span style="width: 3.6pt; display: inline-block;"> </span><i><b>Principles of consolidation</b></i></span></span></p> <p style="margin-left: 22.5pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">These consolidated financial statements incorporate the financial statements of KWESST and the entities it controls.</span></span></p> <p style="margin-left: 22.5pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Control is achieved where we have the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities, are exposed to, or have rights to, variable returns from our involvement with the entity and have the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to us until the date on which control ceases. Profit or loss of subsidiaries acquired during the year are recognized from the date of acquisition or effective date of disposal as applicable. All intercompany transactions and balances have been eliminated.</span></span></p> <div> </div> <p style="margin-left: 22.5pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">At September 30, 2022, we have the following wholly-owned subsidiaries:</span></span></p> <div> <div style="margin-left: 22.5pt;"> <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse; font-size: 10pt; width: 80%;"> <tr> <td style="background-color: #44546a; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000;"> </td> <td style="background-color: #44546a; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="color: #ffffff;">Location</span></span></span></td> <td style="background-color: #44546a; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="color: #ffffff;">Equity %</span></span></span></td> </tr> <tr> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> KWESST Inc. </span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Ottawa, Canada </span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100%</span></span></td> </tr> <tr> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2720178 Ontario Inc. </span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Bowmanville, Canada </span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100%</span></span></td> </tr> <tr> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Police Ordnance Company Inc. </span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Bowmanville, Canada </span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100%</span></span></td> </tr> <tr> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> KWESST U.S. Holdings Inc. </span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Delaware, Canada </span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100%</span></span></td> </tr> <tr> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> KWESST Defense Systems U.S. Inc. </span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Virginia, United States </span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100%</span></span></td> </tr> <tr> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> KWESST Public Safety Systems U.S. Inc. </span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Virginia, United States </span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100%</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> KWESST Public Safety Systems Canada Inc. </span></span></td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Ottawa, Canada </span></span></td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100%</span></span></td> </tr> </table> </div> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(d)</b></i><span style="width: 3.04pt; display: inline-block;"> </span><i><b>Functional and presentation currency</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The consolidated financial statements are presented in Canadian dollars ("CAD"), which is the functional currency of KWESST and its subsidiaries unless otherwise stated.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(e)</b></i><span style="width: 3.6pt; display: inline-block;"> </span><i><b>Measurement basis</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The consolidated financial statements have been prepared on the historical cost basis. Historical cost is generally based on the fair value of the consideration given in exchange for assets.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(f)</b></i><span style="width: 4.71pt; display: inline-block;"> </span><i><b>Use of judgments and estimates</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The preparation of the consolidated financial statements in accordance with IFRS requires management to make judgments, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets and liabilities, income, expenses, and disclosure of contingent liabilities. Actual results may differ from these estimates.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognized prospectively.</span></span></p> <p style="text-indent: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;">Judgments</span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Information about judgments made in applying accounting policies that have the most significant effects on the amounts recognized in these consolidated financial statements is included in the following notes:</span></span></p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%;"> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 17pt;">•</td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">Note 4(a) - <i>acquisition of Police Ordnance: </i>whether the consideration transferred and purchase price allocation assumptions used as inputs in determining the fair value of net assets acquired is reasonable.</span></td> </tr> <tr> <td style="width: 39pt;"> </td> <td style="vertical-align: top; width: 17pt;"> </td> <td style="vertical-align: top; width: auto;"> </td> </tr> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 17pt;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">Note 4(b) - <i>acquisition of PARA OPS</i><sup><i>TM</i></sup><i> System</i>: whether the estimated discount rate used to discount the minimum royalty payments is reasonable, and the reasonability of the volatility assumption used in the Black Scholes option model to estimate the fair value of the warrants issued to DEFSEC.</span></td> </tr> <tr> <td style="width: 39pt;"> </td> <td style="vertical-align: top; width: 17pt;"> </td> <td style="vertical-align: top; width: auto;"> </td> </tr> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 17pt;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">Note 10 - <i>unsecured loans: </i>whether the estimated market discount rate used to estimate the fair value of the unsecured loans is reasonable.</span></td> </tr> <tr> <td style="width: 39pt;"> </td> <td style="vertical-align: top; width: 17pt;"> </td> <td style="vertical-align: top; width: auto;"> </td> </tr> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 17pt;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">Note 15(c) - <i>share-based compensation</i>: whether the determination of KWESST's stock volatility, forfeiture rate, and expected life are reasonable in light of its limited operating history, all significant inputs in the valuation model to fair value options granted; and</span></td> </tr> </table> <div> </div> <table border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Times New Roman, Times, serif; width: 100%;"> <tr> <td style="width: 39pt;"> </td> <td style="width: 17pt; vertical-align: top;"> </td> <td style="width: auto; vertical-align: top;"> </td> </tr> <tr> <td style="width: 39pt;"> </td> <td style="width: 17pt; vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="width: auto; vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif;">Note 15(c) - <i>broker compensation options</i>: whether the Monte Carlo valuation model and number of simulations, coupled with the volatility assumption, are reasonable to estimate the fair value of these options.</span></p> </td> </tr> </table> <p style="text-indent: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;">Estimates</span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Information about assumptions and estimation uncertainties at September 30, 2022, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities in the next financial year is included in the following notes:</span></span></p> <table border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Times New Roman, Times, serif; width: 100%;"> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 17pt;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">Note 9 - <i>impairment test of intangible assets</i>: key assumptions underlying recoverable amounts.</span></td> </tr> </table> <p style="text-indent: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;">COVID-19 and Economic Uncertainties</span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">While COVID-19 has not had a material impact to our business to date, the following is a summary of what we believe may impact our future business given the persistency of COVID-19: disruptions to business operations resulting from quarantines of employees, customers, manufacturers and other third-party service providers in areas affected by the outbreak; disruptions to business operations resulting from travel restrictions, including travel to industry tradeshows; and uncertainty around the duration of the virus' impact.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Despite the global vaccination efforts underway, the extent to which COVID-19 could impact our operations, financial condition, results of operations, and cash flows is highly uncertain and cannot be predicted. Negative financial results, uncertainties in the market, and a tightening of credit markets, caused by COVID-19, or a recession, could have a material adverse effect on our liquidity and ability to obtain financing in the future.</span></span></p> </div> | |
| CY2022 | kwe |
Gross Proceeds From Public Offering
GrossProceedsFromPublicOffering
|
14100000 | usd |
| CY2022 | kwe |
Gross Proceeds From Public Offering
GrossProceedsFromPublicOffering
|
19200000 | cad |
| CY2022 | ifrs-full |
Disclosure Of Interests In Subsidiaries Explanatory
DisclosureOfInterestsInSubsidiariesExplanatory
|
<div> <div style="margin-left: 22.5pt;"> <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse; font-size: 10pt; width: 80%;"> <tr> <td style="background-color: #44546a; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000;"> </td> <td style="background-color: #44546a; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="color: #ffffff;">Location</span></span></span></td> <td style="background-color: #44546a; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="color: #ffffff;">Equity %</span></span></span></td> </tr> <tr> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> KWESST Inc. </span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Ottawa, Canada </span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100%</span></span></td> </tr> <tr> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2720178 Ontario Inc. </span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Bowmanville, Canada </span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100%</span></span></td> </tr> <tr> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Police Ordnance Company Inc. </span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Bowmanville, Canada </span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100%</span></span></td> </tr> <tr> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> KWESST U.S. Holdings Inc. </span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Delaware, Canada </span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100%</span></span></td> </tr> <tr> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> KWESST Defense Systems U.S. Inc. </span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Virginia, United States </span></span></td> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100%</span></span></td> </tr> <tr> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> KWESST Public Safety Systems U.S. Inc. </span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Virginia, United States </span></span></td> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100%</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> KWESST Public Safety Systems Canada Inc. </span></span></td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Ottawa, Canada </span></span></td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100%</span></span></td> </tr> </table> </div> </div> | |
| CY2022 | ifrs-full |
Disclosure Of Summary Of Significant Accounting Policies Explanatory
DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
|
<div> <p><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3.</b><span style="width: 13.3pt; display: inline-block;"> </span><b>Significant accounting policies</b></span></span></p> <div> <p style="margin-left: 37.2pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(a)</b></i><span style="width: 6.34pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Revenue recognition</b></i></span></span></p> <p style="text-align: justify; margin-left: 21.3pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Revenue is recognized upon transfer of control of products or services to customers at an amount that reflects the transaction price we expect to receive in exchange for the products or services. Our contracts with customers may include the delivery of multiple products and services, which are generally capable of being distinct and accounted for as separate performance obligations. The accounting for a contract or contracts with a customer that contain multiple performance obligations requires us to allocate the contract or contracts transaction price to the identified distinct performance obligations based on the stand-alone selling price of each performance obligation.</span></span></p> <p style="text-align: justify; margin-left: 21.3pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Revenue from contracts with customers is recognized, for each performance obligation, either over a period of time or at a point in time, depending on which method reflects the transfer of control of the goods or services underlying the particular obligation to the customer.</span></span></p> <p style="text-align: justify; margin-left: 21.3pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For performance obligations satisfied over time, we recognize revenue over time using an input method, based on costs incurred to date relative to total estimated costs at completion, to measure progress toward satisfying such performance obligation (for non-recurring engineering services, the input method is based on hours). Under this method, costs that do not contribute to the performance of KWESST in transferring control of goods or services to the customer are excluded from the measurement of progress toward satisfying the performance obligation. In certain other situations, we might recognize revenue at a point in time, when the criteria to recognize revenue over time are not met. In any event, when the total anticipated costs exceed the total anticipated revenues on a contract, such loss is recognized in its entirety in the period it becomes known.</span></span></p> <p style="text-align: justify; margin-left: 21.3pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">We may enter into contractual arrangements with a customer to deliver services on one project with respect to more than one performance obligation, such as non-recurring engineering, procurement, and training. When entering into such arrangements, we allocate the transaction price by reference to the stand-alone selling price of each performance obligation. Accordingly, when such arrangements exist on the same project, the value of each performance obligation is based on its stand-alone price and recognized according to the respective revenue recognition methods described above. For example, for non-recurring engineering services rendered over a contract period the revenue is recognized using the percentage of completion method; whereas for training services the revenue is recognized after the training is delivered (i.e. point in time).</span></span></p> <div> </div> <p style="text-align: justify; margin-left: 21.3pt; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">We account for a contract modification, which consists of a change in the scope or price (or both) of a contract, as a separate contract when the remaining goods or services to be delivered after the modification are distinct from those delivered prior to the modification and the price of the contract increases by an amount of consideration to a price which reflects KWESST's stand-alone selling price of the additional promised goods or services. When the contract modification is not accounted for as a separate contract, we recognize an adjustment to revenue on a cumulative catch-up basis at the date of contract modification.</span></span></p> <p style="text-align: justify; margin-left: 21.3pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The timing of revenue recognition often differs from performance payment schedules, resulting in revenue that has been earned but not billed. These amounts are included in unbilled receivables. Amounts billed in accordance with customer contracts, but not yet earned, are recorded and presented as part of contract liabilities.</span></span></p> <p style="text-align: justify; margin-left: 21.3pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">When a contract includes a significant financing component, the value of such component is excluded from the transaction price and is recognized separately as finance income or expense, as applicable.</span></span></p> </div> <div> <p style="margin-left: 37.2pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(b)</b></i><span style="width: 6.34pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Business combinations</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">We account for business combinations using the acquisition method. Goodwill arising on acquisitions is measured as the fair value of the consideration transferred less the net recognized amount of the estimated fair value of identifiable assets acquired and liabilities assumed, all measured as of the acquisition date. Transaction costs that we incur in connection with a business combination are expensed as incurred. We use our best estimates and assumptions to reasonably value assets acquired and liabilities assumed at the acquisition date as well as contingent consideration, where applicable, and these estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, we may record adjustments to the assets acquired and liabilities assumed with a corresponding offset to goodwill. Upon conclusion of the measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments are recorded in profit or loss.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Where the total purchase consideration is less than the fair value of identifiable net assets, we recognize a gain on acquisition.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Acquisitions that do not meet the definition of a business are accounted for as asset acquisitions in accordance with the relevant IFRS standards and applicable to the type of asset acquired.</span></span></p> </div> <div> <p style="margin-left: 37.2pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(c)</b></i><span style="width: 6.9pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Financial instruments</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">We recognize a financial asset or a financial liability when it becomes a party to the contractual provisions of the instrument.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Trade and other receivables without a significant financing component are initially measured at the transaction price. All other financial assets and financial liabilities are initially recognized at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss ("FVTPL")) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognized immediately in profit or loss.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;">Financial assets</span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">All financial assets are recognized and de-recognized on trade date.</span></span></p> <div> </div> <p style="margin-left: 21.3pt; margin-bottom: 0pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial assets are recognized at fair value and subsequently classified and measured at:</span></span></p> <p style="margin-top: 0pt; margin-left: 56.7pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">a)<span style="width: 10.23pt; text-indent: 0pt; display: inline-block;"> </span>Amortized cost;</span></span></p> <p style="margin-top: 0pt; margin-left: 56.7pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">b)<span style="width: 9.67pt; text-indent: 0pt; display: inline-block;"> </span>Fair value through other comprehensive income ("FVOCI"); or</span></span></p> <p style="margin-top: 0pt; margin-left: 56.7pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">c)<span style="width: 10.23pt; text-indent: 0pt; display: inline-block;"> </span>Fair value though profit or loss ("FVTPL").</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">We determine the classification of our financial assets on the basis of both the business model for managing the financial assets and the contractual cash flows characteristics of the financial asset. Financial assets are not reclassified subsequent to their initial recognition unless we change our business model for managing financial assets.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">A financial asset is measured at amortized cost if it is held within a business model whose objective is to hold assets to collect contractual cash flows, and its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest of the principal amount outstanding. Financial assets classified at amortized cost are measured using the effective interest method. At September 30, 2022, we classified the following as amortized cost:</span></span></p> <table border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Times New Roman, Times, serif; width: 100%;"> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 17pt;">•</td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">Cash</span></td> </tr> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 17pt;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">Restricted short-term investment</span></td> </tr> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 17pt;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">Trade and other receivables</span></td> </tr> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 17pt;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">Lease deposit (non-current other asset)</span></td> </tr> </table> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">All financial assets not classified and measured at amortized cost or FVOCI are measured at FVTPL. At September 30, 2022, we did not have financial assets classified as FVOCI or FVTPL.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Expected credit losses</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">We measure a loss allowance based on the lifetime expected credit losses. Lifetime expected credit losses are estimated based on factors such as our past experience of collecting payments, the number of delayed payments in the portfolio past the average credit period, observable changes in national or local economic conditions that correlate with default on receivables, financial difficulty of the borrower, and it becoming probable that the borrower will enter bankruptcy or financial re-organization.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial assets are written off when there is no reasonable expectation of recovery.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;">Financial liabilities</span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial liabilities are recognized at fair value and subsequently classified and measured at amortized cost or fair value though profit or loss ("FVTPL").</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">We determine the classification of our financial liabilities at initial recognition. We have classified the following as amortized costs:</span></span></p> <table border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Times New Roman, Times, serif; width: 100%;"> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 19pt;">•</td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">Accounts payable and accrued liabilities</span></td> </tr> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 19pt;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">Corporate tax payable</span></td> </tr> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 19pt;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">Borrowings</span></td> </tr> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 19pt;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">Lease obligations</span></td> </tr> <tr> <td style="font-size: 10pt; vertical-align: top; width: 39pt;"> </td> <td style="font-size: 10pt; vertical-align: top; width: 19pt;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="font-size: 10pt; vertical-align: top; width: auto;"><span style="font-family: Times New Roman,Times,serif;">Accrued royalties liability</span></td> </tr> </table> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial liabilities at amortized cost are measured using the effective interest rate method.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>De-recognition of financial liabilities</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST de-recognizes financial liabilities when its obligations are discharged, cancelled or they expire.</span></span></p> </div> <div> </div> <div> <p style="margin-left: 37.2pt; text-indent: -18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(d)</b></i><span style="width: 7.51pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Cash and cash equivalents</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cash and cash equivalents include cash investments in interest-bearing accounts and term deposits which can readily be redeemed for cash without penalty or are issued for terms of three months or less from dated of acquisition.</span></span></p> </div> <div> <p style="margin-left: 37.2pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(e)</b></i><span style="width: 6.9pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Inventories</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST's inventories may consist of raw materials, work-in-progress ("WIP"), and finished goods. Inventories are measured at the lower of cost and net realizable value, with cost being determined using the weighted average cost method. The cost of WIP and finished goods includes the cost of raw materials, direct labour, and overhead. Net realizable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and selling expenses. At each reporting period, management estimates the provision for obsolete and slow-moving inventory which may be reversed in subsequent periods, should the value subsequently be recovered.</span></span></p> </div> <div> <div> <p style="margin-left: 37.2pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(f)</b></i><span style="width: 8.01pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Property and equipment</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Property and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. Cost comprises the fair value of consideration given to acquire or construct an asset and includes the direct charges associated with bringing the asset to the location and condition necessary for putting it into use along with the future cost of dismantling and removing the asset. These assets are depreciated over their estimated useful lives using the straight-line method as this most closely reflects the expected pattern of consumption of the future economic benefits. Depreciation methods, useful lives and residual values are reviewed at each financial year end and adjusted prospectively, if appropriate.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following table provides a summary of estimated useful lives for our property and equipment:</span></span></p> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse; font-size: 10pt; width: 100%;"> <tr> <td style="width: 50%; background-color: #44546a;"> </td> <td style="text-align: right; width: 50%; background-color: #44546a;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="color: #ffffff;">Rate</span></span></span></td> </tr> <tr> <td style="width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Computer equipment</span></span></td> <td style="text-align: right; width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3 years </span></span></td> </tr> <tr> <td style="width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Computer software</span></span></td> <td style="text-align: right; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3 years </span></span></td> </tr> <tr> <td style="width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Office furniture and equipment</span></span></td> <td style="text-align: right; width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 5 years </span></span></td> </tr> <tr> <td style="width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Low-rate initial production equipment</span></span></td> <td style="text-align: right; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 5 years </span></span></td> </tr> <tr> <td style="width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">R&D equipment</span></span></td> <td style="text-align: right; width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 5 years </span></span></td> </tr> <tr> <td style="width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Sales demo equipment</span></span></td> <td style="text-align: right; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2 years </span></span></td> </tr> <tr> <td style="width: 50%; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Leasehold improvements</span></span></td> <td style="text-align: right; width: 50%; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Shorter of useful life or remaining term of lease </span></span></td> </tr> </table> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">At the end of each reporting period, we review the carrying amounts of its property and equipment to determine whether there is any indication of impairment. 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). The recoverable amount is the higher of fair value less costs to sell and value in use. 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 the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash flows of other assets or groups of assets (the "cash-generating unit, or CGU"). If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.</span></span></p> </div> </div> <div> </div> <div> <p style="margin-left: 37.2pt; text-indent: -18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(g)</b></i><span style="width: 6.34pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Leases</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">At inception of a contract, we assess whether a contract is, or contains, a lease based on whether the contract conveys the 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: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">We recognize a right-of-use asset and a lease liability at the lease commencement date. The lease obligation is measured at the present value of the lease payments that are not paid at the commencement date of the lease, discounted using its incremental borrowing rate at the inception of the lease (it was 10% for the current outstanding lease agreement). The right-of-use asset is initially measured based on the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received. The assets are depreciated to the earlier of the end of the useful life of the right-of-use asset or the lease term using the straight-line method as this most closely reflects the expected pattern of consumption of the future economic benefits. The lease term includes periods covered by an option to extend if we are reasonably certain to exercise that option. In addition, the right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability.</span></span></p> <p style="margin-left: 21.3pt; 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 using the interest rate implicit in the lease or, if that rate cannot be readily determined, our incremental borrowing rate. Variable lease payments that do not depend on an index or rate are not included in the measurement of the lease liability.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The lease liability is measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, if there is a change in our estimate of the amount expected to be payable under a residual value guarantee, or if we change our assessment of whether it will exercise a purchase, extension, or termination option. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying value of the right-of-use asset or, is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">We have elected to apply the practical expedient not to recognize right-of-use assets and lease liabilities for short-term leases that have a lease term of 12 months or less and leases of low-value assets. The lease payments associated with these leases are recognized as an expense on a straight-line basis over the lease term.</span></span></p> </div> <div> <p style="margin-left: 37.2pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(h)</b></i><span style="width: 5.78pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Intangible assets</b></i></span></span></p> <p style="margin-left: 42.55pt; text-indent: -21.25pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(i)<span style="width: 11.81pt; text-indent: 0pt; display: inline-block;"> </span>Research and development ("R&D") costs</span></span></p> <p style="margin-left: 42.55pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognized in profit or loss when incurred.</span></span></p> <p style="margin-left: 42.55pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Development expenditure is capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and we have the intention and sufficient resources to complete the development and to use or sell the asset. The expenditure capitalized in respect of development activities includes the cost of materials, direct labor and overhead costs that are directly attributable to preparing the asset for its intended use, and capitalized borrowing costs. Other development expenditures are recognized in profit or loss when incurred.</span></span></p> <p style="margin-left: 42.55pt; text-indent: -21.25pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(ii)<span style="width: 9.03pt; text-indent: 0pt; display: inline-block;"> </span>Subsequent expenditure</span></span></p> <p style="margin-left: 42.55pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Subsequent expenditure is capitalized only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditures, including expenditure on internally generated goodwill and brands, is recognized in profit or loss as incurred.</span></span></p> <div> </div> <p style="margin-left: 42.55pt; text-indent: -21.25pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(iii)<span style="width: 6.25pt; text-indent: 0pt; display: inline-block;"> </span>Acquired intangible assets</span></span></p> <p style="margin-left: 42.55pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Acquired intangible assets consist of open customer orders, tradenames, customer relationships, patents, and technology assets acquired either through an asset purchase or a business combination transaction. These intangible assets are recorded at their fair value at the acquisition date.</span></span></p> <p style="margin-left: 42.55pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">After initial recognition, except for open customer orders, intangible assets are measured at cost less any accumulated amortization and impairment losses. For open customer orders, we reduce the amount when we have delivered under the customer contract, with an offset to accounts receivable (i.e. there is no revenue recognized for acquired open customer orders). Intangible assets with finite useful lives are amortized on a straight-line basis over their estimated useful lives. Amortization begins when the related acquired technology is commercialized. We anticipate the estimated useful life for the current technology assets to be five years once commercialized.</span></span></p> <p style="margin-left: 42.55pt; text-indent: -21.25pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(iv)<span style="width: 6.81pt; text-indent: 0pt; display: inline-block;"> </span>Amortization</span></span></p> <p style="margin-left: 42.55pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Amortization is a systematic allocation of the amortizable amount of an intangible asset of its useful life. The amortizable amount is the cost of the asset less its estimated residual value. We recognize in profit or loss on a sales-based rate over the estimated useful lives of the intangible assets from the date they are available for use, since this method most closely reflects the expected pattern of consumption of the future economic benefits embodied in each asset. Where a sales-based rate could not be determined, the straight-line approach is used.</span></span></p> <p style="margin-left: 42.55pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Internally generated intangible assets are not systematically amortized as long as they are not available for use i.e. they are not yet in working condition for their intended use. Accordingly, intangible assets such as development costs are tested for impairment at least once a year, until such date as they are available for use.</span></span></p> <p style="margin-left: 42.55pt; text-indent: -21.25pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(v)<span style="width: 9.59pt; text-indent: 0pt; display: inline-block;"> </span>Impairment</span></span></p> <p style="margin-left: 42.55pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">All intangible assets are periodically reviewed for impairment. The estimated present value of future cash flows associated with the intangible asset is determined and an impairment loss is recognized for the difference between this amount and the carrying amount as follows: the carrying amount of the asset is reduced to estimated present value of the future cash flows associated with the asset, discounted at the financial asset's original effective interest rate, and the resulting loss is directly recognized in profit or loss for the period.</span></span></p> </div> <div> <p style="margin-left: 37.2pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(i)</b></i><span style="width: 8.56pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Provisions</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">A provision is recognized if, as a result of a past event, we have a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risk specific to the liability. The accretion of the discount is recognized as a finance cost.</span></span></p> </div> <div> <p style="margin-left: 37.2pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(j)</b></i><span style="width: 8.56pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Income taxes</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Income tax expense comprises current income tax expense and deferred income tax expense. Current and deferred income taxes are recognized as an expense and included in profit or loss for the period, except to the extent that the tax arises from a transaction which is recognized in other comprehensive income or directly in shareholder's deficiency.</span></span></p> <div> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Current income tax</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Current tax expense is the amount of income taxes payable (recoverable) in respect of the taxable income (tax loss) for a period. Current liabilities (assets) for the current and prior periods are measured at the amount expected to be paid to (recovered from) the taxation authorities, using the tax rates that have been enacted or substantively enacted by the end of the reporting period.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Deferred income tax</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Deferred tax assets and liabilities are recognized for the temporary differences between transactions and carrying amounts of assets and liabilities that have been included in the consolidated financial statements and the amounts used for taxation purposes. Deferred income taxes are provided for using the liability method. Under the liability method, deferred income taxes are recognized for all significant temporary differences between the tax and financial statement bases of assets and liabilities and for certain carry-forward items. Deferred income tax assets are recognized only to the extent that it is probable that the deferred income tax assets will be realized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent it is no longer probable that the related tax benefit will be realized.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting period. Deferred income tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of the enactment or substantive enactment. 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 we intend to settle our current tax assets and liabilities on a net basis.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Investment tax credits</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Investment tax credits relating to scientific research and experimental development expenditures are recorded in the fiscal period the qualifying expenditures are incurred based on management's interpretation of applicable legislation in the Income Tax Act of Canada. Credits are recorded provided there is reasonable assurance that the tax credit will be realized. Credits claimed are subject to review by the Canada Revenue Agency.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Credits claimed in connection with R&D activities are accounted for using the cost reduction method. Under this method, assistance and credits relating to the acquisition of equipment is deducted from the cost of the related assets, and those relating to current expenditures, which are primarily salaries and related benefits, are included in the determination of profit or loss as a reduction of the R&D expenses.</span></span></p> </div> <div> <p style="margin-left: 37.2pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(k)</b></i><span style="width: 6.34pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Related party transactions</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or common significant influence. Related parties may be individuals or corporate entities. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Related party transactions are in the normal course of business and have commercial substance.</span></span></p> </div> <div> <p style="margin-left: 37.2pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(l)</b></i><span style="width: 8.56pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Share-based compensation</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">We have a Long-Term Incentive Plan ("LTIP") in which we may grant stock options, restricted share units ("RSUs"), performance stock units ("PSUs"), deferred stock units ("DSUs"), and stock appreciation rights ("SARs") to directors, employees and consultants. We measure share-based compensation at fair value for all share-based awards granted under the LTIP.</span></span></p> <div> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Equity-settled service award</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The grant date fair value of equity-settled share-based awards is recognized as an expense on a straight-line basis over the requisite service period, with a corresponding increase in equity, over the vesting period of the awards. For stock options, the grant date fair value is determined using the Black-Scholes option model. For share units, the grant date fair value is based on KWESST's closing stock price. Each tranche of an award is considered a separate award with its own vesting period and grand date fair value. The amount recognized as an expense is adjusted for estimated forfeitures.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Equity-settled performance award</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The accounting for equity-settled performance award is the same as above, except compensation expense is subject to periodic adjustment based on the achievement of establishment performance criteria. </span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Modified award</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Where the terms of an equity-settled transaction award are modified, the minimum expense recognized is the expense as if the terms had not been modified and if the original terms of the award are met. An additional expense is recognized for any modification that increases the total fair value of the share-based payment transaction or is otherwise beneficial to the employees as measured at the date of acquisition.</span></span></p> </div> <div> <p style="margin-left: 37.2pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(m)</b></i><span style="width: 3.56pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Foreign currency</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Foreign currency transactions </i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The financial statements of KWESST and its Canadian wholly-owned subsidiaries are measured using CAD as the functional currency. Transactions in currencies other than in CAD are translated at the exchange rates prevailing at the dates of the transactions. At the end of each reporting period, monetary items denominated in foreign currencies are translated to the functional currency at the rates prevailing at that date. Exchange differences on monetary items are recognized in profit or loss in the period in which they arise. Non-monetary items carried at fair value that are denominated in foreign currencies are translated to the functional currency at the rates prevailing at the date when the fair value was determined. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the rates at the date of the transaction and are not subsequently retranslated.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Foreign operations</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The financial statements of KWESST's U.S. owned subsidiaries are measured using the United States dollar ("USD") as its functional currency. Assets and liabilities have been translated into USD using exchange rates prevailing at the end of each reporting period. Income and expense items are translated at the average exchange rates for the period, unless exchange rates fluctuate significantly during that period, in which cases the exchange rates at the dates of the transactions are used. Exchange differences arising, if any, are recognized in other comprehensive income and accumulated in shareholders' equity.</span></span></p> </div> <div> <p style="margin-left: 37.2pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(n)</b></i><span style="width: 5.78pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Earnings (loss) per share</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Basic earnings (loss) per share is computed using net earnings (loss) over the weighted average number of common shares outstanding during the period. We use the treasury stock method to compute the dilutive effect of options, warrants, and similar instruments. Under this method, the dilutive effect on earnings per share is calculated presuming the exercise of outstanding options, warrants, and similar instruments. It assumes that the proceeds of such exercise would be used to repurchase common shares at the average market price during the period.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">However, the calculation of diluted loss per share excludes the effects of various conversions and exercises of convertible debt, options and warrants that would be anti-dilutive.</span></span></p> </div> </div> | |
| CY2020Q3 | kwe |
Description Of Outstanding Common Shares Consolidation
DescriptionOfOutstandingCommonSharesConsolidation
|
Foremost effected a consolidation of its outstanding common shares on the basis of one post-consolidation common share for every 326.9 pre-consolidation common shares. | |
| CY2020Q3 | ifrs-full |
Number Of Shares Outstanding
NumberOfSharesOutstanding
|
589517 | shares |
| CY2022 | ifrs-full |
Description Of Accounting Policy For Property Plant And Equipment Explanatory
DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory
|
<div> <p style="margin-left: 37.2pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(f)</b></i><span style="width: 8.01pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Property and equipment</b></i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Property and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. Cost comprises the fair value of consideration given to acquire or construct an asset and includes the direct charges associated with bringing the asset to the location and condition necessary for putting it into use along with the future cost of dismantling and removing the asset. These assets are depreciated over their estimated useful lives using the straight-line method as this most closely reflects the expected pattern of consumption of the future economic benefits. Depreciation methods, useful lives and residual values are reviewed at each financial year end and adjusted prospectively, if appropriate.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following table provides a summary of estimated useful lives for our property and equipment:</span></span></p> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse; font-size: 10pt; width: 100%;"> <tr> <td style="width: 50%; background-color: #44546a;"> </td> <td style="text-align: right; width: 50%; background-color: #44546a;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="color: #ffffff;">Rate</span></span></span></td> </tr> <tr> <td style="width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Computer equipment</span></span></td> <td style="text-align: right; width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3 years </span></span></td> </tr> <tr> <td style="width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Computer software</span></span></td> <td style="text-align: right; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3 years </span></span></td> </tr> <tr> <td style="width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Office furniture and equipment</span></span></td> <td style="text-align: right; width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 5 years </span></span></td> </tr> <tr> <td style="width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Low-rate initial production equipment</span></span></td> <td style="text-align: right; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 5 years </span></span></td> </tr> <tr> <td style="width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">R&D equipment</span></span></td> <td style="text-align: right; width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 5 years </span></span></td> </tr> <tr> <td style="width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Sales demo equipment</span></span></td> <td style="text-align: right; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2 years </span></span></td> </tr> <tr> <td style="width: 50%; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Leasehold improvements</span></span></td> <td style="text-align: right; width: 50%; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Shorter of useful life or remaining term of lease </span></span></td> </tr> </table> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">At the end of each reporting period, we review the carrying amounts of its property and equipment to determine whether there is any indication of impairment. 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). The recoverable amount is the higher of fair value less costs to sell and value in use. 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 the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash flows of other assets or groups of assets (the "cash-generating unit, or CGU"). If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.</span></span></p> </div> | |
| CY2022Q3 | ifrs-full |
Receivables From Taxes Other Than Income Tax
ReceivablesFromTaxesOtherThanIncomeTax
|
0 | cad |
| CY2021Q3 | ifrs-full |
Receivables From Taxes Other Than Income Tax
ReceivablesFromTaxesOtherThanIncomeTax
|
206762 | cad |
| CY2022 | kwe |
Disclosure Of Detailed Information About Unbilled Trade And Other Receivables Explanatory
DisclosureOfDetailedInformationAboutUnbilledTradeAndOtherReceivablesExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 75%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; padding-left: 5pt;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; padding-right: 0pt; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>September 30,</b></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>September 30,</span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; padding-right: 0pt; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>2022</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2021</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance, beginning of year</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #b4c6e7; padding-right: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b><span>308,728</span></b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; 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="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-right: 5pt;"> <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;">Revenue billed during the year</span></p> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #b4c6e7; padding-right: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(308,728</b></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></p> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-right: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Revenue in excess of billings, net of amounts transferred to trade accounts receivable</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #b4c6e7; padding-right: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>8,881</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>308,728</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Amounts written off</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #b4c6e7; padding-right: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b4c6e7; padding-right: 5pt;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Balance, end of year</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b4c6e7; padding-right: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>8,881</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>308,728</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Current</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #b4c6e7; padding-right: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>8,881</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>308,728</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Non-current</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b4c6e7; padding-right: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; 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="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | |
| CY2022 | kwe |
Unbilled Receivables Decrease From Revenue Billed
UnbilledReceivablesDecreaseFromRevenueBilled
|
-308728 | cad |
| CY2022 | kwe |
Unbilled Receivables Written Off
UnbilledReceivablesWrittenOff
|
0 | cad |
| CY2021 | kwe |
Unbilled Receivables Written Off
UnbilledReceivablesWrittenOff
|
0 | cad |
| CY2021Q3 | ifrs-full |
Finished Goods
FinishedGoods
|
0 | cad |
| CY2022 | ifrs-full |
Disclosure Of Property Plant And Equipment Explanatory
DisclosureOfPropertyPlantAndEquipmentExplanatory
|
<div> <p><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>7.</b><span style="width: 13.8pt; text-indent: 0pt; display: inline-block;"> </span><b>Property and equipment</b></span></span></p> <p style="margin-left: 21.3pt; text-indent: -21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="width: 21.3pt; text-indent: 0pt; display: inline-block;"> </span>The following is summary of changes in our property and equipment:</span></span></p> <div> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse; font-size: 9pt; width: 100%; border-color: #000000;"> <tr> <td style="vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Office</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td rowspan="2" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td rowspan="2" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>LRIP</b></span></span></span></td> <td rowspan="2" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Computer</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Computer</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>furniture and</b></span></span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>R&D</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Leasehold</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Sales demo</b></span></span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Cost</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>software</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b><sup><b>(1)</b></sup></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>improvements</b></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Total</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Balance, September 30, 2020</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">32,807</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">8,145</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">81,841</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">53,634</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">59,090</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">235,517</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Additions</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">30,778</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">11,211</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">165,030</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">58,147</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">548,626</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">813,792</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Disposals</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(3,828</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(8,145</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(2,936</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(724</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(15,633</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Balance at September 30, 2021</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">59,757</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">90,116</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">217,940</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">117,237</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">548,626</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">1,033,676</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Additions</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">50,849</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">5,129</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">10,817</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">77,559</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">21,864</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">19,800</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">1,460</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">187,478</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Disposals</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(3,800</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(3,800</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Balance at September 30, 2022</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>106,806</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>5,129</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>100,933</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>77,559</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>239,804</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>137,037</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>550,086</b></span></span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>1,217,354</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> </div> <p style="margin-top: 0pt; margin-bottom: 0pt;"> </p> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse; font-size: 9pt; width: 100%; border-color: #000000;"> <tr> <td style="vertical-align: top;"> </td> <td style="text-align: right; vertical-align: top;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Office</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: top;"> </td> <td style="text-align: right; vertical-align: top;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Computer</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Computer</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>furniture and</b></span></span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Moulding</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>R&D</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Leasehold</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Sales demo</b></span></span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Accumulated depreciation</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>software</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>improvements</b></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Total</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Balance, September 30, 2020</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">6,062</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">7,637</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">22,292</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">20,837</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">4,045</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$60,873</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Depreciation for the year</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">13,966</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">508</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">18,759</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">17,462</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">12,489</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">16,444</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">79,628</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Disposals</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(1,630</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(8,145</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(687</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(12</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(10,474</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Balance at September 30, 2021</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">18,398</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">40,364</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">38,287</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">16,534</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">16,444</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">130,027</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Depreciation for the year</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">26,762</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">1,254</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">19,067</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">7,002</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">46,219</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">27,915</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">129,262</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">257,481</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Disposals</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(2,635</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(2,635</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> </tr> <tr> <td style="vertical-align: top; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Balance at September 30, 2022</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>42,525</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>1,254</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>59,431</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>7,002</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>84,506</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>44,449</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>145,706</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>384,873</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Carrying value at September 30, 2021</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">41,359</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">49,752</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">49,752</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">179,653</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">100,703</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">532,182</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">903,649</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Carrying value at September 30, 2022</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>64,281</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>3,875</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>41,502</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>70,557</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>155,298</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>92,588</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>404,380</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>832,481</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> </div> <p style="margin-top: 0pt; margin-bottom: 0pt;"> </p> </div> <p style="margin-left: 39.3pt; text-indent: -18pt; 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;">(1)<span style="width: 9.84pt; text-indent: 0pt; display: inline-block; margin-top: 0pt; margin-bottom: 0pt;"> </span>Low-rate initial production equipment ("LRIP") includes moulds for developing PARA OPS<sup style="margin-top: 0pt; margin-bottom: 0pt;">TM</sup> device samples.</span></span></p> </div> | |
| CY2022 | ifrs-full |
Disclosure Of Detailed Information About Property Plant And Equipment Explanatory
DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
|
<div> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse; font-size: 9pt; width: 100%; border-color: #000000;"> <tr> <td style="vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Office</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td rowspan="2" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td rowspan="2" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>LRIP</b></span></span></span></td> <td rowspan="2" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Computer</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Computer</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>furniture and</b></span></span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>R&D</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Leasehold</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Sales demo</b></span></span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Cost</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>software</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b><sup><b>(1)</b></sup></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>improvements</b></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Total</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Balance, September 30, 2020</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">32,807</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">8,145</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">81,841</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">53,634</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">59,090</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">235,517</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Additions</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">30,778</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">11,211</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">165,030</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">58,147</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">548,626</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">813,792</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Disposals</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(3,828</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(8,145</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(2,936</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(724</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(15,633</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Balance at September 30, 2021</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">59,757</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">90,116</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">217,940</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">117,237</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">548,626</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">1,033,676</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Additions</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">50,849</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">5,129</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">10,817</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">77,559</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">21,864</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">19,800</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">1,460</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">187,478</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Disposals</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(3,800</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(3,800</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Balance at September 30, 2022</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>106,806</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>5,129</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>100,933</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>77,559</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>239,804</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>137,037</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>550,086</b></span></span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>1,217,354</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> </div> <p style="margin-top: 0pt; margin-bottom: 0pt;"> </p> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse; font-size: 9pt; width: 100%; border-color: #000000;"> <tr> <td style="vertical-align: top;"> </td> <td style="text-align: right; vertical-align: top;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Office</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: top;"> </td> <td style="text-align: right; vertical-align: top;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Computer</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Computer</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>furniture and</b></span></span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Moulding</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>R&D</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Leasehold</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Sales demo</b></span></span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Accumulated depreciation</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>software</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>improvements</b></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>equipment</b></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Total</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Balance, September 30, 2020</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">6,062</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">7,637</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">22,292</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">20,837</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">4,045</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$60,873</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Depreciation for the year</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">13,966</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">508</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">18,759</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">17,462</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">12,489</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">16,444</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">79,628</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Disposals</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(1,630</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(8,145</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(687</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(12</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(10,474</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Balance at September 30, 2021</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">18,398</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">40,364</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">38,287</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">16,534</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">16,444</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">130,027</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Depreciation for the year</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">26,762</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">1,254</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">19,067</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">7,002</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">46,219</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">27,915</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">129,262</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">257,481</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Disposals</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(2,635</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">(2,635</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> </tr> <tr> <td style="vertical-align: top; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Balance at September 30, 2022</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>42,525</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>1,254</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>59,431</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>7,002</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>84,506</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>44,449</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>145,706</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>384,873</b></span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">Carrying value at September 30, 2021</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">41,359</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">49,752</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">49,752</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">179,653</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">100,703</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">532,182</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 6%;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;">903,649</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Carrying value at September 30, 2022</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>64,281</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>3,875</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>41,502</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>70,557</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>155,298</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>92,588</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>404,380</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 6%; background-color: #d9e1f2;"><span style="font-size: 9pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>832,481</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> </div> <p style="margin-top: 0pt; margin-bottom: 0pt;"> </p> </div> | |
| CY2020Q3 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
327576 | cad |
| CY2021 | ifrs-full |
Depreciation Rightofuse Assets
DepreciationRightofuseAssets
|
61362 | cad |
| CY2021Q3 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
266214 | cad |
| CY2022 | ifrs-full |
Depreciation Rightofuse Assets
DepreciationRightofuseAssets
|
58083 | cad |
| CY2022Q3 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
208131 | cad |
| CY2022Q3 | ifrs-full |
Longterm Deposits
LongtermDeposits
|
23604 | cad |
| CY2021Q3 | ifrs-full |
Longterm Deposits
LongtermDeposits
|
21367 | cad |
| CY2022 | ifrs-full |
Disclosure Of Detailed Information About Intangible Assets Explanatory
DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 8pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>TASCS</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Phantom</b><sup><b>TM</b></sup></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>PARA OPS</b><sup><b>TM</b></sup></span></span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>PARA OPS</b><sup><b>TM</b></sup></span></span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>ARWEN</b><sup><b>TM</b></sup></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Customer</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Purchase</b></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; border-top: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Cost</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>System</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>System</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>System</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Patent</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Tradename</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Relationships</b></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Orders</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; white-space: nowrap;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Total</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">Balance at September 30, 2020</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">163,230</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">481,472</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">644,702</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">Additions</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">83,228</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">83,228</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">Acquisition (Note 4(b))</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">2,906,219</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">2,906,219</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">Transferred to cost of sales</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">(107,854</span></span></span></td> <td style="text-align: left; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">(107,854</span></span></span></td> <td style="text-align: left; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">Impairment charge</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">(55,376</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">(55,376</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">Balance at September 30, 2021</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">564,700</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">2,906,219</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">$</span></span></span></td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">3,470,919</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">Additions</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">584,885</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">562,996</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">28,783</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">1,176,664</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">Acquisition (Note 4(a))</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">44,000</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">50,000</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">100,000</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">194,000</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">Amortization</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">(6,968</span></span></span></td> <td style="text-align: left; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">(3,959</span></span></span></td> <td style="text-align: left; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">(10,927</span></span></span></td> <td style="text-align: left; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">Recognition of open orders</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">-</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">(87,802</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">(87,802</span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;">)</span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: top; background-color: #d9e1f2;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>Balance at September 30, 2022</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%; background-color: #d9e1f2;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%; background-color: #d9e1f2;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>1,149,585</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%; background-color: #d9e1f2;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>3,469,215</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%; background-color: #d9e1f2;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>28,783</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%; background-color: #d9e1f2;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>37,032</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%; background-color: #d9e1f2;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>46,041</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%; background-color: #d9e1f2;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>12,198</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 1%; background-color: #d9e1f2;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 8%; background-color: #d9e1f2;"><span style="font-size: 8pt;"><span><span style="font-family: Times New Roman,Times,serif;"><b>4,742,854</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: top; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> | |
| CY2022 | ifrs-full |
Acquisitions Through Business Combinations Intangible Assets Other Than Goodwill
AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
|
194000 | cad |
| CY2021 | ifrs-full |
Increase Decrease Through Transfers And Other Changes Intangible Assets Other Than Goodwill
IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill
|
107854 | cad |
| CY2022Q3 | kwe |
Payroll Taxes Payable
PayrollTaxesPayable
|
0 | cad |
| CY2021Q3 | kwe |
Payroll Taxes Payable
PayrollTaxesPayable
|
692 | cad |
| CY2022 | ifrs-full |
Disclosure Of Transactions Between Related Parties Explanatory
DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>CEO</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Employee</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>loan</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>loan</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>Total</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance, September 30, 2020</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">207,092</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">11,184</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">218,276</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accrued interest</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,513</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">68</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,581</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Repayment of loans</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(211,605</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(11,252</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(222,857</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance, September 30, 2021</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> | |
| CY2020Q3 | ifrs-full |
Amounts Payable Related Party Transactions
AmountsPayableRelatedPartyTransactions
|
218276 | cad |
| CY2021 | kwe |
Accrued Interest Related Party Transactions
AccruedInterestRelatedPartyTransactions
|
4581 | cad |
| CY2021 | ifrs-full |
Cash Advances And Loans Made To Related Parties
CashAdvancesAndLoansMadeToRelatedParties
|
222857 | cad |
| CY2021Q3 | ifrs-full |
Amounts Payable Related Party Transactions
AmountsPayableRelatedPartyTransactions
|
0 | cad |
| CY2020Q3 | ifrs-full |
Borrowings
Borrowings
|
32273 | cad |
| CY2021 | ifrs-full |
Proceeds From Borrowings Classified As Financing Activities
ProceedsFromBorrowingsClassifiedAsFinancingActivities
|
326000 | cad |
| CY2021 | ifrs-full |
Revenue From Government Grants
RevenueFromGovernmentGrants
|
3514 | cad |
| CY2021 | ifrs-full |
Interest Expense On Borrowings
InterestExpenseOnBorrowings
|
9019 | cad |
| CY2022Q3 | ifrs-full |
Shortterm Borrowings
ShorttermBorrowings
|
2199978 | cad |
| CY2022Q3 | ifrs-full |
Longterm Borrowings
LongtermBorrowings
|
78796 | cad |
| CY2022Q3 | ifrs-full |
Borrowings
Borrowings
|
2278774 | cad |
| CY2022 | ifrs-full |
Disclosure Of Additional Information About Leasing Activities For Lessee Explanatory
DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 75%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Current</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Non-current</b></span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; 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;"><b>Offices</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>Portion</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>portion</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance, September 30, 2020</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">352,037</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">44,128</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">307,909</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Lease payments (including interest)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(78,000</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Interest expense</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">33,872</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at September 30, 2021</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>307,909</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>32,288</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>275,621</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Lease payments (including interest)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(62,400</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Interest expense</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">30,112</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at September 30, 2022</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>275,621</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>69,150</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>206,471</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> | |
| CY2020Q3 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
44128 | cad |
| CY2020Q3 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
307909 | cad |
| CY2020Q2 | kwe |
Convertible Notes Interest Rate Percentage
ConvertibleNotesInterestRatePercentage
|
0.15 | |
| CY2022 | ifrs-full |
Disclosure Of Maturity Analysis Of Operating Lease Payments Explanatory
DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 50%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; background-color: #d9e1f2; padding-right: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; background-color: #d9e1f2; padding-right: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Less than one year</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2; padding-right: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>93,600</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">62,400</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">One to five years</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #d9e1f2; padding-right: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>234,000</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">327,600</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Total</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #d9e1f2; padding-right: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>327,600</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">390,000</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | |
| CY2022 | kwe |
Disclosure Of Detailed Information About Contract Liabilities Explanatory
DisclosureOfDetailedInformationAboutContractLiabilitiesExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 75%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-right: 5pt; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; padding-right: 5pt; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance, beginning of fiscal year</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2; padding-right: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">7,053</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Acquired in acquisition of POC (see Note 4(a))</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2; padding-right: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>29,759</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Amounts invoiced and revenue deferred</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2; padding-right: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>17,512</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Recognition of deferred revenue included in the balance at the beginning of period</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #d9e1f2; padding-right: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(7,053</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance, end of fiscal year</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #d9e1f2; padding-right: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>47,271</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | |
| CY2022 | ifrs-full |
Disclosure Of Share Capital Reserves And Other Equity Interest Explanatory
DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>15.</b><span style="width: 8.8pt; display: inline-block;"> </span><b>Share capital and Contributed Surplus</b></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As disclosed in Note 1(b), the 1-for-70 Reverse Split effected on October 28, 2022, has been applied retrospectively herein.</span></span></p> <p style="margin-left: 39.3pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>a)</b><span style="width: 9.67pt; text-indent: 0pt; display: inline-block;"> </span><b>Share capital</b></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Authorized</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST is authorized to issue an unlimited number of common shares.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Issued Common Shares</i></span></span></p> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom;"> </td> <td colspan="1" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; background-color: #b4c6e7;"> </td> <td colspan="5" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30, 2022</b></span></span></td> <td colspan="1" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"> </td> <td colspan="1" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="5" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30, 2021</b></span></span></td> <td colspan="1" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="5" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30, 2020</b></span></span></td> <td colspan="1" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number</b></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"> </td> <td colspan="2" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Amount</b></span></span></td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; 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;"><b>Number</b></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: center; 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;"><b>Amount</b></span></span></td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; 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;"><b>Number</b></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: center; 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;"><b>Amount</b></span></span></td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance, beginning of year</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">699,511</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">17,215,068</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">589,518</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,374,563</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">383,996</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,284,353</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued in private placement</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">22,857</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">272,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,714</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,110,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">49,811</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,480,875</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for exercise of warrants</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">19,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">277,098</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,380</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">815,307</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for bonus shares relating to borrowings (Note 10)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">18,525</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">411,692</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for conversion of share units</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">8,349</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">874,840</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">138</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12,498</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for acquisition (Note 4(a))</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,965</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">377,503</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for conversion of contingent shares (Note 4(a))</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">875</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">83,319</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for debt settlements</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">143</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">19,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,305</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">63,866</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued in brokered private placement</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">51,087</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,611,818</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">62,994</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,087,138</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for exercise of stock options</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">18,195</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,292,015</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,743</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">78,080</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for asset acquisition (Note 4(b))</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14,286</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,290,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,957</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">167,280</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for exercise of broker compensation options</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,459</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">347,680</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for amended license (Note 26)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,429</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">137,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for conversion of 15% 2020 converted notes</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">45,858</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,328,163</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for performance bonus</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14,929</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">731,500</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Shares from Foremost's QT (Note 4(c))</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12,836</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">628,949</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for conversion of 10% 2019 converted notes</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">6,523</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">255,718</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for consulting services</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">871</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">32,393</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Less: share offering costs for the year</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(33,880</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(839,679</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(699,886</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance, end of year</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>773,225</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>19,496,640</b></span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>699,511</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>17,215,068</b></span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>589,518</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,374,563</b></span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;"><b>2022 Activities</b></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Private Placement</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">On July 14, 2022, we closed a non-brokered private placement, resulting in the issuance of 22,857 units of KWESST ("July 2022 Units"), at a price of $15.05 per July 2022 Unit (the "Issue Price"), for aggregate gross proceeds of $344,000 (the "July 2022 Offering").</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Each July 2022 Unit is comprised of one common share and seventy one-half common share purchase warrant (the "July 2022 Warrants"). Accordingly, we issued 800,000 Warrants exercisable at $0.285 each for a period of 24 months from the closing date. Each Warrant converts into 0.01428571 common shares or 70 warrants for one common share. There was no finder fee paid in this private placement. </span></span></p> <p style="text-align: justify; margin-left: 21pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Certain of our directors and officers (the "Insiders") purchased 5,814 Units for a total consideration of $87,500. The issuance of Units to the Insiders constitutes a related party transaction but is exempt from the formal valuation and minority approval requirements of Multilateral Instrument 61-101 - Protection of Minority Security Holders in Special Transactions ("MI 61-101") as KWESST's securities are not listed on any stock exchange identified in Section 5.5(b) of MI 61-101 and neither the fair market value of the units issued to the Insiders, nor the fair market value of the entire private placement, exceeds 25% of our market capitalization.</span></span></p> <div> </div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span id="page31_integixAnchor" style="display: none;"> </span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The securities were issued in accordance with applicable prospectus exemptions under Canadian securities laws.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Police Ordnance Acquisition</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As disclosed in Note 4(a), we issued 3,965 common shares to the selling shareholders in December 2021 at the closing of the acquisition and an additional 875 common shares in April 2022 following the achievement of the financial milestone as defined in the share purchase agreement. </span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;"><b>2021 Activities</b></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Brokered Private Placement</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In April 2021, we closed our over-subscribed brokered private placement, resulting in the issuance of 51,087 units ("Units") of KWESST, at a price of $87.50 per Unit (the "Issue Price"), for aggregate gross proceeds of $4,470,071 (the "April 2021 Offering"), as amended in August 2021.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Under the April 2021 Offering, we sold a total of 51,087 units at a price of $87.50 per Unit. Each Unit is comprised of one common share of the Company and seventy common share purchase warrants ("April 2021 Warrant"). Each April 2021 Warrant is exercisable to acquire 1/70 of a common share at a price of $1.75 each (70 warrants for one common share) for a period of 24 months from the closing of the April 2021 Offering ("Closing Date"). If at any time after four (4) months and one (1) day following the Closing Date, the trading price of KWESST common stock on the TSX Venture Exchange is equal to or exceeds $210.00 for a period of 10 consecutive trading days, as evidenced by the price at the close of market, we will be entitled to notify the holders of the April 2021 Warrants of its intention to force the exercise of the April 2021 Warrants. Upon receipt of such notice, the holders of April 2021 Warrants shall have 30 days to exercise the April 2021 Warrants, failing which the April 2021 Warrants will automatically expire. Our directors and officers purchased 1,029 Units for a total consideration of $90,000.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In connection with this Offering, management has concluded the Unit qualified as an equity instrument under IAS 32, <i>Financial Instruments: Presentation</i>. Furthermore, management used the residual method to allocate the $87.50 consideration between common shares and the April 2021 Warrants. Because the April 2021 Warrants include an accelerator provision for expiration, management used the Barrier option model to estimate the fair value of these April 2021 Warrants at $0.24 each (70 warrants for one common share). As a result, $70.70 of the $87.50 consideration was allocated to common shares and is reflected in the above table of outstanding common shares.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The total cash and non-cash share offering costs were $630,680 for the Offering, including cash commission of $288,405 paid to the Agents and $233,057 of Compensation Options granted to the Agents (see part (c) Contributed Surplus).</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Asset Acquisition</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In April 2021, following the closing of the brokered private placement, KWESST closed on the acquisition of the PARA OPS<sup>TM</sup> System technology resulting in the issuance of 14,286 common shares and 500,000 warrants (see Note 4(a)). Management estimated a fair value of $0.85 per warrant, using the Black-Scholes option model (see below - Warrants).</span></span></p> <div> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Private Placement</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In September 2021, we closed a non-brokered private placement, resulting in the issuance of 10,714 units ("September Units") of KWESST, at a price of $140.00 per September Unit (the "Issue Price"), for aggregate gross proceeds of $1,500,000 (the "September 2021 Offering").</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Under the September 2021 Offering, each September Unit is comprised of one common share and seventy Warrant Shares at a price of $2.35 for each 1/70 of a common share (70 warrants for one common share) for a period of 24 months from September 16, 2021 ("September 2021 Warrants"). If at any time after four months and one day following September 16, 2021, the trading price of KWESST common stock on the TSX-V is equal to or exceeds $322.00 for a period of 3 consecutive trading days, as evidenced by the price at the close of market, we will be entitled to notify the holders of Warrants of its intention to force the exercise of the Warrants. Upon receipt of such notice, the holders of Warrants shall have 30 days to exercise the Warrants, failing which the Warrants will automatically expire.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">We paid cash commissions to Haywood Securities Inc. in the amount of $90,000 and granted 45,000 broker warrants ("September 2021 Broker Warrants"). Each September 2021 Broker Warrant is exercisable to acquire 1/70 of a common share at a price of $2.00 for a period of 24 months from the closing of the September 2021 Offering. Management estimated a fair value of $0.72 per warrant, using the Black-Scholes option model (see below - Warrants).</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In connection with this private placement, management has concluded the September Unit qualified as an equity instrument under IAS 32, <i>Financial Instruments: Presentation</i>. Furthermore, management used the residual method to allocate the $140.00 consideration between the common share and the Warrant. Because the warrant includes an accelerator provision for expiration, management used the Barrier option model to estimate the fair value of these September 2021 Warrants at $0.52 each (70 warrants for one common share). As a result, $103.60 of the $140.00 consideration was allocated to common shares and is reflected in the above table of outstanding common shares at September 30, 2021.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The total cash and non-cash share offering costs were $130,730 for this private placement.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Amended License</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In April 2021, we issued 1,429 common shares for the exclusivity with AerialX as disclosed in Note 26.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Debt for Equity Settlement</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">During the year ended September 30, 2022, we settled $19,000 of legal fees for 143 common shares.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">During the year ended September 30, 2021, we settled the following liabilities with our common shares:</span></span></p> <table border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Times New Roman, Times, serif; width: 100%;"> <tr> <td style="vertical-align: middle; width: 38pt; height: 15px;"> </td> <td style="vertical-align: top; width: 21pt; height: 15px;"> <div><span style="font-size: 16px; position: relative;">•</span></div> </td> <td style="vertical-align: top; width: auto; height: 15px;"> <div><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$47,000 of legal fees for 816 common shares; and</span></span></div> </td> </tr> <tr> <td style="vertical-align: middle; width: 38pt; height: 15px;"> </td> <td style="vertical-align: top; width: 21pt; height: 15px;"> <div><span style="font-size: 16px; position: relative;">•</span></div> </td> <td style="vertical-align: top; width: auto; height: 15px;"> <div><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$16,866 of online advertising services for 346 common shares.</span></span></div> </td> </tr> </table> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;"><b>2020 Activities</b></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Brokered Private Placements</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In September 2020, KWESST closed a brokered private placement led by PI Financial Corp., resulting in the issuance of 62,994, at $49.01 each, for aggregate gross proceeds of $3,086,687. The total share offering costs were $325,887, settled in cash and warrants.</span></span></p> <div> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>2020 Convertible Notes</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In May 2020, KWESST Inc. closed on approximately $1.1 million gross proceeds from the issuance of unsecured convertible notes ("2020 Notes"), with automatic conversion upon a Liquidity Event including the listing of KWESST on the TSX-V. In connection with these 2020 Notes, the note holders earned interest at a rate of 15% per annum. Additionally, as an inducement, the note holders also received 25% of the principal amount in the form of KWESST common shares based on a stock price of $31.50, resulting in the issuance 8,583 at the QT.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In light of KWESST going public in September 2020, resulting in the automatic conversion of these 2020 Notes, management concluded that under IAS 38 the recognition of these 2020 Notes should be accounted for as equity and not debt. At the QT, these 2020 Notes were converted to 35,398 common shares. Because the 2020 Notes were treated as equity instruments, the total accrued interest of $59,112 was not recognized in the profit or loss. This accrued interest was converted to 1,877 common shares at QT. In connection with this private placement, KWESST incurred $58,065 of offering costs settled in cash and warrants.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Private Placements</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In January 2020, KWESST closed a non-brokered private placement, resulting in the issuance of 37,500 common shares of KWESST, at $28.00 each, for aggregate gross proceeds of $1,050,000.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In March 2020, KWESST closed a non-brokered private placement, resulting in the issuance of 12,082 common shares of KWESST, at $35.00 each, for aggregate gross proceeds of $422,875.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In June 2020, KWESST closed a non-brokered private placement, resulting in the issuance of 229 common shares of KWESST, at $34.93 each, for aggregate gross proceeds of $8,000.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Performance Share Bonus</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">During the quarter ended September 30, 2020, KWESST settled performance bonuses in the form of 643 common shares. Additionally, KWESST awarded 7,143 common shares each to two M&A / capital market advisors for successfully assisting KWESST to complete a QT, in accordance with their respective consulting agreement.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Shares from Foremost</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As part of the reverse acquisition, KWESST assumed 12,836 common shares previously issued by Foremost (see Note 4(b)).</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>2019 Convertible Notes</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In September 2020, as a result of the completion of the QT (see Note 4 (c)) all the 2019 Convertible Notes and accrued interest were automatically converted to 6,523 common shares of KWESST.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Asset Acquisition</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As disclosed in Note 4(c), KWESST issued 9,957 common shares to acquire the Phantom system technology.</span></span></p> </div> <div> <p style="margin-left: 21pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>b)</b><span style="width: 9.11pt; text-indent: 0pt; display: inline-block;"> </span><b>Warrants</b></span></span></p> <p style="margin-left: 21pt; text-align: justify; margin-bottom: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following reflects the warrant activities:</span></span></p> <div> </div> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="5" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30, 2022</b></span></span></td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="5" style="text-align: center; border-top: 0.75pt 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;">September 30, 2021</span></span></td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="5" style="text-align: center; border-top: 0.75pt 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;">September 30, 2020</span></span></td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted</b></span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Weighted</span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Weighted</span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number of</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>average</b></span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Number of </span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">average exercise</span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Number of </span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">average exercise</span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>warrants</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>exercise price</b></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">warrants</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; 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;">price</span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">warrants</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; 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;">price</span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Outstanding, beginning of year</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>13,901,640</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.74</b></span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,585,050</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.24</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">8,500,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.20</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,000,000</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.57</b></span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,043,165</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.73</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,085,050</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.54</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Exercised</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(1,330,000</b></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.26</b></span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(726,575</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.05</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expired</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(154,484</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.56</b></span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Outstanding, end of year</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>13,417,156</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.78</b></span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">13,901,640</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.74</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,585,050</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.24</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Exercisable, end of year</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>12,792,156</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.82</b></span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12,901,640</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.75</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">8,835,050</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.22</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As a result of the Reverse Split (see Note 1(b)), the warrant holder must exercise 70 warrants to receive one common share.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following table provides additional information on the total outstanding warrants at September 30, 2022:</span></span></p> <div style="margin-left: 21.3pt;"> <div> <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 75%;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 51%;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 2%;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 10%;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 2%;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 2%;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 51%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>outstanding</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 2%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Fair value </b><sup><b>(1)</b></sup></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 2%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Expiry Date</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Founders' warrants:</i></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $0.20</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,520,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,013</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> January 1, 2024 </span></span></td> <td style="text-align: right; vertical-align: bottom; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $0.20</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,900,000</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">18,865</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> June 14, 2024 </span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>GhostStep's warrants:</i></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $0.50</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">250,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">60,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> January 15, 2023 </span></span></td> <td style="text-align: right; vertical-align: bottom; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>April 2021 equity financing:</i></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $1.75</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,274,657</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">785,918</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> April 29, 2023 </span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $1.75</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">40,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,600</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> August 25, 2023 </span></span></td> <td style="text-align: right; vertical-align: bottom; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>LEC's warrants (see Note 4(b)):</i></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $0.70</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">500,000</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">425,000</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> April 29, 2026 </span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>September 2021 equity financing:</i></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $2.35</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">750,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">390,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> September 16, 2023 </span></span></td> <td style="text-align: right; vertical-align: bottom; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Broker warrants:</i></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $1.75</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">137,499</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">33,000</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> April 29, 2023 </span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $2.00</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">45,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">32,400</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> September 16, 2023 </span></span></td> <td style="text-align: right; vertical-align: bottom; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Acquisition of Police Ordnance (Note 4(a)):</i></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $1.72</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">200,000</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">132,000</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"> December 15, 2024 </p> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>July 2022 equity financing</i></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $0.285</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">800,000</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">72,000</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> July 14, 2024 </span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 20%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 51%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>13,417,156</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,959,796</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> </table> </div> </div> </div> <p style="margin-left: 21.3pt; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1)<span style="width: 7.51pt; text-indent: 0pt; display: inline-block;"> </span>Fair value is calculated based on the grant date fair value and number outstanding at September 30, 2022. It does not represent the fair value at September 30, 2022.</span></span></p> <p style="margin-left: 21pt; text-align: justify; margin-bottom: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The fair value for the warrants issued during the year ended September 30, 2022, was determined by the Black Scholes option pricing model using the following key inputs:</span></span></p> <div> </div> <div style="margin-left: 21.3pt;"> <div> <table border="0" cellspacing="0" style="width: 75%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; border-top: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b> </b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; border-top: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b> </b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; white-space: nowrap; vertical-align: bottom;"> <p style="margin-bottom: 0px; margin-top: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Acquisition of</b></span></span></span></span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>POC</b></span></span></span></span></p> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; border-top: 0.75pt solid #000000; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; border-top: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; white-space: nowrap; vertical-align: bottom;"> <p style="margin-bottom: 0px; margin-top: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>July 2022</b></span></span></span></span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Warrants</b></span></span></span></span></p> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; border-top: 0.75pt solid #000000; white-space: nowrap;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Exercise Price</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1.72</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.285</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1/70 of stock price</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.36</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.215</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Volatility</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">84.7%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">90.5%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Dividend Yield</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Risk-free interest rate</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.04%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3.12%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expected life</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3 </span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2 </span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted average fair value per warrant</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.66</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.09</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> </tr> </table> </div> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The fair value for the warrants issued during the year ended September 30, 2021, was determined by the following valuation models and key inputs:</span></span></p> <div style="margin-left: 21.3pt;"> <div> <div> <div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b> </b></span></span></td> <td colspan="4" style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Barrier Option Model</b></span></span></span></span></td> <td colspan="1" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td colspan="4" style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Black-Scholes Option Model</b></span></span></span></span></td> <td colspan="1" style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>April 2021<br/>warrants</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; white-space: nowrap; vertical-align: bottom;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>September</b></span></span></span></span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>2021 warrants</b></span></span></span></span></p> </td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>September </b></span></span></span></span> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>2021 <br/>broker<br/>warrants</span></span></b></span></span></p> </td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>LEC warrants</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Exercise Price</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1.75</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2.35</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2.00</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.70</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1/70 of stock price</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.01</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2.14</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2.14</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.40</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Volatility</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">80%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">80%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">80%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Dividend Yield</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Risk-free interest rate</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.31%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.26%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.26%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">69.00%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Barrier (accelerator on life of warrants)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3.00</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4.60</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">N/A</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">N/A</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Rebate</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.25</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2.00</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">N/A</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">N/A</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expected life</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 1 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 1 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 0.85 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; border-bottom: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted average fair value per warrant</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.24</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.52</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.72</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.85</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> </tr> </table> </div> </div> </div> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The fair value for the warrants issued during nine months ended September 30, 2020, was determined using the Black-Scholes option model using the following inputs:</span></span></p> <div style="margin-left: 21.3pt;"> <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 75%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Warrants @</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Warrants @</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Warrants</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; 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;"><b>$0.40</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>$0.45</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>@ $0.70</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1/70 of stock price</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.40</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.50</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.70</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Volatility</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">68%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">68%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">67%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Dividend Yield</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Risk-free interest rate</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.47%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.27%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.29%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expected life</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2 </span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2 </span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2 </span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Estimated fair value per warrant</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.15</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.20</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.26</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> </tr> </table> </div> </div> </div> <div> <div> <div style="margin-left: 21.3pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>c)</b><span style="width: 10.23pt; text-indent: 0pt; display: inline-block;"> </span><b>Contributed Surplus </b></span></span></div> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Contributed surplus consists of issued broker compensation options at fair value, the cumulative amortized fair value of share-based compensation grants since inception, less amounts transferred to share capital for exercises. If outstanding options expire or are forfeited, there is no reversal of contributed surplus.</span></span></p> <div> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Broker Compensation Options</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The April 2021 Offering was completed by PI Financial Corp., the lead agent and sole bookrunner (the "Lead Agent"), and other dealers (the "Agents"). As consideration for the services provided by the Agents in connection with the April 2021 Offering, the Agents received: (a) a cash commission of $288,405; and (b) 3,296 compensation options (the "Compensation Options"). Each Compensation Option is exercisable to acquire one unit of KWESST (a "Compensation Option Unit") at a price equal to $87.50 for a period of two years after the closing of the Offering. Each Compensation Option Unit is comprised of one Common Share and seventy Common Share purchase warrants (a "Compensation Option Warrant"). Each Compensation Option Warrant is exercisable to acquire 1/70 of a Common Share (a "Compensation Option Warrant Share") at a price of $1.75 per Compensation Option Warrant Share (70 Compensation Option Warrant for one Compensation Option Warrant Share) for a period of 24 months from the closing of the Offering.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Based on the structure of the Compensation Option, management estimated its fair value using the Monte Carlo method. Management estimated a fair value of $77.00 per Compensation Option. The following were key inputs used in the Monte Carlo simulation: estimated life of 2 years, underlying stock price of $90.30, exercise price of Compensation Option of $87.50, exercise price of 70 Compensation Option Warrants of $87.50, estimated volatility of 80%, risk free rate of 0.31%, and discount for lack of marketability of 0%.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accordingly, we recorded $233,057 of Compensation Options in contributed surplus, with an equal offset to share offering costs (a non-cash transaction).</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">During the year ended September 30, 2021, the Agents have exercised 2,459 Compensation Option Units for total gross proceeds of $215,148. At September 30, 2022, the total outstanding Compensation Option Units was 837.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Share-based compensation</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">On March 31, 2022, our shareholders approved the amended Company's Long-Term Incentive Plan (the "LTIP") to retain a competitive compensation structure for its directors, executives, employees, consultants, and service providers. The LTIP allows for the issuance of stock options ("Options"), restricted share units ("RSUs"), deferred share units ("DSUs"), share appreciation rights ("SARs"), and performance stock units ("PSUs") - collectively referred as Compensation Securities.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Under the LTIP, the aggregate maximum number of common shares available for issuance from treasury at any given time shall not exceed 10% of the outstanding common shares as of the date of Compensation Securities, subject to adjustment or increase of such number pursuant to the terms of the LTIP. Any Options that have been cancelled, repurchased, expired, or exercised will again be available under the LTIP. The maximum number of common shares issuable under the LTIP in respect RSUs, DSUs, SARs, and PSUs (herein referred as "Share Units") shall not exceed 60,382 shares. The LTIP is subject to annual shareholder approval at the Annual General and Special Meeting.</span></span></p> <p style="margin-left: 39.3pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(i)<span style="width: 8.56pt; text-indent: 0pt; display: inline-block;"> </span>Stock Options</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">At September 30, 2022, there were 19,833 stock options available for grant under our LTIP.</span></span></p> <p style="text-indent: 21.3pt; text-align: justify; margin-bottom: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following is summary of changes in outstanding stock options for the respective periods:</span></span></p> <div> </div> <div style="margin-left: 21.3pt;"> <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 75%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number of</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>average</b></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; 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;"><b>options</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>exercise price</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Outstanding at December 31, 2019</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Granted</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">29,357</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">45.50</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Options from the Qualifying Transaction</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,224</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">32.90</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Exercised</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1,743</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">35.00</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Outstanding at September 30, 2020</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">28,838</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">45.50</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Granted</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">52,988</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">104.30</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Exercised</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(18,194</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">50.40</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cancelled</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(4,096</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">48.30</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Outstanding at September 30, 2021</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">59,536</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">95.90</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Granted</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,500</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">69.59</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cancelled</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(11,928</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">131.76</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Outstanding at September 30, 2022</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>57,108</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>83.87</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Options exercisable at September 30, 2022</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>43,618</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>83.90</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> </div> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">During the year ended September 30, 2022, we granted 9,500 (2021 – 52,988, 2020 </span></span><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">–</span><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 29,357) options at a weighted average exercise price of $69.59 (2021 </span></span><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">–</span><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> $104.30, 2020 </span></span><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">–</span><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> $45.50). At September 30, 2022, the weighted average remaining vesting period was 0.88 years (2021 </span></span><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">–</span><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 1.82 years, 2020 </span></span><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">–</span><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 0.87). </span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the options granted during the year ended September 30, 2022, the per share weighted-average fair value of stock options was $38.21 (2021 </span></span><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">–</span><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> $50.40, 2020 </span></span><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">–</span><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> $16.10), using the Black-Scholes option model with the following weighted-average assumptions:</span></span></p> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="width: 75%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2020</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14.70 to</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">49.00 to</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">28.00 to</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Stock price</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">126.70</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">159.60</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">49.00</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14.70 to</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">49.00 to</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">28.00 to</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Exercise price</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">126.70</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">159.60</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">49.00</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Volatility</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">90.48%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">76.46%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">67.71%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Dividend yield</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Risk-free interest rate</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2.04%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.35%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">65.00%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expected life (years)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2.91</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2.26</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3.38</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted-average fair value per option</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>38.21</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>50.40</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>16.10</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> </tr> </table> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following table summarizes information about stock options outstanding at September 30, 2022:</span></span></p> <div style="margin-left: 21.3pt;"> <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>average</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Remaining</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Range of</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>remaining</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>average</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>exercisable</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>average</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>exercise</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>contractual</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>outstanding</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>contractual</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>exercisable</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>prices</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>outstanding</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>life</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>strike price</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>Exercisable</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>life</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>strike price</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$14.70 to $41.16</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,592</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 4.54 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">15.91</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">306</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 0.71 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">32.90</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$41.17 to $67.63</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12,329</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2.74 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">48.74</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12,329</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2.74 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">48.74</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$67.64 to $94.10</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">20,973</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3.47 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">78.02</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">17,080</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3.38 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">75.79</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$94.11 to 120.57</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">7,448</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3.34 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">118.59</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">7,448</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3.34 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">118.59</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$120.58 to $147.00</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">11,766</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3.95 </span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">135.66</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">6,455</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3.97 </span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">134.87</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>57,108</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b> 3.48 </b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>83.87</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>43,618</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b> 3.26 </b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>83.90</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> </div> </div> <p style="margin: 0pt;"> </p> <div> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Amendment to stock option grants</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended September 30, 2022, we had no amended stock option grants.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">During the year ended September 30, 2021, our Board of Directors approved the acceleration of vesting for 5,507 options and the cancellation of 3,571 options. This contributed an additional stock-based compensation charge of $65,813 (included in the above total share-based compensation expenses).</span></span></p> <p style="margin-left: 39.3pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(ii)<span style="width: 5.78pt; text-indent: 0pt; display: inline-block;"> </span>Share Units</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">At September 30, 2022, there were 27,503 Share Units available for grant under our LTIP.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following table shows the changes in Share Units:</span></span></p> <div style="margin-left: 21.3pt;"> <div> <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 75%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>RSUs</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>PSUs</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>SARs</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Total</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Outstanding at September 30, 2020</span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Granted</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">16,412</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,857</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,143</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">21,412</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Vested and converted</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(139</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(139</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Outstanding at September 30, 2021</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>16,273</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,857</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,143</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>21,273</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Granted</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,726</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">17,942</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>514</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">28,668</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Vested and converted to common shares</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(5,681</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(2,666</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(8,347</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Vested and repurchased for withholding taxes</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(144</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(249</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(393</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expired / cancelled</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(17,714</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(17,714</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Outstanding at September 30, 2022</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>21,174</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>170</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,657</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>24,001</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> </div> </div> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>RSUs:</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Each RSU entitles the holder to receive one common share in the future, based on continued service during the applicable period.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">During the year ended September 30, 2022, we granted 10,726 RSUs (2021 - 16,412), with a weighted-average grant date fair value of $43.50 per unit (2021 - $105.70). The weighted average vesting period for the outstanding RSUs was 0.18 years at September 30, 2022 (2021 - 0.69 years).</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>PSUs:</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Each PSU entitles the holder to receive one common share in the future, based on the achievement of established performance criteria and continued service during the applicable performance period.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">During the year ended September 30, 2022, we granted 17,942 PSUs (2021 - 2,857), with a weighted-average grant date fair value of $126.70 per unit (2021 - $105.00). The outstanding PSUs were fully vested at September 30, 2022 (2021 - Weighted average vesting period was 0.40 years).</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>SARs:</i></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Each SAR entitles the holder to receive cash or common share at our discretion in the future, based on continued service during the applicable period. The amount of the cash payment or the value of common shares is determined based on the increase of the share price of KWESST between the grant date and the exercise date. Because we intend to always settle in common shares, we account for SARs as equity-settled awards.</span></span></p> <div> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">During the year ended September 30, 2022, we granted 514 SARs (2021 - 2,143) at an exercise price of $126.70 (2021 - $115.50 each). The 514 SARs will expire on May 31, 2023 and 2,143 SARs will expire on January 22, 2024.</span></span></p> <p style="margin-left: 39.3pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(iii)<span style="width: 3pt; text-indent: 0pt; display: inline-block;"> </span>Share-based Compensation</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended September 30, 2022, we recorded share-based compensation of $1,960,072 (2021 - $2,462,207, 2020 - $283,084).</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following table presents a breakdown of total share-based compensation expense by function:</span></span></p> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><b>Year ended</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Year ended</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Nine months ended</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><b>September 30,</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>September 30,</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>September 30,</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><b><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2022</span></span></b></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>General and administrative</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><b><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,104,858</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,425,111</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">160,267</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Selling and marketing</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><b><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">552,627</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">754,167</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">42,700</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Research and development, net</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #e6efff;"><b><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">302,587</span></span></b></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">282,929</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">80,117</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><b>Total share-based compensation</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #e6efff;"><b><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,960,072</span></span></b></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2,462,207</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">283,084</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> </div> | |
| CY2022 | ifrs-full |
Disclosure Of Issued Capital Explanatory
DisclosureOfIssuedCapitalExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom;"> </td> <td colspan="1" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; background-color: #b4c6e7;"> </td> <td colspan="5" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30, 2022</b></span></span></td> <td colspan="1" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"> </td> <td colspan="1" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="5" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30, 2021</b></span></span></td> <td colspan="1" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="5" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30, 2020</b></span></span></td> <td colspan="1" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number</b></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"> </td> <td colspan="2" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Amount</b></span></span></td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; 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;"><b>Number</b></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: center; 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;"><b>Amount</b></span></span></td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; 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;"><b>Number</b></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: center; 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;"><b>Amount</b></span></span></td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance, beginning of year</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">699,511</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">17,215,068</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">589,518</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,374,563</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">383,996</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,284,353</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued in private placement</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">22,857</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">272,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,714</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,110,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">49,811</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,480,875</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for exercise of warrants</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">19,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">277,098</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,380</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">815,307</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for bonus shares relating to borrowings (Note 10)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">18,525</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">411,692</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for conversion of share units</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">8,349</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">874,840</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">138</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12,498</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for acquisition (Note 4(a))</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,965</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">377,503</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for conversion of contingent shares (Note 4(a))</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">875</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">83,319</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for debt settlements</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">143</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">19,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,305</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">63,866</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued in brokered private placement</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">51,087</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,611,818</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">62,994</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,087,138</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for exercise of stock options</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">18,195</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,292,015</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,743</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">78,080</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for asset acquisition (Note 4(b))</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14,286</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,290,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,957</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">167,280</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for exercise of broker compensation options</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,459</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">347,680</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for amended license (Note 26)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,429</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">137,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for conversion of 15% 2020 converted notes</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">45,858</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,328,163</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for performance bonus</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14,929</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">731,500</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Shares from Foremost's QT (Note 4(c))</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12,836</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">628,949</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for conversion of 10% 2019 converted notes</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">6,523</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">255,718</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued for consulting services</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">871</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">32,393</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Less: share offering costs for the year</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(33,880</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(839,679</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(699,886</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance, end of year</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>773,225</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>19,496,640</b></span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>699,511</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>17,215,068</b></span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>589,518</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,374,563</b></span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | |
| CY2020Q2 | kwe |
Issuance Of Unsecured Convertible Notes
IssuanceOfUnsecuredConvertibleNotes
|
1100000 | cad |
| CY2020Q2 | kwe |
Percentage Of Principal Amount Received By Holders
PercentageOfPrincipalAmountReceivedByHolders
|
0.25 | |
| CY2020Q2 | kwe |
Issue Price Per Share
IssuePricePerShare
|
31.5 | |
| CY2020Q2 | kwe |
Shares Issued Upon Conversion Of Debt
SharesIssuedUponConversionOfDebt
|
8583 | shares |
| CY2020Q2 | kwe |
Conversion Of Notes Number Of Shares Issued
ConversionOfNotesNumberOfSharesIssued
|
35398 | shares |
| CY2020Q2 | kwe |
Accrued Interest
AccruedInterest
|
59112 | cad |
| CY2020Q3 | kwe |
Number Of Shares Converted From Accrued Interest
NumberOfSharesConvertedFromAccruedInterest
|
1877 | shares |
| CY2020Q2 | ifrs-full |
Share Issue Related Cost
ShareIssueRelatedCost
|
58065 | cad |
| CY2022 | ifrs-full |
Disclosure Of Number And Weighted Average Exercise Prices Of Other Equity Instruments Explanatory
DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="5" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30, 2022</b></span></span></td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="5" style="text-align: center; border-top: 0.75pt 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;">September 30, 2021</span></span></td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="5" style="text-align: center; border-top: 0.75pt 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;">September 30, 2020</span></span></td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted</b></span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Weighted</span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Weighted</span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number of</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>average</b></span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Number of </span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">average exercise</span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Number of </span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">average exercise</span></span></td> <td colspan="1" style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>warrants</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>exercise price</b></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">warrants</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; 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;">price</span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">warrants</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; 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;">price</span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Outstanding, beginning of year</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>13,901,640</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.74</b></span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,585,050</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.24</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">8,500,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.20</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,000,000</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.57</b></span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,043,165</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.73</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,085,050</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.54</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Exercised</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(1,330,000</b></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.26</b></span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(726,575</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.05</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expired</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(154,484</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.56</b></span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Outstanding, end of year</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>13,417,156</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.78</b></span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">13,901,640</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.74</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,585,050</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.24</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 8%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Exercisable, end of year</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>12,792,156</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.82</b></span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12,901,640</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.75</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">8,835,050</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.22</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | |
| CY2021Q3 | kwe |
Weighted Average Exercise Price Of Warrants Outstanding In Share Based Payment Arrangement
WeightedAverageExercisePriceOfWarrantsOutstandingInShareBasedPaymentArrangement
|
0.74 | |
| CY2020Q3 | kwe |
Weighted Average Exercise Price Of Warrants Outstanding In Share Based Payment Arrangement
WeightedAverageExercisePriceOfWarrantsOutstandingInShareBasedPaymentArrangement
|
0.24 | |
| CY2019Q3 | kwe |
Weighted Average Exercise Price Of Warrants Outstanding In Share Based Payment Arrangement
WeightedAverageExercisePriceOfWarrantsOutstandingInShareBasedPaymentArrangement
|
0.2 | |
| CY2022Q3 | kwe |
Weighted Average Exercise Price Of Warrants Outstanding In Share Based Payment Arrangement
WeightedAverageExercisePriceOfWarrantsOutstandingInShareBasedPaymentArrangement
|
0.78 | |
| CY2021Q3 | kwe |
Weighted Average Exercise Price Of Warrants Outstanding In Share Based Payment Arrangement
WeightedAverageExercisePriceOfWarrantsOutstandingInShareBasedPaymentArrangement
|
0.74 | |
| CY2020Q3 | kwe |
Weighted Average Exercise Price Of Warrants Outstanding In Share Based Payment Arrangement
WeightedAverageExercisePriceOfWarrantsOutstandingInShareBasedPaymentArrangement
|
0.24 | |
| CY2022Q3 | kwe |
Weighted Average Exercisable Price Of Warrants Outstanding
WeightedAverageExercisablePriceOfWarrantsOutstanding
|
0.82 | |
| CY2021Q3 | kwe |
Weighted Average Exercisable Price Of Warrants Outstanding
WeightedAverageExercisablePriceOfWarrantsOutstanding
|
0.75 | |
| CY2020Q3 | kwe |
Weighted Average Exercisable Price Of Warrants Outstanding
WeightedAverageExercisablePriceOfWarrantsOutstanding
|
0.22 | |
| CY2022 | kwe |
Description Of Warrants Exercise
DescriptionOfWarrantsExercise
|
the warrant holder must exercise 70 warrants to receive one common share. | |
| CY2022 | kwe |
Disclosure Of Additional Information On Outstanding Warrants Explanatory
DisclosureOfAdditionalInformationOnOutstandingWarrantsExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 75%;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 51%;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 2%;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 10%;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 2%;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 2%;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 51%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>outstanding</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 2%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Fair value </b><sup><b>(1)</b></sup></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 2%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Expiry Date</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Founders' warrants:</i></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $0.20</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,520,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,013</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> January 1, 2024 </span></span></td> <td style="text-align: right; vertical-align: bottom; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $0.20</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,900,000</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">18,865</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> June 14, 2024 </span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>GhostStep's warrants:</i></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $0.50</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">250,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">60,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> January 15, 2023 </span></span></td> <td style="text-align: right; vertical-align: bottom; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>April 2021 equity financing:</i></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $1.75</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,274,657</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">785,918</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> April 29, 2023 </span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $1.75</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">40,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,600</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> August 25, 2023 </span></span></td> <td style="text-align: right; vertical-align: bottom; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>LEC's warrants (see Note 4(b)):</i></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $0.70</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">500,000</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">425,000</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> April 29, 2026 </span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>September 2021 equity financing:</i></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $2.35</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">750,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">390,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> September 16, 2023 </span></span></td> <td style="text-align: right; vertical-align: bottom; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Broker warrants:</i></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $1.75</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">137,499</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">33,000</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> April 29, 2023 </span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $2.00</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">45,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">32,400</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> September 16, 2023 </span></span></td> <td style="text-align: right; vertical-align: bottom; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Acquisition of Police Ordnance (Note 4(a)):</i></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $1.72</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">200,000</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">132,000</span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"> December 15, 2024 </p> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 20%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 51%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>July 2022 equity financing</i></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 51%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Exercise price of $0.285</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">800,000</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">72,000</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 20%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> July 14, 2024 </span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 20%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 51%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>13,417,156</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,959,796</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 2%;"> </td> </tr> </table> | |
| CY2022Q3 | kwe |
Number Of Warrants Outstanding
NumberOfWarrantsOutstanding
|
13417156 | shares |
| CY2022Q3 | kwe |
Fair Value Of Warrants Outstanding
FairValueOfWarrantsOutstanding
|
1959796 | cad |
| CY2022 | kwe |
Disclosure Of Weighted Average Assumptions Of Warrants Granted Explanatory
DisclosureOfWeightedAverageAssumptionsOfWarrantsGrantedExplanatory
|
<table border="0" cellspacing="0" style="width: 75%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; border-top: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b> </b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; border-top: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b> </b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; white-space: nowrap; vertical-align: bottom;"> <p style="margin-bottom: 0px; margin-top: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Acquisition of</b></span></span></span></span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>POC</b></span></span></span></span></p> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; border-top: 0.75pt solid #000000; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; border-top: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; white-space: nowrap; vertical-align: bottom;"> <p style="margin-bottom: 0px; margin-top: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>July 2022</b></span></span></span></span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Warrants</b></span></span></span></span></p> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; border-top: 0.75pt solid #000000; white-space: nowrap;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Exercise Price</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1.72</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.285</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1/70 of stock price</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.36</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.215</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Volatility</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">84.7%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">90.5%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Dividend Yield</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Risk-free interest rate</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.04%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3.12%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expected life</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3 </span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2 </span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted average fair value per warrant</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.66</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.09</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> </tr> </table> <div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b> </b></span></span></td> <td colspan="4" style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Barrier Option Model</b></span></span></span></span></td> <td colspan="1" style="border-top: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td colspan="4" style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Black-Scholes Option Model</b></span></span></span></span></td> <td colspan="1" style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>April 2021<br/>warrants</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; white-space: nowrap; vertical-align: bottom;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>September</b></span></span></span></span></p> <p style="margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>2021 warrants</b></span></span></span></span></p> </td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>September </b></span></span></span></span> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>2021 <br/>broker<br/>warrants</span></span></b></span></span></p> </td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>LEC warrants</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Exercise Price</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1.75</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2.35</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2.00</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.70</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1/70 of stock price</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.01</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2.14</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2.14</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.40</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Volatility</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">80%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">80%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">80%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Dividend Yield</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Risk-free interest rate</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.31%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.26%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.26%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">69.00%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Barrier (accelerator on life of warrants)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3.00</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4.60</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">N/A</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">N/A</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Rebate</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.25</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2.00</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">N/A</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">N/A</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expected life</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 1 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 1 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 0.85 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; border-bottom: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted average fair value per warrant</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.24</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.52</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.72</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.85</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> </tr> </table> </div> <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 75%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Warrants @</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Warrants @</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Warrants</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; 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;"><b>$0.40</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>$0.45</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>@ $0.70</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1/70 of stock price</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.40</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.50</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.70</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Volatility</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">68%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">68%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">67%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Dividend Yield</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Risk-free interest rate</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.47%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.27%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.29%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expected life</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2 </span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2 </span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2 </span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Estimated fair value per warrant</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.15</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.20</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.26</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> </tr> </table> </div> | |
| CY2021 | kwe |
Number Of Options Units Outstanding
NumberOfOptionsUnitsOutstanding
|
837 | shares |
| CY2022 | ifrs-full |
Disclosure Of Number And Weighted Average Exercise Prices Of Share Options Explanatory
DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 75%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number of</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>average</b></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; 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;"><b>options</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>exercise price</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Outstanding at December 31, 2019</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Granted</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">29,357</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">45.50</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Options from the Qualifying Transaction</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,224</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">32.90</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Exercised</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1,743</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">35.00</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Outstanding at September 30, 2020</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">28,838</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">45.50</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Granted</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">52,988</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">104.30</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Exercised</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(18,194</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">50.40</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cancelled</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(4,096</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">48.30</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Outstanding at September 30, 2021</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">59,536</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">95.90</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Granted</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,500</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">69.59</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cancelled</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(11,928</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">131.76</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Outstanding at September 30, 2022</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>57,108</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>83.87</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Options exercisable at September 30, 2022</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>43,618</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>83.90</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> | |
| CY2019Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
0 | share |
| CY2019Q4 | ifrs-full |
Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019
|
0 | |
| kwe |
Options Granted From Foremost Qualifying Transaction
OptionsGrantedFromForemostQualifyingTransaction
|
1224 | shares | |
| kwe |
Weighted Average Exercise Price Of Share Options Granted From Foremost Qualifying Transaction
WeightedAverageExercisePriceOfShareOptionsGrantedFromForemostQualifyingTransaction
|
32.9 | ||
| CY2022 | kwe |
Disclosure Of Weighted Average Assumptions Of Stock Options Granted Explanatory
DisclosureOfWeightedAverageAssumptionsOfStockOptionsGrantedExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 75%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2020</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14.70 to</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">49.00 to</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">28.00 to</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Stock price</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">126.70</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">159.60</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">49.00</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14.70 to</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">49.00 to</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">28.00 to</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Exercise price</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">126.70</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">159.60</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">49.00</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Volatility</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">90.48%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">76.46%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">67.71%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Dividend yield</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nil</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Risk-free interest rate</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2.04%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.35%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">65.00%</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expected life (years)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2.91</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2.26</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3.38</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted-average fair value per option</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>38.21</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>50.40</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>16.10</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> </tr> </table> | |
| CY2022 | ifrs-full |
Description Of Expected Volatility Share Options Granted
DescriptionOfExpectedVolatilityShareOptionsGranted
|
0.9048 | |
| CY2021 | ifrs-full |
Description Of Expected Volatility Share Options Granted
DescriptionOfExpectedVolatilityShareOptionsGranted
|
0.7646 | |
| CY2020 | ifrs-full |
Description Of Expected Volatility Share Options Granted
DescriptionOfExpectedVolatilityShareOptionsGranted
|
0.6771 | |
| CY2022 | ifrs-full |
Expected Dividend As Percentage Share Options Granted
ExpectedDividendAsPercentageShareOptionsGranted
|
0 | |
| CY2021 | ifrs-full |
Expected Dividend As Percentage Share Options Granted
ExpectedDividendAsPercentageShareOptionsGranted
|
0 | |
| CY2020 | ifrs-full |
Expected Dividend As Percentage Share Options Granted
ExpectedDividendAsPercentageShareOptionsGranted
|
0 | |
| CY2022 | ifrs-full |
Description Of Risk Free Interest Rate Share Options Granted
DescriptionOfRiskFreeInterestRateShareOptionsGranted
|
0.0204 | |
| CY2021 | ifrs-full |
Description Of Risk Free Interest Rate Share Options Granted
DescriptionOfRiskFreeInterestRateShareOptionsGranted
|
0.0035 | |
| CY2020 | ifrs-full |
Description Of Risk Free Interest Rate Share Options Granted
DescriptionOfRiskFreeInterestRateShareOptionsGranted
|
0.65 | |
| CY2022 | ifrs-full |
Description Of Option Life Share Options Granted
DescriptionOfOptionLifeShareOptionsGranted
|
2.91 | year |
| CY2021 | ifrs-full |
Description Of Option Life Share Options Granted
DescriptionOfOptionLifeShareOptionsGranted
|
2.26 | year |
| CY2020 | ifrs-full |
Description Of Option Life Share Options Granted
DescriptionOfOptionLifeShareOptionsGranted
|
3.38 | year |
| CY2022Q3 | ifrs-full |
Weighted Average Fair Value At Measurement Date Share Options Granted
WeightedAverageFairValueAtMeasurementDateShareOptionsGranted
|
38.21 | cad |
| CY2021Q3 | ifrs-full |
Weighted Average Fair Value At Measurement Date Share Options Granted
WeightedAverageFairValueAtMeasurementDateShareOptionsGranted
|
50.4 | cad |
| CY2020Q3 | ifrs-full |
Weighted Average Fair Value At Measurement Date Share Options Granted
WeightedAverageFairValueAtMeasurementDateShareOptionsGranted
|
16.1 | cad |
| CY2022 | ifrs-full |
Disclosure Of Range Of Exercise Prices Of Outstanding Share Options Explanatory
DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>average</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Remaining</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Range of</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>remaining</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>average</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>exercisable</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>average</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>exercise</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>contractual</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>outstanding</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>contractual</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>exercisable</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>prices</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>outstanding</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>life</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>strike price</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>Exercisable</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>life</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>strike price</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$14.70 to $41.16</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,592</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 4.54 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">15.91</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">306</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 0.71 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">32.90</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$41.17 to $67.63</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12,329</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2.74 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">48.74</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12,329</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 2.74 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">48.74</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$67.64 to $94.10</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">20,973</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3.47 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">78.02</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">17,080</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3.38 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">75.79</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$94.11 to 120.57</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">7,448</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3.34 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">118.59</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">7,448</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3.34 </span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">118.59</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$120.58 to $147.00</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">11,766</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3.95 </span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">135.66</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">6,455</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3.97 </span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">134.87</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>57,108</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b> 3.48 </b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>83.87</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>43,618</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b> 3.26 </b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>83.90</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> | |
| CY2022 | kwe |
Disclosure Of Changes In Share Units Explanatory
DisclosureOfChangesInShareUnitsExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 75%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>RSUs</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>PSUs</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>SARs</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Total</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Outstanding at September 30, 2020</span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Granted</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">16,412</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,857</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,143</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">21,412</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Vested and converted</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(139</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(139</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Outstanding at September 30, 2021</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>16,273</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,857</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,143</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>21,273</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Granted</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,726</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">17,942</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>514</span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">28,668</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Vested and converted to common shares</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(5,681</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(2,666</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(8,347</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Vested and repurchased for withholding taxes</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(144</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(249</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(393</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expired / cancelled</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(17,714</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(17,714</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Outstanding at September 30, 2022</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>21,174</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>170</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,657</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>24,001</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> | |
| CY2022 | kwe |
Disclosure Of Share Based Compensation Expense By Function Explanatory
DisclosureOfShareBasedCompensationExpenseByFunctionExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><b>Year ended</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Year ended</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Nine months ended</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><b>September 30,</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>September 30,</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>September 30,</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><b><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2022</span></span></b></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>General and administrative</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><b><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,104,858</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,425,111</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">160,267</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Selling and marketing</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><b><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">552,627</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">754,167</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">42,700</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>Research and development, net</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #e6efff;"><b><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">302,587</span></span></b></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">282,929</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">80,117</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><b>Total share-based compensation</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #e6efff;"><b><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,960,072</span></span></b></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2,462,207</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">283,084</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | |
| CY2022 | ifrs-full |
Disclosure Of Earnings Per Share Explanatory
DisclosureOfEarningsPerShareExplanatory
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<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Year ended</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year ended</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nine months ended</span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2020</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issued common shares, beginning of year</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">699,511</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">589,518</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">383,996</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><i>Effect of shares issued from:</i></b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Exercise of warrants</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,593</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,383</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Issuance of bonus shares (Note 10)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">8,262</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Private placements</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,571</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">21,810</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">45,665</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Conversion of stock units</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,703</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">31</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Acquisition of Police Ordnance (Note 4(a))</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,144</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Conversion of contingent shares (Note 4(a))</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">386</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Debt settlements</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">132</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,038</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Exercise of options</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,118</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">447</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Asset acquisitions (Note 4(b))</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">6,027</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,272</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Amended license agreement (Note 26)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">626</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Exercise of broker options</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">170</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Conversion of convertible notes, including interest</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">7,126</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Services rendered</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,373</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Foremost's QT</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">752</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted average number of basic common shares</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>730,302</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>632,721</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>440,631</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Dilutive securities:</i></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Stock options</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Warrants</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted average number of dilutive common shares</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>730,302</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>632,721</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>440,631</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | |
| CY2022 | kwe |
Effect Of Shares Issued From Conversion Of Convertible Notes Including Interest
EffectOfSharesIssuedFromConversionOfConvertibleNotesIncludingInterest
|
0 | shares |
| CY2021 | kwe |
Effect Of Shares Issued From Conversion Of Convertible Notes Including Interest
EffectOfSharesIssuedFromConversionOfConvertibleNotesIncludingInterest
|
0 | shares |
| kwe |
Effect Of Shares Issued From Conversion Of Convertible Notes Including Interest
EffectOfSharesIssuedFromConversionOfConvertibleNotesIncludingInterest
|
7126 | shares | |
| CY2022 | kwe |
Effect Of Shares Issuance For Services Rendered
EffectOfSharesIssuanceForServicesRendered
|
0 | shares |
| CY2021 | kwe |
Effect Of Shares Issuance For Services Rendered
EffectOfSharesIssuanceForServicesRendered
|
0 | shares |
| kwe |
Effect Of Shares Issuance For Services Rendered
EffectOfSharesIssuanceForServicesRendered
|
1373 | shares | |
| CY2022 | kwe |
Effect Of Shares Issuance For Foremosts Qt
EffectOfSharesIssuanceForForemostsQt
|
0 | shares |
| CY2021 | kwe |
Effect Of Shares Issuance For Foremosts Qt
EffectOfSharesIssuanceForForemostsQt
|
0 | shares |
| kwe |
Effect Of Shares Issuance For Foremosts Qt
EffectOfSharesIssuanceForForemostsQt
|
752 | shares | |
| CY2022 | kwe |
Dilutive Effect Of Warrants On Number Of Ordinary Shares
DilutiveEffectOfWarrantsOnNumberOfOrdinaryShares
|
0 | shares |
| CY2021 | kwe |
Dilutive Effect Of Warrants On Number Of Ordinary Shares
DilutiveEffectOfWarrantsOnNumberOfOrdinaryShares
|
0 | shares |
| kwe |
Dilutive Effect Of Warrants On Number Of Ordinary Shares
DilutiveEffectOfWarrantsOnNumberOfOrdinaryShares
|
0 | shares | |
| CY2022 | ifrs-full |
Disclosure Of Disaggregation Of Revenue From Contracts With Customers Explanatory
DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
|
<div> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; padding-left: 5pt; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Nine months</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Year ended</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Year ended</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>ended</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>September 30,</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>September 30,</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>September 30,</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2022</span></span></b></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2020</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b><i>Major products / service lines</i></b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Digitization</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></b></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">354,620</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,255,982</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">835,097</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Non-Lethal</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">330,658</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Training and services</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">34,590</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Other</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,651</span></span></b></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">19,822</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">26,820</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></b></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">721,519</span></span></b></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,275,804</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; 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="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">861,917</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b><i>Primary geographical markets</i></b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>United States</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></b></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">389,210</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,238,063</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">835,097</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Canada</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">332,309</span></span></b></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">37,741</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">26,820</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt; border-bottom: 0.75pt solid #000000;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></b></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2; border-bottom: 0.75pt solid #000000;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">721,519</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,275,804</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; border-bottom: 0.75pt solid #000000;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">861,917</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; border-bottom: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b><i>Timing of revenue recognition</i></b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Products and services transferred over time</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></b></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">389,210</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,238,063</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">835,097</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Products transferred at a point in time</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">332,309</span></span></b></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">37,741</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">26,820</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></b></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">721,519</span></span></b></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,275,804</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; 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="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">861,917</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> </div> | |
| CY2022 | kwe |
Disclosure Of Detailed Information About Expenses By Nature Explanatory
DisclosureOfDetailedInformationAboutExpensesByNatureExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Year ended</b></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 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>Year ended</span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 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>Nine months</span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>September 30,</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>September 30,</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>ended</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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>September 30,</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Employee benefits</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,883,062</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,746,316</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,161,071</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Advertising and promotion</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,352,750</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,914,630</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">220,946</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Consulting fees</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,315,917</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,138,782</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">620,295</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Professional fees</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,028,240</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">778,337</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">190,398</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Travel and conferences</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">518,140</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">246,418</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">112,360</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>R&D consulting and material costs, net</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">420,378</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">482,348</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100,483</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Depreciation and amortization</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">326,491</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">140,990</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">103,397</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Other expenses</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">266,822</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">252,961</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">106,006</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Insurance</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">236,150</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">154,931</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Transfer agent and listing fees</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">94,885</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">110,769</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Royalty and license costs</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">287,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>M&A costs</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></b></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,561,860</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Total expenses</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,442,835</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,253,482</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,176,816</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Allocation to cost of sales:</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Employee benefits</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(166,706</span></span></b></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></b></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(574,018</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(71,105</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><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="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Total operating expenses</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,276,129</span></span></b></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,679,464</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; 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="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,105,711</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | |
| CY2022 | kwe |
Disclosure Of Detailed Information About Depreciation And Amortization Explanatory
DisclosureOfDetailedInformationAboutDepreciationAndAmortizationExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 75%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">General and administrative</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">123,960</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">95,310</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">89,307</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Selling and marketing</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">129,265</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">16,443</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Research and development</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">73,266</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">29,237</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14,090</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Total depreciation and amortization</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>326,491</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>140,990</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>103,397</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | |
| CY2022 | ifrs-full |
Disclosure Of Finance Cost Explanatory
DisclosureOfFinanceCostExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Year ended</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Year ended </span></span></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Nine months ended</span></span></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>September 30,</b></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>September 30,</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>September 30,</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2022</span></span></b></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2020</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Interest expense from:</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="padding-left: 5pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Unsecured loan</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>$</b></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">321,313</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,527</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="padding-left: 5pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Accretion cost - accrued royalties liability</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">159,451</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">64,537</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="padding-left: 5pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Lease obligations</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">30,112</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">33,872</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">31,242</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="padding-left: 5pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Related party loans</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,581</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">8,448</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="padding-left: 5pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>CEBA term loan</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,481</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="padding-left: 5pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>2019 convertible notes</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">44,899</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="padding-left: 5pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Other</span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,114</span></span></b></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,115</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,885</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Total interest expense</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">511,990</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">116,113</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">90,474</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Interest income</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(5,988</span></span></b></td> <td style="text-align: left; vertical-align: bottom; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>)</b></span></span></span></span></span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(4,848</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(2,454</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Gain on termination of lease obligations</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(17,527</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Gain on government grant</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(3,514</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(9,096</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Net finance costs</b></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>$</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">506,002</span></span></b></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">107,751</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">61,397</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | |
| CY2022 | ifrs-full |
Disclosure Of Income Tax Explanatory
DisclosureOfIncomeTaxExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>21. </b><span style="width: 6.3pt; display: inline-block;"> </span><b>Income taxes</b></span></span></p> <p style="margin-left: 39.3pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">a)<span style="width: 10.23pt; text-indent: 0pt; display: inline-block;"> </span>Income tax recovery</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Income tax recovery is made up of the following components:</span></span></p> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nine months</span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Year end ended</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year ended</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">ended</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2020</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Current income tax recovery (expense):</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Deferred income tax (recovery) expense:</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(49,442</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(49,442</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> <p style="margin-left: 39.3pt; text-indent: -18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">b)<span style="width: 9.67pt; text-indent: 0pt; display: inline-block;"> </span>Reconciliation of effective income tax rate</span></span></p> <p style="margin-left: 21pt; text-align: justify; margin-bottom: 10pt; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Our effective income tax rate differs from the statutory rate of 26.5% that would be obtained by applying the combined Canadian basic federal and provincial income tax rate to loss before income taxes. These differences result from the following:</span></span></p> <div> </div> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nine months</span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Year ended</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year ended</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">ended</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; 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;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2020</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Loss before income taxes</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; white-space: nowrap; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(10,569,732</b></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(9,315,372</span></span></td> <td style="text-align: left; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(3,536,778</span></span></td> <td style="text-align: left; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expected statutory tax rate</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>26.5%</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">26.5%</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">26.5%</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expected tax recovery resulting from loss</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(2,800,979</b></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(2,468,574</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(937,246</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Increase (reduction) in income taxes resulting from:</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Non-deductible expenses</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>563,842</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">654,956</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">275,273</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Foreign operations subject to different tax rates</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>5,329</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,593</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Unrecognized temporary differences</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,182,366</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,826,279</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">661,973</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Prior year differences</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(16,254</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(49,442</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST claims research and development deductions and related Investment Tax Credits ("ITC") for tax purposes based on management's interpretation of the applicable legislation in the Income Tax Act of Canada. These claims are subject to audit by the Canada Revenue Agency ("CRA") and any adjustments that results could affect ITCs recorded in the consolidated financial statements. The following table shows the breakdown of R&D expenses, net of ITCs:</span></span></p> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; padding-left: 5pt; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Year ended</b></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year ended</span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year ended</span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; padding-left: 5pt; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2020</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; padding-left: 5pt; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">R&D expenses</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,064,493</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,369,145</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">944,909</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Less:</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Investment tax credits</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(231,007</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(127,325</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>R&D expenses, net</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,064,493</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,138,138</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">817,584</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> <p style="margin-left: 39.3pt; text-indent: -18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">c)<span style="width: 10.23pt; text-indent: 0pt; display: inline-block;"> </span>Deferred tax balances</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following tables deferred tax assets (liabilities) have been recognized in the consolidated financial statements:</span></span></p> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Arising on a</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>business</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Recognized in</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>2021</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>combination</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>profit or loss</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Deferred tax assets (liabilities):</i></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Net operating loss carryforwards</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">26,459</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">26,459</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Intangibles and development costs</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(49,442</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">22,983</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(26,459</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(49,442</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">49,442</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> </div> <div> </div> <p style="margin-top: 0pt; margin-bottom: 0pt; font-family: Times New Roman,Times,serif;"> </p> <div style="margin-left: 21.3pt;"> <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at</b></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at</b></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Recognized in</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Recognized in</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; 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;"><b>2020</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>profit or loss</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>Equity</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Deferred tax assets (liabilities):</i></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Net operating loss carryforwards</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">48,045</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(48,045</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Impairment provision</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(48,045</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">48,045</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; white-space: nowrap;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; white-space: nowrap;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>December 31,</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Recognized in</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Recognized in</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2019</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>profit or loss</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Equity</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2020</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Deferred tax assets (liabilities):</i></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Net operating loss carryforwards</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">48,045</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">48,045</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Impairment provision</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(48,045</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(48,045</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> </div> </div> <p style="margin-left: 39.3pt; text-indent: -18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">d)<span style="width: 8.84pt; text-indent: 0pt; display: inline-block;"> </span>Unrecognized net deferred tax assets</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Deferred taxes reflect the impact of loss carryforwards and of temporary differences between amounts of assets and liabilities for financial reporting purposes and such amounts as measured by enacted tax laws. However, KWESST has not recorded net deferred tax assets at September 30, 2022 and 2021 on the following deductible temporary differences, due to the uncertainty involved in determining whether these deferred tax assets will be realized upon expiration due to KWESST's limited history and cumulative operating losses since its inception.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following is a summary of KWESST's unrecognized deductible temporary differences:</span></span></p> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at</span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at</span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2020</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Net operating loss carryforwards</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">18,589,894</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,429,436</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,279,494</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Share issuance costs</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,298,783</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,810,927</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,496,239</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Intangibles and development costs</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">608,705</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">780,607</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Scientific research and development expenditures</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,583,058</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,789,571</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">218,235</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Other</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">46,300</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">104,793</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">46,891</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>22,126,741</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">13,915,334</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">6,040,859</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> <p style="margin-left: 39.3pt; text-indent: -18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">e)<span style="width: 10.23pt; text-indent: 0pt; display: inline-block;"> </span>Available net operating losses</span></span></p> <p style="margin-left: 21pt; text-align: justify; margin-bottom: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">At September 30, 2022, KWESST has the following net operating losses in Canada available to reduce future year's taxable income which expire as follows:</span></span></p> <div> </div> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="width: 30%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt 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;">Year of Expiry</span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Amount</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2036</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>512,163</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2037</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>744,022</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2038</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,174,797</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2039</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,732,039</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2040 and thereafter</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>14,526,720</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>18,689,741</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> </div> <p style="margin-left: 21pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">f)<span style="width: 11.34pt; text-indent: 0pt; display: inline-block;"> </span>Available research and development investment tax credits</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Company has the following research and development investment tax credits available to reduce future years' income taxes payable which expire as follows:</span></span></p> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="width: 30%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt 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;">Year of Expiry</span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Amount</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2037</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>13,361</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2038</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>6,742</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2039</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2040 and thereafter</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>328,480</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>348,583</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> </div> </div> | |
| CY2022 | kwe |
Disclosure Of Income Tax Recovery Explanatory
DisclosureOfIncomeTaxRecoveryExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nine months</span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Year end ended</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year ended</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">ended</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2020</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Current income tax recovery (expense):</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Deferred income tax (recovery) expense:</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(49,442</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(49,442</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | |
| CY2022 | ifrs-full |
Deferred Tax Expense Income
DeferredTaxExpenseIncome
|
-49442 | cad |
| CY2022 | kwe |
Disclosure Of Reconciliation Of Effective Income Tax Rate Explanatory
DisclosureOfReconciliationOfEffectiveIncomeTaxRateExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Nine months</span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Year ended</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year ended</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">ended</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; 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;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2020</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Loss before income taxes</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; white-space: nowrap; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(10,569,732</b></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(9,315,372</span></span></td> <td style="text-align: left; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(3,536,778</span></span></td> <td style="text-align: left; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expected statutory tax rate</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>26.5%</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">26.5%</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">26.5%</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expected tax recovery resulting from loss</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(2,800,979</b></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(2,468,574</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(937,246</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Increase (reduction) in income taxes resulting from:</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Non-deductible expenses</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>563,842</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">654,956</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">275,273</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Foreign operations subject to different tax rates</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>5,329</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,593</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Unrecognized temporary differences</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,182,366</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,826,279</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">661,973</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Prior year differences</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(16,254</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(49,442</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | |
| CY2022 | ifrs-full |
Disclosure Of Research And Development Expense Explanatory
DisclosureOfResearchAndDevelopmentExpenseExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; padding-left: 5pt; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Year ended</b></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year ended</span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year ended</span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; padding-left: 5pt; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2020</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; padding-left: 5pt; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">R&D expenses</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,064,493</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,369,145</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">944,909</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Less:</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Investment tax credits</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(231,007</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(127,325</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>R&D expenses, net</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,064,493</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,138,138</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">817,584</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | |
| CY2022 | ifrs-full |
Disclosure Of Deferred Taxes Explanatory
DisclosureOfDeferredTaxesExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Arising on a</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>business</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Recognized in</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>2021</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>combination</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>profit or loss</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Deferred tax assets (liabilities):</i></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Net operating loss carryforwards</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">26,459</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">26,459</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Intangibles and development costs</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(49,442</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">22,983</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(26,459</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(49,442</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">49,442</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at</b></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at</b></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Recognized in</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Recognized in</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; 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;"><b>2020</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>profit or loss</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>Equity</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Deferred tax assets (liabilities):</i></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Net operating loss carryforwards</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">48,045</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(48,045</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Impairment provision</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(48,045</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">48,045</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; white-space: nowrap;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; white-space: nowrap;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>December 31,</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Recognized in</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Recognized in</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2019</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>profit or loss</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Equity</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2020</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Deferred tax assets (liabilities):</i></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Net operating loss carryforwards</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">48,045</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">48,045</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Impairment provision</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(48,045</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(48,045</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> </div> | |
| CY2022 | ifrs-full |
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits Explanatory
DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at</span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at</span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2020</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Net operating loss carryforwards</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">18,589,894</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,429,436</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,279,494</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Share issuance costs</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,298,783</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,810,927</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,496,239</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Intangibles and development costs</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">608,705</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">780,607</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Scientific research and development expenditures</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,583,058</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,789,571</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">218,235</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Other</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">46,300</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">104,793</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">46,891</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>22,126,741</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">13,915,334</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">6,040,859</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | |
| CY2022 | kwe |
Disclosure Of Net Operating Losses Explanatory
DisclosureOfNetOperatingLossesExplanatory
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<table border="0" cellpadding="0" cellspacing="0" style="width: 30%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt 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;">Year of Expiry</span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Amount</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2036</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>512,163</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2037</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>744,022</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2038</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,174,797</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2039</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,732,039</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2040 and thereafter</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>14,526,720</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>18,689,741</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> | |
| CY2022 | kwe |
Disclosure Of Research And Development Investment Tax Credits Explanatory
DisclosureOfResearchAndDevelopmentInvestmentTaxCreditsExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 30%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt 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;">Year of Expiry</span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Amount</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2037</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>13,361</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2038</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>6,742</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2039</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2040 and thereafter</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>328,480</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 32%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>348,583</b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> </tr> </table> | |
| CY2022 | ifrs-full |
Disclosure Of Fair Value Of Financial Instruments Explanatory
DisclosureOfFairValueOfFinancialInstrumentsExplanatory
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<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>22.</b><span style="width: 8.8pt; display: inline-block;"> </span><b>Financial instruments</b></span></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>Fair value of financial instruments</i></span></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The fair values of our cash, restricted short-term investment, trade and other receivables, accounts payable and accrued liabilities, deposit (included in non-current other assets), and related party loans approximate carrying value because of the short-term nature of these instruments.</span></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Under IFRS, the levels of fair value hierarchy is as follows:</span></span></span></span></p> <p style="margin-left: 21.3pt; margin-bottom: 0pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Level 1: Unadjusted quoted prices in active markets for identical assets or liabilities;</span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 21.3pt; margin-bottom: 0pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Level 2: Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and</span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Level 3: inputs for the asset or liability that are not observable market data (unobservable inputs).</span></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The lease deposit, lease obligations, accrued royalties liability, and borrowings were recorded at fair value at initial recognition. The fair value measurement for these were Level 2. Subsequently, these were measured at amortized cost and accreted to their nominal value over their respective terms. At September 30, 2022, the fair value for accrued royalties liability determined using a discount rate of 24% (2021 - 13.7%) would be $869,219 (2021 - $1,105,756). Using the same market discount rate, the fair value of the borrowings would be $68,750 at September 30, 2022 (2021 - $49,825).</span></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>Financial risk management</i></span></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>We are exposed to a number of financial risks arising through the normal course of business as well as through its financial instruments. Our overall business strategies, tolerance of risk and general risk management philosophy are determined by our Board of Directors in accordance with prevailing economic and operating conditions.</span></span></span></span></p> <div> </div> <p style="margin-left: 21pt; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span id="page46_integixAnchor" style="display: none;"> </span></span></span></span></span><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(a)</i><span style="width: 3.04pt; display: inline-block;"> </span><i>Interest rate risk</i></span></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Interest rate risk is the risk that the fair value of cash flows of a financial instrument will fluctuate because of changes in market interest rates. At September 30, 2022, our borrowings were all subject fixed interest rate and therefore these were not subject to interest rate risk. At September 30, 2021, our borrowing was interest free.</span></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(b)</i><span style="width: 3.04pt; display: inline-block;"> </span><i>Foreign currency risk</i></span></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Foreign currency risk is the risk that the future cash flows or fair value of our financial instruments that are denominated in a currency that is not our functional currency will fluctuate due to a change in foreign exchange rates.</span></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>For the years ended September 30, 2022 and 2021, our revenue was substantially denominated in U.S. dollar driven by contracts with U.S. prime contractors in the defense sector. We also procure certain raw materials denominated in U.S. dollar for product development. Accordingly, we are exposed to the U.S. dollar currency. Where a natural hedge cannot be achieved, a significant change in the U.S. dollar currency could have a significant effect on our financial performance, financial position and cash flows. Currently, we do not use derivative instruments to hedge its U.S. dollar exposure.</span></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>At September 30, 2022, we had the following net U.S. dollar exposure:</span></span></span></span></p> <div style="margin-left: 21.3pt;"> <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 50%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt 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><b>Total USD</b></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Net liabilities in U.S. subsidiary</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; 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="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>34,623</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>US denominated:</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Assets</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>70,187</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Liabilities</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(1,015,090</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Net U.S. dollar exposure</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(979,526</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Impact to profit or loss if 5% movement in the U.S.</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(48,976</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> </table> </div> </div> <p style="margin-left: 21.3pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>During the year ended September 30, 2022, we recorded foreign exchange gain of $28,780 (2021 - foreign exchange loss of $3,742; 2020 - foreign exchange loss of $13,937).</span></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(c)</i><span style="width: 3.6pt; display: inline-block;"> </span><i>Credit risk</i></span></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Credit risk is the risk of financial loss to KWESST if a counterparty to a financial instrument fails to meet its contractual obligations. Our credit risk exposure is limited to cash, and trade and other receivables. Refer to Note 5 for the breakdown of our trade and other receivables. We enter into contracts with either large, financially sound global general contractors or law enforcement agencies, which mitigates the credit risk. At September 30, 2022, our trade receivable was $114,877 (2021 - $nil), of which $53,233 was overdue by more than 60 days from law enforcement agencies.</span></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(d) Liquidity risk</i></span></span></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Liquidity risk is the risk that we will be unable to meet our financial obligations as they become due. Our objective is to ensure that we have sufficient cash to meet our near-term obligation when they become due, under both normal and stressed condition, without incurring unacceptable losses or risking reputational damage to KWESST. A key risk in managing liquidity is the degree of uncertainty in our cash flows due to our early stage in operations and the need for additional capital to fund our business strategies (see Note 2(a)).</span></span></span></span></p> <div> </div> <p style="margin-left: 21pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>At September 30, 2022, our contractual obligations were as follows:</span></span></span></span></p> <div style="margin-left: 21.3pt;"> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Payment due:</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Total</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><b>Within 1 Year</b></span></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><b>1 to 3 years</b></span></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><b>3 to 5 years</b></span></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Accounts payable and accrued liabilities</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,459,481</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,459,481</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Borrowings</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,648,280</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,548,280</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Minimum royalty commitments</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,500,000</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">150,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">350,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,000,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Lease obligations</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">327,600</span></span></b></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">93,600</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">187,200</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">46,800</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Total contractual obligations</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,935,361</span></span></b></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td colspan="2" style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">7,251,361</span></span></b></td> <td colspan="1" style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></b></td> <td colspan="2" style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">637,200</span></span></b></td> <td colspan="1" style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></b></td> <td colspan="2" style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,046,800</span></span></b></td> <td colspan="1" style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> <p style="margin-left: 21pt; text-align: justify; margin-bottom: 0pt; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>At September 30, 2022, we had $170,545 in cash and $5,409,487 in negative working capital (current assets less current liabilities). See Note 27 (a), <i>Subsequent Events - U.S. IPO and Canadian Offering</i>.</span></span></span></span></p> </div> | |
| CY2022 | ifrs-full |
Disclosure Of Detailed Information About Financial Instruments Explanatory
DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory
|
<div> <table border="0" cellpadding="0" cellspacing="0" style="width: 50%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Total USD</b></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Net liabilities in U.S. subsidiary</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>34,623</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>US denominated:</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Assets</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>70,187</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Liabilities</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(1,015,090</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Net U.S. dollar exposure</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(979,526</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Impact to profit or loss if 5% movement in the U.S.</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(48,976</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> </table> </div> | |
| CY2022 | ifrs-full |
Disclosure Of Maturity Analysis For Financial Assets Held For Managing Liquidity Risk Explanatory
DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Payment due:</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Total</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; padding-left: 5pt; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><b>Within 1 Year</b></span></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><b>1 to 3 years</b></span></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><b>3 to 5 years</b></span></span></span></span></td> <td colspan="1" style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Accounts payable and accrued liabilities</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,459,481</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,459,481</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Borrowings</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,648,280</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,548,280</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Minimum royalty commitments</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,500,000</span></span></b></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">150,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">350,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td colspan="2" style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,000,000</span></span></td> <td colspan="1" style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Lease obligations</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">327,600</span></span></b></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">93,600</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">187,200</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td colspan="2" style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">46,800</span></span></td> <td colspan="1" style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Total contractual obligations</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%; background-color: #d9e1f2;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,935,361</span></span></b></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td colspan="1" style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td colspan="2" style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">7,251,361</span></span></b></td> <td colspan="1" style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></b></td> <td colspan="2" style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">637,200</span></span></b></td> <td colspan="1" style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td colspan="1" style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></b></td> <td colspan="2" style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 10%;"><b><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,046,800</span></span></b></td> <td colspan="1" style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | |
| CY2022 | kwe |
Disclosure Of Non Cash Working Capital Explanatory
DisclosureOfNonCashWorkingCapitalExplanatory
|
<table border="0" cellpadding="0" cellspacing="0" style="width: 75%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; padding-left: 5pt;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Year ended</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Year ended</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Nine months ended</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b4c6e7; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b4c6e7; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; padding-left: 5pt;"> </td> <td style="text-align: right; 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;"><b>2021</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;"><b>2020</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Trade and other receivables</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>631,801</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(218,334</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(257,588</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Inventories</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>49,446</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">17,555</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Prepaid expenses and other</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>425,876</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(106,205</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(387,762</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts payable and accrued liabilities</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,515,289</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(828,698</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">393,202</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Contract liabilities</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>17,410</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(7,053</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">7,053</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Deposits</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b4c6e7; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">150,000</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accrued royalties liability</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,191,219</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b4c6e7; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #b4c6e7;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3,639,822</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b4c6e7;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 5pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">198,484</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(245,095</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> </table> | |
| CY2022 | kwe |
Fair Value Of Contingent Shares Settled Via Common Shares
FairValueOfContingentSharesSettledViaCommonShares
|
83319 | cad |
| kwe |
Right Of Use Asset And Lease Obligations Relating To New Office Lease
RightOfUseAssetAndLeaseObligationsRelatingToNewOfficeLease
|
358178 | cad | |
| kwe |
Termination Of Right Of Use Assets
TerminationOfRightOfUseAssets
|
139787 | cad | |
| kwe |
Termination Of Lease Liability
TerminationOfLeaseLiability
|
157315 | cad | |
| kwe |
Stock Issued During Period Value Shares And Warrants Issued On Assets Acquisition
StockIssuedDuringPeriodValueSharesAndWarrantsIssuedOnAssetsAcquisition
|
347280 | cad | |
| kwe |
Convertible Notes Converted Into Common Shares
ConvertibleNotesConvertedIntoCommonShares
|
255718 | cad | |
| kwe |
Share Offering Costs
ShareOfferingCosts
|
322779 | cad | |
| kwe |
Stock Issued During Period Value Shares From Foremosts Qualifying Transaction
StockIssuedDuringPeriodValueSharesFromForemostsQualifyingTransaction
|
41155 | cad | |
| CY2020 | kwe |
Fair Value Of Options Exercised And Transferred
FairValueOfOptionsExercisedAndTransferred
|
17531 | cad |
| CY2020Q3 | ifrs-full |
Current Assets
CurrentAssets
|
3996514 | cad |
| CY2022 | ifrs-full |
Disclosure Of Objectives Policies And Processes For Managing Capital Explanatory
DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>25. </b><span style="width: 6.3pt; display: inline-block;"> </span><b>Capital management</b></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Our objective in managing our capital is to safeguard our ability to continue as a going concern and to sustain future development of the business. Our senior management is responsible for managing the capital through regular review of financial information to ensure sufficient resources are available to meet operating requirements and investments to support our growth strategy. Our Board of Directors is responsible for overseeing this process. From time to time, we could issue new common shares or debt to maintain or adjust our capital structure (see Note 27). KWESST is not subject to any externally imposed capital requirements.</span></span></p> <p style="text-indent: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST's capital is composed of the following:</span></span></p> <div style="margin-left: 21.3pt;"> <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 75%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><i>Debt:</i></b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Borrowings</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,278,774</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">53,251</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Lease obligations</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>275,621</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">307,909</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><i>Equity:</i></b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Share capital</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>19,496,640</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">17,215,068</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Warrants</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,959,796</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,848,389</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Contributed surplus</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3,551,330</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,458,211</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Accumulated other comprehensive loss</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(101,418</b></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(8,991</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Accumulated deficit</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(25,909,239</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(15,388,949</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Total capital</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,551,504</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">6,484,888</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> </div> </div> | |
| CY2022 | kwe |
Disclosure Of Detailed Information About Capital Management Explanatory
DisclosureOfDetailedInformationAboutCapitalManagementExplanatory
|
<div> <table border="0" cellpadding="0" cellspacing="0" style="width: 75%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>September 30,</b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">September 30,</span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2022</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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;">2021</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><i>Debt:</i></b></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Borrowings</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,278,774</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">53,251</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Lease obligations</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>275,621</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">307,909</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><i>Equity:</i></b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Share capital</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>19,496,640</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">17,215,068</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Warrants</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,959,796</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,848,389</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Contributed surplus</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3,551,330</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,458,211</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Accumulated other comprehensive loss</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(101,418</b></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(8,991</span></span></td> <td style="text-align: left; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Accumulated deficit</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(25,909,239</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(15,388,949</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Total capital</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #d9e1f2;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,551,504</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #d9e1f2;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">6,484,888</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> | |
| CY2022Q3 | ifrs-full |
Borrowings
Borrowings
|
2278774 | cad |
| CY2021Q3 | ifrs-full |
Borrowings
Borrowings
|
53251 | cad |
| CY2022Q3 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
275621 | cad |
| CY2021Q3 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
307909 | cad |
| CY2022Q3 | ifrs-full |
Issued Capital
IssuedCapital
|
19496640 | cad |
| CY2021Q3 | ifrs-full |
Issued Capital
IssuedCapital
|
17215068 | cad |
| CY2022Q3 | kwe |
Warrants
Warrants
|
1959796 | cad |
| CY2021Q3 | kwe |
Warrants
Warrants
|
1848389 | cad |
| CY2022Q3 | ifrs-full |
Additional Paidin Capital
AdditionalPaidinCapital
|
3551330 | cad |
| CY2021Q3 | ifrs-full |
Additional Paidin Capital
AdditionalPaidinCapital
|
2458211 | cad |
| CY2022Q3 | ifrs-full |
Accumulated Other Comprehensive Income
AccumulatedOtherComprehensiveIncome
|
-101418 | cad |
| CY2021Q3 | ifrs-full |
Accumulated Other Comprehensive Income
AccumulatedOtherComprehensiveIncome
|
-8991 | cad |
| CY2022Q3 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-25909239 | cad |
| CY2021Q3 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-15388949 | cad |
| CY2022Q3 | kwe |
Capital
Capital
|
1551504 | cad |
| CY2021Q3 | kwe |
Capital
Capital
|
6484888 | cad |
| CY2022 | kwe |
Disclosure Of Performance Milestones Explanatory
DisclosureOfPerformanceMilestonesExplanatory
|
<table border="0" cellpadding="3" cellspacing="0" style="margin-left: 21.3pt; border-collapse: collapse; font-size: 10pt; width: 70%;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; background-color: #4472c4; width: 50%; white-space: nowrap; border-top: 0.75pt solid #4472c4; border-left: 0.75pt solid #4472c4;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="color: #ffffff;"><b># of Common Shares</b></span></span></span></td> <td style="margin-top: 0pt; margin-bottom: 0pt; background-color: #4472c4; width: 50%; white-space: nowrap; border-top: 0.75pt solid #4472c4; border-left: 0.75pt solid #4472c4; border-right: 0.75pt solid #4472c4;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="color: #ffffff;"><b>Milestones</b></span></span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 50%; background-color: #e6efff; border-top: 0.75pt solid #4472c4; border-left: 0.75pt solid #4472c4;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,071</span></span></td> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 50%; background-color: #e6efff; border-top: 0.75pt solid #4472c4; border-left: 0.75pt solid #4472c4; border-right: 0.75pt solid #4472c4;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$3 million in sales</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 50%; border-top: 0.75pt solid #4472c4; border-left: 0.75pt solid #4472c4;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,429</span></span></td> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 50%; border-top: 0.75pt solid #4472c4; border-left: 0.75pt solid #4472c4; border-right: 0.75pt solid #4472c4;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$9 million in sales</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 50%; background-color: #e6efff; border-top: 0.75pt solid #4472c4; border-bottom: 0.75pt solid #4472c4; border-left: 0.75pt solid #4472c4;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,786</span></span></td> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 50%; background-color: #e6efff; border: 0.75pt solid #4472c4;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$18 million in sales</span></span></td> </tr> </table> | |
| CY2022 | ifrs-full |
Disclosure Of Nonadjusting Events After Reporting Period Explanatory
DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory
|
<div> <p><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>27. </b><span style="width: 6.3pt; display: inline-block;"> </span><b>Subsequent Events</b></span></span></p> <p style="margin-left: 35.45pt; text-indent: -14.15pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>a)</b><span style="width: 5.82pt; text-indent: 0pt; display: inline-block;"> </span><b>U.S. IPO and Canadian Offering</b></span></span></p> <div style="margin-left: 21pt; text-align: justify; margin-bottom: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>On December 9, 2022, we closed an underwritten U.S. public offering (the "U.S. IPO") and an underwritten Canadian offering (the "Canadian Offering"). In the U.S. IPO, we sold 2,500,000 units at a public offering price of USD $4.13 per unit (the "Unit"), consisting of one share of common stock and one warrant to purchase one share of common stock ("Warrant"). The Warrants have a per share exercise price of USD $5.00, can be exercised immediately, and expire five years from the date of issuance. In connection with the closing of the U.S. IPO, the underwriter partially exercised its over-allotment option to purchase an additional 199,000 pre-funded common share purchase warrants and 375,000 warrants to purchase common shares. The underwriter has the right to exercise the balance of its over-allotment option within the 45-day <span><span>period.</span></span></span></span></span></div> <div> <div> </div> <p style="margin-left: 21.3pt; margin-top: 10pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt; text-align: justify;">In the Canadian Offering, we sold 726,392 units, each consisting of one common share and one warrant to purchase one common share, at a price to the public of USD $4.13 per unit. The warrants will have a per common share exercise price of USD $5.00, are exercisable immediately and expire five years from the date of issuance.</span></p> </div> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The closing of the U.S. IPO and Canadian Offering resulted in aggregate gross proceeds of USD $14,145,000, before deducting underwriting discounts and offering expenses.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The common shares of KWESST and the Warrants sold in the U.S. IPO began trading on the Nasdaq Capital Market under the symbols "KWE" and "KWESW", respectively, on December 7, 2022.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">ThinkEquity acted as sole book-running manager for the U.S. IPO and PI Financial acted as sole book-running manager for the Canadian Offering.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As consideration for the services provided in connection with the U.S. IPO, ThinkEquity received: (a) a broker-dealer cash commission of approximately US$835,000 equal to 7.5% of the gross offering proceeds of the U.S. Offering and (b) underwriter warrants (the "Underwriter Warrants") to purchase up to 134,950 common shares equal to 5% of the common shares and pre-funded common share purchase warrants issued under the U.S. Offering. Each Underwriter Warrant is exercisable to acquire one common share at a price of US$5.1625, exercisable as of June 4, 2023, and expiring December 4, 2027.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As consideration for the services provided in connection with the Canadian Offering, PI Financial received: (a) a cash commission of approximately US$210,000 equal to 7% of the gross proceeds of the Offering; and (b) 50,848 compensation options (the "Compensation Options") equal to 7% of the number of Units issued under the Canadian Offering. Each Compensation Option is exercisable to acquire one Canadian Unit at a price of US$4.13 for a period of two years after the closing of the Canadian Offering.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In addition to the above brokers' compensation, we also incurred US$2.3 million share offering costs for the U.S. IPO and Canadian Offering, of which $628,262 was incurred and deferred at September 30, 2022.</span></span></p> <p style="margin-left: 36pt; text-indent: -14.7pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>b)</b><span style="width: 5.81pt; text-indent: 0pt; display: inline-block;"> </span><b>Shares for Debt Settlement</b></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">We have entered into share for debt arrangements with existing lenders, which closed on December 13, 2022, following TSXV's conditional approval. This resulted in issuing 56,141 Units to settle $12,000 of the March 2022 Loans and USD$223,321 of the August 2022 Loans, including unpaid accrued interest and 10% premium at maturity (the "Debt Settlements") - see Note 12. The terms of the Units are the same as the Units issued in the Canadian Offering (see part (a)).</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Units, as well as the common shares and Warrants, to be issued pursuant to the Debt Settlements will be subject to a four-month hold period pursuant to applicable securities regulations and the policies of the TSXV.</span></span></p> <p style="margin-left: 36pt; text-indent: -14.7pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>c)</b><span style="width: 6.93pt; text-indent: 0pt; display: inline-block;"> </span><b>Loan Repayments</b></span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In December 2022, we have repaid the remaining $1,997,435 of the March 2022 Loans, including accrued unpaid interest, and USD$223,321 of the August 2022 Loans, including unpaid accrued interest and 10% premium at maturity. Following these loan repayments, there were no further outstanding loans.</span></span></p> <p style="margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In December 2022, we have repaid the CEBA Term Loans net of the total forgivable amount of $30,000.<span style="color: #7f7f7f;"> </span></span></span></p> </div> | |
| CY2020Q3 | ifrs-full |
Cash
Cash
|
3073760 | cad |
| CY2019Q4 | ifrs-full |
Cash
Cash
|
21615 | cad |
| CY2020Q3 | ifrs-full |
Trade And Other Current Receivables
TradeAndOtherCurrentReceivables
|
480917 | cad |
| CY2019Q4 | ifrs-full |
Trade And Other Current Receivables
TradeAndOtherCurrentReceivables
|
219803 | cad |
| CY2019Q4 | ifrs-full |
Current Assets
CurrentAssets
|
295493 | cad |
| CY2020Q3 | ifrs-full |
Current Prepaid Expenses
CurrentPrepaidExpenses
|
441837 | cad |
| CY2019Q4 | ifrs-full |
Current Prepaid Expenses
CurrentPrepaidExpenses
|
54075 | cad |
| CY2020Q3 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
174644 | cad |
| CY2019Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
70122 | cad |
| CY2020Q3 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
327576 | cad |
| CY2019Q4 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
184472 | cad |
| CY2020Q3 | ifrs-full |
Longterm Deposits
LongtermDeposits
|
19341 | cad |
| CY2019Q4 | ifrs-full |
Longterm Deposits
LongtermDeposits
|
0 | cad |
| CY2020Q3 | ifrs-full |
Intangible Assets Other Than Goodwill
IntangibleAssetsOtherThanGoodwill
|
644702 | cad |
| CY2019Q4 | ifrs-full |
Intangible Assets Other Than Goodwill
IntangibleAssetsOtherThanGoodwill
|
0 | cad |
| CY2020Q3 | ifrs-full |
Other Noncurrent Assets
OtherNoncurrentAssets
|
150000 | cad |
| CY2019Q4 | ifrs-full |
Other Noncurrent Assets
OtherNoncurrentAssets
|
150000 | cad |
| CY2020Q3 | ifrs-full |
Noncurrent Assets
NoncurrentAssets
|
1316263 | cad |
| CY2019Q4 | ifrs-full |
Noncurrent Assets
NoncurrentAssets
|
404594 | cad |
| CY2020Q3 | ifrs-full |
Assets
Assets
|
5312777 | cad |
| CY2019Q4 | ifrs-full |
Assets
Assets
|
700087 | cad |
| CY2020Q3 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
818274 | cad |
| CY2019Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
198687 | cad |
| CY2020Q3 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
44128 | cad |
| CY2019Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
85468 | cad |
| CY2020Q3 | ifrs-full |
Amounts Payable Related Party Transactions
AmountsPayableRelatedPartyTransactions
|
218276 | cad |
| CY2019Q4 | ifrs-full |
Amounts Payable Related Party Transactions
AmountsPayableRelatedPartyTransactions
|
289828 | cad |
| CY2020Q3 | ifrs-full |
Shortterm Borrowings
ShorttermBorrowings
|
32273 | cad |
| CY2019Q4 | ifrs-full |
Shortterm Borrowings
ShorttermBorrowings
|
0 | cad |
| CY2020Q3 | ifrs-full |
Current Deferred Income Including Current Contract Liabilities
CurrentDeferredIncomeIncludingCurrentContractLiabilities
|
7053 | cad |
| CY2019Q4 | ifrs-full |
Current Deferred Income Including Current Contract Liabilities
CurrentDeferredIncomeIncludingCurrentContractLiabilities
|
0 | cad |
| CY2020Q3 | ifrs-full |
Noncurrent Derivative Financial Liabilities
NoncurrentDerivativeFinancialLiabilities
|
0 | cad |
| CY2019Q4 | ifrs-full |
Noncurrent Derivative Financial Liabilities
NoncurrentDerivativeFinancialLiabilities
|
29463 | cad |
| CY2020Q3 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
1120004 | cad |
| CY2019Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
603446 | cad |
| CY2020Q3 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
307909 | cad |
| CY2019Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
117218 | cad |
| CY2020Q3 | ifrs-full |
Longterm Borrowings
LongtermBorrowings
|
0 | cad |
| CY2019Q4 | ifrs-full |
Longterm Borrowings
LongtermBorrowings
|
210819 | cad |
| CY2020Q3 | ifrs-full |
Noncurrent Liabilities
NoncurrentLiabilities
|
307909 | cad |
| CY2019Q4 | ifrs-full |
Noncurrent Liabilities
NoncurrentLiabilities
|
328037 | cad |
| CY2020Q3 | ifrs-full |
Liabilities
Liabilities
|
1427913 | cad |
| CY2019Q4 | ifrs-full |
Liabilities
Liabilities
|
931483 | cad |
| CY2020Q3 | ifrs-full |
Issued Capital
IssuedCapital
|
9374563 | cad |
| CY2019Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
2284353 | cad |
| CY2020Q3 | ifrs-full |
Additional Paidin Capital
AdditionalPaidinCapital
|
583878 | cad |
| CY2019Q4 | ifrs-full |
Additional Paidin Capital
AdditionalPaidinCapital
|
21050 | cad |
| CY2020Q3 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-6073577 | cad |
| CY2019Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-2536799 | cad |
| CY2020Q3 | ifrs-full |
Equity
Equity
|
3884864 | cad |
| CY2019Q4 | ifrs-full |
Equity
Equity
|
-231396 | cad |
| CY2020Q3 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
5312777 | cad |
| CY2019Q4 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
700087 | cad |
| ifrs-full |
Revenue
Revenue
|
861917 | cad | |
| CY2019 | ifrs-full |
Revenue
Revenue
|
509148 | cad |
| ifrs-full |
Cost Of Sales
CostOfSales
|
247113 | cad | |
| CY2019 | ifrs-full |
Selling General And Administrative Expense
SellingGeneralAndAdministrativeExpense
|
36681 | cad |
| CY2019 | ifrs-full |
Cost Of Sales
CostOfSales
|
85101 | cad |
| ifrs-full |
Gross Profit
GrossProfit
|
614804 | cad | |
| CY2019 | ifrs-full |
Gross Profit
GrossProfit
|
424047 | cad |
| CY2020Q3 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
352037 | cad |
| ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
2723861 | cad | |
| CY2019 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
397990 | cad |
| ifrs-full |
Selling General And Administrative Expense
SellingGeneralAndAdministrativeExpense
|
564266 | cad | |
| CY2020Q3 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
44128 | cad |
| CY2020Q3 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
307909 | cad |
| CY2020Q3 | kwe |
Gain On De Recognition Of Lease Obligation
GainOnDeRecognitionOfLeaseObligation
|
17527 | cad |
| ifrs-full |
Research And Development Expense
ResearchAndDevelopmentExpense
|
817584 | cad | |
| CY2019 | ifrs-full |
Research And Development Expense
ResearchAndDevelopmentExpense
|
1003705 | cad |
| ifrs-full |
Expense By Nature
ExpenseByNature
|
4105711 | cad | |
| CY2019 | ifrs-full |
Expense By Nature
ExpenseByNature
|
1438376 | cad |
| ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-3490907 | cad | |
| CY2019 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-1014329 | cad |
| ifrs-full |
Gains On Change In Fair Value Of Derivatives
GainsOnChangeInFairValueOfDerivatives
|
29463 | cad | |
| CY2019 | ifrs-full |
Gains On Change In Fair Value Of Derivatives
GainsOnChangeInFairValueOfDerivatives
|
113178 | cad |
| ifrs-full |
Finance Income Cost
FinanceIncomeCost
|
-61397 | cad | |
| CY2019 | ifrs-full |
Finance Income Cost
FinanceIncomeCost
|
-245147 | cad |
| ifrs-full |
Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss
GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
|
-13937 | cad | |
| CY2019 | ifrs-full |
Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss
GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
|
-982 | cad |
| ifrs-full |
Other Operating Income Expense
OtherOperatingIncomeExpense
|
-45871 | cad | |
| CY2019 | ifrs-full |
Other Operating Income Expense
OtherOperatingIncomeExpense
|
-132951 | cad |
| ifrs-full |
Profit Loss Before Tax
ProfitLossBeforeTax
|
-3536778 | cad | |
| CY2019 | ifrs-full |
Profit Loss Before Tax
ProfitLossBeforeTax
|
-1147280 | cad |
| ifrs-full |
Current Tax Expense Income
CurrentTaxExpenseIncome
|
0 | cad | |
| CY2019 | ifrs-full |
Current Tax Expense Income
CurrentTaxExpenseIncome
|
0 | cad |
| ifrs-full |
Deferred Tax Expense Income
DeferredTaxExpenseIncome
|
0 | cad | |
| CY2019 | ifrs-full |
Deferred Tax Expense Income
DeferredTaxExpenseIncome
|
0 | cad |
| ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-3536778 | cad | |
| CY2019 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-1147280 | cad |
| ifrs-full |
Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
|
-8.03 | ||
| ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-8.03 | ||
| CY2019 | ifrs-full |
Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
|
-4.61 | |
| CY2019 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-4.61 | |
| ifrs-full |
Adjusted Weighted Average Shares
AdjustedWeightedAverageShares
|
440631 | shares | |
| ifrs-full |
Weighted Average Shares
WeightedAverageShares
|
440631 | shares | |
| CY2019 | ifrs-full |
Adjusted Weighted Average Shares
AdjustedWeightedAverageShares
|
249001 | shares |
| CY2019 | ifrs-full |
Weighted Average Shares
WeightedAverageShares
|
249001 | shares |
| CY2018Q4 | ifrs-full |
Equity
Equity
|
-1389319 | cad |
| CY2019 | kwe |
Stock Issued During Period Value Shares Issued For Cash
StockIssuedDuringPeriodValueSharesIssuedForCash
|
1014948 | cad |
| CY2019 | kwe |
Stock Issued During Period Value Shares Issued For Debt
StockIssuedDuringPeriodValueSharesIssuedForDebt
|
1270397 | cad |
| CY2019 | kwe |
Increase Decrease Through Warrants Issued For Debt
IncreaseDecreaseThroughWarrantsIssuedForDebt
|
19858 | cad |
| CY2019 | ifrs-full |
Profit Loss
ProfitLoss
|
-1147280 | cad |
| CY2019Q4 | ifrs-full |
Equity
Equity
|
-231396 | cad |
| kwe |
Stock Issued During Period Value Shares And Warrants Issued In Brokered Private Placement
StockIssuedDuringPeriodValueSharesAndWarrantsIssuedInBrokeredPrivatePlacement
|
3147478 | cad | |
| kwe |
Stock Issued During Period Value Shares For Converted Debt And Interest
StockIssuedDuringPeriodValueSharesForConvertedDebtAndInterest
|
1583881 | cad | |
| CY2020Q3 | ifrs-full |
Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019
|
45.5 | |
| kwe |
Stock Issued During Period Value Shares And Warrants Issued In Non Brokered Private Placements
StockIssuedDuringPeriodValueSharesAndWarrantsIssuedInNonBrokeredPrivatePlacements
|
1496655 | cad | |
| kwe |
Stock Issued During Period Value Shares Issued For Performance Incentive
StockIssuedDuringPeriodValueSharesIssuedForPerformanceIncentive
|
731500 | cad | |
| kwe |
Stock Issued During Period Value From Foremosts Qualifying Transaction Shares
StockIssuedDuringPeriodValueFromForemostsQualifyingTransactionShares
|
670104 | cad | |
| kwe |
Stock Issued During Period Value Shares And Warrants Issued On Assets Acquisition
StockIssuedDuringPeriodValueSharesAndWarrantsIssuedOnAssetsAcquisition
|
347280 | cad | |
| ifrs-full |
Increase Decrease Through Exercise Of Options
IncreaseDecreaseThroughExerciseOfOptions
|
60549 | cad | |
| kwe |
Stock Issued During Period Value Shares For Consulting Services
StockIssuedDuringPeriodValueSharesForConsultingServices
|
32393 | cad | |
| ifrs-full |
Increase Decrease Through Sharebased Payment Transactions
IncreaseDecreaseThroughSharebasedPaymentTransactions
|
283084 | cad | |
| ifrs-full |
Share Issue Related Cost
ShareIssueRelatedCost
|
699886 | cad | |
| ifrs-full |
Profit Loss
ProfitLoss
|
-3536778 | cad | |
| CY2020Q3 | ifrs-full |
Equity
Equity
|
3884864 | cad |
| ifrs-full |
Profit Loss
ProfitLoss
|
-3536778 | cad | |
| CY2019 | ifrs-full |
Profit Loss
ProfitLoss
|
-1147280 | cad |
| ifrs-full |
Adjustments For Depreciation And Amortisation Expense
AdjustmentsForDepreciationAndAmortisationExpense
|
103397 | cad | |
| CY2019 | ifrs-full |
Adjustments For Depreciation And Amortisation Expense
AdjustmentsForDepreciationAndAmortisationExpense
|
102142 | cad |
| ifrs-full |
Adjustments For Sharebased Payments
AdjustmentsForSharebasedPayments
|
283084 | cad | |
| CY2019 | ifrs-full |
Adjustments For Sharebased Payments
AdjustmentsForSharebasedPayments
|
0 | cad |
| kwe |
Adjustment For Shares For Advisory And Consulting Services
AdjustmentForSharesForAdvisoryAndConsultingServices
|
763893 | cad | |
| CY2019 | kwe |
Adjustment For Shares For Advisory And Consulting Services
AdjustmentForSharesForAdvisoryAndConsultingServices
|
0 | cad |
| ifrs-full |
Adjustments For Increase Decrease In Derivative Financial Liabilities
AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities
|
-29463 | cad | |
| CY2019 | ifrs-full |
Adjustments For Increase Decrease In Derivative Financial Liabilities
AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities
|
-113178 | cad |
| kwe |
Adjustments For Non Cash Listing Expense
AdjustmentsForNonCashListingExpense
|
814703 | cad | |
| CY2019 | kwe |
Adjustments For Non Cash Listing Expense
AdjustmentsForNonCashListingExpense
|
0 | cad |
| ifrs-full |
Adjustments For Finance Income Cost
AdjustmentsForFinanceIncomeCost
|
-61217 | cad | |
| CY2019 | ifrs-full |
Adjustments For Finance Income Cost
AdjustmentsForFinanceIncomeCost
|
-230858 | cad |
| ifrs-full |
Increase Decrease In Working Capital
IncreaseDecreaseInWorkingCapital
|
245095 | cad | |
| CY2019 | ifrs-full |
Increase Decrease In Working Capital
IncreaseDecreaseInWorkingCapital
|
141575 | cad |
| ifrs-full |
Interest Paid Classified As Operating Activities
InterestPaidClassifiedAsOperatingActivities
|
6612 | cad | |
| CY2019 | ifrs-full |
Interest Paid Classified As Operating Activities
InterestPaidClassifiedAsOperatingActivities
|
24523 | cad |
| ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-1791654 | cad | |
| CY2019 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-1093556 | cad |
| ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
133927 | cad | |
| CY2019 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
20190 | cad |
| kwe |
Payments For Acquisition Of Technology Asset
PaymentsForAcquisitionOfTechnologyAsset
|
134192 | cad | |
| CY2019 | kwe |
Payments For Acquisition Of Technology Asset
PaymentsForAcquisitionOfTechnologyAsset
|
0 | cad |
| kwe |
Payments For Deposit For Long Term Office Lease
PaymentsForDepositForLongTermOfficeLease
|
38212 | cad | |
| CY2019 | kwe |
Payments For Deposit For Long Term Office Lease
PaymentsForDepositForLongTermOfficeLease
|
0 | cad |
| ifrs-full |
Payments For Development Project Expenditure
PaymentsForDevelopmentProjectExpenditure
|
163230 | cad | |
| CY2019 | ifrs-full |
Payments For Development Project Expenditure
PaymentsForDevelopmentProjectExpenditure
|
0 | cad |
| kwe |
Cash Acquired On Completion Of Acquisition
CashAcquiredOnCompletionOfAcquisition
|
78589 | cad | |
| CY2019 | kwe |
Cash Acquired On Completion Of Acquisition
CashAcquiredOnCompletionOfAcquisition
|
0 | cad |
| ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-390972 | cad | |
| CY2019 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-20190 | cad |
| ifrs-full |
Proceeds From Issue Of Ordinary Shares
ProceedsFromIssueOfOrdinaryShares
|
4355171 | cad | |
| CY2019 | ifrs-full |
Proceeds From Issue Of Ordinary Shares
ProceedsFromIssueOfOrdinaryShares
|
1014948 | cad |
| ifrs-full |
Proceeds From Issue Of Bonds Notes And Debentures
ProceedsFromIssueOfBondsNotesAndDebentures
|
1081504 | cad | |
| CY2020Q3 | ifrs-full |
Number Of Share Options Exercisable In Sharebased Payment Arrangement
NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
|
7474 | share |
| CY2019 | ifrs-full |
Proceeds From Issue Of Bonds Notes And Debentures
ProceedsFromIssueOfBondsNotesAndDebentures
|
0 | cad |
| ifrs-full |
Payments For Share Issue Costs
PaymentsForShareIssueCosts
|
164716 | cad | |
| CY2019 | ifrs-full |
Payments For Share Issue Costs
PaymentsForShareIssueCosts
|
0 | cad |
| ifrs-full |
Proceeds From Borrowings Classified As Financing Activities
ProceedsFromBorrowingsClassifiedAsFinancingActivities
|
40000 | cad | |
| CY2019 | ifrs-full |
Proceeds From Borrowings Classified As Financing Activities
ProceedsFromBorrowingsClassifiedAsFinancingActivities
|
0 | cad |
| ifrs-full |
Repayments Of Borrowings Classified As Financing Activities
RepaymentsOfBorrowingsClassifiedAsFinancingActivities
|
0 | cad | |
| CY2019 | ifrs-full |
Repayments Of Borrowings Classified As Financing Activities
RepaymentsOfBorrowingsClassifiedAsFinancingActivities
|
10747 | cad |
| ifrs-full |
Cash Repayments Of Advances And Loans From Related Parties
CashRepaymentsOfAdvancesAndLoansFromRelatedParties
|
80000 | cad | |
| CY2019 | ifrs-full |
Cash Repayments Of Advances And Loans From Related Parties
CashRepaymentsOfAdvancesAndLoansFromRelatedParties
|
70513 | cad |
| ifrs-full |
Cash Advances And Loans From Related Parties
CashAdvancesAndLoansFromRelatedParties
|
0 | cad | |
| CY2019 | ifrs-full |
Payments Of Lease Liabilities Classified As Financing Activities
PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
|
77367 | cad |
| ifrs-full |
Repayments Of Noncurrent Borrowings
RepaymentsOfNoncurrentBorrowings
|
0 | cad | |
| CY2019 | ifrs-full |
Repayments Of Noncurrent Borrowings
RepaymentsOfNoncurrentBorrowings
|
31644 | cad |
| CY2019 | ifrs-full |
Cash Advances And Loans From Related Parties
CashAdvancesAndLoansFromRelatedParties
|
310684 | cad |
| ifrs-full |
Payments Of Lease Liabilities Classified As Financing Activities
PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
|
58188 | cad | |
| ifrs-full |
Proceeds From Exercise Of Options
ProceedsFromExerciseOfOptions
|
61000 | cad | |
| CY2019 | ifrs-full |
Proceeds From Exercise Of Options
ProceedsFromExerciseOfOptions
|
0 | cad |
| ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
5234771 | cad | |
| CY2019 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
1135361 | cad |
| ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
3052145 | cad | |
| CY2019 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents
IncreaseDecreaseInCashAndCashEquivalents
|
21615 | cad |
| CY2019Q4 | ifrs-full |
Cash
Cash
|
21615 | cad |
| CY2018Q4 | ifrs-full |
Cash
Cash
|
0 | cad |
| CY2020Q3 | ifrs-full |
Cash
Cash
|
3073760 | cad |
| CY2019Q4 | ifrs-full |
Cash
Cash
|
21615 | cad |
| kwe |
Disclosure Of Corporate Information Explanatory
DisclosureOfCorporateInformationExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1.</b><span style="width: 11pt; display: inline-block;"> </span><b>Corporate information </b></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST Micro Systems Inc. (the "Company" or "KWESST"), formerly Foremost Ventures Corp. (''Foremost''), was incorporated on November 28, 2017, under the laws of the Province of British Columbia. The Company's registered office is located at 550 Burrard Street, Suite 2900, Vancouver, British Columbia, Canada. Its corporate office is located at Unit 1, 155 Terrence Matthews Crescent, Ottawa, Ontario, Canada.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">On September 17, 2020, Foremost completed a Qualifying Transaction ("the QT") with KWESST Inc., a private company, was incorporated under the laws of the Province of Ontario on April 24, 2017. The QT constituted a reverse acquisition in accordance with IFRS as the shareholders of KWESST Inc. took control of Foremost (Note 4(a)). At the time of the QT, Foremost did not constitute a business as defined under IFRS 3 - Business Combinations, and therefore the QT was accounted for as an asset acquisition. As KWESST Inc. was deemed to be the acquirer for accounting purposes, the resulting consolidated statements of financial position was presented as a continuance of KWESST Inc.'s operations at their historical carrying values, and the comparative figures presented are those of KWESST Inc. The results of operations, the cash flows, and the assets and liabilities of Foremost have been included in these consolidated financial statements since September 17, 2020.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Following the QT, KWESST, pursuant to Section 4.8(2) of National Instrument 51-102, provided notice that KWESST has changed its fiscal year end to September 30th from December 31st. Accordingly, these consolidated financial statements presented herein are as at and for the nine months ended September 30, 2020 with comparatives as at and for the twelve months ended December 31, 2019.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST develops and markets innovative products to create ''intelligent tactical systems'' and proprietary technology for game-changing applications in the military and homeland security market. KWESST's core technology has multiple applications based on its micro integrated sensor software technology, or MISST, a proprietary integration of miniaturized sensors, optics, ballistics and software that provides an advancement in affordable smart systems and mission capability.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST's common stock is listed on the TSX-Venture Exchange (''TSX-V'') under the stock symbol of KWE.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> KWESST effected a one for seventy (1-for-70) reverse stock split of its common stock on October 28, 2022 (the "Reverse Split"). The Reverse Split has been retroactively applied to these consolidated financial statements. </span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">To retroactively apply this Reverse Split, the exercise price and number of common shares issuable upon the exercise of outstanding stock options were adjusted accordingly. The restricted share units ("RSUs") and performance stock units ("PSUs") have also been adjusted. While the number of warrants has not changed as a result of the Reverse Split; the conversion rate for each warrant was adjusted from one common share to 0.01428571 of a common share.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">All information respecting outstanding common shares and other securities of KWESST, including net loss per share, in the current and comparative periods presented are on a Reverse Split basis.</span></span></p> </div> | ||
| CY2022Q4 | kwe |
Description Of Reverse Stock Split Information
DescriptionOfReverseStockSplitInformation
|
KWESST effected a one for seventy (1-for-70) reverse stock split of its common stock on October 28, 2022 (the "Reverse Split"). | |
| kwe |
Conversion Rate For Each Warrant From One Common Share
ConversionRateForEachWarrantFromOneCommonShare
|
0.01428571 | ||
| ifrs-full |
Disclosure Of Basis Of Preparation Of Financial Statements Explanatory
DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory
|
<div> <p><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2.</b><span style="width: 11pt; display: inline-block;"> </span><b>Basis of preparation</b></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(a)</b></i><span style="width: 7pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Going concern</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">These consolidated financial statements have been prepared assuming KWESST will continue as a going concern.</span></span></p> <div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As an early-stage company, KWESST has incurred significant losses and negative operating cash flows from inception that have primarily been funded from financing activities. The Company incurred approximately $3.5 million net loss and negative operating cash flows of approximately $1.8 million for the nine months period ended September 30, 2020 (2019 - $1.1 million net loss and negative operating cash flows of $1.1 million for 12 months). At September 30, 2020, KWESST had a working capital of $2.9 million (December 31, 2019 - working capital deficiency of $0.3 million).</span></span></p> <p style="margin-left: 18pt; margin-bottom: 0pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Company's ability to continue as a going concern and realize its assets and discharge its liabilities in the normal course of business is dependent upon closing timely additional sales orders, achieving sustained profitability and the ability to raise additional debt or equity financing, if required, to fund its working capital requirements. There are various risk and uncertainties affecting KWESST's operating including, but not limited to:</span></span></p> <ul style="padding-left: 0pt; margin-top: 0pt; list-style-type: disc;"> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The market acceptance and rate of commercialization of the KWESST's offerings;</span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Ability to successfully execute its business plan;</span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Ability to raise additional capital at acceptable terms;</span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">General local and global economic conditions, including the ongoing COVID-19 pandemic, certain of which are beyond the Company's control.</span></span></li> </ul> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST's strategy to mitigate these risks and uncertainties is to execute timely a business plan aimed at continued focus on revenue growth, product development and innovation, improving overall gross profit, managing operating expenses and working capital requirements, and securing additional capital, as needed. There are no guarantees that the funds raised will be sufficient to sustain KWESST's ongoing operations beyond twelve months or that additional debt or equity financing will be available to the Company or available at acceptable terms. Failure to implement the Company's business plan could have a material adverse effect on the Company's financial condition and/or financial performance. Accordingly, there are material risks and uncertainties that cast significant doubt about KWESST's ability to continue as a going concern.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">These consolidated financial statements do not include any adjustments or disclosures that would be required if assets are not realized and liabilities and commitments are not settled in the normal course of operations. If KWESST is unable to continue as a going concern, then the carrying value of certain assets and liabilities would require revaluation to a liquidation basis, which could differ materially on the values presented in the financial statements.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(b)</b></i><span style="width: 5.23pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Statement of compliance</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (''IFRS'') as issued by the International Accounting Standards Board ("IASB") and interpretations of the IFRS Interpretations Committee ("IFRIC''). </span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The consolidated financial statements were authorized for issue by the Board of Directors on November 22, 2021 except for Note 1 and the related changes, as to which the date is November 14, 2022.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(b)</b></i><span style="width: 1.93pt; display: inline-block;"> </span><i><b>Principles of consolidation</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">These consolidated financial statements incorporate the financial statements of KWESST and the entity it controls.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Control is achieved where KWESST has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities, are exposed to, or have rights to, variable returns from the Company's involvement with the entity and have the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Company until the date on which control ceases. Profit or loss of subsidiaries acquired during the year are recognized from the date of acquisition or effective date of disposal as applicable. All intercompany transactions and balances have been eliminated.</span></span></p> <div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">At September 30, 2020, the Company has one wholly-owned subsidiary: KWESST Inc.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(c)</b></i><span style="width: 2.48pt; display: inline-block;"> </span><i><b>Functional and presentation currency</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The consolidated financial statements are presented in Canadian dollars ("CAD"), which is the functional currency of KWESST and its subsidiary.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(d)</b></i><span style="width: 1.93pt; display: inline-block;"> </span><i><b>Measurement basis</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The consolidated financial statements have been prepared on the historical cost basis except for certain financial instruments measured at fair value. Historical cost is generally based on the fair value of the consideration given in exchange for assets.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(e)</b></i><span style="width: 2.48pt; display: inline-block;"> </span><i><b>Comparative figures</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Certain comparative figures in the consolidated statements of net loss and comprehensive loss have been reclassified to conform with the current period's presentation.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(f)</b></i><span style="width: 4.71pt; display: inline-block;"> </span><i><b>Use of estimates and judgments</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The preparation of the consolidated financial statements in accordance with IFRS requires management to make judgments, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets and liabilities, income, expenses, and disclosure of contingent liabilities. Actual results may differ from these estimates.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The continuing uncertainty around the outbreak of the novel coronavirus ("COVID-19"') pandemic required the use of judgements and estimates in the preparation of the consolidated financial statements for the nine months ended September 30, 2020. The future impact of COVID-19 uncertainties could generate, in future reporting periods, a significant impact to the reported amounts of assets, liabilities, revenue and expenses in these and any future financial statements.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Critical judgments that management has made in applying KWESST's accounting policies that the most significant effect on the amounts recognized in the consolidated financial statements include: assessment of KWESST's ability to continue as a going concern (Note 2(a)); and determination of the functional currency of the principal operations of KWESST(Note 2(c)).</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Significant areas having estimation uncertainty in applying accounting policies that have the most significant effect on the amounts recognized in the financial statements:</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Revenue recognition</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">To date, substantially all of the Company's revenue arise from providing customized tactical system solutions to customers at an amount that reflects the consideration KWESST expects to receive in exchange for the system offering.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The timing of revenue recognition often differs from contract payment milestones, resulting in revenue that has been earned but not billed. These amounts are included in unbilled receivables. Amounts billed in accordance with customer contracts, but not yet earned, are recorded and presented as part of deferred revenue. At September 30, 2020, management determined there was no unbilled receivables.</span></span></p> <div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Fair value of acquired intangible assets</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As disclosed in Note 1, the 1-for-70 Reverse Split effected on October 28, 2022 has been applied retrospectively herein.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST estimates the fair value of technology acquired based on observable market inputs. Because KWESST Inc. was a private company at the time of closing the GhostStep® Technology acquisition (see Note 4(b)), the common shares issued under this transaction were not actively trading on a stock exchange. Accordingly, management measured the fair value of the common shares based on the cash versus shares election available under the purchase agreement. Specifically, KWESST Inc. had the sole discretion to pay USD $100,000 (CAD $134,192) or issue 7,957 common shares to SageGuild. This implies a fair value of $16.80 per common share of KWESST Inc. at the time of closing the transaction.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accordingly, for the purpose of estimating the fair value of the warrants issued under this transaction (see contingent consideration below), management used $0.24 as 1/70 of the underlying stock price for one of the key inputs in the Black-Scholes pricing model.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Contingent consideration</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As disclosed in Note 1, the 1-for-70 Reverse Split effected on October 28, 2022 has been applied retrospectively herein.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The GhostStep® Technology acquisition included contingent consideration in which KWESST Inc. issued 750,000 warrants (exercisable to acquire 10,714 common shares) to SageGuild which are cancellable if service condition is not met (see Note 4(b)). The rights granted under warrants shall vest and be exercisable as to 250,000 warrants on each of December 31, 2020, 2021, and 2022 if service condition is met. Subject to the service condition being met, on each of these three vesting dates, SageGuild shall be deemed to have exercised 250,000 warrants for an aggregate purchase price of $125,000.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Under IFRS, the contingent consideration is classified as either a financial liability or equity based on the feature of the contingent consideration and how the number of shares to be issued is determined. Where a fixed number of shares either will or will not be issued depending on future events, the contingent consideration meets the definition of equity. The SageGuild warrants were classified as equity and the subsequent settlement will also be accounted for within equity. The contingent consideration is required to be recognized at the acquisition date fair value even if it is not deemed to be probable of payment at the date of the acquisition.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Treatment of development costs</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Costs to develop products are capitalized to the extent that the criteria for recognition as intangible assets in IAS 38, <i>Intangible Assets</i> are met. Those criteria require that the product is technically and economically feasible, which management assessed based on the attributes of the development project, perceived user needs, industry trends, and expected future economic conditions. Management considers these factors in aggregate and applies significant judgment to determine whether the product is feasible.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Impairment of intangible assets</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">At September 30, 2020, the intangible assets relates primarily the GhostStep® Technology recorded at its fair value at the acquisition date (see Note 8). Because the GhostStep® Technology is pre-commercial stage with no similar technology in the current marketplace, there is significant management judgement in projecting anticipated global market demand, pricing, and gross profit for this electronic decoy technology; all key inputs in management's discounted cash flow model to determine the recoverable amount. An impairment loss is recognized if the recoverable amount of the asset is less than the carrying amount.</span></span></p> <div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Useful lives of property and equipment</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As KWESST is an early-stage company, it has limited operating history to estimate the useful lives of property and equipment. Management made estimates based on anticipated use. Further, management has determined the residual value of these assets to be nil. At September 30, 2020, management concluded there was no evidence of a change in the useful lives of property and equipment.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Fair value of share-based payments and warrants</i></span></span></p> <p style="margin-left: 18pt; text-align: justify; margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Because KWESST Inc. has limited operating history and was a private company at the time of granting stock options and issuing warrants during the nine months ended September 30, 2020, management exercised significant judgement in estimating the fair value of stock options and warrants. Fair value is estimated using the Black-Scholes pricing model, which requires management to make significant judgment principally on the following key inputs: expected life of the stock option and volatility of the underlying share price. For share-based payment, management must also apply an estimated forfeiture rate to the calculated fair value, which is subject to significant judgement due to the Company's limited history.</span></span></p> </div> | ||
| ifrs-full |
Profit Loss
ProfitLoss
|
-3500000 | cad | |
| ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-1800000 | cad | |
| CY2019 | ifrs-full |
Profit Loss
ProfitLoss
|
-1100000 | cad |
| CY2019 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-1100000 | cad |
| CY2020Q3 | kwe |
Working Capital Deficiency
WorkingCapitalDeficiency
|
2900000 | cad |
| CY2019Q4 | kwe |
Working Capital Deficiency
WorkingCapitalDeficiency
|
-300000 | cad |
| ifrs-full |
Disclosure Of Summary Of Significant Accounting Policies Explanatory
DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3.</b><span style="width: 11pt; display: inline-block;"> </span><b>Significant accounting policies</b></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST used the following significant accounting policies for the preparation of the consolidated financial statements. These policies have been applied to the comparative period.</span></span></p> <div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(a)</b></i><span style="width: 7pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Revenue recognition</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST determines the amount of revenue to be recognized through application of the following five-step process:</span></span></p> <p style="margin-left: 54pt; text-indent: -36pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(i)<span style="width: 27.62pt; text-indent: 0pt; display: inline-block;"> </span>Identification of the contract, or contracts with a customer;</span></span></p> <p style="margin-left: 54pt; text-indent: -36pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(ii)<span style="width: 24.9pt; text-indent: 0pt; display: inline-block;"> </span>Identification of the performance obligations in the contract;</span></span></p> <p style="margin-left: 54pt; text-indent: -36pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(iii)<span style="width: 22.17pt; text-indent: 0pt; display: inline-block;"> </span>Determination of the transaction price;</span></span></p> <p style="margin-left: 54pt; text-indent: -36pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(iv)<span style="width: 22.62pt; text-indent: 0pt; display: inline-block;"> </span>Allocation of the transaction price to the performance obligations in the contract; and</span></span></p> <p style="margin-left: 54pt; text-indent: -36pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(v)<span style="width: 25.34pt; text-indent: 0pt; display: inline-block;"> </span>Recognition of revenue when or as the Company satisfies the performance obligations.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For contracts with payment milestones, Management estimates the percentage of completion and records unbilled revenue.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST also recognizes an asset for the incremental costs of obtaining a contract with a customer if it expects the costs to be recoverable. Management has determined that sales commissions meet the requirements to be capitalized. Capitalized contract acquisition costs are amortized consistent with the pattern of transfer to the customer for the goods and services to which the asset relates. KWESST applies the practical expedient available under IFRS 15 and does not capitalize incremental costs of obtaining contracts if the amortization period is one year or less.</span></span></p> </div> <div> </div> <div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(b)</b></i><span style="width: 5.23pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Financial instruments</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST recognizes a financial asset or a financial liability when it becomes a party to the contractual provisions of the instrument.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Trade and other receivables without a significant financing component are initially measured at the transaction price. All other financial assets and financial liabilities are initially recognized at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss (''FVTPL'')) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognized immediately in profit or loss.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;">Financial assets</span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">All financial assets are recognized and de-recognized on trade date.</span></span></p> <p style="margin-left: 18pt; margin-bottom: 0pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial assts are recognized at fair value and subsequently classified and measured at:</span></span></p> <p style="margin-top: 0pt; margin-left: 56.7pt; margin-bottom: 0pt; text-indent: -18pt; 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>Amortized cost;</span></span></p> <p style="margin-top: 0pt; margin-left: 56.7pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">b)<span style="width: 9.11pt; text-indent: 0pt; display: inline-block;"> </span>Fair value through other comprehensive income (''FVOCI''); or</span></span></p> <p style="margin-top: 0pt; margin-left: 56.7pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">c)<span style="width: 9.67pt; text-indent: 0pt; display: inline-block;"> </span>Fair value though profit or loss (''FVTPL'').</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST determines the classification of its financial assets on the basis of both the business model for managing the financial assets and the contractual cash flows characteristics of the financial asset. Financial assets are not reclassified subsequent to their initial recognition unless the Company changes its business model for managing financial assets.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">A financial asset is measured at amortized cost if it is held within a business model whose objective is to hold assets to collect contractual cash flows, and its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest of the principal amount outstanding. At September 30, 2020, KWESST classified the following as amortized cost:</span></span></p> <ul style="padding-left: 0pt; list-style-type: disc;"> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cash</span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Trade and other receivables</span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Lease deposit (non-current other asset)</span></span></li> </ul> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">All financial assets not classified and measured at amortized cost or FVOCI are measured at FVTPL. At September 30, 2020, KWESST did not have financial assets classified as FVOCI or FVTPL.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Expected credit losses</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST measures a loss allowance based on the lifetime expected credit losses. Lifetime expected credit losses are estimated based on factors such as KWESST's past experience of collecting payments, the number of delayed payments in the portfolio past the average credit period, observable changes in national or local economic conditions that correlate with default on receivables, financial difficulty of the borrower, and it becoming probable that the borrower will enter bankruptcy or financial re-organization.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial assets are written off when there is no reasonable expectation of recovery.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;">Financial liabilities</span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial liabilities are recognized at fair value and subsequently classified and measured at amortized cost or fair value though profit or loss (''FVTPL'').</span></span></p> <div> </div> <p style="margin: 10pt 0pt 0pt 20pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST determines the classification of its financial liabilities at initial recognition. The Company has classified the following as amortized costs:</span></span></p> <ul style="padding-left: 0pt; list-style-type: disc;"> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts payable and accrued liabilities</span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Related party loans</span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Borrowings</span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Lease obligations</span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Convertible notes</span></span></li> </ul> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial liabilities at amortized cost are measured using the effective interest rate method.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">At September 30, 2020 and December 31, 2019, KWESST classified financial derivative liabilities as FVTPL. Accordingly, fair value is remeasured at each reporting period with the fair value adjustment recognized in profit or loss. There was no outstanding financial derivative liability at September 30, 2020.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>De-recognition of financial liabilities</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST de-recognizes financial liabilities when its obligations are discharged, cancelled or they expire.</span></span></p> </div> <div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(c)</b></i><span style="width: 7pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Property and equipment</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Property and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. Cost comprises the fair value of consideration given to acquire or construct an asset and includes the direct charges associated with bringing the asset to the location and condition necessary for putting it into use along with the future cost of dismantling and removing the asset. These assets are depreciated over their estimated useful lives using the straight-line method as this most closely reflects the expected pattern of consumption o the future economic benefits. Depreciation methods, useful lives and residual values are reviewed at each financial year end and adjusted prospectively, if appropriate.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following table provides a summary of estimated useful lives for KWESST's property and equipment:</span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt;"> <tr> <td colspan="2" style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Property and equipment</span></span></td> <td style="text-align: right; width: 50%; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Rate</span></span></td> </tr> <tr> <td colspan="2" style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Computer equipment</span></span></td> <td style="text-align: right; width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 5 years </span></span></td> </tr> <tr> <td colspan="2"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Computer software</span></span></td> <td style="text-align: right; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3 years </span></span></td> </tr> <tr> <td colspan="2" style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Office furniture and equipment</span></span></td> <td style="text-align: right; width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 5 years </span></span></td> </tr> <tr> <td colspan="2"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">R&D equipment</span></span></td> <td style="text-align: right; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 5 years </span></span></td> </tr> <tr> <td colspan="2" style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Leasehold improvements</span></span></td> <td style="text-align: right; width: 50%; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Shorter of useful life or remaining term of lease </span></span></td> </tr> </table> </div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">At the end of each reporting period, KWESST reviews the carrying amounts of its property and equipment to determine whether there is any indication of impairment. 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). The recoverable amount is the higher of fair value less costs to sell and value in use. 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 the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash flows of other assets or groups of assets (the ''cash-generating unit, or CGU''). If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss.</span></span></p> <div> </div> <p style="margin: 10pt 0pt 0pt 20pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.</span></span></p> </div> <div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(d)</b></i><span style="width: 5.23pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Leases</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">At inception of a contract, KWESST assesses whether a contract is, or contains, a lease based on whether the contract conveys the 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: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST recognizes a right-of-use asset and a lease liability at the lease commencement date. The lease obligation is measured at the present value of the remaining lease payments as of January 1, 2018, discounted using its incremental borrowing rate of 10%. The right-of-use asset is initially measured based on the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received. The assets are depreciated to the earlier of the end of the useful life of the right-of-use asset or the lease term using the straight-line method as this most closely reflects the expected pattern of consumption of the future economic benefits. The lease term includes periods covered by an option to extend if KWESST is reasonably certain to exercise that option. Lease terms range from 3 to 6 years for offices and printer. In addition, the right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability.</span></span></p> <p style="margin-left: 18pt; 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 using the interest rate implicit in the lease or, if that rate cannot be readily determined, KWESST's incremental borrowing rate. Variable lease payments that do not depend on an index or rate are not included in the measurement of the lease liability.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The lease liability is measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, if there is a change in KWESST's estimate of the amount expected to be payable under a residual value guarantee, or if KWESST changes its assessment of whether it will exercise a purchase, extension, or termination option. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying value of the right-of-use asset or, is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST has elected to apply the practical expedient not to recognize right-of-use assets and lease liabilities for short-term leases that have a lease term of 12 months or less and leases of low-value assets. The lease payments associated with these leases are recognized as an expense on a straight-line basis over the lease term.</span></span></p> </div> <div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(e)</b></i><span style="width: 7.5pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Intangible assets</b></i></span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(i)<span style="width: 9pt; text-indent: 0pt; display: inline-block;"> </span>Research and development ("R&D'') costs</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;">Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognized in profit or loss when incurred.</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;">Development activities involve a plan or design for the production of new or substantially improved products and processes. Development expenditure is capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and KWESST has the intention and sufficient resources to complete the development and to use or sell the asset. The expenditure capitalized in respect of development activities includes the cost of materials, direct labor and overhead costs that are directly attributable to preparing the asset for its intended use, and capitalized borrowing costs. Other development expenditures are recognized in profit or loss when incurred.</span></span></p> <div> </div> <p style="margin: 10pt 0pt 0pt 20pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(ii)<span style="width: 10.15pt; text-indent: 0pt; display: inline-block;"> </span>Subsequent expenditure</span></span></p> <p style="margin-left: 40pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Subsequent expenditure is capitalized only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditures, including expenditure on internally generated goodwill and brands, is recognized in profit or loss as incurred.</span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(iii)<span style="width: 7.92pt; text-indent: 0pt; display: inline-block;"> </span>Amortization</span></span></p> <p style="margin-left: 40pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Amortization is a systematic allocation of the amortizable amount of an intangible asset of its useful life. The amortizable amount is the cost of the asset less its estimated residual value. KWESST recognizes in profit or loss on a sales-based rate over the estimated useful lives of the intangible assets from the date they are available for use, since this method most closely reflect the expected pattern of consumption of the future economic benefits embodied in each asset. Where a sales-based rate could not be determined, the straight-line approach is used.</span></span></p> <p style="margin-left: 40pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Internally generated intangible assets are not systematically amortized as long as they are not available for use i.e. they are not yet on site or in working condition for their intended use. Accordingly, intangible assets such as development costs are tested for impairment at least once a year, until such date as they are available for use.</span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(iv)<span style="width: 7.37pt; text-indent: 0pt; display: inline-block;"> </span>Impairment</span></span></p> <p style="margin-left: 40pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">All intangible assets are periodically reviewed for impairment. The estimated present value of future cash flows associated with the intangible asset is determined and an impairment loss is recognized for the difference between this amount and the carrying amount as follows: the carrying amount of the asset is reduced to estimated present value of the future cash flows associated with the asset, discounted at the financial asset's original effective interest rate, and the resulting loss is directly recognized in profit or loss for the period.</span></span></p> </div> <div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(f)</b></i><span style="width: 8.01pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Provisions</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">A provision is recognized if, as a result of a past event, KWESST has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risk specific to the liability. The unwinding of the discount is recognized as a finance cost.</span></span></p> </div> <div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(g)</b></i><span style="width: 5.23pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Convertible notes</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST's convertible notes are segregated into their debt and equity components or derivative liability components at the date of issue, in accordance with the substance of the contractual agreements.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The conversion feature of the convertible notes is presumed to be classified as a derivative financial liability unless it meets all the criteria to recognize as equity instrument under IAS 32, Financial Instruments: Presentation. One of the criteria is that the conversion option exchanges a fixed amount of shares for a fixed amount of cash ("fixed for fixed").</span></span></p> <div> </div> <p style="margin: 10pt 0pt 0pt 20pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">If the conversion feature meets the fixed for fixed criteria, the conversion option will be classified as equity components. Equity instruments are instruments that evidence a residual interest in the assets of an entity after deducting all of its liabilities. Therefore, when the initial carrying amount of the convertible notes is allocated to its equity and liability components, the equity component is assigned the residual amount after deducting from the fair value of the instrument as a whole the amount separately determined for the liability component. The sum of the carrying amounts assigned to the liability and equity components on initial recognition is always equal to the fair value that would be ascribed to the instrument as a whole. No gain or loss arises from initially recognizing the components of the instrument separately.</span></span></p> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">If the conversion feature does not meet the fixed for fixed criteria, the conversion option will be recorded as derivative financial liability, which must be separately accounted for at fair value on initial recognition. The carrying amount of the debt component, on initial recognition, is recalculated as the difference between the proceeds of the convertible notes as a whole and the fair value of the derivative financial liabilities. Subsequent to initial recognition, the derivative financial liability is re-measured at fair value at the end of each reporting period with changes in fair value recognized in the consolidated statements of comprehensive loss for each reporting period, while the debt component is accreted to the face value of the debt using the effective interest method.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Incremental costs incurred in respect of raising capital or debt are charged against the equity or debt proceeds raised, unless the instrument to which the transaction costs relate is classified as held for trading, in which case the incremental costs are expensed to profit or loss immediately.</span></span></p> </div> <div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(h)</b></i><span style="width: 5.23pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Income taxes</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Income tax expense comprises current income tax expense and deferred income tax expense. Current and deferred income taxes are recognized as an expense and included in profit or loss for the period, except to the extent that the tax arises from a transaction which is recognized in other comprehensive income or directly in shareholder's deficiency.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Current income tax</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Current tax expense is the amount of income taxes payable (recoverable) in respect of the taxable income (tax loss) for a period. Current liabilities (assets) for the current and prior periods are measured at the amount expected to be paid to (recovered from) the taxation authorities, using the tax rates that have been enacted or substantively enacted by the end of the reporting period.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Deferred income tax</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Deferred tax assets and liabilities are recognized for the temporary differences between transactions that have been included in the consolidated financial statements or income tax returns. Deferred income taxes are provided for using the liability method. Under the liability method, deferred income taxes are recognized for all significant temporary differences between that the tax and financial statement bases of assets and liabilities and for certain carry-forward items. Deferred income tax assets are recognized only to the extent that, in the opinion of management, it is probable that the deferred income tax assets will be realized.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting period. Deferred income tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of the enactment or substantive enactment. 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 KWESST intends to settle its current tax assets and liabilities on a net basis.</span></span></p> <div> </div> <p style="margin: 10pt 0pt 0pt 20pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Investment tax credits</i></span></span></p> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Investment tax credits relating to scientific research and experimental development expenditures are recorded in the fiscal period the qualifying expenditures are incurred based on management's interpretation of applicable legislation in the Income Tax Act of Canada. Credits are recorded provided there is reasonable assurance that the tax credit will be realized. Credits claimed are subject to review by the Canada Revenue Agency.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Credits claimed in connection with R&D activities are accounted for using the cost reduction method. Under this method, assistance and credits relating to the acquisition of equipment is deducted from the cost of the related assets, and those relating to current expenditures, which are primarily salaries and related benefits, are included in the determination of profit or loss as a reduction of the R&D expenses.</span></span></p> </div> <div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(i)</b></i><span style="width: 8.56pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Related party transactions</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or common significant influence. Related parties may be individuals or corporate entities. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Related party transactions are in the normal course of business and have commercial substance.</span></span></p> </div> <div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(j)</b></i><span style="width: 8.56pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Share-based payments</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST records share-based compensation related to its stock options and certain warrants granted from the Company. Stock-based compensation for stock options and warrants are measured at fair value using a Black Scholes option-pricing model. The market value of KWESST's shares on the date of the grant is used to determine the fair value of options and warrants. Each tranche of an award is considered a separate award with its own vesting period and grand date fair value. Compensation cost is recognized as employee benefits expense over the vesting period in which employees unconditionally become entitled to the award. The amount recognized as an expense is adjusted to reflect only the number of awards for which related service conditions are expected to be met, such that the amount ultimately recognized as an expense is based on the number of awards that meet the related service conditions at the vesting date.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Where the terms of an equity-settled transaction award are modified, the minimum expense recognized is the expense as if the terms had not been modified and if the original terms of the award are met. An additional expense is recognized for any modification that increases the total fair value of the share-based payment transaction or is otherwise beneficial to the employees as measured at the date of acquisition.</span></span></p> </div> <div> </div> <div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(k)</b></i><span style="width: 7pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Foreign currency</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Transactions in foreign currencies are translated to the respective functional currencies of KWESST at the exchange rate in effect at the transaction date. Monetary assets and liabilities denominated in other than the functional currency are translated at the exchange rates in effect at the reporting date. Non-monetary items that are measured in terms of historical cost in other than the functional currency are translated using the exchange rate at the date of the transaction. The resulting exchange gains and losses are recognized in profit or loss.</span></span></p> </div> <div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(l)</b></i><span style="width: 8.56pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Earnings (loss) per share</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Basic earnings (loss) per share is computed using the weighted average number of common shares outstanding during the period. KWESST uses the treasury stock method to compute the dilutive effect of options, warrants, and similar instruments. Under this method, the dilutive effect on earnings per share is calculated presuming the exercise of outstanding options, warrants, and similar instruments. It assumes that the proceeds of such exercise would be used to repurchase common shares at the average market price during the period.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">However, the calculation of diluted loss per share excludes the effects of various conversions and exercises of convertible debt, options and warrants that would be anti-dilutive.</span></span></p> </div> <div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(m)</b></i><span style="width: 4pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Reverse acquisition</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST was a capital pool company, which did not constitute a business as defined under IFRS 3 - <i>Business Combination</i> at the time of the QT and is therefore not within the scope of IFRS 3. However, the QT has some features of a reverse acquisition under IFRS 3. In the absence of a Standard that specifically applies to the QT, KWESST applied by analogy the guidance in IFRS 3 for reverse acquisitions in accordance with IAS 8 accounting policies, changes in accounting estimates and errors.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Application of the reverse acquisitions guidance by analogy results in the private operating entity KWESST Inc. being identified as the accounting acquirer, and the listed non-operating entity KWESST being identified as the accounting acquiree. The accounting acquirer is deemed to have issued shares to obtain control of the accounting acquiree KWESST. Because the QT is not within the scope of IFRS 3, KWESST accounted for it as an asset acquisition and the consideration as a share-based payment transaction which was accounted for in accordance with IFRS 2 - <i>Share-based Payment</i>.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">According to IFRS 2, any difference in the fair value of the shares deemed to have been issued by the accounting acquirer and the fair value of the accounting acquiree's identifiable net assets represents a service received by the accounting acquirer. Regardless of the level of monetary or non-monetary assets owned by the non-listed operating entity, the entire difference was considered to be payment for a service of a stock exchange listing for its shares, and that no amount should be considered a cost of raising capital. The service received in the form of a stock exchange listing does not meet the definition of an intangible asset because it is not identifiable in accordance with IAS 38 Intangible Assets (it is not separable) and does not meet the definition of an asset that should be recognized in accordance with other Standards and the Conceptual Framework, therefore the services received was recognized as listing expense (included in merger & acquisition costs in the consolidated statements of net loss and comprehensive loss).</span></span></p> </div> <div> </div> <div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;"><b>New accounting standards issued but not yet in effect</b></span></span></span></p> <p style="text-align: justify; margin-left: 18pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Classification of liabilities as current or non-current (Amendments to IAS 1)</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The IASB has published Classification of Liabilities as Current or Non-Current (Amendments to IAS 1), which clarified the guidance on whether a liability should be classified as either current or non-current. The amendments were as follows:</span></span></p> <p style="margin-left: 57.3pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(i)<span style="width: 9.12pt; text-indent: 0pt; display: inline-block;"> </span>Clarified that the classification of liabilities as current or non-current should only be based on rights that are in place at the <i>end of the reporting period</i>.</span></span></p> <p style="margin-top: 0pt; margin-left: 57.3pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(ii)<span style="width: 6.9pt; text-indent: 0pt; display: inline-block;"> </span>Clarified that classification is unaffected by expectations about whether an entity will exercise its right to defer settlement of a liability; and</span></span></p> <p style="margin-top: 0pt; margin-left: 57.3pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(iii)<span style="width: 4.17pt; text-indent: 0pt; display: inline-block;"> </span>Made clear that settlement includes transfers to the counterparty of cash, equity instruments, other assets or services that result in extinguishment of the liability.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">This new guidance is effective for annual periods beginning on or after January 1, 2022. Earlier application is permitted. KWESST has not yet assessed the impact of adoption of this guidance. Further, there is currently a proposal outstanding that would defer the effective date until January 1, 2023.</span></span></p> </div> </div> | ||
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Description Of Accounting Policy For Recognition Of Revenue
DescriptionOfAccountingPolicyForRecognitionOfRevenue
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<div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(a)</b></i><span style="width: 7pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Revenue recognition</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST determines the amount of revenue to be recognized through application of the following five-step process:</span></span></p> <p style="margin-left: 54pt; text-indent: -36pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(i)<span style="width: 27.62pt; text-indent: 0pt; display: inline-block;"> </span>Identification of the contract, or contracts with a customer;</span></span></p> <p style="margin-left: 54pt; text-indent: -36pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(ii)<span style="width: 24.9pt; text-indent: 0pt; display: inline-block;"> </span>Identification of the performance obligations in the contract;</span></span></p> <p style="margin-left: 54pt; text-indent: -36pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(iii)<span style="width: 22.17pt; text-indent: 0pt; display: inline-block;"> </span>Determination of the transaction price;</span></span></p> <p style="margin-left: 54pt; text-indent: -36pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(iv)<span style="width: 22.62pt; text-indent: 0pt; display: inline-block;"> </span>Allocation of the transaction price to the performance obligations in the contract; and</span></span></p> <p style="margin-left: 54pt; text-indent: -36pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(v)<span style="width: 25.34pt; text-indent: 0pt; display: inline-block;"> </span>Recognition of revenue when or as the Company satisfies the performance obligations.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For contracts with payment milestones, Management estimates the percentage of completion and records unbilled revenue.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST also recognizes an asset for the incremental costs of obtaining a contract with a customer if it expects the costs to be recoverable. Management has determined that sales commissions meet the requirements to be capitalized. Capitalized contract acquisition costs are amortized consistent with the pattern of transfer to the customer for the goods and services to which the asset relates. KWESST applies the practical expedient available under IFRS 15 and does not capitalize incremental costs of obtaining contracts if the amortization period is one year or less.</span></span></p> </div> | ||
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Description Of Accounting Policy For Financial Instruments Explanatory
DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory
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<div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(b)</b></i><span style="width: 5.23pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Financial instruments</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST recognizes a financial asset or a financial liability when it becomes a party to the contractual provisions of the instrument.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Trade and other receivables without a significant financing component are initially measured at the transaction price. All other financial assets and financial liabilities are initially recognized at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss (''FVTPL'')) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognized immediately in profit or loss.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;">Financial assets</span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">All financial assets are recognized and de-recognized on trade date.</span></span></p> <p style="margin-left: 18pt; margin-bottom: 0pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial assts are recognized at fair value and subsequently classified and measured at:</span></span></p> <p style="margin-top: 0pt; margin-left: 56.7pt; margin-bottom: 0pt; text-indent: -18pt; 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>Amortized cost;</span></span></p> <p style="margin-top: 0pt; margin-left: 56.7pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">b)<span style="width: 9.11pt; text-indent: 0pt; display: inline-block;"> </span>Fair value through other comprehensive income (''FVOCI''); or</span></span></p> <p style="margin-top: 0pt; margin-left: 56.7pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">c)<span style="width: 9.67pt; text-indent: 0pt; display: inline-block;"> </span>Fair value though profit or loss (''FVTPL'').</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST determines the classification of its financial assets on the basis of both the business model for managing the financial assets and the contractual cash flows characteristics of the financial asset. Financial assets are not reclassified subsequent to their initial recognition unless the Company changes its business model for managing financial assets.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">A financial asset is measured at amortized cost if it is held within a business model whose objective is to hold assets to collect contractual cash flows, and its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest of the principal amount outstanding. At September 30, 2020, KWESST classified the following as amortized cost:</span></span></p> <ul style="padding-left: 0pt; list-style-type: disc;"> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cash</span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Trade and other receivables</span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Lease deposit (non-current other asset)</span></span></li> </ul> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">All financial assets not classified and measured at amortized cost or FVOCI are measured at FVTPL. At September 30, 2020, KWESST did not have financial assets classified as FVOCI or FVTPL.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Expected credit losses</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST measures a loss allowance based on the lifetime expected credit losses. Lifetime expected credit losses are estimated based on factors such as KWESST's past experience of collecting payments, the number of delayed payments in the portfolio past the average credit period, observable changes in national or local economic conditions that correlate with default on receivables, financial difficulty of the borrower, and it becoming probable that the borrower will enter bankruptcy or financial re-organization.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial assets are written off when there is no reasonable expectation of recovery.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;">Financial liabilities</span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial liabilities are recognized at fair value and subsequently classified and measured at amortized cost or fair value though profit or loss (''FVTPL'').</span></span></p> <div> </div> <p style="margin: 10pt 0pt 0pt 20pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST determines the classification of its financial liabilities at initial recognition. The Company has classified the following as amortized costs:</span></span></p> <ul style="padding-left: 0pt; list-style-type: disc;"> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts payable and accrued liabilities</span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Related party loans</span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Borrowings</span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Lease obligations</span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Convertible notes</span></span></li> </ul> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial liabilities at amortized cost are measured using the effective interest rate method.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">At September 30, 2020 and December 31, 2019, KWESST classified financial derivative liabilities as FVTPL. Accordingly, fair value is remeasured at each reporting period with the fair value adjustment recognized in profit or loss. There was no outstanding financial derivative liability at September 30, 2020.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>De-recognition of financial liabilities</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST de-recognizes financial liabilities when its obligations are discharged, cancelled or they expire.</span></span></p> </div> | ||
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Description Of Accounting Policy For Property Plant And Equipment Explanatory
DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory
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<div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(c)</b></i><span style="width: 7pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Property and equipment</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Property and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. Cost comprises the fair value of consideration given to acquire or construct an asset and includes the direct charges associated with bringing the asset to the location and condition necessary for putting it into use along with the future cost of dismantling and removing the asset. These assets are depreciated over their estimated useful lives using the straight-line method as this most closely reflects the expected pattern of consumption o the future economic benefits. Depreciation methods, useful lives and residual values are reviewed at each financial year end and adjusted prospectively, if appropriate.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following table provides a summary of estimated useful lives for KWESST's property and equipment:</span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt;"> <tr> <td colspan="2" style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Property and equipment</span></span></td> <td style="text-align: right; width: 50%; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Rate</span></span></td> </tr> <tr> <td colspan="2" style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Computer equipment</span></span></td> <td style="text-align: right; width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 5 years </span></span></td> </tr> <tr> <td colspan="2"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Computer software</span></span></td> <td style="text-align: right; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3 years </span></span></td> </tr> <tr> <td colspan="2" style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Office furniture and equipment</span></span></td> <td style="text-align: right; width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 5 years </span></span></td> </tr> <tr> <td colspan="2"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">R&D equipment</span></span></td> <td style="text-align: right; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 5 years </span></span></td> </tr> <tr> <td colspan="2" style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Leasehold improvements</span></span></td> <td style="text-align: right; width: 50%; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Shorter of useful life or remaining term of lease </span></span></td> </tr> </table> </div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">At the end of each reporting period, KWESST reviews the carrying amounts of its property and equipment to determine whether there is any indication of impairment. 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). The recoverable amount is the higher of fair value less costs to sell and value in use. 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 the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash flows of other assets or groups of assets (the ''cash-generating unit, or CGU''). If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss.</span></span></p> <div> </div> <p style="margin: 10pt 0pt 0pt 20pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.</span></span></p> </div> | ||
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Disclosure Of Detailed Information About Estimated Useful Lives Explanatory
DisclosureOfDetailedInformationAboutEstimatedUsefulLivesExplanatory
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<div> <table border="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt;"> <tr> <td colspan="2" style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Property and equipment</span></span></td> <td style="text-align: right; width: 50%; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Rate</span></span></td> </tr> <tr> <td colspan="2" style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Computer equipment</span></span></td> <td style="text-align: right; width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 5 years </span></span></td> </tr> <tr> <td colspan="2"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Computer software</span></span></td> <td style="text-align: right; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3 years </span></span></td> </tr> <tr> <td colspan="2" style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Office furniture and equipment</span></span></td> <td style="text-align: right; width: 50%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 5 years </span></span></td> </tr> <tr> <td colspan="2"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">R&D equipment</span></span></td> <td style="text-align: right; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 5 years </span></span></td> </tr> <tr> <td colspan="2" style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Leasehold improvements</span></span></td> <td style="text-align: right; width: 50%; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> Shorter of useful life or remaining term of lease </span></span></td> </tr> </table> </div> | ||
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Description Of Accounting Policy For Leases Explanatory
DescriptionOfAccountingPolicyForLeasesExplanatory
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<div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(d)</b></i><span style="width: 5.23pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Leases</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">At inception of a contract, KWESST assesses whether a contract is, or contains, a lease based on whether the contract conveys the 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: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST recognizes a right-of-use asset and a lease liability at the lease commencement date. The lease obligation is measured at the present value of the remaining lease payments as of January 1, 2018, discounted using its incremental borrowing rate of 10%. The right-of-use asset is initially measured based on the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received. The assets are depreciated to the earlier of the end of the useful life of the right-of-use asset or the lease term using the straight-line method as this most closely reflects the expected pattern of consumption of the future economic benefits. The lease term includes periods covered by an option to extend if KWESST is reasonably certain to exercise that option. Lease terms range from 3 to 6 years for offices and printer. In addition, the right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability.</span></span></p> <p style="margin-left: 18pt; 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 using the interest rate implicit in the lease or, if that rate cannot be readily determined, KWESST's incremental borrowing rate. Variable lease payments that do not depend on an index or rate are not included in the measurement of the lease liability.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The lease liability is measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, if there is a change in KWESST's estimate of the amount expected to be payable under a residual value guarantee, or if KWESST changes its assessment of whether it will exercise a purchase, extension, or termination option. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying value of the right-of-use asset or, is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST has elected to apply the practical expedient not to recognize right-of-use assets and lease liabilities for short-term leases that have a lease term of 12 months or less and leases of low-value assets. The lease payments associated with these leases are recognized as an expense on a straight-line basis over the lease term.</span></span></p> </div> | ||
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Description Of Accounting Policy For Intangible Assets And Goodwill Explanatory
DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory
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<div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(e)</b></i><span style="width: 7.5pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Intangible assets</b></i></span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(i)<span style="width: 9pt; text-indent: 0pt; display: inline-block;"> </span>Research and development ("R&D'') costs</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;">Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognized in profit or loss when incurred.</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;">Development activities involve a plan or design for the production of new or substantially improved products and processes. Development expenditure is capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and KWESST has the intention and sufficient resources to complete the development and to use or sell the asset. The expenditure capitalized in respect of development activities includes the cost of materials, direct labor and overhead costs that are directly attributable to preparing the asset for its intended use, and capitalized borrowing costs. Other development expenditures are recognized in profit or loss when incurred.</span></span></p> <div> </div> <p style="margin: 10pt 0pt 0pt 20pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(ii)<span style="width: 10.15pt; text-indent: 0pt; display: inline-block;"> </span>Subsequent expenditure</span></span></p> <p style="margin-left: 40pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Subsequent expenditure is capitalized only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditures, including expenditure on internally generated goodwill and brands, is recognized in profit or loss as incurred.</span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(iii)<span style="width: 7.92pt; text-indent: 0pt; display: inline-block;"> </span>Amortization</span></span></p> <p style="margin-left: 40pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Amortization is a systematic allocation of the amortizable amount of an intangible asset of its useful life. The amortizable amount is the cost of the asset less its estimated residual value. KWESST recognizes in profit or loss on a sales-based rate over the estimated useful lives of the intangible assets from the date they are available for use, since this method most closely reflect the expected pattern of consumption of the future economic benefits embodied in each asset. Where a sales-based rate could not be determined, the straight-line approach is used.</span></span></p> <p style="margin-left: 40pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Internally generated intangible assets are not systematically amortized as long as they are not available for use i.e. they are not yet on site or in working condition for their intended use. Accordingly, intangible assets such as development costs are tested for impairment at least once a year, until such date as they are available for use.</span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(iv)<span style="width: 7.37pt; text-indent: 0pt; display: inline-block;"> </span>Impairment</span></span></p> <p style="margin-left: 40pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">All intangible assets are periodically reviewed for impairment. The estimated present value of future cash flows associated with the intangible asset is determined and an impairment loss is recognized for the difference between this amount and the carrying amount as follows: the carrying amount of the asset is reduced to estimated present value of the future cash flows associated with the asset, discounted at the financial asset's original effective interest rate, and the resulting loss is directly recognized in profit or loss for the period.</span></span></p> </div> | ||
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Description Of Accounting Policy For Provisions Explanatory
DescriptionOfAccountingPolicyForProvisionsExplanatory
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<div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(f)</b></i><span style="width: 8.01pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Provisions</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">A provision is recognized if, as a result of a past event, KWESST has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risk specific to the liability. The unwinding of the discount is recognized as a finance cost.</span></span></p> </div> | ||
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Description Of Accounting Policy For Borrowings Explanatory
DescriptionOfAccountingPolicyForBorrowingsExplanatory
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<div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(g)</b></i><span style="width: 5.23pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Convertible notes</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST's convertible notes are segregated into their debt and equity components or derivative liability components at the date of issue, in accordance with the substance of the contractual agreements.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The conversion feature of the convertible notes is presumed to be classified as a derivative financial liability unless it meets all the criteria to recognize as equity instrument under IAS 32, Financial Instruments: Presentation. One of the criteria is that the conversion option exchanges a fixed amount of shares for a fixed amount of cash ("fixed for fixed").</span></span></p> <div> </div> <p style="margin: 10pt 0pt 0pt 20pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">If the conversion feature meets the fixed for fixed criteria, the conversion option will be classified as equity components. Equity instruments are instruments that evidence a residual interest in the assets of an entity after deducting all of its liabilities. Therefore, when the initial carrying amount of the convertible notes is allocated to its equity and liability components, the equity component is assigned the residual amount after deducting from the fair value of the instrument as a whole the amount separately determined for the liability component. The sum of the carrying amounts assigned to the liability and equity components on initial recognition is always equal to the fair value that would be ascribed to the instrument as a whole. No gain or loss arises from initially recognizing the components of the instrument separately.</span></span></p> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">If the conversion feature does not meet the fixed for fixed criteria, the conversion option will be recorded as derivative financial liability, which must be separately accounted for at fair value on initial recognition. The carrying amount of the debt component, on initial recognition, is recalculated as the difference between the proceeds of the convertible notes as a whole and the fair value of the derivative financial liabilities. Subsequent to initial recognition, the derivative financial liability is re-measured at fair value at the end of each reporting period with changes in fair value recognized in the consolidated statements of comprehensive loss for each reporting period, while the debt component is accreted to the face value of the debt using the effective interest method.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Incremental costs incurred in respect of raising capital or debt are charged against the equity or debt proceeds raised, unless the instrument to which the transaction costs relate is classified as held for trading, in which case the incremental costs are expensed to profit or loss immediately.</span></span></p> </div> | ||
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Description Of Accounting Policy For Income Tax Explanatory
DescriptionOfAccountingPolicyForIncomeTaxExplanatory
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<div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(h)</b></i><span style="width: 5.23pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Income taxes</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Income tax expense comprises current income tax expense and deferred income tax expense. Current and deferred income taxes are recognized as an expense and included in profit or loss for the period, except to the extent that the tax arises from a transaction which is recognized in other comprehensive income or directly in shareholder's deficiency.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Current income tax</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Current tax expense is the amount of income taxes payable (recoverable) in respect of the taxable income (tax loss) for a period. Current liabilities (assets) for the current and prior periods are measured at the amount expected to be paid to (recovered from) the taxation authorities, using the tax rates that have been enacted or substantively enacted by the end of the reporting period.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Deferred income tax</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Deferred tax assets and liabilities are recognized for the temporary differences between transactions that have been included in the consolidated financial statements or income tax returns. Deferred income taxes are provided for using the liability method. Under the liability method, deferred income taxes are recognized for all significant temporary differences between that the tax and financial statement bases of assets and liabilities and for certain carry-forward items. Deferred income tax assets are recognized only to the extent that, in the opinion of management, it is probable that the deferred income tax assets will be realized.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting period. Deferred income tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of the enactment or substantive enactment. 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 KWESST intends to settle its current tax assets and liabilities on a net basis.</span></span></p> <div> </div> <p style="margin: 10pt 0pt 0pt 20pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Investment tax credits</i></span></span></p> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Investment tax credits relating to scientific research and experimental development expenditures are recorded in the fiscal period the qualifying expenditures are incurred based on management's interpretation of applicable legislation in the Income Tax Act of Canada. Credits are recorded provided there is reasonable assurance that the tax credit will be realized. Credits claimed are subject to review by the Canada Revenue Agency.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Credits claimed in connection with R&D activities are accounted for using the cost reduction method. Under this method, assistance and credits relating to the acquisition of equipment is deducted from the cost of the related assets, and those relating to current expenditures, which are primarily salaries and related benefits, are included in the determination of profit or loss as a reduction of the R&D expenses.</span></span></p> </div> | ||
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Description Of Accounting Policy For Transactions With Related Parties Explanatory
DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory
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<div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(i)</b></i><span style="width: 8.56pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Related party transactions</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or common significant influence. Related parties may be individuals or corporate entities. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Related party transactions are in the normal course of business and have commercial substance.</span></span></p> </div> | ||
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Description Of Accounting Policy For Sharebased Payment Transactions Explanatory
DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory
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<div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(j)</b></i><span style="width: 8.56pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Share-based payments</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST records share-based compensation related to its stock options and certain warrants granted from the Company. Stock-based compensation for stock options and warrants are measured at fair value using a Black Scholes option-pricing model. The market value of KWESST's shares on the date of the grant is used to determine the fair value of options and warrants. Each tranche of an award is considered a separate award with its own vesting period and grand date fair value. Compensation cost is recognized as employee benefits expense over the vesting period in which employees unconditionally become entitled to the award. The amount recognized as an expense is adjusted to reflect only the number of awards for which related service conditions are expected to be met, such that the amount ultimately recognized as an expense is based on the number of awards that meet the related service conditions at the vesting date.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Where the terms of an equity-settled transaction award are modified, the minimum expense recognized is the expense as if the terms had not been modified and if the original terms of the award are met. An additional expense is recognized for any modification that increases the total fair value of the share-based payment transaction or is otherwise beneficial to the employees as measured at the date of acquisition.</span></span></p> </div> | ||
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Description Of Accounting Policy For Foreign Currency Translation Explanatory
DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory
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<div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(k)</b></i><span style="width: 7pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Foreign currency</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Transactions in foreign currencies are translated to the respective functional currencies of KWESST at the exchange rate in effect at the transaction date. Monetary assets and liabilities denominated in other than the functional currency are translated at the exchange rates in effect at the reporting date. Non-monetary items that are measured in terms of historical cost in other than the functional currency are translated using the exchange rate at the date of the transaction. The resulting exchange gains and losses are recognized in profit or loss.</span></span></p> </div> | ||
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Description Of Accounting Policy For Earnings Per Share Explanatory
DescriptionOfAccountingPolicyForEarningsPerShareExplanatory
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<div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i><b>(l)</b></i><span style="width: 8.56pt; text-indent: 0pt; display: inline-block;"> </span><i><b>Earnings (loss) per share</b></i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Basic earnings (loss) per share is computed using the weighted average number of common shares outstanding during the period. KWESST uses the treasury stock method to compute the dilutive effect of options, warrants, and similar instruments. Under this method, the dilutive effect on earnings per share is calculated presuming the exercise of outstanding options, warrants, and similar instruments. It assumes that the proceeds of such exercise would be used to repurchase common shares at the average market price during the period.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">However, the calculation of diluted loss per share excludes the effects of various conversions and exercises of convertible debt, options and warrants that would be anti-dilutive.</span></span></p> </div> | ||
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Description Of Other Accounting Policies Relevant To Understanding Of Financial Statements
DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements
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<div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;"><b>New accounting standards issued but not yet in effect</b></span></span></span></p> <p style="text-align: justify; margin-left: 18pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Classification of liabilities as current or non-current (Amendments to IAS 1)</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The IASB has published Classification of Liabilities as Current or Non-Current (Amendments to IAS 1), which clarified the guidance on whether a liability should be classified as either current or non-current. The amendments were as follows:</span></span></p> <p style="margin-left: 57.3pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(i)<span style="width: 9.12pt; text-indent: 0pt; display: inline-block;"> </span>Clarified that the classification of liabilities as current or non-current should only be based on rights that are in place at the <i>end of the reporting period</i>.</span></span></p> <p style="margin-top: 0pt; margin-left: 57.3pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(ii)<span style="width: 6.9pt; text-indent: 0pt; display: inline-block;"> </span>Clarified that classification is unaffected by expectations about whether an entity will exercise its right to defer settlement of a liability; and</span></span></p> <p style="margin-top: 0pt; margin-left: 57.3pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(iii)<span style="width: 4.17pt; text-indent: 0pt; display: inline-block;"> </span>Made clear that settlement includes transfers to the counterparty of cash, equity instruments, other assets or services that result in extinguishment of the liability.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">This new guidance is effective for annual periods beginning on or after January 1, 2022. Earlier application is permitted. KWESST has not yet assessed the impact of adoption of this guidance. Further, there is currently a proposal outstanding that would defer the effective date until January 1, 2023.</span></span></p> </div> | ||
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Disclosure Of Business Combinations Explanatory
DisclosureOfBusinessCombinationsExplanatory
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<div> <p><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>4.</b><span style="width: 11pt; display: inline-block;"> </span><b>Acquisitions</b></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As disclosed in Note 1, the 1-for-70 Reverse Split effected on October 28, 2022 has been applied retrospectively herein.</span></span></p> <p style="margin-left: 18pt; 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>Reverse acquisition</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">On September 17, 2020, Foremost completed the QT with KWESST Inc. pursuant to the policies of the TSX Venture Exchange (''TSX-V''). Prior to the completion of the QT, Foremost effected a consolidation of its outstanding common shares on the basis of one post-consolidation common share for every 326.9 pre-consolidation common shares. The QT was done by way of a three-cornered amalgamation (the "Amalgamation") pursuant to which, among other things:</span></span></p> <p style="margin-left: 57.3pt; margin-bottom: 0pt; 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>KWESST Inc. amalgamated with a wholly-owned subsidiary of Foremost, incorporated for the purposes of the Amalgamation, pursuant to the provisions of the Business Corporations Act (Ontario),</span></span></p> <p style="margin-top: 0pt; margin-left: 57.3pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(ii)<span style="width: 6.4pt; text-indent: 0pt; display: inline-block;"> </span>Foremost changed its name to KWESST Micro Systems Inc., and</span></span></p> <p style="margin-top: 0pt; margin-left: 57.3pt; 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>all of the outstanding common shares of KWESST Inc. (the "KWESST Shares") were cancelled and, in consideration therefor, the holders thereof received post-consolidation common shares of KWESST Micro Systems Inc. on the basis of one KWESST Micro System Inc. share for each KWESST Share.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Immediately following the QT, there were 589,517 shares of KWESST outstanding, of which 576,681 were held by the former shareholders of KWESST Inc. (representing approximately 97.8% of the outstanding shares of the Company) and 12,836 were held by the shareholders of Foremost prior to the QT. Accordingly, this transaction was accounted for as a reverse acquisition where KWESST Inc. is deemed to be the acquirer for accounting purposes.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The reverse acquisition of Foremost was accounted for under IFRS 2, <i>Share-based Payment</i>. Accordingly, the fair value of the purchase consideration was accounted for at the fair value of the equity instruments granted by the shareholders of KWESST Inc. to the shareholders and option holders of Foremost.</span></span></p> <div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following represents management's estimate of the fair value of the net assets acquired and total consideration transferred at September 17, 2020, the closing date of the QT.</span></span></p> <div> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Number of common shares issued to Foremost shareholders</span></span></td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12,836</span></span></td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST's stock price at closing of reverse acquisition <sup>(1)</sup></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">49.00</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Common shares</span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">628,949</span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Options</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">41,155</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Total consideration transferred</span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">670,104</span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> </table> </div> <p style="margin-left: 39.3pt; text-indent: -18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1)<span style="width: 6.5pt; text-indent: 0pt; display: inline-block;"> </span>At closing, the subscription receipts issued by KWESST Inc. on July 9, 2020 pursuant to a brokered private placement (the "KWESST Subscription Receipts"), were automatically converted into shares of KWESST. The private placement which was completed through PI Financial Corp. as agent, consisted of 62,994 KWESST Subscription Receipts issued at $49.00 per KWESST Subscription Receipt for gross proceeds of about $3.1 million before share issuance costs. See Note 16.</span></span></p> </div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The total fair value consideration was allocated to Foremost's net assets as follows:</span></span></p> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Total fair value consideration</span></span></td> <td style="border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">670,104</span></span></td> <td style="border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Foremost's net assets (liabilities):</i></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cash</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">78,589</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Other receivables</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,900</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts payable and accrued liabilities</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(225,088</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Net assets (liabilities) at fair value</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(144,599</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Residual balance allocated to listing expense (included in M&A costs)</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">814,703</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Total</span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">670,104</span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> </table> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The results of operations of Foremost are included in these consolidated statements of comprehensive loss from September 17, 2020.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The listing expense of $814,703 is a non-cash item - see consolidated statements of cash flows.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In addition, 14,286 common shares with fair value of $700,000 were issued to two M&A / capital market advisors for successfully assisting KWESST to complete the QT. One of the two advisors is a related party (Note 16).</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">b)<span style="width: 9.11pt; text-indent: 0pt; display: inline-block;"> </span>Asset acquisition</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">On June 12, 2020, KWESST Inc. entered into the GhostStep Technology Purchase Agreement (the "Purchase Agreement") with SageGuild LLC ("SageGuild") pursuant to which KWESST Inc. acquired the GhostStep® Technology. Management determined that this transaction did not meet the definition of a business under IFRS 3 and therefore this transaction was accounted for as an asset acquisition.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The total purchase consideration ("Purchase Price") comprised of:</span></span></p> <p style="margin-left: 56.7pt; text-indent: -36pt; text-align: justify; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(i)<span style="width: 27.12pt; text-indent: 0pt; display: inline-block;"> </span>a cash payment made on June 12, 2020 in the amount of USD $100,000 (CAD $134,192);</span></span></p> <p style="margin-left: 56.7pt; text-indent: -36pt; text-align: justify; margin-top: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(ii)<span style="width: 24.9pt; text-indent: 0pt; display: inline-block;"> </span>the issuance on June 12, 2020 of 2,000 common shares of KWESST; and</span></span></p> <div> </div> <p style="margin-left: 56.7pt; text-indent: -36pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(iii)<span style="width: 22.67pt; text-indent: 0pt; display: inline-block;"> </span>either the payment of USD $100,000 in cash or the issuance of 7,957 common shares of KWESST at a deemed price of $35.00 per common share (CAD $278,500), at KWESST's sole discretion, upon the completion of KWESST's QT.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As a result of completing the QT, KWESST Inc. has elected to issue 7,957 common shares to SageGuild.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In addition to the Purchase Price, pursuant to the Purchase Agreement KWESST Inc. has:</span></span></p> <p style="margin-left: 78.55pt; margin-bottom: 0pt; text-indent: -36pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(i)<span style="width: 27.12pt; text-indent: 0pt; display: inline-block;"> </span>agreed to make annual payments ("Yearly Payments") to SageGuild of $125,000 on each of December 31, 2020, 2021 and 2022, subject to certain conditions; and</span></span></p> <p style="margin-top: 0pt; margin-left: 78.55pt; text-indent: -36pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(ii)<span style="width: 24.9pt; text-indent: 0pt; display: inline-block;"> </span>issued 750,000 warrants to SageGuild exercisable at $0.50 per warrant for 1/70 of a common share and expiring on January 15, 2023 (the "Warrants") - see Notes 16.</span></span></p> <p style="margin-left: 22.5pt; margin-bottom: 0pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Warrants will vest in equal tranches of 250,000 warrants on each of December 31, 2020, 2021 and 2022. KWESST has the right to apply the Yearly Payments against the exercise price of the Warrants.</span></span></p> <p style="margin-top: 0pt; margin-left: 21.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accordingly, the total purchase consideration amounted to:</span></span></p> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 60%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cash consideration</span></span></td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">134,192</span></span></td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Share issuance with no condition</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">33,600</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Elected share issuances</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">133,680</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Contingent consideration</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">180,000</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Total purchase consideration</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">481,472</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> </table> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The above total purchase consideration was recognized as intangible assets (see Note 8).</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> In addition to the above total purchase consideration, KWESST Inc. has agreed to pay SageGuild royalties at a rate of 20% on amounts received in consideration of the grant of licenses and on sales of the GhostStep® Technology until KWESST has paid SageGuild a total of USD $3 million in royalties. Once KWESST has paid SageGuild a total of USD $3 million in royalties, the royalty rate will decrease to 5%. The obligation to pay royalties will terminate automatically once KWESST has paid SageGuild a total of USD $20 million in royalties. The Purchase Agreement became effective on June 12, 2020 and will continue in full force and effect until the earliest of (i) June 12, 2040 or (ii) the date of the expiration of the last of the patents or any of the patents (which are expected to be valid for a period of seventeen years from the date of issuance) related to improvements of the GhostStep® Technology to which SageGuild, or its principal Mr. Jeffrey M. Dunn, materially contributes, unless the terminated earlier in accordance with the terms and conditions of the agreement. </span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In the event KWESST is in default of payment of any royalty payment as outlined above for a period of 30 days, SageGuild may terminate the agreement and KWESST will be required to, among other things, transfer the GhostStep® Technology back to SageGuild.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">KWESST Inc. did not have any sales during the nine months ended September 30, 2020 that would have triggered royalty payments payable to SageGuild.</span></span></p> </div> | ||
| CY2022Q4 | kwe |
Description Of Reverse Stock Split
DescriptionOfReverseStockSplit
|
1-for-70 Reverse Split | |
| CY2020Q3 | kwe |
Description Of Outstanding Common Shares Consolidation
DescriptionOfOutstandingCommonSharesConsolidation
|
Foremost effected a consolidation of its outstanding common shares on the basis of one post-consolidation common share for every 326.9 pre-consolidation common shares. | |
| CY2020Q3 | ifrs-full |
Number Of Shares Outstanding
NumberOfSharesOutstanding
|
589517 | shares |
| ifrs-full |
Disclosure Of Trade And Other Receivables Explanatory
DisclosureOfTradeAndOtherReceivablesExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>5.</b><span style="width: 11pt; display: inline-block;"> </span><b>Trade and other receivables</b></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The following table presents trade and other receivables for KWESST:</span></span></span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>September 30, 2020</b></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; 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><b> </b></span></span></span></span></td> <td style="text-align: right; 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><b>December 31, 2019</b></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Trade receivables</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">210,795</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; 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="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,191</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Sales tax recoverable</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">142,797</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">55,684</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Investment tax credits refundable</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">127,325</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">162,928</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Total </b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">480,917</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">219,803</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt; margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>There was no impairment of trade and other receivables during the nine months ended September 30, 2020 (2019 - $nil).</span></span></span></span></p> </div> | ||
| kwe |
Disclosure Of Detailed Information About Trade And Other Receivables Explanatory
DisclosureOfDetailedInformationAboutTradeAndOtherReceivablesExplanatory
|
<div> <table border="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>September 30, 2020</b></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; 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><b> </b></span></span></span></span></td> <td style="text-align: right; 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><b>December 31, 2019</b></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Trade receivables</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">210,795</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; 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="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,191</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Sales tax recoverable</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">142,797</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">55,684</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Investment tax credits refundable</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">127,325</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">162,928</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Total </b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">480,917</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">219,803</span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> | ||
| CY2020Q3 | ifrs-full |
Current Trade Receivables
CurrentTradeReceivables
|
210795 | cad |
| CY2019Q4 | ifrs-full |
Current Trade Receivables
CurrentTradeReceivables
|
1191 | cad |
| CY2020Q3 | ifrs-full |
Value Added Tax Receivables
ValueAddedTaxReceivables
|
142797 | cad |
| CY2019Q4 | ifrs-full |
Value Added Tax Receivables
ValueAddedTaxReceivables
|
55684 | cad |
| CY2020Q3 | ifrs-full |
Receivables From Taxes Other Than Income Tax
ReceivablesFromTaxesOtherThanIncomeTax
|
127325 | cad |
| CY2019Q4 | ifrs-full |
Receivables From Taxes Other Than Income Tax
ReceivablesFromTaxesOtherThanIncomeTax
|
162928 | cad |
| CY2020Q3 | ifrs-full |
Trade And Other Current Receivables
TradeAndOtherCurrentReceivables
|
480917 | cad |
| CY2019Q4 | ifrs-full |
Trade And Other Current Receivables
TradeAndOtherCurrentReceivables
|
219803 | cad |
| ifrs-full |
Disclosure Of Property Plant And Equipment Explanatory
DisclosureOfPropertyPlantAndEquipmentExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>6.</b><span style="width: 11pt; text-indent: 0pt; display: inline-block;"> </span><b>Property and equipment</b></span></span></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>The following is summary of changes in property and equipment for KWESST:</span></span></span></span></span></span></p> <div> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt 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><span><span><b>Cost</b></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Computer<br/>equipment</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Computer<br/>software</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Office<br/>furniture<br/>and<br/>equipment</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>R&D<br/>equipment</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Leasehold<br/>improvements</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Total<br/>property and<br/>equipment</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Balance at December 31, 2018</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,145</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>31,873</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>41,379</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,607</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>90,004</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Additions</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>14,073</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>908</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>5,209</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>20,190</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Disposals</span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Balance at December 31 2019</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>14,073</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,145</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>32,781</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>46,588</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,607</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>110,194</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Additions</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>18,734</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>49,060</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>7,046</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>59,090</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>133,930</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Disposals</span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(8,607</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(8,607</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Balance at September 30, 2020</b></span></span></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>$</b></span></span></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>32,807</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>8,145</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>81,841</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>53,634</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>59,090</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>235,517</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Accumulated depreciation</b></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: right; vertical-align: bottom; width: 8%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Computer<br/>equipment</b></span></span></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: right; vertical-align: bottom; width: 8%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Computer<br/>software</b></span></span></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: right; vertical-align: bottom; width: 8%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Office<br/>furniture<br/>and<br/>equipment</b></span></span></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: right; vertical-align: bottom; width: 8%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>R&D<br/>equipment</b></span></span></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: right; vertical-align: bottom; width: 8%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Leasehold<br/>improvements</b></span></span></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: right; vertical-align: bottom; width: 8%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Total<br/>property and<br/>equipment</b></span></span></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Balance at December 31, 2018</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>$</b></span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>-</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>3,396</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>9,587</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>5,257</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>2,497</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>20,737</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Amortization for 12 months</span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>241</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2,715</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>6,556</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,102</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,721</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>19,335</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Balance at December 31, 2019</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>241</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>6,111</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>16,143</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>13,359</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>4,218</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>40,072</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Amortization for 9 months</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>5,821</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,526</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>6,149</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>7,478</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,434</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>29,408</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Disposals</span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(8,607</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(8,607</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Balance at September 30, 2020</b></span></span></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>$</b></span></span></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>6,062</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>7,637</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>22,292</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>20,837</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>4,045</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span> $ </span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>60,873</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Carrying value at December 31, 2019</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>13,832</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2,034</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>16,638</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>33,229</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>4,389</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>70,122</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Carrying value at September 30, 2020</b></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>$</b></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>26,745</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>508</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>59,549</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>32,797</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>55,045</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>174,644</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> </table> </div> </div> </div> | ||
| ifrs-full |
Disclosure Of Detailed Information About Property Plant And Equipment Explanatory
DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
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<div> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt 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><span><span><b>Cost</b></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Computer<br/>equipment</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Computer<br/>software</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Office<br/>furniture<br/>and<br/>equipment</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>R&D<br/>equipment</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Leasehold<br/>improvements</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Total<br/>property and<br/>equipment</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Balance at December 31, 2018</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,145</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>31,873</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>41,379</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,607</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>90,004</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Additions</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>14,073</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>908</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>5,209</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>20,190</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Disposals</span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Balance at December 31 2019</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>14,073</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,145</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>32,781</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>46,588</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,607</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>110,194</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Additions</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>18,734</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>49,060</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>7,046</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>59,090</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>133,930</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Disposals</span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(8,607</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(8,607</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Balance at September 30, 2020</b></span></span></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>$</b></span></span></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>32,807</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>8,145</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>81,841</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>53,634</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>59,090</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>235,517</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right; border-bottom: 1.5pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 1.5pt solid #000000;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Accumulated depreciation</b></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: right; vertical-align: bottom; width: 8%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Computer<br/>equipment</b></span></span></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: right; vertical-align: bottom; width: 8%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Computer<br/>software</b></span></span></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: right; vertical-align: bottom; width: 8%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Office<br/>furniture<br/>and<br/>equipment</b></span></span></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: right; vertical-align: bottom; width: 8%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>R&D<br/>equipment</b></span></span></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: right; vertical-align: bottom; width: 8%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Leasehold<br/>improvements</b></span></span></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 2%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: right; vertical-align: bottom; width: 8%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Total<br/>property and<br/>equipment</b></span></span></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 1.5pt solid #000000; text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Balance at December 31, 2018</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>$</b></span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>-</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>3,396</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>9,587</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>5,257</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>2,497</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>20,737</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Amortization for 12 months</span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>241</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2,715</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>6,556</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,102</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,721</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>19,335</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Balance at December 31, 2019</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>241</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>6,111</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>16,143</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>13,359</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>4,218</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>40,072</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Amortization for 9 months</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>5,821</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,526</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>6,149</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>7,478</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,434</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>29,408</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Disposals</span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(8,607</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(8,607</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Balance at September 30, 2020</b></span></span></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>$</b></span></span></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>6,062</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>7,637</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>22,292</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>20,837</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>4,045</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span> $ </span></span></span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>60,873</span></span></b></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Carrying value at December 31, 2019</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>13,832</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2,034</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>16,638</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>33,229</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>4,389</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 8%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>70,122</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Carrying value at September 30, 2020</b></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>$</b></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>26,745</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>508</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>59,549</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>32,797</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>55,045</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>$</span></span></span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 8%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>174,644</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> </table> </div> </div> | ||
| CY2019Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
70122 | cad |
| CY2020Q3 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
174644 | cad |
| ifrs-full |
Disclosure Of Intangible Assets Explanatory
DisclosureOfIntangibleAssetsExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>7. Intangible assets</b></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The following table presents intangible assets for KWESST:</span></span></span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Development<br/>Costs</b></span></span></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Technology<br/>Asset</b></span></span></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Total</b></span></span></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Cost</b></span></span></span></span></td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance at December 31, 2019</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Additions</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>163,230</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>163,230</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Additions through acquisition (Note 4)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>481,472</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>481,472</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Balance at September 30, 2020</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>163,230</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><b>$</b></span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>481,472</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><b> </b></span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><b>$</b></span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>644,702</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> </table> </div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>During the nine months ended September 30, 2020, KWESST capitalized development costs of $163,230 in connection with a funded development project to support a U.S. military customer, featuring KWESST's signature Tactical Awareness and Situational Control System ("TASCS") - see Note 26 (a).</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify; margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>As disclosed in Note 4(b), KWESST acquired technology assets of $481,472, comprising intellectual property rights, including trademark rights, of the GhostStep® Technology, an electronic decoy system. Management has estimated a useful life of five years; however, as this technology has not yet reached commercialization, no amortization charge was recorded for the nine months period ended September 30, 2020.</span></span></span></span></p> </div> | ||
| CY2020Q3 | ifrs-full |
Weighted Average Exercise Price Of Share Options Exercisable In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019
|
42 | |
| ifrs-full |
Disclosure Of Detailed Information About Intangible Assets Explanatory
DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
|
<div> <table border="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Development<br/>Costs</b></span></span></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Technology<br/>Asset</b></span></span></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Total</b></span></span></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Cost</b></span></span></span></span></td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance at December 31, 2019</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Additions</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>163,230</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>163,230</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Additions through acquisition (Note 4)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>481,472</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>481,472</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Balance at September 30, 2020</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>163,230</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><b>$</b></span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>481,472</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><b> </b></span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><b>$</b></span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>644,702</span></span></b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> </table> </div> | ||
| CY2019Q4 | ifrs-full |
Intangible Assets Other Than Goodwill
IntangibleAssetsOtherThanGoodwill
|
0 | cad |
| ifrs-full |
Additions Other Than Through Business Combinations Intangible Assets Other Than Goodwill
AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
|
163230 | cad | |
| ifrs-full |
Acquisitions Through Business Combinations Intangible Assets Other Than Goodwill
AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
|
481472 | cad | |
| CY2020Q3 | ifrs-full |
Intangible Assets Other Than Goodwill
IntangibleAssetsOtherThanGoodwill
|
644702 | cad |
| ifrs-full |
Disclosure Of Quantitative Information About Rightofuse Assets Explanatory
DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>8. Right-of-use assets</b></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The following table presents right-of-use assets for KWESST:</span></span></span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Offices</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Printer</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Total</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance at December 31, 2018</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>254,159</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>13,120</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>267,279</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Depreciation</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(76,248</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(6,559</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(82,807</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance at December 31, 2019</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>177,911</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>6,561</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>184,472</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Additions</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>571,604</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>571,604</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Termination</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(139,787</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(139,787</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Depreciation</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(92,567</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(3,282</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(95,849</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance at September 30, 2020 (as previously reported)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>517,161</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3,279</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>520,440</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Correction of an error</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(192,864</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(192,864</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance at September 30, 2020 (as adjusted)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>324,297</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3,279</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>327,576</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> </table> </div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>During the nine months ended September 30, 2020, KWESST terminated an office lease agreement due to breach of contract by the former landlord and de-recognized the related right-of-use asset and lease obligations (see Note 12). As a result, KWESST entered into a new office lease agreement with a 74-month lease term starting from March 1, 2020. In connection with this new lease, KWESST made a total deposit of $33,726 to be released only at the end of this lease. This deposit was initially recorded at fair value, discounted using the implied interest rate in the lease. At September 30, 2020, $19,341 was the carrying value and reported as non-current deposit in the consolidated statements of financial position.</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Subsequently, during the year ended September 30, 2021, management made an adjustment for a correction in the application of IFRS 16, Leases, to the new office lease entered in the prior year, whereby future variable payments were erroneously included in the calculation of the lease obligations. The following summarizes the effects of this correction to the prior year's comparatives.</span></span></span></span></p> <div> </div> <p style="margin: 10pt 0pt 10pt 18pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>Consolidated statements of financial position as at September 30, 2020:</i></span></span></span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><span><span><b>Previously<br/>Reported</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><span><span><b>Adjustment</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Adjusted</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Trade and other receivables</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>479,291</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,626</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>480,917</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Right-of-assets</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>520,440</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(192,864</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>327,576</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Deposit (non-current)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>22,337</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(2,996</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>19,341</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total assets</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>5,507,011</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(194,234</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>5,312,777</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Lease obligations (current)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>78,358</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(34,230</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>44,128</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Lease obligations (non-current)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>496,394</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(188,485</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>307,909</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total liabilities</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,650,628</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(222,715</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>1,427,913</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Deficit</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(6,102,058</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>28,481</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(6,073,577</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> </table> </div> </div> <p style="text-align: justify; margin-left: 18pt; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> <i>Consolidated statements of changes in shareholders' equity (deficit) for the nine months ended September 30, 2020:</i></span></span></span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Previously<br/>Reported</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Adjustment</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Adjusted</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Deficit</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(6,102,058</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>28,481</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(6,073,577</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total shareholders' equity (deficit)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3,856,383</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>28,481</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>3,884,864</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> </table> </div> </div> </div> | ||
| kwe |
Disclosure Of Detailed Information About Right Of Use Assets Explanatory
DisclosureOfDetailedInformationAboutRightOfUseAssetsExplanatory
|
<div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Offices</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Printer</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Total</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance at December 31, 2018</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>254,159</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>13,120</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>267,279</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Depreciation</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(76,248</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(6,559</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(82,807</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance at December 31, 2019</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>177,911</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>6,561</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>184,472</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Additions</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>571,604</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>571,604</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Termination</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(139,787</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(139,787</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Depreciation</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(92,567</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(3,282</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(95,849</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance at September 30, 2020 (as previously reported)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>517,161</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3,279</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>520,440</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Correction of an error</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(192,864</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(192,864</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance at September 30, 2020 (as adjusted)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>324,297</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3,279</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>327,576</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> </table> </div> | ||
| CY2018Q4 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
267279 | cad |
| CY2019 | ifrs-full |
Depreciation Rightofuse Assets
DepreciationRightofuseAssets
|
82807 | cad |
| CY2019Q4 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
184472 | cad |
| ifrs-full |
Additions To Rightofuse Assets
AdditionsToRightofuseAssets
|
571604 | cad | |
| kwe |
Termination Of Right Of Use Asset
TerminationOfRightOfUseAsset
|
139787 | cad | |
| ifrs-full |
Depreciation Rightofuse Assets
DepreciationRightofuseAssets
|
95849 | cad | |
| CY2020Q3 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
327576 | cad |
| CY2020Q3 | ifrs-full |
Longterm Deposits
LongtermDeposits
|
19341 | cad |
| kwe |
Disclosure Of Detailed Information About Consolidated Statements Of Financial Position Explanatory
DisclosureOfDetailedInformationAboutConsolidatedStatementsOfFinancialPositionExplanatory
|
<div> <table border="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><span><span><b>Previously<br/>Reported</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><span><span><b>Adjustment</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Adjusted</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Trade and other receivables</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>479,291</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,626</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>480,917</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Right-of-assets</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>520,440</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(192,864</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>327,576</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Deposit (non-current)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>22,337</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(2,996</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>19,341</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total assets</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>5,507,011</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(194,234</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>5,312,777</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Lease obligations (current)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>78,358</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(34,230</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>44,128</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Lease obligations (non-current)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>496,394</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(188,485</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>307,909</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total liabilities</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,650,628</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(222,715</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>1,427,913</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Deficit</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(6,102,058</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>28,481</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(6,073,577</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> </table> </div> | ||
| CY2020Q3 | ifrs-full |
Trade And Other Current Receivables
TradeAndOtherCurrentReceivables
|
480917 | cad |
| CY2020Q3 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
327576 | cad |
| CY2020Q3 | ifrs-full |
Longterm Deposits
LongtermDeposits
|
19341 | cad |
| CY2020Q3 | ifrs-full |
Assets
Assets
|
5312777 | cad |
| CY2020Q3 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
44128 | cad |
| CY2020Q3 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
307909 | cad |
| CY2020Q3 | ifrs-full |
Liabilities
Liabilities
|
1427913 | cad |
| CY2020Q3 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-6073577 | cad |
| CY2019 | kwe |
Effect Of Shares Issued From Conversion Of Convertible Notes Including Interest
EffectOfSharesIssuedFromConversionOfConvertibleNotesIncludingInterest
|
21769 | shares |
| CY2019 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
0 | cad |
| kwe |
Disclosure Of Detailed Information About Consolidated Statements Of Changes In Shareholders Equity Deficit Explanatory
DisclosureOfDetailedInformationAboutConsolidatedStatementsOfChangesInShareholdersEquityDeficitExplanatory
|
<div> <table border="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Previously<br/>Reported</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Adjustment</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Adjusted</b></span></span></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Deficit</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(6,102,058</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>28,481</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(6,073,577</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total shareholders' equity (deficit)</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3,856,383</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>28,481</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>3,884,864</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> </table> </div> | ||
| CY2020Q3 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-6073577 | cad |
| CY2020Q3 | ifrs-full |
Equity
Equity
|
3884864 | cad |
| ifrs-full |
Disclosure Of Accrued Expenses And Other Liabilities Explanatory
DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>9.</b><span style="width: 11pt; display: inline-block;"> </span><b>Accounts payable and accrued liabilities</b></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The following table presents the accounts payable and accrued liabilities for KWESST:</span></span></span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 60%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>September 30,<br/>2020</b></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>December 31,<br/>2019</b></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Trade payable</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>493,027</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>126,481</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Accrued liabilities</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>188,265</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>29,822</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Payroll taxes payable</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>67,229</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Salary and vacation payable</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>65,722</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>29,343</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Other</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>4,031</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>13,041</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Total </b></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>818,274</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>198,687</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> </table> </div> </div> </div> | ||
| kwe |
Disclosure Of Detailed Information About Accounts Payable And Accrued Liabilities Explanatory
DisclosureOfDetailedInformationAboutAccountsPayableAndAccruedLiabilitiesExplanatory
|
<div> <table border="0" cellspacing="0" style="width: 60%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>September 30,<br/>2020</b></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>December 31,<br/>2019</b></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Trade payable</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>493,027</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>126,481</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Accrued liabilities</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>188,265</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>29,822</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Payroll taxes payable</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>67,229</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Salary and vacation payable</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>65,722</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>29,343</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Other</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>4,031</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>13,041</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Total </b></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>818,274</span></span></b></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>198,687</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> </table> </div> | ||
| CY2020Q3 | ifrs-full |
Trade And Other Current Payables To Trade Suppliers
TradeAndOtherCurrentPayablesToTradeSuppliers
|
493027 | cad |
| CY2019Q4 | ifrs-full |
Trade And Other Current Payables To Trade Suppliers
TradeAndOtherCurrentPayablesToTradeSuppliers
|
126481 | cad |
| CY2020Q3 | ifrs-full |
Accruals Classified As Current
AccrualsClassifiedAsCurrent
|
188265 | cad |
| CY2019Q4 | ifrs-full |
Accruals Classified As Current
AccrualsClassifiedAsCurrent
|
29822 | cad |
| CY2020Q3 | kwe |
Payroll Taxes Payable
PayrollTaxesPayable
|
67229 | cad |
| CY2019Q4 | kwe |
Payroll Taxes Payable
PayrollTaxesPayable
|
0 | cad |
| CY2020Q3 | kwe |
Salary Bonus And Vacation Payable
SalaryBonusAndVacationPayable
|
65722 | cad |
| CY2019Q4 | kwe |
Salary Bonus And Vacation Payable
SalaryBonusAndVacationPayable
|
29343 | cad |
| CY2020Q3 | ifrs-full |
Other Current Payables
OtherCurrentPayables
|
4031 | cad |
| CY2019Q4 | ifrs-full |
Other Current Payables
OtherCurrentPayables
|
13041 | cad |
| CY2020Q3 | ifrs-full |
Current Accrued Expenses And Other Current Liabilities
CurrentAccruedExpensesAndOtherCurrentLiabilities
|
818274 | cad |
| CY2019Q4 | ifrs-full |
Current Accrued Expenses And Other Current Liabilities
CurrentAccruedExpensesAndOtherCurrentLiabilities
|
198687 | cad |
| ifrs-full |
Disclosure Of Related Party Explanatory
DisclosureOfRelatedPartyExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>10.</b><span style="width: 4.62pt; display: inline-block;"> </span><b>Related party transactions</b></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>As disclosed in Note 1, the 1-for-70 Reverse Split effected on October 28, 2022 has been applied retrospectively herein.</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>Key management personnel compensation</i></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Key management personnel are those having authority and responsibility for planning, directing and controlling the activities of KWESST directly or indirectly, including any directors (executive and nonexecutive) of KWESST. The key management personnel of KWESST are the executive management team and Board of Directors, who collectively control approximately 38% of the issued and outstanding common shares of KWESST at September 30, 2020.</span></span></span></span></p> <div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Key management personnel compensation comprised the following:</span></span></span></span></p> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 60%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Nine months<br/>ended</b><br/><b> September 30, </b><br/><b>2020</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><span><span>Twelve months<br/>Year ended<br/>December 31,<br/>2019</span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Wages and benefits</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>165,769</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>48,343</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Consulting fees</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>145,000</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>30,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Directors compensation</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Share-based compensation</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>24,959</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>335,728</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>78,343</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The consulting fees relate to compensation paid to KWESST's Executive Chairman (via his private corporation, DEFSEC Corporation), including a one-time $15,000 payment for prior year expenses in accordance with the consulting agreement.</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>Related party loans</i></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The following table summarizes the related party loans.</span></span></span></span></p> <div> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><b>Loans from<br/>CEO<sup>(1) </sup> </b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><b>Employee<br/>loan <sup>(2), (5)</sup></b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><b>Loans from<br/>investors <sup>(3), (4)</sup></b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><span><span><b>Total</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance at December 31, 2018</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>612,171</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>81,253</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>191,789</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>885,213</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Additions</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>309,912</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>772</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>310,684</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Transferred to convertible debentures</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(192,561</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(192,561</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Converted into common shares</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(649,500</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(649,500</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Converted into warrants</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(19,858</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(19,858</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Repayment of loans</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(45,513</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(25,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(70,513</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Accrued interest</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>22,706</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3,657</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>26,363</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance at December 31, 2019</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>229,918</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>59,910</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>289,828</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Repayment of loans</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(30,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(50,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(80,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Accrued interest</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>7,174</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,274</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,448</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Balance at September 30, 2020</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>207,092</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>11,184</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>218,276</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> </table> </div> <p style="margin-left: 39.3pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(1)</b><span style="width: 7pt; text-indent: 0pt; display: inline-block;"> </span><b>In prior years, </b><b>KWESST's </b><b>CEO and his spouse </b><b>(major shareholders) </b><b>advanced funds to</b><b> KWESST</b><b> to fund its </b><b>working capital requirement</b><b>s</b><b>.</b><b> </b> <b>T</b><b>he loans are due on demand </b><b>and accrue annual interest at TD Bank prime plus 1.55%</b><b>.</b> </span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 39.3pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(2)</b><span style="width: 7pt; text-indent: 0pt; display: inline-block;"> </span><b>In prior years, </b><b>KWESST borrowed funds from an employee to fund its working c</b><b>apital requirements.</b><b> </b><b> </b><b>Th</b><b>e</b><b> loan bears interest at 5% per annum</b><b> and is due upon demand.</b><b> </b><b>This loan was fully repaid during the first quarter of fiscal 2021.</b></span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 39.3pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(3)</b><span style="width: 7pt; text-indent: 0pt; display: inline-block;"> </span><b>On April 20, 20</b><b>1</b><b>8, KWESST issued two Subscriptions for Revenue Sharing in the principal amount of $50,000 each to an investor.</b><b> </b><b>An additional amount of $26,961 was invested to the Company on December 14, 2018.</b><b> </b><b>The total loan o</b><b>f $126,960 </b><b>and </b><b>was subsequently reclassified</b><b> as convertible notes on October 23, 2019 (see Note </b><b>15</b><b>).</b></span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 39.3pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(4)</b><span style="width: 7pt; text-indent: 0pt; display: inline-block;"> </span><b>On June 5, 2018, KWESST issued a Subscription for Revenue Sharing in the principal amount of $64,829 (USD$50,000) to one of KWESST's officer.</b><b> </b><b>This loan </b><b>was subsequently reclassified as convertible debentures on October 23, 2019 (see Note</b><b> </b><b>15</b><b>).</b></span></span></span></span></p> </div> <div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>Other related party transactions during the nine months ended September 30, 2020:</i></span></span></span></span></p> <ul style="padding-left: 0pt; list-style-type: disc;"> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Two directors of KWESST were investors in the 2019 convertible notes (see Note 15), in which KWESST incurred interest expense of $6,585 on these two convertible notes. This interest expense was converted to KWESST common shares.</span></span></span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>KWESST hired a consulting firm to provide capital markets advisory services, including assistance to complete KWESST's Qualifying Transaction with Foremost (see Note 4 (a)) and to raise capital. This consulting firm is also a significant shareholder and holds 1,500,000 warrants (each warrant is exercisable into 1/70 of a common share) and 2,857 options of KWESST, including securities held by the owner of this firm. Total cash and share-based remuneration amounted to $494,325.</span></span></span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The lease for the 3-D printer was with a private company owned by KWESST's President and CEO and his spouse (see Note 12).</span></span></span></span></li> </ul> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>At September 30, 2020 and December 31, 2019, there was no outstanding amount in accounts payable and accrued liabilities due to officers and directors of KWESST.</span></span></span></span></p> </div> | ||
| CY2022Q4 | kwe |
Description Of Reverse Stock Split
DescriptionOfReverseStockSplit
|
1-for-70 Reverse Split | |
| ifrs-full |
Disclosure Of Information About Key Management Personnel Explanatory
DisclosureOfInformationAboutKeyManagementPersonnelExplanatory
|
<table border="0" cellspacing="0" style="width: 60%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Nine months<br/>ended</b><br/><b> September 30, </b><br/><b>2020</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><span><span>Twelve months<br/>Year ended<br/>December 31,<br/>2019</span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Wages and benefits</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>165,769</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; 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="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>48,343</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Consulting fees</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>145,000</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>30,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Directors compensation</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Share-based compensation</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>24,959</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>335,728</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; 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="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>78,343</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | ||
| ifrs-full |
Key Management Personnel Compensation Shortterm Employee Benefits
KeyManagementPersonnelCompensationShorttermEmployeeBenefits
|
165769 | cad | |
| CY2019 | ifrs-full |
Key Management Personnel Compensation Shortterm Employee Benefits
KeyManagementPersonnelCompensationShorttermEmployeeBenefits
|
48343 | cad |
| kwe |
Key Management Personnel Compensation Consulting Fees
KeyManagementPersonnelCompensationConsultingFees
|
145000 | cad | |
| CY2019 | kwe |
Key Management Personnel Compensation Consulting Fees
KeyManagementPersonnelCompensationConsultingFees
|
30000 | cad |
| ifrs-full |
Directors Remuneration Expense
DirectorsRemunerationExpense
|
0 | cad | |
| CY2019 | ifrs-full |
Directors Remuneration Expense
DirectorsRemunerationExpense
|
0 | cad |
| ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
24959 | cad | |
| ifrs-full |
Key Management Personnel Compensation
KeyManagementPersonnelCompensation
|
335728 | cad | |
| CY2019 | ifrs-full |
Key Management Personnel Compensation
KeyManagementPersonnelCompensation
|
78343 | cad |
| CY2019 | ifrs-full |
Interest Expense On Lease Liabilities
InterestExpenseOnLeaseLiabilities
|
24523 | cad |
| CY2019Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
202686 | cad |
| CY2019Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
85468 | cad |
| CY2019Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
117218 | cad |
| ifrs-full |
Disclosure Of Transactions Between Related Parties Explanatory
DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
|
<table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><b>Loans from<br/>CEO<sup>(1) </sup> </b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><b>Employee<br/>loan <sup>(2), (5)</sup></b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><b>Loans from<br/>investors <sup>(3), (4)</sup></b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><span><span><b>Total</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance at December 31, 2018</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>612,171</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>81,253</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>191,789</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>885,213</span></span></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Additions</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>309,912</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>772</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>310,684</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Transferred to convertible debentures</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(192,561</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(192,561</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Converted into common shares</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(649,500</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(649,500</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Converted into warrants</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(19,858</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(19,858</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Repayment of loans</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(45,513</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(25,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(70,513</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Accrued interest</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>22,706</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3,657</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>26,363</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance at December 31, 2019</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>229,918</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>59,910</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>289,828</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Repayment of loans</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(30,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(50,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(80,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Accrued interest</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>7,174</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,274</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,448</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Balance at September 30, 2020</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>207,092</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>11,184</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>218,276</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> </table> | ||
| CY2018Q4 | ifrs-full |
Amounts Payable Related Party Transactions
AmountsPayableRelatedPartyTransactions
|
885213 | cad |
| CY2019 | kwe |
Additions To Payables To Related Parties
AdditionsToPayablesToRelatedParties
|
310684 | cad |
| CY2019 | kwe |
Related Party Loans Transferred To Convertible Debentures
RelatedPartyLoansTransferredToConvertibleDebentures
|
192561 | cad |
| CY2019 | kwe |
Related Party Loans Converted Into Common Shares
RelatedPartyLoansConvertedIntoCommonShares
|
649500 | cad |
| CY2019 | kwe |
Related Party Loans Converted Into Warrants
RelatedPartyLoansConvertedIntoWarrants
|
19858 | cad |
| CY2019 | ifrs-full |
Cash Advances And Loans Made To Related Parties
CashAdvancesAndLoansMadeToRelatedParties
|
70513 | cad |
| CY2019 | kwe |
Accrued Interest Related Party Transactions
AccruedInterestRelatedPartyTransactions
|
26363 | cad |
| CY2019Q4 | ifrs-full |
Amounts Payable Related Party Transactions
AmountsPayableRelatedPartyTransactions
|
289828 | cad |
| ifrs-full |
Cash Advances And Loans Made To Related Parties
CashAdvancesAndLoansMadeToRelatedParties
|
80000 | cad | |
| kwe |
Accrued Interest Related Party Transactions
AccruedInterestRelatedPartyTransactions
|
8448 | cad | |
| CY2020Q3 | ifrs-full |
Amounts Payable Related Party Transactions
AmountsPayableRelatedPartyTransactions
|
218276 | cad |
| ifrs-full |
Disclosure Of Borrowings Explanatory
DisclosureOfBorrowingsExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>11.</b><span style="width: 7.4pt; display: inline-block;"> </span><b>Borrowings</b></span></span></p> <p style="margin-left: 18pt; text-align: justify; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In April 2020, KWESST was approved and received a $40,000 term loan with TD Bank under the Canada Emergency Business Account (''CEBA Term Loan'') program funded by the Government of Canada. The CEBA Term Loan is non-interest and can be repaid at any time without penalty. KWESST has recorded a fair value of $30,904 at inception, discounted using its incremental borrowing rate of 10%. The difference of $9,096 between the fair value and the total amount of CEBA Term Loan received has been recorded as a gain on government grant for the nine months period ended September 30, 2020. See Note 26(a).</span></span></p> </div> | ||
| ifrs-full |
Disclosure Of Leases Explanatory
DisclosureOfLeasesExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>12.</b><span style="width: 7.4pt; display: inline-block;"> </span><b>Lease obligations</b></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>During the nine months ended September 30, 2020, KWESST terminated an office lease and entered into a long-term office lease contract. The office lease includes the right to renew for an additional five years following its expiry on April 30, 2026. Management has not included the renewal option because it was deemed too uncertain whether KWESST would renew at this time.</span></span></span></span></p> <p style="margin-left: 18pt; margin-bottom: 0pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Under the new office lease, KWESST benefits from the following lease inducements:</span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 21.3pt; margin-bottom: 0pt; text-indent: 14.7pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>• Free rent from inception (March 1, 2020) to November 1, 2020; and</span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 21.3pt; text-indent: 14.7pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>• Free rent from November 1, 2021, to March 1, 2022.</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>When measuring the lease obligation, the Company discounted the remaining lease payments using the incremental estimated borrowing rate of Company of 10% per annum at the time of closing the new lease agreement.</span></span></span></span></p> <div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The following table presents lease obligations for KWESST:</span></span></span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><span><span><b>Offices</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><span><span><b>Printer</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><span><span><b>Total</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><span><span><b>Current </b><br/><b>Portion</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><span><span><b>Non-current<br/>portion</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance, December 31, 2018</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>266,292</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>13,761</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>280,053</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>77,367</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>202,686</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Lease payments (including interest)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(94,270</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(7,620</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(101,890</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Interest expense</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>23,441</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,082</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>24,523</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance, December 31, 2019</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>195,463</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>7,223</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>202,686</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>85,468</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>117,218</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Addition</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>347,640</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>347,640</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Termination</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(157,315</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(157,315</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Lease payments (including interest)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(62,816</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(7,620</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(70,436</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Interest expense</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>29,065</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>397</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>29,462</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Balance, September 30, 2020 (as adjusted)</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>352,037</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>352,037</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>44,128</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>307,909</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> </table> </div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Refer to Note 7 regarding the correction of an error in the application of IFRS 16.</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The termination of the former lease resulted in the de-recognition of the lease obligation and related unamortized book value of the right-of-use asset, resulting in a gain of $17,527. This was included in the net finance costs for the nine months ended September 30, 2020.</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The following table presents the contractual undiscounted cash flows for the lease obligations:</span></span></span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>September 30,<br/>2020</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><span><span>December 31,<br/>2019</span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Less than one year</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>78,000</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; 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="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>101,890</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>One to five years</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>390,000</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>125,693</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>468,000</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; 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="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>227,583</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> </div> </div> | ||
| CY2020Q3 | ifrs-full |
Weighted Average Lessees Incremental Borrowing Rate Applied To Lease Liabilities Recognised At Date Of Initial Application Of Ifrs16
WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16
|
0.10 | |
| ifrs-full |
Disclosure Of Additional Information About Leasing Activities For Lessee Explanatory
DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory
|
<div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><span><span><b>Offices</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><span><span><b>Printer</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><span><span><b>Total</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><span><span><b>Current </b><br/><b>Portion</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><span><span><b>Non-current<br/>portion</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance, December 31, 2018</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>266,292</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>13,761</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>280,053</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>77,367</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>202,686</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Lease payments (including interest)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(94,270</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(7,620</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(101,890</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Interest expense</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>23,441</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,082</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>24,523</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance, December 31, 2019</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>195,463</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>7,223</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>202,686</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>85,468</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>117,218</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Addition</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>347,640</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>347,640</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Termination</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(157,315</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(157,315</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Lease payments (including interest)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(62,816</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(7,620</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(70,436</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"><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; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Interest expense</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>29,065</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>397</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>29,462</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Balance, September 30, 2020 (as adjusted)</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>352,037</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>352,037</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>44,128</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>307,909</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> </table> </div> | ||
| CY2018Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
280053 | cad |
| CY2018Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
77367 | cad |
| CY2018Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
202686 | cad |
| CY2019 | ifrs-full |
Cash Outflow For Leases
CashOutflowForLeases
|
101890 | cad |
| kwe |
Additions To Lease Liabilities
AdditionsToLeaseLiabilities
|
347640 | cad | |
| kwe |
Termination Of Lease Liabilities
TerminationOfLeaseLiabilities
|
157315 | cad | |
| ifrs-full |
Cash Outflow For Leases
CashOutflowForLeases
|
70436 | cad | |
| ifrs-full |
Interest Expense On Lease Liabilities
InterestExpenseOnLeaseLiabilities
|
29462 | cad | |
| kwe |
Effect Of Shares Issuance For Services
EffectOfSharesIssuanceForServices
|
1373 | shares | |
| ifrs-full |
Disclosure Of Maturity Analysis Of Operating Lease Payments Explanatory
DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory
|
<div> <table border="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>September 30,<br/>2020</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><span><span>December 31,<br/>2019</span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Less than one year</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>78,000</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>101,890</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>One to five years</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>390,000</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>125,693</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>468,000</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>227,583</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> | ||
| CY2020Q3 | kwe |
Undiscounted Operating Lease Payments To Be Paid
UndiscountedOperatingLeasePaymentsToBePaid
|
468000 | cad |
| CY2019Q4 | kwe |
Undiscounted Operating Lease Payments To Be Paid
UndiscountedOperatingLeasePaymentsToBePaid
|
227583 | cad |
| kwe |
Disclosure Of Contract Liabilities Explanatory
DisclosureOfContractLiabilitiesExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>13.</b><span style="width: 7.4pt; display: inline-block;"> </span><b>Deferred revenue</b></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The following table presents the changes in deferred revenue:</span></span></span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; vertical-align: bottom;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>September 30, 2020</b></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; vertical-align: bottom;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>December 31, 2019</b></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance, beginning of period</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Amounts invoiced and revenue deferred</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>7,053</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Recognition of deferred revenue included in the balance at the beginning of period</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; border-bottom: 0.75pt solid #000000;"><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; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Balance, end of period</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>7,053</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> </tr> </table> </div> </div> </div> | ||
| kwe |
Disclosure Of Detailed Information About Contract Liabilities Explanatory
DisclosureOfDetailedInformationAboutContractLiabilitiesExplanatory
|
<div> <table border="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; vertical-align: bottom;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>September 30, 2020</b></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; vertical-align: bottom;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>December 31, 2019</b></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Balance, beginning of period</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Amounts invoiced and revenue deferred</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>7,053</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Recognition of deferred revenue included in the balance at the beginning of period</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; border-bottom: 0.75pt solid #000000;"><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; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Balance, end of period</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>7,053</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> </tr> </table> </div> | ||
| CY2019Q4 | ifrs-full |
Current Deferred Income Including Current Contract Liabilities
CurrentDeferredIncomeIncludingCurrentContractLiabilities
|
0 | cad |
| CY2018Q4 | ifrs-full |
Contract Liabilities
ContractLiabilities
|
0 | cad |
| ifrs-full |
Adjustments For Increase Decrease In Deferred Income Including Contract Liabilities
AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities
|
7053 | cad | |
| CY2019 | ifrs-full |
Adjustments For Increase Decrease In Deferred Income Including Contract Liabilities
AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities
|
0 | cad |
| kwe |
Contract Liabilities Recognition Of Deferred Revenue
ContractLiabilitiesRecognitionOfDeferredRevenue
|
0 | cad | |
| CY2019 | kwe |
Contract Liabilities Recognition Of Deferred Revenue
ContractLiabilitiesRecognitionOfDeferredRevenue
|
0 | cad |
| CY2020Q3 | ifrs-full |
Contract Liabilities
ContractLiabilities
|
7053 | cad |
| CY2019Q4 | ifrs-full |
Contract Liabilities
ContractLiabilities
|
0 | cad |
| ifrs-full |
Disclosure Of Derivative Financial Instruments Explanatory
DisclosureOfDerivativeFinancialInstrumentsExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>14. </b><span style="width: 4.62pt; display: inline-block;"> </span><b>Financial derivative liabilities</b></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In connection with the issuance of the 2019 Convertible Notes (see Note 15), management determined that the conversion feature was a financial derivative liability which is remeasured at fair value at each reporting period (see Note 20).</span></span></p> <div> </div> <p style="margin: 10pt 0pt 10pt 18pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following table summarizes the financial derivative liabilities:</span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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;"><b>Total</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at December 31, 2018</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">111,953</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Fair value adjustment when notes were converted into common shares</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(111,953</span></span></td> <td style="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 colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Fair value of financial derivative liabilities on initial recognition</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">30,688</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Fair value adjustment</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1,225</span></span></td> <td style="border-bottom: 0.75pt solid #000000; 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 colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at December 31, 2019</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">29,463</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Fair value adjustment</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(29,463</span></span></td> <td style="border-bottom: 0.75pt solid #000000; 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 colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at September 30, 2020</b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> </table> </div> </div> </div> | ||
| kwe |
Disclosure Of Detailed Information About Financial Derivative Liabilities Explanatory
DisclosureOfDetailedInformationAboutFinancialDerivativeLiabilitiesExplanatory
|
<div> <table border="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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;"><b>Total</b></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at December 31, 2018</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">111,953</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Fair value adjustment when notes were converted into common shares</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(111,953</span></span></td> <td style="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 colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Fair value of financial derivative liabilities on initial recognition</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">30,688</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Fair value adjustment</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1,225</span></span></td> <td style="border-bottom: 0.75pt solid #000000; 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 colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at December 31, 2019</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">29,463</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Fair value adjustment</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(29,463</span></span></td> <td style="border-bottom: 0.75pt solid #000000; 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 colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at September 30, 2020</b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> </table> </div> | ||
| CY2018Q4 | ifrs-full |
Derivative Financial Liabilities
DerivativeFinancialLiabilities
|
111953 | cad |
| CY2019 | kwe |
Fair Value Adjustment When Notes Were Converted Into Common Shares
FairValueAdjustmentWhenNotesWereConvertedIntoCommonShares
|
-111953 | cad |
| CY2019 | ifrs-full |
Adjustments For Gains Losses On Change In Fair Value Of Derivatives
AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives
|
30688 | cad |
| CY2019 | kwe |
Fair Value Adjustments On Derivative Liabilities
FairValueAdjustmentsOnDerivativeLiabilities
|
-1225 | cad |
| CY2019Q4 | ifrs-full |
Derivative Financial Liabilities
DerivativeFinancialLiabilities
|
29463 | cad |
| kwe |
Fair Value Adjustments On Derivative Liabilities
FairValueAdjustmentsOnDerivativeLiabilities
|
-29463 | cad | |
| CY2020Q3 | ifrs-full |
Derivative Financial Liabilities
DerivativeFinancialLiabilities
|
0 | cad |
| kwe |
Disclosure Of Convertible Notes Explanatory
DisclosureOfConvertibleNotesExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>15. </b><span style="width: 4.62pt; display: inline-block;"> </span><b>Convertible notes </b></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As disclosed in Note 1, the 1-for-70 Reverse Split effected on October 28, 2022 has been applied retrospectively herein.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following table presents the convertible notes for KWESST:</span></span></p> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at December 31, 2018</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">521,515</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Related party loans transferred to convertible notes (Note 10)</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">192,561</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Converted into common shares (Note 16)</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(620,897</span></span></td> <td style="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="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Repayment of debt</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(31,644</span></span></td> <td style="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="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Less fair value of conversion feature</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(30,688</span></span></td> <td style="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="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accrued interest</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">74,707</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accretion expenses</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">105,265</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at December 31, 2019</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">210,819</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accrued interest</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">16,769</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accretion expenses</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">28,130</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Converted in common shares (Note 16)</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(255,718</span></span></td> <td style="border-bottom: 0.75pt solid #000000; 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="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at September 30, 2020</b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b> </b></span></span></td> </tr> </table> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;"><i>Activities in 2019</i></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">During the year ended December 31, 2018, KWESST issued convertible notes to investors in the total principal amount of $601,961 bearing an interest of 10% per annum.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">On October 23, 2019, KWESST converted $560,007 of debt and $60,890 of interest into 44,350 common shares at a price of $14.00 relating to all debts noted above and repaid $31,644 debt by cash. The remaining $234,515 was issued as new convertible debentures at a rate of 10% per annum and due on October 23, 2021. Upon the occurrence of a Liquidity Event, the new convertible note will automatically convert into common shares of KWESST at a conversion rate equal to a 20% discount to the value assigned to the common shares of KWESST under such Liquidity Event for the entire amount of the principal amount plus all accrued interest.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">"Liquidity Event" means either (1) the completion of an initial public offering which results in the common shares of KWESST being listed and posted for trading or quoted on any of the Toronto Stock Exchange, the TSX Venture Exchange, the New York Stock Exchange, the American Stock Exchange, the Nasdaq National Market, the London Stock Exchange or any successor exchange or market thereto; or (2) the closing of a merger, amalgamation plan of arrangement or other transaction or series of related transactions resulting in the holders of common shares receiving consideration in securities listed on a Qualified Exchange.</span></span></p> <div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The conversion feature of convertible debentures is presumed to be classified as a derivative financial liability unless it meets all the criteria to recognize as equity instrument under IAS 32 - Financial Instruments: Presentation. One of criteria is that the conversion feature exchanges a fixed amount of shares for a fixed amount of cash ("fixed for fixed"). The convertible debentures are convertible to % of the shares of the Company on a fully diluted basis which is not a fixed amount of shares, therefore the fixed for fixed criteria is not met. As such, the conversion feature was classified as financial derivative liabilities instead of an equity instrument. KWESST separated the convertible debentures into two components at initial recognition, with the debt carried at amortized cost, and the conversion feature carried at fair value as financial derivative liabilities.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;"><i>Activities in 2020</i></span></span></span></p> <p style="margin-left: 18pt; text-align: justify; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As disclosed in Note 4(a), a Liquidity Event occurred which resulted in the conversion of the $255,718 outstanding convertible note, including accrued interest up to Liquidity Event, into 6,523 common shares.</span></span></p> </div> | ||
| CY2022Q4 | kwe |
Description Of Reverse Stock Split
DescriptionOfReverseStockSplit
|
1-for-70 Reverse Split | |
| CY2019 | kwe |
Effect Of Shares Issuance For Services
EffectOfSharesIssuanceForServices
|
0 | shares |
| kwe |
Effect Of Shares Issuance For Technology Acquisition
EffectOfSharesIssuanceForTechnologyAcquisition
|
1272 | shares | |
| CY2019 | kwe |
Effect Of Shares Issuance For Technology Acquisition
EffectOfSharesIssuanceForTechnologyAcquisition
|
0 | shares |
| CY2019Q4 | ifrs-full |
Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019
|
0 | |
| ifrs-full |
Number Of Share Options Granted In Sharebased Payment Arrangement
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
|
29357 | share | |
| ifrs-full |
Weighted Average Exercise Price Of Share Options Granted In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019
|
45.5 | ||
| kwe |
Options Granted From Foremost Qualifying Transaction
OptionsGrantedFromForemostQualifyingTransaction
|
1224 | shares | |
| kwe |
Weighted Average Exercise Price Of Share Options Granted From Foremost Qualifying Transaction
WeightedAverageExercisePriceOfShareOptionsGrantedFromForemostQualifyingTransaction
|
32.9 | ||
| ifrs-full |
Number Of Share Options Exercised In Sharebased Payment Arrangement
NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
|
1743 | share | |
| ifrs-full |
Disclosure Of Detailed Information About Borrowings Explanatory
DisclosureOfDetailedInformationAboutBorrowingsExplanatory
|
<table border="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at December 31, 2018</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">521,515</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Related party loans transferred to convertible notes (Note 10)</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">192,561</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Converted into common shares (Note 16)</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(620,897</span></span></td> <td style="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="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Repayment of debt</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(31,644</span></span></td> <td style="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="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Less fair value of conversion feature</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(30,688</span></span></td> <td style="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="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accrued interest</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">74,707</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accretion expenses</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">105,265</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at December 31, 2019</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">210,819</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accrued interest</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">16,769</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accretion expenses</span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">28,130</span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Converted in common shares (Note 16)</span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(255,718</span></span></td> <td style="border-bottom: 0.75pt solid #000000; 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="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Balance at September 30, 2020</b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b> </b></span></span></td> </tr> </table> | ||
| ifrs-full |
Disclosure Of Share Capital Reserves And Other Equity Interest Explanatory
DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>16.</b><span style="width: 7.4pt; display: inline-block;"> </span><b>Share capital and Contributed Surplus</b></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>As disclosed in Note 1, the 1-for-70 Reverse Split effected on October 28, 2022 has been applied retrospectively herein.</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Share capital</b></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>Authorized</i></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>KWESST is authorized to issue an unlimited number of common shares.</span></span></span></span></p> <div> <div> </div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>Issued Common Shares</i></span></span></span></span></p> <div> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="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><b> </b></span></span></span></span></td> <td style="text-align: right; 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><b> </b></span></span></span></span></td> <td style="text-align: right; 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><span><span><b> Number </b></span></span></span></span></span></span></td> <td style="text-align: right; 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><span><span><b> </b></span></span></span></span></span></span></td> <td style="text-align: right; 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><span><span><b> </b></span></span></span></span></span></span></td> <td style="text-align: right; 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><span><span><b> Issued Price </b></span></span></span></span></span></span></td> <td style="text-align: right; 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><span><span><b> </b></span></span></span></span></span></span></td> <td style="text-align: right; 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><span><span><b> </b></span></span></span></span></span></span></td> <td style="text-align: right; 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><span><span><b>Amount</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Outstanding at December 2018</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>66.67</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>200</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for directors converted loans <sup>(1)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>92,857</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.34</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>31,308</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for parent company converted loans <sup>(2)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>152,857</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3.06</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>467,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for directors converted loans <sup>(3)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>21,429</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>7.00</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for converted debt and accrued interest <sup>(4)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>44,350</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>14.00</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>620,897</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in private placement <sup>(5)</sup></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>72,500</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="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;"><span><span>14.00</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="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;"><span><span>1,014,948</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Outstanding at December 31, 2019</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>383,996</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2,284,353</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in private placement <sup>(6)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>37,500</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>28.00</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,050,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in private placement <sup>(6)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>12,082</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>35.00</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>422,875</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in asset acquisition <sup>(7)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>9,957</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>16.80</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>167,280</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for converted debt and accrued interest <sup>(8)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>6,523</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>39.20</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>255,718</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for new converted debt and accrued interest <sup>(9)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>45,858</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>28.96</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,328,163</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in private placement <sup>(10)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>229</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>34.93</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for consulting services <sup>(11)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>871</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>37.19</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>32,393</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for exercise of stock options <sup>(12)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,743</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>44.80</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>78,080</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for performance bonus <sup>(13)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>14,929</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>49.00</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>731,500</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in brokered private placement <sup>(14)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>62,994</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>49.01</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3,087,138</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Shares from Foremost's QT <sup>(15)</sup></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>12,836</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="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;"><span><span>49.00</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="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;"><span><span>628,949</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Outstanding at September 30, 2020</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>589,518</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>10,074,449</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Less: share offering costs</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="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;"><span><span>(699,886</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><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="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Total share capital at September 30, 2020</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>9,374,563</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> </table> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span style="text-decoration: underline;">2019 Activities</span></span></span></span></span></p> <p style="margin-left: 36pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(1)<span style="width: 6.87pt; text-indent: 0pt; display: inline-block;"> </span>During the first quarter of 2019, the directors converted $32,500 of loans into 92,857 of units of KWESST Inc. (''Units''). Each Unit is comprised of one common share and one common share purchase warrant. Each warrant entitles the holder to acquire 1/70 of a common share at a price of $14.00 per share and with an expiry date of June 14, 2024.</span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 36pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(2)<span style="width: 6.87pt; text-indent: 0pt; display: inline-block;"> </span>During the first quarter of 2019, the corporate shareholder of KWEEST Inc. converted $467,000 of loans into 152,857 common shares.</span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 36pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(3)<span style="width: 6.87pt; text-indent: 0pt; display: inline-block;"> </span>During the third quarter of 2019, the directors converted $150,000 of loans into 21,429 common shares.</span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 36pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(4)<span style="width: 6.87pt; text-indent: 0pt; display: inline-block;"> </span>During the third quarter of 2019, KWESST Inc. converted $560,007 of debt and $60,890 of interest into 44,350 common shares.</span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(5)<span style="width: 6.87pt; text-indent: 0pt; display: inline-block;"> </span>During the third quarter of 2019, KWESST Inc. closed a non-brokered private placement raising $1,014,948 at a value of $14.00 per share by issuing 72,500 common shares.</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span style="text-decoration: underline;">2020 Activities</span></span></span></span></span></p> <p style="margin-left: 36pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(6)<span style="width: 6.87pt; text-indent: 0pt; display: inline-block;"> </span>During the first quarter of 2020, KWESST Inc. closed a non-brokered private placement, raising gross proceeds of $1,050,000 at $28.00 per share and another non-brokered private placement raising gross proceeds of $422,875 at $35.00 per share. Total share offering costs amounted to $45,283.</span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 36pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(7)<span style="width: 6.87pt; text-indent: 0pt; display: inline-block;"> </span>See Note 4(b).</span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 36pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(8)<span style="width: 6.87pt; text-indent: 0pt; display: inline-block;"> </span>See Note 15.</span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(9)<span style="width: 6.87pt; text-indent: 0pt; display: inline-block;"> </span>During the second quarter of fiscal 2020, KWESST Inc. closed on approximately $1.1 million gross proceeds from a non-brokered private placement for unsecured convertible notes, with automatic conversion upon a Liquidity Event including the listing of the Company on the TSX-V. In light of the Company going public during the third quarter of fiscal 2020, resulting in the automatic conversion of these notes, management concluded that under IAS 38 the recognition of these notes should be equity and not debt. At the QT, these convertible notes were converted to 35,398 common shares. In connection with these notes, the note holders earned interest at a rate of 15% per annum. Because the notes were treated as equity instruments, the total accrued interest of $59,112 was not recognized in the profit or loss. This accrued interest was converted to 1,877 common shares at QT. Additionally, as an inducement, the note holders also received 25% of the principal amount in the from KWESST common shares based on a stock price of $31.50, resulting in the issuance 8,583 common shares. In connection with this private placement, KWESST incurred $58,065 of offering costs settled in cash and warrants.</span></span></span></span></p> <div> <div> </div> </div> <p style="margin-left: 36pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(10)<span style="width: 11pt; text-indent: 0pt; display: inline-block;"> </span>During the second quarter of fiscal 2020, KWESST issued 229 common shares under a non-brokered private placement.</span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 36pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(11)<span style="width: 11.5pt; text-indent: 0pt; display: inline-block;"> </span>During the second quarter of fiscal 2020, KWESST issued 871 common shares as settlement for consulting services rendered.</span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 36pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(12)<span style="width: 11pt; text-indent: 0pt; display: inline-block;"> </span>See below - Stock Options.</span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 46pt; margin-bottom: 0pt; text-indent: -28pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(13)<span style="width: 11.5pt; text-indent: 0pt; display: inline-block;"> </span>During the third quarter, KWESST settled performance bonuses in the form of 643 common shares. Additionally, KWESST awarded 7,143 common shares each to two M&A / capital market advisors for successfully assisting KWESST to complete a QT, in accordance with their respective consulting agreement. One of the two advisors is a related party (see Note 10).</span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 36pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(14)<span style="width: 11pt; text-indent: 0pt; display: inline-block;"> </span>During the third quarter and as part of the QT, KWESST closed a brokered private placement led by PI Financial Corp., resulting in gross proceeds of $3,086,687 before share offering costs of $325,887 settled in both cash and warrants.</span></span></span></span></p> <p style="margin-top: 0pt; margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(15)<span style="width: 11pt; text-indent: 0pt; display: inline-block;"> </span>See Note 4(a).</span></span></span></span></p> </div> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i><b>Warrants</b></i></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The following reflects the warrant activities for KWESST:</span></span></span></span></p> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b># of<br/>Warrants</b></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Exercise<br/>Price</b></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Fair Value</b></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Weighted<br/>average<br/>remaining life<br/>(years)</b></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; width: 14%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Expiry Date</b></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Warrants outstanding at December 31 2018 </span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 10%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 10%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Granted</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>6,500,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.20</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,192</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 3.25 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> January 1 2024 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Granted</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2,000,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.20</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"><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; width: 10%; text-align: right; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>19,858</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 3.71 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> June 14 2024 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Warrants outstanding at December 31, 2019</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,500,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,192</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in private placement</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>15,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.40</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2,265</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 1.33 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> January 30 2022 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in private placement</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>84,622</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.45</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>13,515</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 1.60 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> May 8 2022 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in asset acquisition (see Note 4)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>750,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.50</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>180,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 2.29 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> June 12 2022 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in private placement</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>235,428</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.70</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>60,340</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 1.77 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> July 9 2022 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Warrants outstanding at September 30, 2020</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>9,585,050</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>257,312</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> 3.22 </b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> </tr> </table> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span style="text-decoration: underline;">2019 Activities:</span></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Warrants were issued to major shareholders, which a portion was subsequently reallocated to the Executive Chairman's controlling company (DEFSEC) and strategic advisor (See Note 10). Management determined that the estimated fair value for 6.5 million warrants issued on January 1, 2019, was insignificant. For the remaining two million warrants, management estimated the fair value for these warrants using the Black-Sholes pricing model with the following inputs:</span></span></span></span></p> <div> <div> </div> <div><br/></div> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 60%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Warrants<br/>@ $0.20</b></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1/70 of stock price</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.044</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Volatility</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>66.75%</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Dividend Yield</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Nil</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Risk-free interest rate</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1.40%</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Expected life</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 5 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Weighted average fair value per warrant</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>0.0099</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> </table> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span style="text-decoration: underline;">2020 Activities:</span></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>In connection with private placements, warrants were issued as compensation to brokers and consultants. Additionally, KWESST issued 750,000 warrants to SageGuild LLC in connection with the technology acquisition.</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Management estimated fair value of the warrants using the Black-Scholes pricing model with the following key inputs:</span></span></span></span></p> <div> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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><span><span><b>Warrants </b><br/><b>@ $0.40</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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><span><span><b>Warrants </b><br/><b>@ $0.45</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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><span><span><b>Warrants</b><br/><b>@ $0.70</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1/70 of stock price</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.40</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.50</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.70</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Volatility</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>68%</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>68%</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>67%</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Dividend Yield</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Nil</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Nil</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Nil</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Risk-free interest rate</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1.47%</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.27%</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.29%</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Expected life</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 2 </span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 2 </span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 2 </span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Estimated fair value per warrant</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>0.15</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>0.20</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>0.26</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> </table> </div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i><b>Stock options</b></i></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>KWESST has a rolling stock option plan (the ''Plan'') that authorizes the Board of Directors to grant incentive stock options to directors, officers, consultants and employees, whereby a maximum of 10% of the issued common shares are reserved for issuance under the Plan. Under this Plan, the exercise price of each option may not be less than the market price of KWESST's shares at the date of grant. The maximum term for options is five years. Options are granted periodically and generally vest over two years.</span></span></span></span></p> <div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The following table shows the status of the Plan:</span></span></span></span></p> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><b>Number of<br/>options</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><b>Weighted<br/>average<br/>exercise price</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Options outstanding at December 31, 2019</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; 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="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Granted</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>29,357</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>45.50</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Options from the Foremost qualifying transaction</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,224</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>32.90</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Exercised</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(1,743</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>35.00</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Options outstanding at September 30, 2020</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>28,838</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>45.50</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Options exercisable at September 30, 2020</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>7,474</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>42.00</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> </table> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The following table presents information about stock options outstanding at September 30, 2020:</span></span></span></span></p> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Range of<br/>exercise<br/>prices</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Number<br/>outstanding</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Weighted<br/>average<br/>remaining<br/>contractual<br/>life</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Number<br/>exercisable</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; border-top: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$33.00</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,224</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 2.71 </span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,224</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$35.00</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2,614</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 0.67 </span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$46.00</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>13,214</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 4.41 </span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3,304</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$49.00</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>11,786</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 4.79 </span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2,946</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>28,838</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> 4.15 </b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>7,474</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> </table> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>At September 30, 2020, there were 30,113 stock options available for grant under the Plan.</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>During 2020, KWESST granted 29,357 options (2019 - nil) and recorded stock-based compensation expenses of $283,084 (2019 - $nil) related to the vesting of options. The per share weighted-average fair value of stock options granted in 2020 was $16.10 on the date of grant using the Black-Scholes option model with the following weighted-average assumptions:</span></span></span></span></p> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 60%; border-collapse: collapse; font-size: 10pt;"> <tr> <td style="border-top: 0.75pt solid #000000; background-color: #e6efff; width: 91px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Stock price</span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; background-color: #e6efff; width: 107px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$28.00 to $49.00</span></span></span></span></td> </tr> <tr> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Exercise price</span></span></span></span></td> <td style="text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$28.00 to $49.00</span></span></span></span></td> </tr> <tr> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Volatility</span></span></span></span></td> <td style="text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>67.71%</span></span></span></span></td> </tr> <tr> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Dividend Yield</span></span></span></span></td> <td style="text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Nil</span></span></span></span></td> </tr> <tr> <td colspan="1" style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Risk-free interest rate</span></span></span></span></td> <td style="text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.65%</span></span></span></span></td> </tr> <tr> <td colspan="1" style="border-bottom: 1.5pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Expected life (years)</span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 4.15</span></span></span></span></td> </tr> <tr> <td> </td> <td style="text-align: right;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 1.5pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Weighted-average fair value per option</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> $ 16.10</b></span></span></span></span></td> </tr> </table> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Management estimated a forfeiture rate of nil%, except for an option grant of 7,143 at $49.00 each where forfeiture rate was set at 50% based information available subsequent to September 30, 2020.</span></span></span></span></p> </div> </div> | ||
| CY2022Q4 | kwe |
Description Of Reverse Stock Split
DescriptionOfReverseStockSplit
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1-for-70 Reverse Split | |
| ifrs-full |
Disclosure Of Issued Capital Explanatory
DisclosureOfIssuedCapitalExplanatory
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<table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="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><b> </b></span></span></span></span></td> <td style="text-align: right; 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><b> </b></span></span></span></span></td> <td style="text-align: right; 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><span><span><b> Number </b></span></span></span></span></span></span></td> <td style="text-align: right; 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><span><span><b> </b></span></span></span></span></span></span></td> <td style="text-align: right; 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><span><span><b> </b></span></span></span></span></span></span></td> <td style="text-align: right; 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><span><span><b> Issued Price </b></span></span></span></span></span></span></td> <td style="text-align: right; 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><span><span><b> </b></span></span></span></span></span></span></td> <td style="text-align: right; 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><span><span><b> </b></span></span></span></span></span></span></td> <td style="text-align: right; 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><span><span><b>Amount</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Outstanding at December 2018</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>66.67</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>200</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for directors converted loans <sup>(1)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>92,857</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.34</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>31,308</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for parent company converted loans <sup>(2)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>152,857</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3.06</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>467,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for directors converted loans <sup>(3)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>21,429</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>7.00</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for converted debt and accrued interest <sup>(4)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>44,350</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>14.00</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>620,897</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in private placement <sup>(5)</sup></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>72,500</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="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;"><span><span>14.00</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="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;"><span><span>1,014,948</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Outstanding at December 31, 2019</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>383,996</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2,284,353</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in private placement <sup>(6)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>37,500</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>28.00</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,050,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in private placement <sup>(6)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>12,082</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>35.00</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>422,875</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in asset acquisition <sup>(7)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>9,957</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>16.80</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>167,280</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for converted debt and accrued interest <sup>(8)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>6,523</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>39.20</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>255,718</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for new converted debt and accrued interest <sup>(9)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>45,858</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>28.96</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,328,163</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in private placement <sup>(10)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>229</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>34.93</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for consulting services <sup>(11)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>871</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>37.19</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>32,393</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for exercise of stock options <sup>(12)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,743</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>44.80</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>78,080</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued for performance bonus <sup>(13)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>14,929</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>49.00</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>731,500</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in brokered private placement <sup>(14)</sup></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>62,994</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>49.01</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3,087,138</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Shares from Foremost's QT <sup>(15)</sup></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>12,836</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="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;"><span><span>49.00</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="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;"><span><span>628,949</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Outstanding at September 30, 2020</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>589,518</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>10,074,449</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Less: share offering costs</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="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;"><span><span>(699,886</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"><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="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Total share capital at September 30, 2020</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>9,374,563</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> </table> | ||
| CY2018Q4 | ifrs-full |
Number Of Shares Outstanding
NumberOfSharesOutstanding
|
3 | shares |
| CY2018 | kwe |
Issue Price Per Share
IssuePricePerShare
|
66.67 | |
| CY2018Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
200 | cad |
| CY2019Q4 | ifrs-full |
Number Of Shares Outstanding
NumberOfSharesOutstanding
|
383996 | shares |
| CY2019Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
2284353 | cad |
| CY2020Q3 | ifrs-full |
Number Of Shares Outstanding
NumberOfSharesOutstanding
|
589518 | shares |
| CY2020Q3 | kwe |
Issued Capital Including Share Offering Costs
IssuedCapitalIncludingShareOfferingCosts
|
10074449 | cad |
| CY2020Q3 | ifrs-full |
Issued Capital
IssuedCapital
|
9374563 | cad |
| CY2020Q1 | ifrs-full |
Share Issue Related Cost
ShareIssueRelatedCost
|
45283 | cad |
| ifrs-full |
Disclosure Of Number And Weighted Average Exercise Prices Of Other Equity Instruments Explanatory
DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory
|
<table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b># of<br/>Warrants</b></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Exercise<br/>Price</b></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Fair Value</b></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Weighted<br/>average<br/>remaining life<br/>(years)</b></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; width: 14%; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Expiry Date</b></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Warrants outstanding at December 31 2018 </span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><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; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Granted</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>6,500,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.20</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,192</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 3.25 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> January 1 2024 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Granted</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2,000,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.20</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>19,858</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 3.71 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right; border-bottom: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> June 14 2024 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Warrants outstanding at December 31, 2019</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,500,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,192</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in private placement</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>15,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.40</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2,265</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 1.33 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> January 30 2022 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in private placement</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>84,622</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.45</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>13,515</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 1.60 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> May 8 2022 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in asset acquisition (see Note 4)</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>750,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.50</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>180,000</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 2.29 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> June 12 2022 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued in private placement</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>235,428</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.70</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><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; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>60,340</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 1.77 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> July 9 2022 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Warrants outstanding at September 30, 2020</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>9,585,050</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 10%; text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>257,312</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 10%; text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> 3.22 </b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 14%; text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; background-color: #b6d2f6;"> </td> </tr> </table> | ||
| CY2018Q4 | kwe |
Number Of Warrants Outstanding
NumberOfWarrantsOutstanding
|
0 | shares |
| CY2018Q4 | kwe |
Weighted Average Exercise Price Of Warrants Outstanding In Share Based Payment Arrangement
WeightedAverageExercisePriceOfWarrantsOutstandingInShareBasedPaymentArrangement
|
0 | |
| CY2018Q4 | kwe |
Fair Value Of Warrants Outstanding
FairValueOfWarrantsOutstanding
|
0 | cad |
| CY2019Q4 | kwe |
Number Of Warrants Outstanding
NumberOfWarrantsOutstanding
|
8500000 | shares |
| CY2019Q4 | kwe |
Fair Value Of Warrants Outstanding
FairValueOfWarrantsOutstanding
|
1192 | cad |
| CY2020Q3 | kwe |
Number Of Warrants Outstanding
NumberOfWarrantsOutstanding
|
9585050 | shares |
| CY2020Q3 | kwe |
Fair Value Of Warrants Outstanding
FairValueOfWarrantsOutstanding
|
257312 | cad |
| CY2020Q3 | kwe |
Weighted Average Remaining Life Of Warrants Outstanding
WeightedAverageRemainingLifeOfWarrantsOutstanding
|
P3Y2M19D | |
| CY2019 | kwe |
Number Of Warrants Issued With Insignificant Fair Value
NumberOfWarrantsIssuedWithInsignificantFairValue
|
6500000 | shares |
| kwe |
Disclosure Of Weighted Average Assumptions Of Warrants Granted Explanatory
DisclosureOfWeightedAverageAssumptionsOfWarrantsGrantedExplanatory
|
<div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 60%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Warrants<br/>@ $0.20</b></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1/70 of stock price</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.044</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Volatility</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>66.75%</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Dividend Yield</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Nil</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Risk-free interest rate</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1.40%</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Expected life</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 5 </span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Weighted average fair value per warrant</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>0.0099</b></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> </tr> </table> </div> <div> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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><span><span><b>Warrants </b><br/><b>@ $0.40</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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><span><span><b>Warrants </b><br/><b>@ $0.45</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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><span><span><b>Warrants</b><br/><b>@ $0.70</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1/70 of stock price</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.40</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.50</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.70</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Volatility</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>68%</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>68%</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>67%</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Dividend Yield</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Nil</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Nil</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Nil</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Risk-free interest rate</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1.47%</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.27%</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.29%</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Expected life</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 2 </span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 2 </span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 2 </span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Estimated fair value per warrant</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>0.15</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>0.20</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>0.26</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> </table> </div> </div> | ||
| ifrs-full |
Description Of Maximum Term Of Options Granted For Sharebased Payment Arrangement
DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement
|
five years | ||
| ifrs-full |
Disclosure Of Number And Weighted Average Exercise Prices Of Share Options Explanatory
DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
|
<table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><b>Number of<br/>options</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><b>Weighted<br/>average<br/>exercise price</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Options outstanding at December 31, 2019</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; 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="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Granted</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>29,357</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>45.50</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Options from the Foremost qualifying transaction</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,224</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>32.90</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Exercised</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(1,743</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>35.00</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Options outstanding at September 30, 2020</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>28,838</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>45.50</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Options exercisable at September 30, 2020</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>7,474</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>42.00</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> </table> | ||
| CY2019Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
0 | share |
| ifrs-full |
Weighted Average Exercise Price Of Share Options Exercised In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019
|
35 | ||
| CY2020Q3 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
28838 | share |
| kwe |
Effect Of Shares Issuance For Equity Private Placements
EffectOfSharesIssuanceForEquityPrivatePlacements
|
45665 | shares | |
| CY2019 | kwe |
Effect Of Shares Issuance For Equity Private Placements
EffectOfSharesIssuanceForEquityPrivatePlacements
|
0 | shares |
| ifrs-full |
Disclosure Of Range Of Exercise Prices Of Outstanding Share Options Explanatory
DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory
|
<table border="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Range of<br/>exercise<br/>prices</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Number<br/>outstanding</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Weighted<br/>average<br/>remaining<br/>contractual<br/>life</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap; border-top: 0.75pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Number<br/>exercisable</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; border-top: 0.75pt solid #000000;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$33.00</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,224</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 2.71 </span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,224</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$35.00</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2,614</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 0.67 </span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$46.00</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>13,214</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 4.41 </span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3,304</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$49.00</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>11,786</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 4.79 </span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2,946</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>28,838</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> 4.15 </b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>7,474</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> </table> | ||
| CY2020Q3 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
28838 | share |
| ifrs-full |
Weighted Average Remaining Contractual Life Of Outstanding Share Options2019
WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019
|
P4Y1M24D | ||
| CY2020Q3 | ifrs-full |
Number Of Share Options Exercisable In Sharebased Payment Arrangement
NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
|
7474 | share |
| CY2020Q3 | kwe |
Stock Options Available For Grant Under Plan
StockOptionsAvailableForGrantUnderPlan
|
30113 | shares |
| ifrs-full |
Number Of Share Options Granted In Sharebased Payment Arrangement
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
|
29357 | share | |
| CY2019 | ifrs-full |
Number Of Share Options Granted In Sharebased Payment Arrangement
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
|
0 | share |
| ifrs-full |
Expense From Sharebased Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets
ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
|
283084 | cad | |
| CY2019 | ifrs-full |
Expense From Sharebased Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets
ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
|
0 | cad |
| CY2020Q3 | ifrs-full |
Weighted Average Fair Value At Measurement Date Share Options Granted
WeightedAverageFairValueAtMeasurementDateShareOptionsGranted
|
16.1 | cad |
| kwe |
Disclosure Of Weighted Average Assumptions Of Stock Options Granted Explanatory
DisclosureOfWeightedAverageAssumptionsOfStockOptionsGrantedExplanatory
|
<table border="0" cellspacing="0" style="width: 60%; border-collapse: collapse; font-size: 10pt;"> <tr> <td style="border-top: 0.75pt solid #000000; background-color: #e6efff; width: 91px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Stock price</span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; background-color: #e6efff; width: 107px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$28.00 to $49.00</span></span></span></span></td> </tr> <tr> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Exercise price</span></span></span></span></td> <td style="text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$28.00 to $49.00</span></span></span></span></td> </tr> <tr> <td style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Volatility</span></span></span></span></td> <td style="text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>67.71%</span></span></span></span></td> </tr> <tr> <td><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Dividend Yield</span></span></span></span></td> <td style="text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Nil</span></span></span></span></td> </tr> <tr> <td colspan="1" style="background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Risk-free interest rate</span></span></span></span></td> <td style="text-align: right; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>0.65%</span></span></span></span></td> </tr> <tr> <td colspan="1" style="border-bottom: 1.5pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Expected life (years)</span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> 4.15</span></span></span></span></td> </tr> <tr> <td> </td> <td style="text-align: right;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 1.5pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Weighted-average fair value per option</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> $ 16.10</b></span></span></span></span></td> </tr> </table> | ||
| ifrs-full |
Description Of Expected Volatility Share Options Granted
DescriptionOfExpectedVolatilityShareOptionsGranted
|
0.6771 | ||
| ifrs-full |
Expected Dividend As Percentage Share Options Granted
ExpectedDividendAsPercentageShareOptionsGranted
|
0 | ||
| ifrs-full |
Description Of Risk Free Interest Rate Share Options Granted
DescriptionOfRiskFreeInterestRateShareOptionsGranted
|
0.0065 | ||
| ifrs-full |
Description Of Option Life Share Options Granted
DescriptionOfOptionLifeShareOptionsGranted
|
4.15 | year | |
| CY2020Q3 | ifrs-full |
Weighted Average Fair Value At Measurement Date Share Options Granted
WeightedAverageFairValueAtMeasurementDateShareOptionsGranted
|
16.1 | cad |
| kwe |
Estimated Forfeiture Rate
EstimatedForfeitureRate
|
0 | ||
| kwe |
Options Granted At Different Forfeiture Rate
OptionsGrantedAtDifferentForfeitureRate
|
7143 | shares | |
| kwe |
Exercise Price Of Option Granted At Forfeiture Rate
ExercisePriceOfOptionGrantedAtForfeitureRate
|
49 | ||
| kwe |
Forfeiture Rate Default Percentage
ForfeitureRateDefaultPercentage
|
0.50 | ||
| ifrs-full |
Earnings Per Share Explanatory
EarningsPerShareExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>17.</b><span style="width: 7.4pt; display: inline-block;"> </span><b>Earnings (loss) per share</b></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>As disclosed in Note 1, the 1-for-70 Reverse Split effected on October 28, 2022 has been applied retrospectively herein.</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The following table summarizes the calculation of the weighted average basic number of basic and diluted common shares:</span></span></span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Nine months<br/>ended<br/>September 30,<br/>2020</b></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Twelve<br/>months ended<br/>December 31,<br/>2019</span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued common shares, beginning of period</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>383,996</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>Effect of shares issued from:</i></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Conversion of directors converted loans</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><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; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>101,174</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Conversion of parent company converted loans</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><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; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>126,055</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Exercise of options</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>447</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Conversion of convertible notes, including interest</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>7,126</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>21,769</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issuance for services</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,373</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issuance for technology acquisition (Note 4 (b))</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,272</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issuance of for equity private placements</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>45,665</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Qualifying transaction (Note 4(a))</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>752</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Weighted average number of basic common shares</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>440,631</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>249,001</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>Dilutive securities:</i></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Stock options</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><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; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Warrants</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Weighted average number of dilutive common shares</b></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>440,631</b></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>249,001</b></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> </table> </div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>At September 30, 2020 and December 31, 2019, all the stock options and warrants were anti-dilutive because of KWESST's net loss for both periods.</span></span></span></span></p> </div> | ||
| CY2022Q4 | kwe |
Description Of Reverse Stock Split
DescriptionOfReverseStockSplit
|
1-for-70 Reverse Split | |
| ifrs-full |
Disclosure Of Earnings Per Share Explanatory
DisclosureOfEarningsPerShareExplanatory
|
<div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Nine months<br/>ended<br/>September 30,<br/>2020</b></span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Twelve<br/>months ended<br/>December 31,<br/>2019</span></span></span></span></span></span></td> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issued common shares, beginning of period</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>383,996</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>Effect of shares issued from:</i></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Conversion of directors converted loans</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><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; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>101,174</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Conversion of parent company converted loans</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><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; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>126,055</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Exercise of options</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>447</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Conversion of convertible notes, including interest</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>7,126</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>21,769</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issuance for services</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,373</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issuance for technology acquisition (Note 4 (b))</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,272</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Issuance of for equity private placements</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>45,665</span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Qualifying transaction (Note 4(a))</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>752</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Weighted average number of basic common shares</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>440,631</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>249,001</b></span></span></span></span></td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>Dilutive securities:</i></span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Stock options</span></span></span></span></td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><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; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"><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; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Warrants</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Weighted average number of dilutive common shares</b></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>440,631</b></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>249,001</b></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> </table> </div> | ||
| CY2019Q4 | ifrs-full |
Number Of Shares Issued
NumberOfSharesIssued
|
383996 | shares |
| CY2018Q4 | ifrs-full |
Number Of Shares Issued
NumberOfSharesIssued
|
3 | shares |
| kwe |
Effect Of Shares Issued From Conversion Of Directors Converted Loans
EffectOfSharesIssuedFromConversionOfDirectorsConvertedLoans
|
0 | shares | |
| CY2019 | kwe |
Effect Of Shares Issued From Conversion Of Directors Converted Loans
EffectOfSharesIssuedFromConversionOfDirectorsConvertedLoans
|
101174 | shares |
| kwe |
Effect Of Shares Issued From Conversion Of Parent Company Converted Loans
EffectOfSharesIssuedFromConversionOfParentCompanyConvertedLoans
|
0 | shares | |
| CY2019 | kwe |
Effect Of Shares Issued From Conversion Of Parent Company Converted Loans
EffectOfSharesIssuedFromConversionOfParentCompanyConvertedLoans
|
126055 | shares |
| kwe |
Effect Of Shares Issued From Exercise Of Options
EffectOfSharesIssuedFromExerciseOfOptions
|
447 | shares | |
| CY2019 | kwe |
Effect Of Shares Issued From Exercise Of Options
EffectOfSharesIssuedFromExerciseOfOptions
|
0 | shares |
| kwe |
Effect Of Shares Issued From Conversion Of Convertible Notes Including Interest
EffectOfSharesIssuedFromConversionOfConvertibleNotesIncludingInterest
|
7126 | shares | |
| kwe |
Effect Of Shares Issued From Qualifying Transaction
EffectOfSharesIssuedFromQualifyingTransaction
|
752 | shares | |
| CY2019 | kwe |
Effect Of Shares Issued From Qualifying Transaction
EffectOfSharesIssuedFromQualifyingTransaction
|
0 | shares |
| ifrs-full |
Weighted Average Shares
WeightedAverageShares
|
440631 | shares | |
| ifrs-full |
Adjustments For Increase Decrease In Contract Liabilities
AdjustmentsForIncreaseDecreaseInContractLiabilities
|
7053 | cad | |
| CY2019 | ifrs-full |
Adjustments For Increase Decrease In Contract Liabilities
AdjustmentsForIncreaseDecreaseInContractLiabilities
|
0 | cad |
| CY2019 | ifrs-full |
Weighted Average Shares
WeightedAverageShares
|
249001 | shares |
| ifrs-full |
Dilutive Effect Of Share Options On Number Of Ordinary Shares
DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares
|
0 | shares | |
| CY2019 | ifrs-full |
Dilutive Effect Of Share Options On Number Of Ordinary Shares
DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares
|
0 | shares |
| kwe |
Dilutive Effect Of Warrants On Number Of Ordinary Shares
DilutiveEffectOfWarrantsOnNumberOfOrdinaryShares
|
0 | shares | |
| CY2019 | kwe |
Dilutive Effect Of Warrants On Number Of Ordinary Shares
DilutiveEffectOfWarrantsOnNumberOfOrdinaryShares
|
0 | shares |
| ifrs-full |
Adjusted Weighted Average Shares
AdjustedWeightedAverageShares
|
440631 | shares | |
| CY2019 | ifrs-full |
Adjusted Weighted Average Shares
AdjustedWeightedAverageShares
|
249001 | shares |
| ifrs-full |
Disclosure Of Revenue Explanatory
DisclosureOfRevenueExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>18.</b><span style="width: 7.4pt; display: inline-block;"> </span><b>Revenue</b></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The following table presents the key streams of revenue for KWESST:</span></span></span></span></p> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Nine months<br/>ended<br/>September 30,<br/>2020</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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><span><span>Twelve months<br/>ended<br/>December 31,<br/>2019</span></span></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Systems</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>835,097</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>472,749</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Other</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>26,820</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>36,399</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>861,917</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>509,148</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Revenue allocated to remaining performance obligations represents contracted revenue that has not yet been recognized ("contracted not yet recognized") and includes unearned revenue and amounts that will be invoiced and recognized as revenue in future periods. At September 30, 2020, KWESST's contracted not yet recognized revenue was $233,193, of which 100% of this amount is expected to be recognized over the next 12 months.</span></span></span></span></p> </div> | ||
| ifrs-full |
Disclosure Of Disaggregation Of Revenue From Contracts With Customers Explanatory
DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
|
<table border="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Nine months<br/>ended<br/>September 30,<br/>2020</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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><span><span>Twelve months<br/>ended<br/>December 31,<br/>2019</span></span></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Systems</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>835,097</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>472,749</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Other</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>26,820</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>36,399</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>861,917</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; 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="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>509,148</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | ||
| ifrs-full |
Revenue
Revenue
|
861917 | cad | |
| CY2019 | ifrs-full |
Revenue
Revenue
|
509148 | cad |
| kwe |
Contract Revenue Not Yet Recognized
ContractRevenueNotYetRecognized
|
233193 | cad | |
| ifrs-full |
Disclosure Of Income Tax Explanatory
DisclosureOfIncomeTaxExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>19.</b><span style="width: 7.4pt; display: inline-block;"> </span><b>Income tax recovery</b></span></span></span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>a)<span style="width: 9.4pt; text-indent: 0pt; display: inline-block;"> </span>Reconciliation of effective income tax rate</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>KWESST's effective income tax rate differs from the statutory rate of 26.5% that would be obtained by applying the combined Canadian basic federal and provincial income tax rate to loss before income taxes. These differences result from the following:</span></span></span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Nine months<br/>ended<br/>September 30,<br/>2020</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span>Twelve months<br/>ended<br/>December 31,<br/>2019</span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>(Adjusted - see </b><br/><b>Note 8)</b></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span> (Restated - see<br/>Note 25) </span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><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="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(3,536,778</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(1,147,280</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; 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="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Expected statutory tax rate</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>26.5%</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>26.5%</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Expected tax recovery resulting from loss</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(937,246</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(304,029</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; 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="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Increase (reduction) in income taxes resulting from:</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Non-deductible expenses</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>275,273</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>28,115</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Unrecognized temporary differences</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>661,973</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>275,914</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>-</span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> </table> </div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>KWESST claims research and development deductions and related Investment Tax Credits ("ITC") for tax purposes based on management's interpretation of the applicable legislation in the Income Tax Act of Canada. These claims are subject to audit by the Canada Revenue Agency ("CRA") and any adjustments that results could affect ITCs recorded in the consolidated financial statements. During the nine months ended September 30, 2020, KWESST recognized estimated investment tax credits of $127,325 for the current period and the twelve months ended December 31, 2019. This was presented as a reduction to R&D consulting and material costs in the consolidated statements of net loss and comprehensive loss.</span></span></span></span></p> <div> </div> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>b)<span style="width: 8.89pt; text-indent: 0pt; display: inline-block;"> </span>Deferred tax balances</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The following tables deferred tax assets (liabilities) have been recognized in the consolidated financial statements:</span></span></span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Balance at<br/>December 31,<br/>2019</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Recognized in<br/>profit or loss</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Recognized in<br/>equity</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Balance at<br/>September 30,<br/>2020</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>Deferred tax assets (liabilities):</i></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Net operating loss carryforwards</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>-</b></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>48,045</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>-</b></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>48,045</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><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="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>-</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(48,045</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(48,045</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>-</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>-</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>-</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>-</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> </table> </div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>c)<span style="width: 10.01pt; text-indent: 0pt; display: inline-block;"> </span>Unrecognized net deferred tax assets</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Deferred taxes reflect the impact of loss carryforwards and of temporary differences between amounts of assets and liabilities for financial reporting purposes and such amounts as measured by enacted tax laws. However, KWESST has not recorded net deferred tax assets at September 30, 2020 and December 31, 2019, due to the uncertainty involved in determining whether these deferred tax assets will be realized upon expiration due to KWESST's limited history and operating losses since its inception.</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The following is a summary of KWESST's unrecognized deductible temporary differences:</span></span></span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Balance at</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 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><span><span><b>Balance at </b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>September 30,</b></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>December 31, </b></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>2020</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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><span><span><b>2019</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Net operating loss carryforwards</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>4,279,494</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>2,111,531</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Share issuance costs</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>1,496,239</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>17,281</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Scientific research and development expenditures</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>218,235</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>170,940</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Other</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>46,891</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>22,106</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>6,040,859</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>2,321,858</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> <p style="margin: 0pt;"> </p> </div> <div> </div> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>d)<span style="width: 8.89pt; text-indent: 0pt; display: inline-block;"> </span>Available net operating losses</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>At September 30, 2020, KWESST has the following net operating losses in Canada available to reduce future year's taxable income which expire as follows:</span></span></span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 30%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt 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>Year of expiry</span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Amount</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b> </b></span></span></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2036</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>512,163</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2037</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>611,677</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2038</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>1,174,797</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2039</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>1,829,518</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2040</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 32%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>332,641</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 32%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>4,460,796</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> </table> </div> </div> </div> | ||
| ifrs-full |
Applicable Tax Rate
ApplicableTaxRate
|
0.265 | ||
| kwe |
Disclosure Of Reconciliation Of Effective Income Tax Rate Explanatory
DisclosureOfReconciliationOfEffectiveIncomeTaxRateExplanatory
|
<div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Nine months<br/>ended<br/>September 30,<br/>2020</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span>Twelve months<br/>ended<br/>December 31,<br/>2019</span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>(Adjusted - see </b><br/><b>Note 8)</b></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span> (Restated - see<br/>Note 25) </span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><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="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(3,536,778</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(1,147,280</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; 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="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Expected statutory tax rate</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>26.5%</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>26.5%</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Expected tax recovery resulting from loss</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(937,246</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(304,029</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; 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="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Increase (reduction) in income taxes resulting from:</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Non-deductible expenses</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>275,273</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>28,115</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Unrecognized temporary differences</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>661,973</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>275,914</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #b6d2f6;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%; text-align: right;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span>-</span></span></span></td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> </table> </div> | ||
| ifrs-full |
Accounting Profit
AccountingProfit
|
-3536778 | cad | |
| CY2019 | ifrs-full |
Accounting Profit
AccountingProfit
|
-1147280 | cad |
| ifrs-full |
Applicable Tax Rate
ApplicableTaxRate
|
0.265 | ||
| CY2019 | ifrs-full |
Applicable Tax Rate
ApplicableTaxRate
|
0.265 | |
| ifrs-full |
Tax Expense Income At Applicable Tax Rate
TaxExpenseIncomeAtApplicableTaxRate
|
-937246 | cad | |
| CY2019 | ifrs-full |
Tax Expense Income At Applicable Tax Rate
TaxExpenseIncomeAtApplicableTaxRate
|
-304029 | cad |
| ifrs-full |
Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss
TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
|
275273 | cad | |
| CY2019 | ifrs-full |
Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss
TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
|
28115 | cad |
| kwe |
Tax Effect Of Unrecognized Temporary Differences
TaxEffectOfUnrecognizedTemporaryDifferences
|
661973 | cad | |
| CY2019 | kwe |
Tax Effect Of Unrecognized Temporary Differences
TaxEffectOfUnrecognizedTemporaryDifferences
|
275914 | cad |
| ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
0 | cad | |
| CY2019 | ifrs-full |
Income Tax Expense Continuing Operations
IncomeTaxExpenseContinuingOperations
|
0 | cad |
| CY2020Q3 | kwe |
Investment Tax Credits Refundable
InvestmentTaxCreditsRefundable
|
127325 | cad |
| CY2019 | ifrs-full |
Adjustments For Decrease Increase In Other Assets
AdjustmentsForDecreaseIncreaseInOtherAssets
|
-150000 | cad |
| ifrs-full |
Adjustments For Increase Decrease In Trade Account Payable
AdjustmentsForIncreaseDecreaseInTradeAccountPayable
|
393202 | cad | |
| CY2019 | ifrs-full |
Adjustments For Increase Decrease In Trade Account Payable
AdjustmentsForIncreaseDecreaseInTradeAccountPayable
|
86519 | cad |
| ifrs-full |
Disclosure Of Deferred Taxes Explanatory
DisclosureOfDeferredTaxesExplanatory
|
<div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Balance at<br/>December 31,<br/>2019</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Recognized in<br/>profit or loss</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b>Recognized in<br/>equity</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Balance at<br/>September 30,<br/>2020</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>Deferred tax assets (liabilities):</i></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Net operating loss carryforwards</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>-</b></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>48,045</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>-</b></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>48,045</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><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="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>-</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(48,045</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(48,045</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>-</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>-</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>-</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><b>-</b></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> </table> </div> | ||
| CY2019Q4 | ifrs-full |
Deferred Tax Liability Asset
DeferredTaxLiabilityAsset
|
0 | cad |
| kwe |
Deferred Tax Assets Liabilities Arising On Business Combination
DeferredTaxAssetsLiabilitiesArisingOnBusinessCombination
|
0 | cad | |
| ifrs-full |
Deferred Tax Expense Income Recognised In Profit Or Loss
DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
|
0 | cad | |
| CY2020Q3 | ifrs-full |
Deferred Tax Liability Asset
DeferredTaxLiabilityAsset
|
0 | cad |
| ifrs-full |
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits Explanatory
DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
|
<div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Balance at</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 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><span><span><b>Balance at </b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>September 30,</b></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>December 31, </b></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>2020</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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><span><span><b>2019</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Net operating loss carryforwards</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>4,279,494</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>2,111,531</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Share issuance costs</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>1,496,239</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>17,281</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Scientific research and development expenditures</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>218,235</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>170,940</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Other</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>46,891</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>22,106</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>6,040,859</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>2,321,858</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> | ||
| CY2020Q3 | ifrs-full |
Unused Tax Losses For Which No Deferred Tax Asset Recognised
UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
|
4279494 | cad |
| CY2019Q4 | ifrs-full |
Unused Tax Losses For Which No Deferred Tax Asset Recognised
UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
|
2111531 | cad |
| CY2020Q3 | ifrs-full |
Deductible Temporary Differences For Which No Deferred Tax Asset Is Recognised
DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised
|
6040859 | cad |
| CY2019Q4 | ifrs-full |
Deductible Temporary Differences For Which No Deferred Tax Asset Is Recognised
DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised
|
2321858 | cad |
| kwe |
Disclosure Of Net Operating Losses Explanatory
DisclosureOfNetOperatingLossesExplanatory
|
<div> <table border="0" cellspacing="0" style="width: 30%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt 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>Year of expiry</span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Amount</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b> </b></span></span></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2036</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>512,163</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2037</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>611,677</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2038</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>1,174,797</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2039</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 32%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>1,829,518</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2040</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 32%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>332,641</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 32%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>4,460,796</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> </b></span></span></span></span></td> </tr> </table> </div> | ||
| ifrs-full |
Disclosure Of Fair Value Of Financial Instruments Explanatory
DisclosureOfFairValueOfFinancialInstrumentsExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>20.</b><span style="width: 7.4pt; display: inline-block;"> </span><b>Financial instruments</b></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Fair value of financial instruments</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The fair values of KWESST's cash, trade and other receivables, accounts payables and accrued liabilities, lease deposits (included in non-current other assets), related parties, and convertible notes approximate carrying value because of the short-term nature of these instruments.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The lease deposits, convertible notes, and lease obligations were recorded at fair value at initial recognition. Subsequently, these were measured at amortized cost and accreted to their nominal value over their respective terms.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial derivative liabilities are the only instruments classified as a Level 2 in the fair value hierarchy, as a result of measuring its fair value at each reporting date using the Black-Scholes pricing model. Under IFRS, the levels of fair value hierarchy is as follows:</span></span></p> <p style="margin-left: 18pt; margin-bottom: 0pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Level 1: Unadjusted quoted prices in active markets for identical assets or liabilities;</span></span></p> <p style="margin-top: 0pt; margin-left: 18pt; margin-bottom: 0pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Level 2: Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and</span></span></p> <p style="margin-top: 0pt; margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Level 3: inputs for the asset or liability that are not observable market data (unobservable inputs).</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Financial risk management</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Company is exposed to a number of financial risks arising through the normal course of business as well as through its financial instruments. The Company's overall business strategies, tolerance of risk and general risk management philosophy are determined by the directors in accordance with prevailing economic and operating conditions.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>(a)</i><span style="width: 2.48pt; display: inline-block;"> </span><i>Interest rate risk</i></span></span></p> <p style="margin-left: 18pt; 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 of cash flows of a financial instrument will fluctuate because of changes in market interest rates. KWESST's related party loans have fixed interest rate terms and therefore KWESST is not exposed to interest rate risk.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>(b)</i><span style="width: 2.48pt; display: inline-block;"> </span><i>Foreign currency risk</i></span></span></p> <div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Foreign currency risk is the risk that the future cash flows or fair value of the Company's financial instruments that are denominated in a currency that is not KWESST's functional currency will fluctuate due to a change in foreign exchange rates.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the nine months ended September 30 2020, KWESST's revenue was substantially denominated in US dollar driven by contracts with U.S. prime contractors in the defense sector. Accordingly, KWESST is exposed to the US dollar currency. A significant change in the US dollar currency could have a significant effect on KWESST's financial performance, financial position and cash flows. Currently, KWESST does not use derivative instruments to hedge its US dollar exposure.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">At September 30, 2020, KWESST had the following net US dollar exposure:</span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 60%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Total USD</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Assets</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">222,262</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Liabilities</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(88,019</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Net exposure at September 30, 2020</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>134,243</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Impact to profit or loss if 5% movement in the US dollar</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>6,712</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">During the nine months ended September 30, 2020, KWESST recorded foreign exchange loss of $13,937 (12 months in 2019: $982 loss)</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>(c)</i><span style="width: 3.04pt; display: inline-block;"> </span><i>Credit risk</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Credit risk is the risk of financial loss to the Company if a counterparty to a financial instrument fails to meet its contractual obligations. KWESST's credit risk exposure is limited to cash, and trade and other receivables. Refer to Note 5 for the breakdown of KWESST's trade and other receivables. KWESST enters into contracts with large, financially sound US general contractors, which mitigates the credit risk. Since September 30, 2020, KWESST has fully collected from the U.S. customer. The remaining receivable is due from the Canadian Federal and Provincial Government for sales tax recoverable and investment tax credits.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>(d) Liquidity risk</i></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Liquidity risk is the risk that KWESST will be unable to meet its financial obligations as they become due. KWESST's objective is to ensure that it has sufficient cash to meet its near term obligation when they become due, under both normal and stressed condition, without incurring unacceptable losses or risking reputational damage to KWESST. A key risk in managing liquidity is the degree of uncertainty in KWESST's cash flows due to its early stage in operations and the need for additional capital to fund its business strategies (see Note 2(a)).</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">At September 30, 2020, KWESST had approximately $3.1 million cash and $2.9 million in working capital (current assets less current liabilities).</span></span></p> </div> | ||
| ifrs-full |
Disclosure Of Detailed Information About Financial Instruments Explanatory
DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory
|
<div> <table border="0" cellspacing="0" style="width: 60%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Total USD</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Assets</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">222,262</span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Liabilities</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(88,019</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Net exposure at September 30, 2020</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>134,243</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Impact to profit or loss if 5% movement in the US dollar</span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>6,712</b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> | ||
| ifrs-full |
Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss
GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
|
-13937 | cad | |
| CY2019 | ifrs-full |
Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss
GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
|
-982 | cad |
| CY2020Q3 | ifrs-full |
Cash
Cash
|
3100000 | cad |
| CY2020Q3 | kwe |
Working Capital Deficiency
WorkingCapitalDeficiency
|
2900000 | cad |
| ifrs-full |
Disclosure Of Cash Flow Statement Explanatory
DisclosureOfCashFlowStatementExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>21. </b><span style="width: 4.62pt; display: inline-block;"> </span><b>Supplemental cash flow information</b></span></span></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>The following table presents changes in non-cash working capital:</span></span></span></span></span></span></p> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Nine months ended<br/>September 30, </b><br/><b>2020</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; padding-left: 6pt;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span>Twelve months ended<br/>December 31,<br/>2019</span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; padding-left: 6pt;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>(As restated - see Note 25)</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Trade and other receivables</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>$</b></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>(257,588</span></span></b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>)</b></span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(41,465</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Prepaid expenses and other</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>(387,762</span></span></b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>)</b></span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 6pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(36,629</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Other assets</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>-</span></span></b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 6pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Accounts payable and accrued liabilities</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>393,202</span></span></b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 6pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>86,519</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Deferred revenue</span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>7,053</span></span></b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 6pt;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>$</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>(245,095</span></span></b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>)</span></span></span></span></b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(141,575</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> </table> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>The following is a summary of non-cash items that were excluded from the consolidated statements of cash flows for the nine months ended September 30, 2020:</span></span></span></span></span></span></p> <ul style="padding-left: 0pt; list-style-type: disc;"> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$358,178 of right-of-use asset and lease obligations relating to the new office lease;</span></span></span></span></span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$139,787 of right-of-use asset and $157,315 lease obligations de-recognized from KWESST's consolidated financial position relating to the former lease office;</span></span></span></span></span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$347,280 of KWESST's common shares and warrants for the asset acquisition of GhostStep® Technology;</span></span></span></span></span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$255,718 of convertible notes, including accrued interest, settled in KWESST's common shares;</span></span></span></span></span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$322,779 of share offering costs settled in KWESST's common shares;</span></span></span></span></span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$41,155 of options adjustment due to QT (see note 4(a)); and</span></span></span></span></span></span></li> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$17,531 fair value of options exercised and transferred to KWESST's common shares.</span></span></span></span></span></span></li> </ul> <p style="margin-left: 18pt; margin-bottom: 0pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>The following is a summary of non-cash items that were excluded from the consolidated statements of cash flows for the twelve months ended December 31, 2019:</span></span></span></span></span></span></p> <ul style="padding-left: 0pt; margin-top: 0pt; list-style-type: disc; margin-bottom: 0pt;"> <li style="margin-left: 48.9pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$1,290,255 common shares and warrants for loans.</span></span></span></span></span></span></li> </ul> </div> | ||
| kwe |
Disclosure Of Non Cash Working Capital Explanatory
DisclosureOfNonCashWorkingCapitalExplanatory
|
<table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Nine months ended<br/>September 30, </b><br/><b>2020</b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; padding-left: 6pt;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span>Twelve months ended<br/>December 31,<br/>2019</span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; padding-left: 6pt;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>(As restated - see Note 25)</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Trade and other receivables</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>$</b></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>(257,588</span></span></b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>)</b></span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(41,465</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Prepaid expenses and other</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>(387,762</span></span></b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>)</b></span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 6pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(36,629</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Other assets</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>-</span></span></b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 6pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Accounts payable and accrued liabilities</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>393,202</span></span></b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; padding-left: 6pt;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>86,519</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Deferred revenue</span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>7,053</span></span></b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 6pt;"> </td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>$</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>(245,095</span></span></b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span>)</span></span></span></span></b></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; padding-left: 6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(141,575</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> </table> | ||
| ifrs-full |
Adjustments For Decrease Increase In Trade And Other Receivables
AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables
|
-257588 | cad | |
| CY2019 | ifrs-full |
Adjustments For Decrease Increase In Trade And Other Receivables
AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables
|
-41465 | cad |
| ifrs-full |
Adjustments For Decrease Increase In Prepaid Expenses
AdjustmentsForDecreaseIncreaseInPrepaidExpenses
|
-387762 | cad | |
| CY2019 | ifrs-full |
Adjustments For Decrease Increase In Prepaid Expenses
AdjustmentsForDecreaseIncreaseInPrepaidExpenses
|
-36629 | cad |
| ifrs-full |
Adjustments For Decrease Increase In Other Assets
AdjustmentsForDecreaseIncreaseInOtherAssets
|
0 | cad | |
| ifrs-full |
Increase Decrease In Working Capital
IncreaseDecreaseInWorkingCapital
|
245095 | cad | |
| CY2019 | ifrs-full |
Increase Decrease In Working Capital
IncreaseDecreaseInWorkingCapital
|
141575 | cad |
| kwe |
Right Of Use Asset And Lease Obligations Relating To New Office Lease
RightOfUseAssetAndLeaseObligationsRelatingToNewOfficeLease
|
358178 | cad | |
| kwe |
Termination Of Right Of Use Assets
TerminationOfRightOfUseAssets
|
139787 | cad | |
| kwe |
Termination Of Lease Liability
TerminationOfLeaseLiability
|
157315 | cad | |
| kwe |
Stock Issued During Period Value Shares And Warrants Issued On Assets Acquisition
StockIssuedDuringPeriodValueSharesAndWarrantsIssuedOnAssetsAcquisition
|
347280 | cad | |
| kwe |
Convertible Notes Converted Into Common Shares
ConvertibleNotesConvertedIntoCommonShares
|
255718 | cad | |
| CY2019Q4 | ifrs-full |
Other Borrowings
OtherBorrowings
|
210819 | cad |
| kwe |
Share Offering Costs
ShareOfferingCosts
|
322779 | cad | |
| kwe |
Stock Issued During Period Value Shares From Foremosts Qualifying Transaction
StockIssuedDuringPeriodValueSharesFromForemostsQualifyingTransaction
|
41155 | cad | |
| kwe |
Fair Value Of Options Exercised And Transferred
FairValueOfOptionsExercisedAndTransferred
|
17531 | cad | |
| CY2019 | kwe |
Issue Of Shares And Warrants For Loan
IssueOfSharesAndWarrantsForLoan
|
1290255 | cad |
| ifrs-full |
Disclosure Of Operating Segments Explanatory
DisclosureOfOperatingSegmentsExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>22. </b><span style="width: 4.62pt; display: inline-block;"> </span><b>Segmented information</b></span></span></span></span></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>KWESST's Executive Chairman has been identified as the chief operating decision maker. The Executive Chairman evaluates the performance of the Company and allocates resources based on the information provided by KWESST's internal management system at a consolidated level. KWESST has determined that it has only one operating segment.</span></span></span></span></span></span></span></span></p> <div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><i>Geographic information</i></span></span></span></span></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>The following table presents external revenue on a geographic basis:</span></span></span></span></span></span></span></span></p> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><span><span><b>Nine months<br/>ended<br/>September 30,<br/>2020</b></span></span></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><span><span><span><span>Twelve months<br/>ended<br/>December 31,<br/>2019</span></span></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>United States</span></span></span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>$</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>835,097</b></span></span></span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>$</span></span></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>472,749</span></span></span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>Canada</span></span></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>26,820</b></span></span></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>36,399</span></span></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>$</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>861,917</b></span></span></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>$</span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>509,148</span></span></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>All of KWESST's property and equipment are located in Canada, including the right-of-use assets.</span></span></span></span></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><i>Concentration of customers information</i></span></span></span></span></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>For the nine months ended September 30, 2020, two customers accounted for the revenue based in the United States. For the twelve months ended December ended December 31, 2019, one customer accounted for the revenues based in United States.</span></span></span></span></span></span></span></span></p> </div> | ||
| ifrs-full |
Disclosure Of Geographical Areas Explanatory
DisclosureOfGeographicalAreasExplanatory
|
<table border="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><span><span><b>Nine months<br/>ended<br/>September 30,<br/>2020</b></span></span></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 0.75pt 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><span><span><span><span><span><span>Twelve months<br/>ended<br/>December 31,<br/>2019</span></span></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>United States</span></span></span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>$</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>835,097</b></span></span></span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>$</span></span></span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>472,749</span></span></span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>Canada</span></span></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>26,820</b></span></span></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>36,399</span></span></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>$</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>861,917</b></span></span></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>$</span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>509,148</span></span></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | ||
| ifrs-full |
Revenue
Revenue
|
861917 | cad | |
| CY2019 | ifrs-full |
Revenue
Revenue
|
509148 | cad |
| ifrs-full |
Disclosure Of Objectives Policies And Processes For Managing Capital Explanatory
DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>23. </b><span style="width: 4.62pt; display: inline-block;"> </span><b>Capital management</b></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>KWESST's objective in managing its capital is to safeguard its ability to continue as a going concern and to sustain future development of the business. The Company's senior management is responsible for managing the capital through regular review of financial information to ensure sufficient resources are available to meet operating requirements and investments to support its growth strategy. The Board of Directors is responsible for overseeing this process. From time to time, KWESST could issue new common shares or debt to maintain or adjust its capital structure. KWESST is not subject to any externally imposed capital requirements.</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>KWESST's capital is composed of the following:</span></span></span></span></p> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 70%;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 50%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>September 30,<br/>2020</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap; width: 2%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>December 31,<br/>2019</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; white-space: nowrap; width: 50%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(Adjusted - See </b><br/><b>Note 8)</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; width: 22%;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Debt:</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Related party loans</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>218,276</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; 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="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>289,828</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Borrowings</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>32,273</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Lease obligations</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>352,037</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>202,686</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Convertible notes</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>210,819</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Equity:</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Share capital</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>9,374,563</b></span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>2,284,353</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span> Contributed surplus</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>583,878</b></span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>21,050</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span> Accumulated deficit</span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>(6,073,577</b></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>)</b></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>(2,536,799</span></span></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 50%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>$</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>4,487,450</b></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>471,937</span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> </div> | ||
| kwe |
Disclosure Of Detailed Information About Capital Management Explanatory
DisclosureOfDetailedInformationAboutCapitalManagementExplanatory
|
<table border="0" cellspacing="0" style="width: 70%;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 50%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>September 30,<br/>2020</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap; width: 2%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>December 31,<br/>2019</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; white-space: nowrap; width: 50%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(Adjusted - See </b><br/><b>Note 8)</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; width: 22%;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Debt:</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Related party loans</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>218,276</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; 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="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>289,828</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Borrowings</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>32,273</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Lease obligations</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>352,037</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>202,686</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Convertible notes</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>-</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>210,819</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>Equity:</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"> </td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span> Share capital</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>9,374,563</b></span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>2,284,353</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span> Contributed surplus</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>583,878</b></span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>21,050</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 50%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span> Accumulated deficit</span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>(6,073,577</b></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>)</b></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span>(2,536,799</span></span></span></span></span></span></span></span></td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 50%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>$</b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>4,487,450</b></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 22%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>471,937</span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> | ||
| CY2020Q3 | ifrs-full |
Amounts Payable Related Party Transactions
AmountsPayableRelatedPartyTransactions
|
218276 | cad |
| CY2019Q4 | ifrs-full |
Amounts Payable Related Party Transactions
AmountsPayableRelatedPartyTransactions
|
289828 | cad |
| CY2020Q3 | ifrs-full |
Borrowings
Borrowings
|
32273 | cad |
| CY2019Q4 | ifrs-full |
Borrowings
Borrowings
|
0 | cad |
| CY2020Q3 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
352037 | cad |
| CY2019Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
202686 | cad |
| CY2020Q3 | ifrs-full |
Other Borrowings
OtherBorrowings
|
0 | cad |
| CY2020Q3 | ifrs-full |
Issued Capital
IssuedCapital
|
9374563 | cad |
| CY2019Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
2284353 | cad |
| CY2020Q3 | ifrs-full |
Additional Paidin Capital
AdditionalPaidinCapital
|
583878 | cad |
| CY2019Q4 | ifrs-full |
Additional Paidin Capital
AdditionalPaidinCapital
|
21050 | cad |
| CY2020Q3 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-6073577 | cad |
| CY2019Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-2536799 | cad |
| CY2020Q3 | kwe |
Capital
Capital
|
4487450 | cad |
| CY2019Q4 | kwe |
Capital
Capital
|
471937 | cad |
| ifrs-full |
Disclosure Of Commitments And Contingent Liabilities Explanatory
DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>24.</b><span style="width: 7.4pt; display: inline-block;"> </span><b>Commitments and contingencies</b></span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>a)</b><span style="width: 5.81pt; text-indent: 0pt; display: inline-block;"> </span><b>Minimum royalties</b></span></span></p> <p style="margin-left: 18pt; margin-bottom: 0pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">On November 18, 2019, KWESST entered into a non-exclusive license agreement with a third party for its product named DroneBullet, a drone whose principal function and operation is acting as a projectile to intercept aerial threats using kinetic force. Under this license agreement, KWESST will pay 8% royalty on annual sales of the DroneBullet to the third party, subject to the following minimum annual payments.</span></span></p> <ul style="padding-left: 0pt; margin-top: 0pt; list-style-type: disc;"> <li style="margin-left: 45.6pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$150,000 for March 31, 2020 to December 31, 2020;</span></span></li> <li style="margin-left: 45.6pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$200,000 for January 1, 2021 to December 31, 2021;</span></span></li> <li style="margin-left: 45.6pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$300,000 for January 1, 2022 to December 31, 2022;</span></span></li> <li style="margin-left: 45.6pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$400,000 for January 1, 2023 to December 31, 2023; and</span></span></li> <li style="margin-left: 45.6pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$500,000 for January 1, 2024 to December 31, 2024.</span></span></li> </ul> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In accordance with this license agreement, KWESST paid $150,000 advanced royalty to the third party in 2019 (see Note 25). Due to delays in completing a fully functional DroneBullet, the third party delayed its minimum annual royalty payment. In light of this delay, KWESST and the third party are currently renegotiating the contract to amend certain terms, including the timing for the first minimum annual payment.</span></span></p> <p style="margin-left: 18pt; text-align: justify; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">This agreement will expire on March 31, 2025. The agreement was amended subsequent to September 30, 2020 (see Note 26(c)).</span></span></p> </div> | ||
| kwe |
Disclosure Of Restatement Of Previously Reported Audited Financial Statements Explanatory
DisclosureOfRestatementOfPreviouslyReportedAuditedFinancialStatementsExplanatory
|
<div> <p style="margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>25. </b><span style="width: 4.62pt; display: inline-block;"> </span><b>Restatement of previously reported audited financial statements</b></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Subsequent to the issuance of the previously reported audited financial statements for the year ended December 31, 2019, management discovered an error with the accounting for a $150,000 advanced royalty paid to a third party. This advanced royalty payment was an advance on future royalty payments under the licencing agreement (see Note<i> </i>24) and therefore this payment should have been recognized as non-current other asset rather than a charge to profit or loss. It is classified as non-current because the application of the advanced royalty is limited to sales royalties in excess of the minimum annual royalties, subject to a maximum of $50,000 per year.</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>The following tables summarizes the effects of the adjustments described above.</span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Line item on the consolidated statements of financial position and consolidated statement of changes in shareholders' equity:</span></span></span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>As at</span></span></span></span></td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> As at </b></span></span></span></span></td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; 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> December 31, 2019</span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; 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>Adjustment</span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> December 31, 2019 </b></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(Previously Reported)</i></span></span></span></span></td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i><b> (As restated) </b></i></span></span></span></span></td> <td style="text-align: center; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Other assets</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; 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="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>150,000</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Non-current assets</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>254,594</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>404,594</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total assets</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>550,087</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>700,087</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Deficit</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(2,686,799</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(2,536,799</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total shareholders' equity (deficit)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(381,396</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(231,396</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total liabilities and shareholders' equity (deficit)</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>550,087</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>700,087</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> </table> </div> </div> <p style="margin: 0pt;"> </p> <div> </div> <p style="margin: 10pt 0pt 10pt 18pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Line item on the consolidated statements of net loss and comprehensive loss:</span></span></span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Year ended</span></span></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b> Year ended </b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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><span><span> December 31,<br/>2019</span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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><span><span>Adjustment</span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b> December 31, </b><br/><b>2019 </b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(Previously Reported)</i></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i><b> (As restated) </b></i></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>General and administrative expenses</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; 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="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>547,990</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>397,990</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total operating expenses</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,588,376</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>1,438,376</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Operating loss</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(1,164,329</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(1,014,329</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><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="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(1,297,280</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(1,147,280</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Net loss and comprehensive loss</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(1,297,280</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(1,147,280</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Net loss per share</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(5.21</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(4.61</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> </table> </div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Line item on the consolidated statements of cash flows:</span></span></span></span></p> <div style="margin-left: 18pt;"> <div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 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><span><span>Twelve months<br/>ended</span></span></span></span></span></span></td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b> Twelve months<br/>ended </b></span></span></span></span></span></span></td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; 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><span><span> December 31, 2019</span></span></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; 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><span><span>Adjustment</span></span></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b> December 31, 2019 </b></span></span></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(Previously Reported)</i></span></span></span></span></td> <td style="text-align: center; vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i><b> (As restated) </b></i></span></span></span></span></td> <td style="text-align: center; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Net loss per share</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; 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="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(1,297,280</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(1,147,280</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Changes in non-cash working capital items</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,425</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(150,000</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(141,575</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> </table> </div> </div> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>This non-current asset of $150,000 was subsequently written off.</span></span></span></span></p> </div> | ||
| CY2019 | kwe |
Maximum Royalty Payments
MaximumRoyaltyPayments
|
50000 | cad |
| kwe |
Disclosure Of Detailed Information About Effects Of Restatement Adjustments On Consolidated Statements Of Financial Position Explanatory
DisclosureOfDetailedInformationAboutEffectsOfRestatementAdjustmentsOnConsolidatedStatementsOfFinancialPositionExplanatory
|
<div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>As at</span></span></span></span></td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> As at </b></span></span></span></span></td> <td style="text-align: center; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; 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> December 31, 2019</span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; 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>Adjustment</span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b> December 31, 2019 </b></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(Previously Reported)</i></span></span></span></span></td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i><b> (As restated) </b></i></span></span></span></span></td> <td style="text-align: center; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Other assets</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; 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="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>150,000</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Non-current assets</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>254,594</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>404,594</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total assets</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>550,087</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>700,087</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Deficit</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(2,686,799</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(2,536,799</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total shareholders' equity (deficit)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(381,396</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(231,396</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total liabilities and shareholders' equity (deficit)</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>550,087</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>700,087</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> </table> </div> | ||
| CY2019Q4 | ifrs-full |
Other Assets
OtherAssets
|
150000 | cad |
| CY2019Q4 | ifrs-full |
Noncurrent Assets
NoncurrentAssets
|
404594 | cad |
| CY2019Q4 | ifrs-full |
Assets
Assets
|
700087 | cad |
| CY2019Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-2536799 | cad |
| CY2019Q4 | ifrs-full |
Equity
Equity
|
-231396 | cad |
| CY2019Q4 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
700087 | cad |
| kwe |
Disclosure Of Detailed Information About Effects Of Restatement Adjustments On Consolidated Statements Of Net Loss And Comprehensive Loss Explanatory
DisclosureOfDetailedInformationAboutEffectsOfRestatementAdjustmentsOnConsolidatedStatementsOfNetLossAndComprehensiveLossExplanatory
|
<table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Year ended</span></span></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b> Year ended </b></span></span></span></span></span></span></td> <td style="text-align: right; border-top: 1.5pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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><span><span> December 31,<br/>2019</span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; 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><span><span>Adjustment</span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b> December 31, </b><br/><b>2019 </b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(Previously Reported)</i></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i><b> (As restated) </b></i></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>General and administrative expenses</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; 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="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>547,990</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>397,990</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Total operating expenses</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,588,376</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>1,438,376</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Operating loss</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(1,164,329</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(1,014,329</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><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="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(1,297,280</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(1,147,280</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Net loss and comprehensive loss</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(1,297,280</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(1,147,280</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> <tr> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Net loss per share</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(5.21</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(4.61</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> </table> | ||
| CY2019 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
397990 | cad |
| CY2019 | ifrs-full |
Expense By Nature
ExpenseByNature
|
1438376 | cad |
| CY2019 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-1014329 | cad |
| CY2019 | ifrs-full |
Profit Loss Before Tax
ProfitLossBeforeTax
|
-1147280 | cad |
| CY2019 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-1147280 | cad |
| CY2019 | ifrs-full |
Basic Earnings Loss Per Share
BasicEarningsLossPerShare
|
-4.61 | |
| kwe |
Disclosure Of Detailed Information About Effects Of Restatement Adjustments On Consolidated Statements Of Cash Flows Explanatory
DisclosureOfDetailedInformationAboutEffectsOfRestatementAdjustmentsOnConsolidatedStatementsOfCashFlowsExplanatory
|
<table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 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><span><span>Twelve months<br/>ended</span></span></span></span></span></span></td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b> Twelve months<br/>ended </b></span></span></span></span></span></span></td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; 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><span><span> December 31, 2019</span></span></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; 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><span><span>Adjustment</span></span></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b> December 31, 2019 </b></span></span></span></span></span></span></td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i>(Previously Reported)</i></span></span></span></span></td> <td style="text-align: center; vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #b6d2f6;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><i><b> (As restated) </b></i></span></span></span></span></td> <td style="text-align: center; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Net loss per share</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; 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="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(1,297,280</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>150,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(1,147,280</b></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>Changes in non-cash working capital items</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>8,425</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>$</span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(150,000</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>)</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>$</b></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>(141,575</b></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><b>)</b></span></span></span></span></td> </tr> </table> | ||
| CY2019 | ifrs-full |
Profit Loss
ProfitLoss
|
-1147280 | cad |
| CY2019 | ifrs-full |
Increase Decrease In Working Capital
IncreaseDecreaseInWorkingCapital
|
141575 | cad |
| CY2019Q4 | kwe |
Non Current Asset Written Off
NonCurrentAssetWrittenOff
|
150000 | cad |
| ifrs-full |
Disclosure Of Nonadjusting Events After Reporting Period Explanatory
DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory
|
<div> <p><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>26. </b><span style="width: 4.62pt; display: inline-block;"> </span><b>Subsequent Events</b></span></span></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>As disclosed in Note 1, the 1-for-70 Reverse Split effected on October 28, 2022 has been applied retrospectively herein.</span></span></span></span></span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>a)</b><span style="width: 9.11pt; text-indent: 0pt; display: inline-block;"> </span><b>Borrowings</b></span></span></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>In December 2020, the Canadian Federal Government amended the CEBA Term Loan program to increase the loan amount by $20,000 to $60,000. KWESST has increased its borrowings accordingly. Additionally, effective January 1, 2021, the outstanding balance of the CEBA Term Loan was automatically converted to a 2-year interest free term loan.</span></span></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span> The CEBA Term Loan may be repaid at any time without notice or the payment of any penalty. If 75% of the CEBA Term Loan is repaid on or before December 31, 2022, the repayment of the remaining 25% shall be forgiven. If on December 31, 2022, KWESST exercises the option for a 3-year term extension, a 5% annual interest will be applied on the any balance remaining during the extension period. </span></span></span></span></span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>b)</b><span style="width: 8.56pt; text-indent: 0pt; display: inline-block;"> </span><b>Technology acquisition</b></span></span></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>On April 29, 2021, KWESST acquired the Low Energy Cartridge technology from DEFSEC, a proprietary non-lethal cartridge-based firing system (herein referred as the "LEC System"). This technology acquisition includes all intellectual property rights for the LEC System. As DEFSEC is a private company owned by KWESST's Executive Chairman, this asset acquisition is a related party transaction.</span></span></span></span></span></span></p> <div> </div> </div> <p style="margin-left: 18pt; margin-bottom: 0pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>The purchase consideration consisted of:</span></span></span></span></span></span></p> <ul style="padding-left: 0pt; margin-top: 0pt; list-style-type: disc;"> <li style="margin-left: 45.6pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>14,286 common shares of KWESST; and</span></span></span></span></span></span></li> <li style="margin-left: 45.6pt; text-align: justify; padding-left: 8.4pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>500,000 warrants to purchase KWESST's common shares at $0.70 per 1/70 of a common share; 25% vesting on the first anniversary of the closing of the LEC Technology acquisition and 25% per annum thereafter. These warrants will expire on April 29, 2026.</span></span></span></span></span></span></li> </ul> <p style="margin-left: 18pt; text-align: justify; margin-top: 10pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Additionally, KWESST will pay 7% royalty on annual sales of the LEC System to DEFSEC, net of taxes and duties, up to a maximum of $10 million, subject to minimum annual royalty payments starting in 2023.</span></span></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>The royalty payment obligation of the Purchase Agreement ("Agreement") will expire in 20 years unless terminated earlier under the terms set out in the Agreement.</span></span></span></span></span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>c)</b><span style="width: 9.11pt; text-indent: 0pt; display: inline-block;"> </span><b>Amended and restated licensing agreement</b></span></span></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>As disclosed in Note 24(a), KWESST entered into a licensing agreement with a third party, AerialX Drone Solutions ("AerialX").</span></span></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Subsequently on April 5, 2021, KWESST entered into an amended and restated licensing agreement with AerialX for a period of two years from the date upon which AerialX will meet certain technical milestones. In consideration, KWESST has issued 1,429 common shares to AerialX ("Exclusive License Shares"). Based on KWESST's closing stock price of $95.90 on April 23, 2021 (TSX-V approval date), the fair value for these shares was $137,000.</span></span></span></span></span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>d)</b><span style="width: 8.56pt; text-indent: 0pt; display: inline-block;"> </span><b>Share capital activities</b></span></span></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>In April 2021, KWESST closed a brokered private placement, resulting in the issuance of 51,087 units of KWESST, at a price of $87.50 per unit for aggregate gross proceeds of $4,470,071. Each issued unit is comprised of one common share of the Company and seventy common share purchase warrant. Each Warrant is exercisable to acquire 1/70 of a common share at a price of $1.75 each (70 warrants for one common share) for a period of 24 months from the closing date. If at any time after four (4) months and one (1) day following the closing date, the trading price of KWESST common stock on the TSX Venture Exchange is equal to or exceeds $21.00 for a period of 10 consecutive trading days, as evidenced by the price at the close of market, KWESST shall be entitled to notify the holders of the Warrants of its intention to force the exercise of the Warrants. Upon receipt of such notice, the holders shall have 30 days to exercise the Warrants, failing which the Warrants will automatically expire.</span></span></span></span></span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>The following provides a summary of share capital activities since September 30, 2020:</span></span></span></span></span></span></p> <div style="margin-left: 18pt;"> <table border="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b> </b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b> </b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b> Number </b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b> </b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b> </b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Amount</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Outstanding at September 30, 2020</b></span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>589,518</span></span></b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span><b>$</b></span></span></span></span></b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>9,374,563</span></span></b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued in brokered private placement </span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>51,087</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3,611,818</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued for exercise of stock options </span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>18,195</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,292,015</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued for asset acquisition</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>14,286</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,290,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued in private placement</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>10,714</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,110,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued for exercise of warrants</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>10,380</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>815,307</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued for exercise of broker compensation options</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2,459</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>347,680</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued for amended license</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,429</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>137,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued for debt settlements</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,305</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>63,866</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued for share units</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>138</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>12,498</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Less: share offering costs for the year</span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(839,679</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Outstanding at September 30, 2021</b></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>699,511</span></span></b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span><b>$</b></span></span></span></span></b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>17,215,068</span></span></b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> </table> </div> | ||
| CY2022Q4 | kwe |
Description Of Reverse Stock Split
DescriptionOfReverseStockSplit
|
1-for-70 Reverse Split | |
| kwe |
Disclosure Of Detailed Information About Subsequent Events Explanatory
DisclosureOfDetailedInformationAboutSubsequentEventsExplanatory
|
<table border="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 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><span><span><b> </b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b> </b></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b> Number </b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b> </b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b> </b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><span><span><b>Amount</b></span></span></span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Outstanding at September 30, 2020</b></span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>589,518</span></span></b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span><b>$</b></span></span></span></span></b></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>9,374,563</span></span></b></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued in brokered private placement </span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>51,087</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>3,611,818</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued for exercise of stock options </span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>18,195</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,292,015</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued for asset acquisition</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>14,286</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,290,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued in private placement</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>10,714</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,110,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued for exercise of warrants</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>10,380</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>815,307</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued for exercise of broker compensation options</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>2,459</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>347,680</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued for amended license</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,429</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>137,000</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued for debt settlements</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>1,305</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>63,866</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Issued for share units</span></span></span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>138</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>12,498</span></span></span></span></td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>Less: share offering costs for the year</span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>-</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span>(839,679</span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span>)</span></span></span></span></span></span></td> </tr> <tr> <td colspan="1" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span><span><span><span><b>Outstanding at September 30, 2021</b></span></span></span></span></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>699,511</span></span></b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span><span><span><b>$</b></span></span></span></span></b></span></span></td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #b6d2f6;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b><span><span>17,215,068</span></span></b></span></span></td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #b6d2f6;"> </td> </tr> </table> |
